Nonprofit · EIN 31-0377575
OFFICE & PROFESSIONAL EMPLOYEES INTERNATIONAL UNION
Also known as LOCAL 98 OPEIU
Tax-exempt · CINCINNATI, OH 45225
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $410,362 | $431,277 | -$20,915 | $158,823 | $0 | $158,823 |
| December 31, 2023 | 990 | $375,940 | $297,337 | $78,603 | $179,738 | $0 | $179,738 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $316,965
- Membership dues
- $316,965
- Program service revenue
- $0
- Investment income
- $0
- Net rental income
- $12,000
- Other revenue
- $93,397
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $143,693
- Other salaries and wages
- $63,604
- Salaries, compensation and benefits (total)
- $247,554
- Professional fundraising fees
- $0
- Legal fees
- $16,409
- Occupancy
- $16,330
- Travel
- $2,297
- Program services (functional)
- $431,277
Balance sheet and other
- Total assets, start of year
- $179,738
- Total assets, end of year
- $158,823
- Total liabilities, end of year
- $0
- Net assets, end of year
- $158,823
- Land, buildings and equipment
- $100,000
- Gross receipts
- $410,362
- Employees
- 8
- Volunteers
- 0
- Year formed
- 1920
- State of legal domicile
- OH
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Brandon Guthier | Prsident Officer, Key employee | 40 | $76,600 | $0 | $8,290 |
| Patricia Luken | Trustee Trustee or director | 2 | $0 | $74,423 | $7,850 |
| Greg Warren | Bus Agent Sec Treas Officer, Key employee | 40 | $66,600 | $0 | $8,290 |
| Shane Ziegler | Trustee Trustee or director | 2 | $493 | $0 | $720 |
| Larry Oldiges | Trustee Institutional trustee | 2 | $0 | $0 | $180 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Brandon Guthier | Prsident Officer, Key employee | 45 | $69,380 | $0 | $7,939 |
| Greg Warren | Bus Agent Sec Treas Officer, Key employee | 45 | $58,980 | $0 | $7,939 |
| Patricia Luken | Trustee Trustee or director | 2 | $0 | $28,560 | $4,230 |
| Shane Ziegler | Trustee Trustee or director | 2 | $0 | $0 | $720 |
| Larry Oldiges | Trustee Trustee or director | 2 | $0 | $0 | $180 |
Address and contacts
- Address (IRS master file)
- 3118 COLERAIN AVE, CINCINNATI, OH 45225-1312
- In care of
- % BRANDON GUTHIER
- Principal officer (990 for 2024)
- Brandon Guthier, 3118 Colerain Av, Cincinnati, OH 45225
- Signed the 990
- Brandon Guthier, President
- Phone
- (513) 541-2480
- Website
- opeiu98.org
Mission
Labor union- collective bargaining for wages and benefits for union members.
Program accomplishments
- collective bargaining on behalf of union membersExpenses $431,277
- Hearings for union members' grievances against their employer in cases of termination for discipline administered and for violations of working conditions.
- Meetings with union members to discuss contract negotiation, contract violations and review grievance hearings and arbitrations.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 31-0377575
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1946
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0940: OFFICE AND PROFESSIONAL EMPLOYEES INTERNATIONAL UNION
- Assets (IRS master file)
- $158,823
- Income (IRS master file)
- $410,362
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $410,362 | $431,277 | $158,823 | IRS |
| 990 | December 2023 | $375,940 | $297,337 | $179,738 | XML |
| 990 | December 2022 | $248,018 | $261,221 | $101,135 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 31-0377575).
Questions about OFFICE & PROFESSIONAL EMPLOYEES INTERNATIONAL UNION
- What is the EIN of OFFICE & PROFESSIONAL EMPLOYEES INTERNATIONAL UNION?
- The employer identification number (EIN) of OFFICE & PROFESSIONAL EMPLOYEES INTERNATIONAL UNION is 31-0377575.
- Is OFFICE & PROFESSIONAL EMPLOYEES INTERNATIONAL UNION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1946.
- Are donations to OFFICE & PROFESSIONAL EMPLOYEES INTERNATIONAL UNION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does OFFICE & PROFESSIONAL EMPLOYEES INTERNATIONAL UNION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of OFFICE & PROFESSIONAL EMPLOYEES INTERNATIONAL UNION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did OFFICE & PROFESSIONAL EMPLOYEES INTERNATIONAL UNION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of OFFICE & PROFESSIONAL EMPLOYEES INTERNATIONAL UNION?
- The 990 for the year ended December 31, 2024 names Brandon Guthier.
- Who are the officers and directors of OFFICE & PROFESSIONAL EMPLOYEES INTERNATIONAL UNION?
- The 990 for the year ended December 31, 2024 lists 5 people; 3 received compensation from the organization, the highest $76,600 (Brandon Guthier, Prsident).
- How much revenue does OFFICE & PROFESSIONAL EMPLOYEES INTERNATIONAL UNION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $410,362, expenses of $431,277 and total assets of $158,823 at year end.
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