Office and Professional Employees 30 Opeiu

Nonprofit profile at a glance

EIN
951264785
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
San Diego, CA, USA
Phone
6196404840
Rating
29
Verdict
REVIEW
Rating confidence
Moderate

Official website

Reported finances

Revenue
$4,884,123
Expenses
$4,542,692
Assets
$2,839,209
Liabilities
$749,470

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

20 people listed

Executive titles in this filing

  • MICHAEL RAMEY (PRESIDENT)

Highest reported compensation

  • MARIANNE GIORDANO (EXEC DIRECTO): $350,369 total reported compensation
  • ANNETTE BAXTER (DIRECTOR OF): $137,467 total reported compensation
  • EZEQUIEL DIAZ (ASSIST DIR O): $115,545 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To organize all unorganized professional, technical, office and clerical employees, to secure terms and conditions of employment for its members consistent with ideas of fair wages and benefits to promote and encourage harmonious relations between ourselves and our employers to render all possible assistance to our fellow members in the american federation of labor and congress of industrial organizations (afl-cio) and to have, in general, the same aims and purposes as the international union (international union or opeiu) provides for its constitution in the interest of all professional, technical, office and clerical employees.

What it reported doing in 2024

To promote and foster goodwill and public support for the welfare and interest of this union and its members by actions including, but not limited to: organizing the unorganized, sponsoring activities that conserve the interests of this union and serve its membership, and providing donations to support labor friendly organizations and other organizations in our local community.

Operating model

Revenue model
Earned-program. 97% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

REVIEW - Revenue has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 56
  • Accountability: 37
  • Sustainability: 39
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 84.6%; rating input score 85; 1st percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 18.1%; rating input score 18; 12th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 3rd percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 7%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 0.63; rating input score 23; 23rd percentile among comparable filings
  • Liabilities to assets ratio: 0.26; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 21.6%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: -69.1% per year; rating input score 0; 0th percentile among comparable filings
  • Revenue growth: 4.2% per year; rating input score 100; 36th percentile among comparable filings
  • Asset growth: 2.1% per year; rating input score 100; 20th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 0 of 15 board members independent · 8 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $4.5M in reported program spending
  • Leadership: top reported pay $350K · 20 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 14 of 17 current checks pass · 3 findings to review
  • Schedules: 5 filed schedules · includes grants and executive pay
  • Filing history: 8 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 21 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 18/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 23/100.
  • Review — Sustainability: Operating margin scored 56/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.