2024-11-15T22:09:06-08:00 2024-06-30 Stephanie A Rowe CPA 5023 A St Sacramento CA 95819 990 2023-07-01 510176315 Los Rios College Federation of Teachers AFT CFT Local 2279 LOSR 9164482542 2126 K St Sacramento CA 95816 Stephanie Rowe Treasurer 2024-11-15 true true Stephanie Rowe P02030543 9165582660 X 2023 2024-10-15 13:58:12Z 2126 K St Sacramento CA 95816 1585315 false X N/A X 1945 CA Collective bargaining for teachers 20 20 2 7 0 1449477 1548102 0 14848 37213 0 1464325 1585315 0 0 381325 289883 0 0 1293699 1277935 1675024 1567818 -210699 17497 1693584 1765662 28171 82752 1665413 1682910 Collective bargaining for teachers false false Collective bargaining for teachers: A California nonprofit labor union, provides represenation to approximately 2,500 full and part-time teachers employed by the Los Rios Community College District. false false true true false false false false false true false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 6 0 true 2 true false false false false false false false false X 20 20 false false false false true true true true true false false true true true true true true true true false CA X X Stephanie Rowe 9164482542 2126 K St Sacramento CA 95816 Michael Henderson Executive Dir. 40.00 0.00 X 115000 0 0 Reina Mayorga Foundation Mgr. 30.00 0.00 X 98914 0 0 Jason Newman President 40.00 0.00 X 0 0 0 Stephanie Rowe Treasurer 24.00 0.00 X 0 0 0 Kalinda Jones Trustee 16.00 0.00 X 0 0 0 Arthur Jenkins Trustee 16.00 0.00 X 0 0 0 William Miller Trustee 16.00 0.00 X 0 0 0 Teresa Aldrege Trustee 16.00 0.00 X 0 0 0 213914 1 false false false 0 1548102 1548102 0 37213 37213 0 0 0 0 0 0 0 0 1585315 37213 0 0 0 0 213914 213914 0 0 0 59772 59772 16197 16197 0 38941 38210 731 10140 9441 699 0 0 0 0 32942 32201 741 4492 3143 1349 15634 15634 0 0 0 0 60627 60627 0 0 0 7541 7541 Affliation fees 901671 901671 Reassigned time 121525 121525 Building expense 32771 31617 1154 Depreciation expense 21633 21633 30018 29999 19 1567818 1563125 4693 0 92721 223955 0 0 2942 50267 0 0 0 0 87204 76674 850715 342805 516033 507910 0 0 0 0 994684 906856 1693584 1765662 28171 82752 28171 82752 X 1665413 1682910 1665413 1682910 1693584 1765662 17497 X true X false true false false LRCFT Political Action Fund Committ 2126 K St Sacramento CA 95816 true true false 290433 290433 405798 203277 202521 141125 138474 2651 13359 1054 12305 507910 Investments 906856 906856 Part III, Line 4: Description of organization's collections and how it furthers its purpose. The local is exempt from income taxes on related business income pursuant to IRS code section 501c5 and California franchise tax board FTB revenue and taxation code section 23710A. Form 990, Part VI, Section A, Line 6 The labor organization is made of members. Form 990, Part VI, Section A, Line 7a Members of Los Rios College Federation of Teachers elect the governing body. Form 990, Part VI, Section B, Line 11b The Secretary/Treasurer prepared the form, the President reviewed and approved the Form 990. Then the Form 990 was submitted and filed by the Secretary/Treasurer. Form 990, Part VI, Section B, Line 12c The policy has been in force since April 2010 and the monitoring of it started in July 2010. Form 990, Part VI, Section B, Line 15a The Executive Director's salary is reviewed with each contract renewal by the governing body. Discussion includes comparable data. The governing body then votes to approve the given level of salary and beneftis. Form 990, Part VI, Section B, Line 15b Other officers are not salaried employees of the union. Form 990, Part VI, Section C, Line 19 Governing documents are made available to the public on own website and upon request at LRCFT AFT Local 2279 for the same period of time set forth in Sec. 6104D. Local Disclosure The local has adopted ASC 740 Accounting for uncertainty in income taxes, which clarifies the accounting for uncertainty in income taxes recognized in an entity's financial statements and provides guidance on the 1,749,437. 0. Part X, Line 2: AFT/CFT Local 2279 51-0176315 Los Rios College Federation of Teacher recognition, de-reognition and measurement of benefits related to an entity's uncertain tax positions. Management evaluated the local's tax positions and concluded that the local had maintained its tax exempt status and had taken no uncertain tax positions that required recognition or disclosure in the financial statements. Therefor, no provision or liability for income taxes has been included in the financial statements. Management Management has represented that the lcoal has no open years under Internal Revenue Service or FTB Audit. In the opinion of management, any liability resulting from taxing authorities imposing income taxes on the net taxable income from activities deemed to be unrelated to the local's non-taxable status is not expected to have a material effect on the local's net assts and/or revenue and expenses. Schedule D, Part X, Line 2 The local is exempt from income taxes related business income pursuant to IRS code section 501c5 and California Franchise Tax Board FTB revenue and taxation code section 23710A.