2024-11-12T14:33:38-06:00 2023-12-31 WITHUMSMITHBROWNPC 6101 BOLLINGER CANYON RD SUITE 400 SAN RAMON CA 94583 990 2023-01-01 941549138 AMERICAN FEDERATION OF STATE COUNTY MUNICIPAL EMPLOYEES LOCAL 101 % RACHEL ATKINS AMER 4089982070 1150 N 1st Street Suite 101 San Jose CA 951124923 CHRIS PILSON PRESIDENT 4089982070 2024-11-08 true true JASMINE S BAKER P01452246 9252779100 2023 2024-10-15 13:58:12Z CHRIS PILSON 1150 N 1st Street101 San Jose CA 951124923 2088608 false X N/A X 1960 CA SERVE THE INTEREST OF MEMBERS AND ENCOURAGE MEMBERS TO IMPROVE WORKING CONDITIONS AND PROTECT THEM FROM UNJUST AND UNFAIR LABOR PRACTICE. 16 16 10 0 0 0 0 0 1858272 2086373 28 31 0 2204 1858300 2088608 300 9350 0 0 17612 19511 0 0 0 1687190 1896448 1705102 1925309 153198 163299 961482 1302241 110887 288347 850595 1013894 SERVE THE INTEREST OF MEMBERS AND ENCOURAGE MEMBERS TO IMPROVE WORKING CONDITIONS AND PROTECT THEM FROM UNJUST AND UNFAIR LABOR PRACTICE. false false ASSISTED MEMBERS WITH EMPLOYMENT RELATED DISPUTES, REPRESENTED MEMBERS IN CONTRACT NEGOTIATIONS, ASSISTED MEMBERS IN ADVANCEMENT OF THEIR SKILLS IN THE TRADE. false false false true false false false false false true false false false false true 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 true 0 0 true 10 true false false false false false false false false X 16 16 false false false false true true true true true false true true false false false false true true false CA X RACHEL ATKINS 4089982070 1150 N 1ST STREET STE 101 SAN JOSE CA 951124923 RACHEL ATKINS TREASURER 3.0 0.0 X X 5594 0 0 GARY FERRARIS PRESIDENT - PAST 1.0 0.0 X X 3300 0 0 CINDY HARLIN SECRETARY - PAST 0.5 0.0 X 3131 0 0 CHRIS PILSON PRESIDENT 1.0 0.0 X X 2025 0 0 NICK ROVETTO EXEC BOARD MEMBER 0.5 0.0 X 1200 0 0 DAVID PARKER VICE-PRESIDENT 3.0 0.0 X X 338 0 0 SUZANNE REMIEN VICE PRESIDENT - PAST 3.0 0.0 X X 25 0 0 DANIEL GIBSON EXEC BOARD MEMBER 0.5 0.0 X 0 0 0 CLIFF MYERS exec board member - PAST 1.0 0.0 X 0 0 0 MARTIN BAGNYUK exec board member 0.5 0.0 X 0 0 0 JOHN HENRY exec board member 1.0 0.0 X 0 0 0 ELLEN STEARNS exec board member 1.0 0.0 X 0 0 0 JESSICA VASQUEZ Exec board member 1.0 0.0 X 0 0 0 ELISE LATEDJOU-DURAND exec board member 1.0 0.0 X 0 0 0 SALAM BAGLEH exec board member - PAST 1.0 0.0 X 0 0 0 JON SHOUSE EXEC BOARD MEMBER 1.0 0.0 X 0 0 0 SUSANA RAMIREZ exec board member 1.0 0.0 X 0 0 0 JOE DAVIS exec board member 1.0 0.0 X 0 0 0 STEVEN ROBLES exec board member 1.0 0.0 X 0 0 0 CHARLIE GRAY EXEC BOARD MEMBER 1.0 0.0 X 0 0 0 JAMIE FONSECA EXEC BOARD MEMBER 1.0 0.0 X 0 0 0 YOLANDA DEL RIO EXEC BOARD MEMBER 1.0 0.0 X 0 0 0 ISRAEL GOINS EXEC BOARD MEMBER 1.0 0.0 X 0 0 0 LILLIA VALENZUELA EXEC BOARD MEMBER 1.0 0.0 X 0 0 0 FRANKIE ROBLES EXEC BOARD MEMBER 1.0 0.0 X 0 0 0 CARLOS CASAS EXEC BOARD MEMBER 1.0 0.0 X 0 0 0 15613 0 0 0 false false false 0 0 MEMBERSHIP DUES 900099 2086373 2086373 2086373 31 31 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 MISCELLANEOUS REVENUE 900099 2204 2204 2088608 2086373 0 31 5000 4350 0 0 15613 0 1736 0 0 2162 0 31745 18798 0 0 0 0 0 61781 0 0 0 0 0 24033 0 1633386 704 0 PROMOTIONAL ITEMS 79994 CHAPTER REBATES 28590 ON MEMBERS BEHALF 17417 1925309 584063 694036 240255 240272 0 0 134854 366327 0 0 0 0 0 0 0 0 0 0 6803 5197 2310 1606 0 0 0 0 0 0 0 0 0 0 961482 1302241 110887 288347 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 110887 288347 X 850595 1013894 0 0 850595 1013894 961482 1302241 163299 X X false true X true false false true false 6803 5197 1606 1606 0 0 X PART X, LINE 2: THE LOCAL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AND FROM STATE INCOME TAXES UNDER SECTION 23701A OF THE REVENUE AND TAXATION CODE OF THE STATE OF CALIFORNIA. THE PAC IS EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(27) AND APPLICABLE CALIFORNIA REVENUE AND TAXATION CODE SECTIONS. NO PROVISIONS FOR FEDERAL OR STATE INCOME TAXES HAVE BEEN MADE. MANAGEMENT OF THE LOCAL HAS ANALYZED THE TAX POSITIONS TAKEN BY THE LOCAL. THE LOCAL IS CURRENTLY IN THE APPLICATION PROCESS TO REINSTATE ITS TAX-EXEMPT STATUS IN THE STATE OF CALIFORNIA. MANAGEMENT BELIEVES THAT THE LOCAL MEETS THE REQUIREMENTS TO BE A TAX-EXEMPT ORGANIZATION IN THE STATE OF CALIFORNIA. AS OF DECEMBER 31, 2023 AND 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE LOCAL IS SUBJECT TO ROUTINE AUDITS BY THE TAXING JURISDICTIONS. THERE ARE CURRENTLY NO AUDITS BY TAXING JURISDICTIONS FOR ANY TAX PERIODS IN PROGRESS. THE DEPARTMENT OF LABOR COMPLETED A ROUTINE AUDIT IN JUNE OF 2022 WITHOUT ANY SIGNIFICANT FINDINGS. FORM 990, PART VI, SECTION A, LINE 6: REGULAR MEMBERS PAY DUES AT THE RATE PRESCRIBED BY THE LOCAL UNION'S CONSTITUTION. DUES RATES VARY BASED UPON HOURS WORKED PER WEEK. REGULAR MEMBERS ARE ELIGIBLE TO VOTE ON MATTERS OF CONTRACT RATIFICATION, STRIKES, ADOPTION OF BARGAINING DEMANDS AND MATTERS WHICH SOLELY AFFECT THE BARGAINING UNIT IN WHICH THE MEMBER IS LOCATED. FORM 990, PART VI, SECTION A, LINE 7A: IN ACCORDANCE WITH THE LOCAL'S CONSTITUTION AND BYLAWS, THE LOCAL HAS AN EXECUTIVE BOARD AND IS ELECTED BY THE MEMBERS. TO BE ELIGIBLE TO VOTE, A MEMBER MUST BE A CURRENT MEMBER IN GOOD STANDING ON THE DATE OF THE ELECTION. FORM 990, PART VI, SECTION A, LINE 7B: CERTAIN DECISIONS MADE BY THE EXECUTIVE BOARD ARE SUBJECT TO APPROVAL BY THE MEMBERSHIP. SALARIES, BENEFITS AND ALLOWANCES OR EXPENSES OF THE OFFICERS AND OFFICIALS ARE SET FORTH IN THE MEETINGS OF THE EXECUTIVE BOARD AND APPROVED BY THE MEMBERSHIP. ALSO, OTHER SIGNIFICANT NON-ROUTINE FINANCIAL DECISIONS ARE SUBJECT TO APPROVAL BY THE MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11B: THE FORM 990 IS REVIEWED BY THE TREASURER AFTER FILING THE FORM. A COPY OF THE FORM 990 IS PROVIDED TO THE FINANCE COMMITTEE AFTER IT IS FILED. FORM 990, PART VI, SECTION B, LINE 15: THE EXECUTIVE BOARD, WHOSE MEMBERS ARE ALL ELECTED BY THE MEMBERSHIP, REVIEWS AND APPROVES COMPENSATION AND ALLOWANCES FOR ALL OFFICERS WHICH IS LATER APPROVED BY THE GENERAL MEMBERSHIP. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE EXECUTIVE BOARD APPOINTS AN INDEPENDENT AUDITOR TO AUDIT THE FINANCIAL STATEMENTS. THE EXECUTIVE BOARD ALSO ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR.