The information for United Power Trades Organization is as of the organization's most recent filing in June '22. This organization is located in West Richland, WA. It has been in existence for 42 years, following its founding in 1980.
The IRS classifies organizations according to the National Taxonomy of Exempt Entities (NTEE) system. The NTEE system helps the IRS assign a 3-character code to each organization to describe the organization's activities.
The United Power Trades Organization's NTEE code is S99. The "S" tells us that the organization is classified along with Community Improvement & Capacity Building. The "99" tells us that the organization falls under the category of Community Improvement & Capacity Building N.E.C. The NTEE describes this category as organizations that provide community improvement and capacity building services where the major purpose is unclear enough that a more specific code cannot be accurately assigned.
Every organization is also governed by a specific section of the Internal Revenue Code. This organization falls under section 5, which is designated for Labor, Agricultural, and Horticultural Organizations. The IRS describes these organizations as those engaged in labor union representation and collective bargaining.
Perhaps the most accurate way to understand the organization's goals is by looking at its mission. The United Power Trades Organization's mission is to represent its members through negotiation and collective bargaining as a labor union.
The labor union's general fund encompasses their ongoing efforts to defend and enforce negotiated collective bargaining agreements for member wages, benefits, and working conditions. This fund includes the members' dues and other related income and expenses that are necessary to carry out these activities.
United Power Trades Organization is run by Jack Heffling, who serves as the President of the organization. The organization has a small labor force, with only 36 employees. None of the employees are paid over $100k per year, and there are no volunteers supporting the organization.
The United Power Trades Organization appears to have some areas of concern in terms of its governance practices. While the organization has a relatively small number of voting members (7), it does not have any independent members, which could potentially limit the diversity of perspectives and expertise on the board. This lack of independence may raise questions about the objectivity and effectiveness of decision-making processes within the organization. Additionally, the organization does not have any policies in place to address conflicts of interest, either through a conflict of interest policy or by requiring disclosure of conflicts. This lack of transparency and accountability could potentially create an environment where conflicts of interest go unnoticed or unaddressed, which may undermine the organization's credibility and public trust. Furthermore, the organization does not have written policies regarding whistleblower protection, document retention, or the substantiation and review of leadership and officer salaries. These policies are important for promoting ethical behavior, ensuring accountability, and maintaining financial transparency within the organization. On a positive note, the organization does document board meetings and provides copies of the 990 to the board prior to filing. This demonstrates a level of transparency and accountability in terms of financial reporting and decision-making processes. Overall, while the United Power Trades Organization may have some governance practices in place, there are several areas where improvements could be made to strengthen its governance structure and ensure greater transparency and accountability. The organization should consider adding independent members to its board, implementing policies to address conflicts of interest, whistleblower protection, document retention, and salary review, in order to enhance its governance practices and maintain public trust.
The United Power Trades Organization has experienced growth over the given time period. Program service revenue increased from $305.6K in 2014 to $348.6K in 2021, indicating an upward trend in the organization's primary source of income. Other revenue also saw an increase, rising from $1.0K in 2014 to $9.3K in 2021. Total revenue followed a similar pattern, growing from $306.6K in 2014 to $358.0K in 2021. However, there were also increases in expenses, with benefits paid to members rising from $14.5K in 2014 to $47.0K in 2021, and employee salaries increasing from $111.8K in 2014 to $136.7K in 2021. Despite these increases, the organization managed to maintain a positive revenue growth. It is worth noting that the total number of employees decreased from 43 in 2014 to 36 in 2021, which could suggest a streamlining of operations.
Name (title) | Role | Hours | Compensation |
---|---|---|---|
Jack Heffling President | OfficerTrustee | 8.25 | $16,689 |
Jacob T Chambers Treasurer | OfficerTrustee | 7.5 | $15,172 |
Bret Smith Secretary | OfficerTrustee | 6 | $12,137 |
Norman Roff Vice President | OfficerTrustee | 4.5 | $9,090 |
John P Pielli Vice President | OfficerTrustee | 4.5 | $9,090 |
Edward M Hodges Vice President | OfficerTrustee | 4.5 | $9,090 |
Statement of Revenue | |
---|---|
Federated campaigns | $0 |
Membership dues | $0 |
Fundraising events | $0 |
Related organizations | $0 |
Government grants | $0 |
All other contributions, gifts, grants, and similar amounts not included above | $0 |
Noncash contributions included in lines 1a–1f | $0 |
Total Revenue from Contributions, Gifts, Grants & Similar | $0 |
Total Program Service Revenue | $348,629 |
Investment income | $3 |
Tax Exempt Bond Proceeds | $0 |
Royalties | $0 |
Net Rental Income | $0 |
Net Gain/Loss on Asset Sales | $0 |
Net Income from Fundraising Events | $0 |
Net Income from Gaming Activities | $0 |
Net Income from Sales of Inventory | -$785 |
Miscellaneous Revenue | $0 |
Total Revenue | $357,967 |
Statement of Expenses | |
---|---|
Grants and other assistance to domestic organizations and domestic governments. | $0 |
Grants and other assistance to domestic individuals. | $0 |
Grants and other assistance to Foreign Orgs/Individuals | $0 |
Benefits paid to or for members | $47,011 |
Compensation of current officers, directors, key employees. | $97,424 |
Compensation of current officers, directors, key employees. | $0 |
Compensation to disqualified persons | $0 |
Other salaries and wages | $44,525 |
Pension plan accruals and contributions | $0 |
Other employee benefits | $0 |
Payroll taxes | $13,147 |
Fees for services: Management | $0 |
Fees for services: Legal | $29,299 |
Fees for services: Accounting | $7,628 |
Fees for services: Lobbying | $0 |
Fees for services: Fundraising | $0 |
Fees for services: Investment Management | $0 |
Fees for services: Other | $0 |
Advertising and promotion | $0 |
Office expenses | $12,519 |
Information technology | $20,081 |
Royalties | $0 |
Occupancy | $0 |
Travel | $40,715 |
Payments of travel or entertainment expenses for any federal, state, or local public officials | $0 |
Conferences, conventions, and meetings | $878 |
Interest | $0 |
Payments to affiliates | $0 |
Depreciation, depletion, and amortization | $1,389 |
Insurance | $1,318 |
All other expenses | $0 |
Total functional expenses | $315,934 |
Balance Sheet | |
---|---|
Cash—non-interest-bearing | $595,538 |
Savings and temporary cash investments | $25,494 |
Pledges and grants receivable | $0 |
Accounts receivable, net | $0 |
Loans from Officers, Directors, or Controlling Persons | $0 |
Loans from Disqualified Persons | $0 |
Notes and loans receivable | $0 |
Inventories for sale or use | $28,362 |
Prepaid expenses and deferred charges | $0 |
Net Land, buildings, and equipment | $3,716 |
Investments—publicly traded securities | $0 |
Investments—other securities | $0 |
Investments—program-related | $0 |
Intangible assets | $0 |
Other assets | $0 |
Total assets | $653,110 |
Accounts payable and accrued expenses | $1,047 |
Grants payable | $0 |
Deferred revenue | $0 |
Tax-exempt bond liabilities | $0 |
Escrow or custodial account liability | $0 |
Loans and other payables to any current Officer, Director, or Controlling Person | $0 |
Secured mortgages and notes payable | $0 |
Unsecured mortgages and notes payable | $0 |
Other liabilities | $0 |
Total liabilities | $1,047 |
Net assets without donor restrictions | $0 |
Net assets with donor restrictions | $0 |
Capital stock or trust principal, or current funds | $0 |
Paid-in or capital surplus, or land, building, or equipment fund | $0 |
Retained earnings, endowment, accumulated income, or other funds | $652,063 |
Total liabilities and net assets/fund balances | $653,110 |
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