Seiu Local 87 FY2023 filing

Not tax-deductible

San Francisco, CA501(c)(5)Since 1930EIN 94-0348195Revenue $2.3M in FY2023

On file with the IRSseiu87.org240 Golden Gate Ave Ste 101, 94102-3716 · San Francisco, CATax-exempt since Nov 1943

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Local union organized to promote and develop the welfare of the janitors by improving their working conditions.

$411K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(5)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 6
filings with a surplus
Average deficit $86K a year · 4% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Pay to officers and key staff
$411K
to officers and key staff · 19% of spending
Fine: pay to officers and key staff is 19% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
7 mo
of spending, in cash
Looks good: 7.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $15K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$91K
6% of total assets
Looks good: liabilities are 6% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 14 voting members
Concern: none of 14 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.3M
+9% vs prior year
Spent
$2.2M
Net assets
$1.5M
By yearFY2020–FY2025
Revenue
$2.3M
FY2023▲ +9%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.1M
FY2021$2.0M
FY2022$2.1M
FY2023$2.3M
FY2024$2.3M
FY2025$2.4M
Expenses
$2.2M
FY2023▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.0M
FY2021$2.2M
FY2022$2.1M
FY2023$2.2M
FY2024$2.6M
FY2025$2.5M
Net assets
$1.5M
FY2023▲ +5%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.6M
FY2021$1.4M
FY2022$1.4M
FY2023$1.5M
FY2024$1.2M
FY2025$1.0M

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 1943.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

14 people listed on the 990; $411K paid to officers and key staff.

Part VII, Section A · reportable compensation
President
$145,548Pt VII · Sec A
Vice President
$133,965Pt VII · Sec A
Secretary-Treasurer
$125,120Pt VII · Sec A
Executive Board
$1,055Pt VII · Sec A
Executive Board
$936Pt VII · Sec A
$829Pt VII · Sec A
Executive Board
$400Pt VII · Sec A
Executive Board
$400Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Olga Miranda$160,430$140,666$145,548$119,466$167,830$99,774
Abdo Hadwan$159,836$143,146$133,965$90,083——
Ying Shan Mei$140,714$131,333$125,120$109,178$114,184$80,227
Ahmed Abozayd———$112,422$131,143$104,187
Gloria Espinoza$600$10,056$1,055$16,573$13,584$3,766
Marina Valera$1,264$13,533$400$2,910$4,791$4,079
Esperanza Ruelas$600$10,880$936$3,274$3,094$4,079
Ramiro Rodriguez—$794$400$3,274$10,709$4,393

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Improves janitors' working conditions and welfare through union organizing.

Questions for Seiu Local 87

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Provided by the organization

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1 program · in their own filed words · FY2023
01

Local union organized to promote and develop the welfare of the janitors by improving their working conditions.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2022
Total grants receivedfrom 1 funder$15K
Grants paid · 1 grant · $6K · 2022–2022
San Francisco Labor CouncilCA · FY2022$6,500

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$2.3M
Ln 12
Fees for servicesLn 2g$2.2M
Other incomeLn 4–11$34K
Investment incomeLn 3$18K
Money outPt IX
$2.2M
Ln 25
Owns and owesPt X
$1.5M
net assets · Ln 32
Cash and savingsLn 1–2$1.3M
Total assetsLn 16$1.6M
LiabilitiesLn 26$91K
PeoplePt VI, VII
14
listed · VII A
PaidVII A14
Voting boardVI 1a14
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$9K
Fees for servicesLn 2g$2.2M
Investment incomeLn 3$18K
Other incomeLn 4–11$34K
Gains on assetsLn 7$0
Total revenueLn 12$2.3M
Assets in detailPt X, end of year
CashLn 1$15K
SavingsLn 2$1.3M
Cash and savings togetherLn 1–2$1.3M
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$19K
Other assetsLn 15$249K
Total assetsLn 16$1.6M
LiabilitiesLn 26$91K
Net assetsLn 32$1.5M
OperationsPt I, VI
EmployeesI 510
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$1.2M$1.3M
InvestmentsLn 11–13$0$0
Land, buildings, equipmentLn 10c$10K$19K
Total assetsLn 16$1.5M$1.6M
LiabilitiesLn 26$96K$91K
Net assetsLn 32$1.4M$1.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$13K
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$594K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$191K
Pension plan contributionsLn 8$5K
Other employee benefitsLn 9$102K
Payroll taxesLn 10$51K
Management feesLn 11a$0
Legal feesLn 11b$42K
Accounting feesLn 11c$101K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$119K
Information technologyLn 14$37K
RoyaltiesLn 15$0
OccupancyLn 16$78K
TravelLn 17$51K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$112K
InterestLn 20$0
Payments to affiliatesLn 21$533K
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$21K
Other expenses (24a–d)Ln 24$124K
All other expensesLn 24e$20K
Total functional expensesLn 25$2.2M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $2.4M$2.5M−$143K$1.0M 990 PDF
FY2024 $2.3M$2.6M−$321K$1.2M 990 PDF
FY2023 Viewing $2.3M$2.2M$68K$1.5M 990 PDF
FY2022 $2.1M$2.1M−$10K$1.4M 990 PDF
FY2021 $2.0M$2.2M−$200K$1.4M 990 PDF
FY2020 $2.1M$2.0M$91K$1.6M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (6 parts)
Part I · Summary $2,261,831 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $15,000$8,820
I-9 Program service revenuePrior year $2,058,704$2,200,544
I-10 Investment incomePrior year $892$18,462
I-11 Other revenuePrior year $6,118$34,005
I-12 Total revenuePrior year $2,080,714$2,261,831
I-13 Grants and similar amounts paidPrior year $17,553$12,750
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $938,937$942,144
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,133,880$1,238,790
I-18 Total expensesPrior year $2,090,370$2,193,684
I-19 Revenue less expensesPrior year −$9,656$68,147
Part VI · Governance 0 of 14 board members independent, 4 to look at
VI-1a Voting members of the governing body14
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $2,261,831 across 11 lines filed
VIII-1d Related organizations$2,500
VIII-1f All other contributions, gifts and grants$6,320
VIII-1h Total contributions, gifts and grants$8,820
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,200,544 · Unrelated business $0 · Excluded from tax $0$2,200,544
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $18,462$18,462
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $34,005 · Unrelated business $0 · Excluded from tax $0$34,005
VIII-12 Total revenueRelated to mission $2,234,549 · Unrelated business $0 · Excluded from tax $18,462$2,261,831
Part IX · Statement of functional expenses $2,193,684 across 31 lines filed
IX-1 Grants to domestic organizations$12,750
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$594,014
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$190,675
IX-8 Pension plan contributions$4,534
IX-9 Other employee benefits$102,415
IX-10 Payroll taxes$50,506
IX-11a Management fees$0
IX-11b Legal fees$41,708
IX-11c Accounting fees$100,728
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotion$0
IX-13 Office expenses$119,460
IX-14 Information technology$36,956
IX-15 Royalties$0
IX-16 Occupancy$77,700
IX-17 Travel$51,107
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$112,481
IX-20 Interest$0
IX-21 Payments to affiliates$533,489
IX-22 Depreciation, depletion and amortization$0
IX-23 Insurance$20,601
IX-24 Other expenses (24a–d)$124,177
IX-24e All other expenses$20,383
IX-25 Total functional expenses$2,193,684
Part X · Balance sheet $1,594,670 assets, 24 lines filed
X-1 Cash, non-interest-bearingStart of year $16,065$14,999
X-2 Savings and temporary cash investmentsStart of year $1,229,624$1,310,730
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $3,755$1,500
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-10c Land, buildings and equipment, netStart of year $9,655$18,864
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $272,666$248,577
X-16 Total assetsStart of year $1,531,765$1,594,670
X-17 Accounts payable and accrued expensesStart of year $46,581$59,296
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-25 Other liabilitiesStart of year $49,526$31,569
X-26 Total liabilitiesStart of year $96,107$90,865
X-27 Net assets without donor restrictionsStart of year $1,435,658$1,503,805
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $1,435,658$1,503,805
X-33 Total liabilities and net assetsStart of year $1,531,765$1,594,670
Part XI · Reconciliation of net assets $1,503,805 net assets at year end
XI-1 Total revenue$2,261,831
XI-2 Total expenses$2,193,684
XI-3 Revenue less expenses$68,147
XI-4 Net assets at start of year$1,435,658
XI-10 Net assets at end of year$1,503,805

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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