Las Vegas City Employees Association

Proud to belong

aka LVCEA | Las Vegas, NV | https://lvcea.org

GuideStar Charity Check

EIN: 88-0204758

Not included in the latest Pub 78
as of May 2023

View summary

Charity Check report

Mission

THE ASSOCIATION REPRESENTS ITS MEMBERS TO COLLECTIVELY BARGAIN WAGES, BENEFITS AND WORKING CONDITIONS. THE ASSOCIATION ARBITRATES MATTERS OF CONTRACTUAL DISPUTE.

Ruling year info

1991

President

Deandre Caruthers

Vice President

Mr Jason Lupiani

Main address

857 N Eastern Ave

Las Vegas, NV 89101 USA

Show more contact info

EIN

88-0204758

Subject area info

Organized labor

Population served info

Adults

NTEE code info

Labor Unions/Organizations (J40)

IRS subsection

501(c)(5) Labor, Agricultural and Horticultural Organizations

IRS filing requirement

This organization is required to file an IRS Form 990 or 990-EZ.

Tax forms

Show Forms 990

Communication

Affiliations

See related organizations info

Programs and results

What we aim to solve

This profile needs more info.

If it is your nonprofit, add a problem overview.

Our programs

SOURCE: Self-reported by organization

What are the organization's current programs, how do they measure success, and who do the programs serve?

Optiserve

Partnered with Optiserve to provide our members free college benefits and supplemental insurances.

Population(s) Served

Adults

Retired people

Where we work

External reviews

Our results

SOURCE: Self-reported by organization

How does this organization measure their results? It's a hard question but an important one.

Number of groups/individuals benefiting from tools/resources/education materials provided

Totals By Year

Population(s) Served

Related Program

Optiserve

Type of Metric

Other - describing something else

Direction of Success

Increasing

Context Notes

Number of attendees present at rallies/events

Totals By Year

Population(s) Served

Related Program

Type of Metric

Output - describing our activities and reach

Direction of Success

Increasing

Context Notes

Increase after moving to a remote attendance model. Necessitated by the pandemic.

Average change in income of clients served (in dollars)

Totals By Year

Population(s) Served

Related Program

Type of Metric

Context - describing the issue we work on

Direction of Success

Increasing

Context Notes

Pay raise percentages for classified employees through negotiations

Goals & Strategy

SOURCE: Self-reported by organization

Reports and documents

Financials

Las Vegas City Employees Association

Fiscal year: Jan 01 - Dec 31

Financial documents

Revenue vs. expenses: breakdown

SOURCE: IRS Form 990

NET GAIN/LOSS: in

Note: When component data are not available, the graph displays the total Revenue and/or Expense values.

Liquidity in 2022

SOURCE: IRS Form 990

610.76

Average of 119.38 over 10 years

Months of cash in 2022

SOURCE: IRS Form 990

7.6

Average of 7.8 over 10 years

Fringe rate in 2022

SOURCE: IRS Form 990

10%

Average of 11% over 10 years

Funding sources

Source: IRS Form 990

Assets & liabilities

Source: IRS Form 990

Financial data

Source: IRS Form 990

Digitizing IRS form 990 data

Las Vegas City Employees Association

Revenue & expenses

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990

Fiscal year ending: Download Data

Revenue
Contributions	$0
Government Grants	$0
Program Services	$409,371
Investments	$159
Special Events	$0
Sales	$628
Other	$0
Total Revenue	$410,158

Expenses
Program Services	$308,421
Administration	$0
Fundraising	$0
Total Expenses	$308,421
Net Gain/Loss	$101,737

Functional expenses
Accounting Fees	$11,625
Advertising & Promotion	$0
Information Technology Expenses	$3,575
Insurance Expenses	$2,015
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$102,326
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$0
Government Grants	$0
Program Services	$417,314
Investments	$1,041
Special Events	$0
Sales	($7,735)
Other	$35
Total Revenue	$410,655

Expenses
Program Services	$0
Administration	$0
Fundraising	$0
Total Expenses	$288,323
Net Gain/Loss	$122,332

Functional expenses
Accounting Fees	$8,250
Advertising & Promotion	$37
Information Technology Expenses	$0
Insurance Expenses	$2,763
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$112,126
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$0
Government Grants	$0
Program Services	$362,525
Investments	$1,872
Special Events	$0
Sales	($3,459)
Other	$4,006
Total Revenue	$364,944

Expenses
Program Services	$0
Administration	$0
Fundraising	$0
Total Expenses	$354,947
Net Gain/Loss	$9,997

Functional expenses
Accounting Fees	$16,643
Advertising & Promotion	$63
Information Technology Expenses	$0
Insurance Expenses	$5,789
Interest Expenses	$71
Investment Management Fees	$0
Legal Fees	$103,497
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$0
Government Grants	$0
Program Services	$360,984
Investments	$1,332
Special Events	$0
Sales	($1,991)
Other	$1,924
Total Revenue	$362,249

Expenses
Program Services	$0
Administration	$0
Fundraising	$0
Total Expenses	$351,470
Net Gain/Loss	$10,779

Functional expenses
Accounting Fees	$15,663
Advertising & Promotion	$0
Information Technology Expenses	$0
Insurance Expenses	$6,274
Interest Expenses	$80
Investment Management Fees	$0
Legal Fees	$126,477
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$0
Government Grants	$0
Program Services	$346,133
Investments	$17,095
Special Events	$0
Sales	($5,657)
Other	$155,594
Total Revenue	$513,165

Expenses
Program Services	$350,626
Administration	$0
Fundraising	$0
Total Expenses	$350,626
Net Gain/Loss	$162,539

Functional expenses
Accounting Fees	$14,115
Advertising & Promotion	$25
Information Technology Expenses	$0
Insurance Expenses	$3,537
Interest Expenses	$8
Investment Management Fees	$0
Legal Fees	$103,489
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$342,998
Government Grants	$0
Program Services	$2,017
Investments	($3,337)
Special Events	$0
Sales	$6,816
Other	$1,324
Total Revenue	$349,818

Expenses
Program Services	$0
Administration	$0
Fundraising	$0
Total Expenses	$338,451
Net Gain/Loss	$11,367

Functional expenses
Accounting Fees	$15,775
Advertising & Promotion	$50
Information Technology Expenses	$0
Insurance Expenses	$2,751
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$110,456
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$353,938
Government Grants	$0
Program Services	$0
Investments	$29,180
Special Events	$0
Sales	$6,531
Other	$4,423
Total Revenue	$394,072

Expenses
Program Services	$0
Administration	$0
Fundraising	$0
Total Expenses	$340,688
Net Gain/Loss	$53,384

Functional expenses
Accounting Fees	$16,650
Advertising & Promotion	$0
Information Technology Expenses	$0
Insurance Expenses	$935
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$96,678
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$360,341
Government Grants	$0
Program Services	$0
Investments	$71,141
Special Events	$0
Sales	$4,452
Other	$0
Total Revenue	$435,934

Expenses
Program Services	$398,650
Administration	$0
Fundraising	$0
Total Expenses	$398,650
Net Gain/Loss	$37,284

Functional expenses
Accounting Fees	$16,250
Advertising & Promotion	$0
Information Technology Expenses	$0
Insurance Expenses	$2,494
Interest Expenses	$43
Investment Management Fees	$0
Legal Fees	$89,445
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$363,409
Government Grants	$0
Program Services	$0
Investments	($29,823)
Special Events	$0
Sales	($1,571)
Other	$12,862
Total Revenue	$344,877

Expenses
Program Services	$0
Administration	$0
Fundraising	$0
Total Expenses	$416,712
Net Gain/Loss	($71,835)

Functional expenses
Accounting Fees	$16,405
Advertising & Promotion	$0
Information Technology Expenses	$0
Insurance Expenses	$3,641
Interest Expenses	$46
Investment Management Fees	$0
Legal Fees	$107,245
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$406,612
Government Grants	$0
Program Services	$0
Investments	$87,194
Special Events	$0
Sales	($2,181)
Other	$2,017
Total Revenue	$493,642

Expenses
Program Services	$0
Administration	$0
Fundraising	$0
Total Expenses	$367,703
Net Gain/Loss	$125,939

Functional expenses
Accounting Fees	$5,500
Advertising & Promotion	$0
Information Technology Expenses	$0
Insurance Expenses	$3,661
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$101,595
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$398,023
Government Grants	$0
Program Services	$0
Investments	$57,710
Special Events	$0
Sales	($611)
Other	$0
Total Revenue	$455,122

Expenses
Program Services	$0
Administration	$0
Fundraising	$0
Total Expenses	$371,753
Net Gain/Loss	$83,369

Functional expenses
Accounting Fees	$17,004
Advertising & Promotion	$0
Information Technology Expenses	$0
Insurance Expenses	$2,914
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$117,603
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$380,382
Government Grants	$0
Program Services	$0
Investments	$34,198
Special Events	$0
Sales	($1,278)
Other	$0
Total Revenue	$413,302

Expenses
Program Services	$0
Administration	$0
Fundraising	$0
Total Expenses	$344,328
Net Gain/Loss	$68,974

Functional expenses
Accounting Fees	$10,150
Advertising & Promotion	$0
Information Technology Expenses	$0
Insurance Expenses	$2,540
Interest Expenses	$0
Investment Management Fees	$7,228
Legal Fees	$108,862
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$378,287
Government Grants	$0
Program Services	$0
Investments	$26,148
Special Events	$0
Sales	($2,557)
Other	$1,651
Total Revenue	$403,529

Expenses
Program Services	$0
Administration	$0
Fundraising	$0
Total Expenses	$341,731
Net Gain/Loss	$61,798

Functional expenses
Accounting Fees	$10,250
Advertising & Promotion	$14,602
Information Technology Expenses	$0
Insurance Expenses	$2,844
Interest Expenses	$0
Investment Management Fees	$6,508
Legal Fees	$113,606
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Las Vegas City Employees Association

Balance sheet

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990

The balance sheet gives a snapshot of the financial health of an organization at a particular point in time. An organization's total assets should generally exceed its total liabilities, or it cannot survive long, but the types of assets and liabilities must also be considered. For instance, an organization's current assets (cash, receivables, securities, etc.) should be sufficient to cover its current liabilities (payables, deferred revenue, current year loan, and note payments). Otherwise, the organization may face solvency problems. On the other hand, an organization whose cash and equivalents greatly exceed its current liabilities might not be putting its money to best use.

Fiscal year ending: Download Data

Assets	Jan 01, 2010	Dec 31, 2010	Change
Contributions	$0
Cash & Equivalents	$140,559	$238,459	$97,900
Accounts Receivable	$0	$0	$0
Pledges & Grants Receivable	$0	$0	$0
Receivable, Other	$0	$0	$0
Inventories for Sale or Use	$0	$0	$0
Investment, Securities	$0	$0	$0
Investment, Other	$0	$0	$0
Fixed Assets (LBE - Depreciation)	$96,669	$103,776	$7,107
Other	$0	$0	$0
Total Assets	$237,228	$342,235	$105,007

Liabilities	Jan 01, 2010	Dec 31, 2010	Change
Accounts Payable	$0	$0	$0
Grants Payable	$0	$0	$0
Deferred Revenue	$0	$0	$0
Loans and Notes	$320	$3,163	$2,843
Tax-Exempt Bond Liabilities	$0	$0	$0
Other	$1,123	$1,550	$427
Total Liabilities	$1,443	$4,713	$3,270

Fund balance	Jan 01, 2010	Dec 31, 2010	Change
Temporarily Restricted Net Assets	$0	$0	$0
Permanently Restricted Net Assets	$0	$0	$0
Total Restricted Net Assets	$0	$0	$0
Unrestricted Net Assets	$0	$0	$0
Net Assets	$235,785	$337,522	$101,737

Assets	Jan 01, 2011	Dec 31, 2011	Change
Contributions	$0
Cash & Equivalents	$238,459	$365,440	$126,981
Accounts Receivable	$0	$0	$0
Pledges & Grants Receivable	$0	$0	$0
Receivable, Other	$0	$0	$0
Inventories for Sale or Use	$0	$0	$0
Investment, Securities	$0	$0	$0
Investment, Other	$0	$0	$0
Fixed Assets (LBE - Depreciation)	$103,776	$95,936	($7,840)
Other	$0	$11	$11
Total Assets	$342,235	$461,387	$119,152

Liabilities	Jan 01, 2011	Dec 31, 2011	Change
Accounts Payable	$0	$0	$0
Grants Payable	$0	$0	$0
Deferred Revenue	$0	$0	$0
Loans and Notes	$3,163	$0	($3,163)
Tax-Exempt Bond Liabilities	$0	$0	$0
Other	$1,550	$1,533	($17)
Total Liabilities	$4,713	$1,533	($3,180)

Fund balance	Jan 01, 2011	Dec 31, 2011	Change
Temporarily Restricted Net Assets	$0	$0	$0
Permanently Restricted Net Assets	$0	$0	$0
Total Restricted Net Assets	$0	$0	$0
Unrestricted Net Assets	$337,522	$459,854	$122,332
Net Assets	$337,522	$459,854	$122,332

Assets	Jan 01, 2012	Dec 31, 2012	Change
Contributions	$0
Cash & Equivalents	$365,440	$379,043	$13,603
Accounts Receivable	$0	$0	$0
Pledges & Grants Receivable	$0	$0	$0
Receivable, Other	$0	$0	$0
Inventories for Sale or Use	$0	$0	$0
Investment, Securities	$0	$0	$0
Investment, Other	$0	$0	$0
Fixed Assets (LBE - Depreciation)	$95,936	$92,328	($3,608)
Other	$11	$733	$722
Total Assets	$461,387	$472,104	$10,717

Liabilities	Jan 01, 2012	Dec 31, 2012	Change
Accounts Payable	$0	$0	$0
Grants Payable	$0	$0	$0
Deferred Revenue	$0	$0	$0
Loans and Notes	$0	$0	$0
Tax-Exempt Bond Liabilities	$0	$0	$0
Other	$1,533	$2,253	$720
Total Liabilities	$1,533	$2,253	$720

Fund balance	Jan 01, 2012	Dec 31, 2012	Change
Temporarily Restricted Net Assets	$0	$0	$0
Permanently Restricted Net Assets	$0	$0	$0
Total Restricted Net Assets	$0	$0	$0
Unrestricted Net Assets	$459,854	$469,851	$9,997
Net Assets	$459,854	$469,851	$9,997

Assets	Jan 01, 2013	Dec 31, 2013	Change
Contributions	$0
Cash & Equivalents	$379,043	$393,680	$14,637
Accounts Receivable	$0	$0	$0
Pledges & Grants Receivable	$0	$0	$0
Receivable, Other	$0	$0	$0
Inventories for Sale or Use	$0	$0	$0
Investment, Securities	$0	$0	$0
Investment, Other	$0	$0	$0
Fixed Assets (LBE - Depreciation)	$92,328	$90,056	($2,272)
Other	$733	$2,803	$2,070
Total Assets	$472,104	$486,539	$14,435

Liabilities	Jan 01, 2013	Dec 31, 2013	Change
Accounts Payable	$0	$0	$0
Grants Payable	$0	$0	$0
Deferred Revenue	$0	$0	$0
Loans and Notes	$0	$0	$0
Tax-Exempt Bond Liabilities	$0	$0	$0
Other	$2,253	$0	($2,253)
Total Liabilities	$2,253	$0	($2,253)

Las Vegas City Employees Association

Financial trends analysis Glossary & formula definitions

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990

This snapshot of Las Vegas City Employees Association’s financial trends applies Nonprofit Finance Fund® analysis to data hosted by GuideStar. While it highlights the data that matter most, remember that context is key – numbers only tell part of any story.

Created in partnership with

Fiscal year: Jan 01 - Dec 31 View full report Download data

Business model indicators

Profitability	2018	2019	2020	2021	2022
Unrestricted surplus (deficit) before depreciation	-$61,809	$134,133	$120,673	$146,025	-$89,559
As % of expenses	-15.2%	37.3%	32.9%	43.2%	-26.7%
Unrestricted surplus (deficit) after depreciation	-$71,835	$125,939	$115,163	$139,891	-$96,341
As % of expenses	-17.2%	34.3%	31.0%	40.6%	-28.2%

Revenue composition
Total revenue (unrestricted & restricted)	$344,877	$493,642	$455,122	$413,302	$403,529
Total revenue, % change over prior year	-20.9%	43.1%	-7.8%	-9.2%	-2.4%
Program services revenue	0.0%	0.0%	0.0%	0.0%	0.0%
Membership dues	105.4%	82.4%	87.5%	92.0%	93.7%
Investment income	-8.6%	17.7%	12.7%	8.3%	6.5%
Government grants	0.0%	0.0%	0.0%	0.0%	0.0%
All other grants and contributions	0.0%	0.0%	0.0%	0.0%	0.0%
Other revenue	3.3%	0.0%	-0.1%	-0.3%	-0.2%

Expense composition
Total expenses before depreciation	$406,686	$359,509	$366,243	$338,194	$334,949
Total expenses, % change over prior year	4.8%	-11.6%	1.9%	-7.7%	-1.0%
Personnel	23.1%	27.3%	28.9%	30.9%	32.8%
Professional fees	30.4%	29.8%	36.8%	38.0%	39.3%
Occupancy	0.0%	0.0%	0.0%	4.0%	5.0%
Interest	0.0%	0.0%	0.0%	0.0%	0.0%
Pass-through	0.0%	0.0%	0.0%	0.0%	0.0%
All other expenses	46.5%	43.0%	34.3%	27.2%	23.0%

Full cost components (estimated)	2018	2019	2020	2021	2022
Total expenses (after depreciation)	$416,712	$367,703	$371,753	$344,328	$341,731
One month of savings	$33,891	$29,959	$30,520	$28,183	$27,912
Debt principal payment	$0	$1,733	$0	$0	$0
Fixed asset additions	$0	$0	$7,267	$20,673	$14,494
Total full costs (estimated)	$450,603	$399,395	$409,540	$393,184	$384,137

Capital structure indicators

Liquidity	2018	2019	2020	2021	2022
Months of cash	5.7	8.0	4.8	6.2	7.6
Months of cash and investments	16.8	23.3	26.6	33.3	30.0
Months of estimated liquid unrestricted net assets	16.9	23.6	26.9	33.6	30.2

Balance sheet composition	2018	2019	2020	2021	2022
Cash	$192,697	$239,501	$145,721	$174,175	$212,826
Investments	$376,830	$457,830	$666,359	$764,246	$625,747
Receivables	$0	$0	$0	$0	$0
Gross land, buildings, equipment (LBE)	$210,753	$211,874	$219,141	$239,814	$254,308
Accumulated depreciation (as a % of LBE)	56.4%	60.0%	60.5%	57.9%	57.2%
Liabilities (as a % of assets)	0.1%	-0.1%	0.0%	0.0%	0.1%
Unrestricted net assets	$665,891	$791,830	$906,993	$1,046,884	$950,543
Temporarily restricted net assets	$0	N/A	N/A	N/A	N/A
Permanently restricted net assets	$0	N/A	N/A	N/A	N/A
Total restricted net assets	$0	$0	$0	$0	$0
Total net assets	$665,891	$791,830	$906,993	$1,046,884	$950,543

Key data checks

Key data checks	2018	2019	2020	2021	2022
Material data errors	No	No	No	No	No

Operations

The people, governance practices, and partners that make the organization tick.

Documents

Letter of Determination is not available for this organization

Form 1023/1024 is not available for this organization

President

Deandre Caruthers

Vice President

Jason Lupiani

Number of employees

Source: IRS Form 990

Las Vegas City Employees Association

Officers, directors, trustees, and key employees

SOURCE: IRS Form 990

Compensation

Other

Show data for fiscal year

Compensation data

Download up to 5 most recent years of officer and director compensation data for this organization

There are no highest paid employees recorded for this organization.

Las Vegas City Employees Association

Board of directors
as of 03/30/2023

SOURCE: Self-reported by organization

Board of directors data

Download the most recent year of board of directors data for this organization

Board co-chair

Deandre Caruthers

LVCEA

Term: 2022 - 2024

Board co-chair

Jason Lupiani

LVCEA

Term: 2021 - 2023

Stephanie Demoleas

City of Las Vegas

Tammy McCullum

City of Las Vegas

William Federson

City of Las Vegas

Paula Arias

City of Las Vegas

Mathew Coombs

City of Las Vegas

Organizational demographics

SOURCE: Self-reported; last updated 3/30/2023

Candid has made improvements to the race and ethnicity options.

Who works and leads organizations that serve our diverse communities? Candid partnered with CHANGE Philanthropy on this demographic section.

Leadership

The organization's leader identifies as:

Race & ethnicity

Black/African American

Gender identity

Male, Not transgender (cisgender)

Sexual orientation

Heterosexual or straight

Disability status

Person without a disability

The organization's co-leader identifies as:

Race & ethnicity

White/Caucasian/European

Gender identity

Male, Not transgender (cisgender)

Sexual orientation

Heterosexual or straight

Disability status

Person with a disability

Race & ethnicity

Gender identity

Sexual orientation

Disability

We do not display disability information for organizations with fewer than 15 staff.

Related organizations & associated domestic grants

Show data for fiscal year

Las Vegas City Employees Association

Proud to belong

Mission

Is this your nonprofit?

Programs and results

What we aim to solve

This profile needs more info.

Our programs

Optiserve

Where we work

Our results

Evaluation documents

Number of groups/individuals benefiting from tools/resources/education materials provided

Totals By Year

Population(s) Served

Related Program

Type of Metric

Direction of Success

Context Notes

Number of attendees present at rallies/events

Totals By Year

Population(s) Served

Related Program

Type of Metric

Direction of Success

Context Notes

Average change in income of clients served (in dollars)

Totals By Year

Population(s) Served

Related Program

Type of Metric

Direction of Success

Context Notes

Goals & Strategy

Reports and documents

Financials

Financial documents

Revenue vs. expenses: breakdown

Liquidity in 2022 info

610.76

Months of cash in 2022 info

7.6

Fringe rate in 2022 info

10%

Funding sources info

Assets & liabilities info

Financial data

Digitizing IRS form 990 data

Las Vegas City Employees Association

Las Vegas City Employees Association

Las Vegas City Employees Association

Business model indicators

Capital structure indicators

Key data checks

Operations

Documents

President

Deandre Caruthers

Vice President

Jason Lupiani

Number of employees

Las Vegas City Employees Association

Compensation data

Las Vegas City Employees Association

Board of directors data

Deandre Caruthers

Jason Lupiani

Organizational demographics

Leadership

Race & ethnicity

Gender identity

Sexual orientation

Disability

Related organizations & associated domestic grants

Liquidity in 2022

Months of cash in 2022

Fringe rate in 2022

Funding sources

Assets & liabilities