Civic Intelligence

Laborers International Union of North America

990 • Fiscal year 2019 • EIN 04-2114410

Jan 01, 2019 to Dec 31, 2019 • Filed on May 14, 2020

Organization Profile
882 Southbridge StreetAuburn, MA 01501

(508) 832-5351

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

41st percentile

0.00x

Higher debt load relative to assets than 41% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

41st percentile

0.00x

Higher debt load relative to revenue than 41% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2019

Net Margin

84th percentile

24%

Higher net margin than 84% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

82nd percentile

$114,404

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 19.3% of source-year revenue.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2019

Asset Growth

83rd percentile

20%

Faster asset growth than 83% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

54th percentile

3.3%

Faster revenue growth than 54% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets41st percentile

Assets

Up

$811,300

Up $133,314 (+20%) from 2018

Net Assets

Up

$810,172

Up $140,825 (+21%) from 2018

Liabilities

Down

$1,128

Down $7,511 (-87%) from 2018

Revenue And Expenses
Liabilities / Revenue41st percentileNet Margin84th percentile

Revenue

Up

$593,491

Up $19,149 (+3.3%) from 2018

Expenses

Down

$452,666

Down $3,894 (-0.9%) from 2018

Net Income

Up

$140,825

Up $23,043 (+20%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth83rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2010: $296,809Liabilities 2010: $68,759Net Assets 2010: $228,0502010Assets 2011: $363,556Liabilities 2011: $62,399Net Assets 2011: $301,1572011Assets 2012: $410,069Liabilities 2012: $56,085Net Assets 2012: $353,9842012Assets 2013: $365,237Liabilities 2013: $51,695Net Assets 2013: $313,5422013Assets 2014: $400,319Liabilities 2014: $42,620Net Assets 2014: $357,6992014Assets 2015: $523,310Liabilities 2015: $32,630Net Assets 2015: $490,6802015Assets 2016: $451,175Liabilities 2016: $27,249Net Assets 2016: $423,9262016Assets 2017: $569,842Liabilities 2017: $20,603Net Assets 2017: $549,2392017Assets 2018: $677,986Liabilities 2018: $8,639Net Assets 2018: $669,3472018Assets 2019: $811,300Liabilities 2019: $1,128Net Assets 2019: $810,1722019Assets 2020: $917,821Liabilities 2020: $2,901Net Assets 2020: $914,9202020Assets 2021: $1,013,742Liabilities 2021: $1,357Net Assets 2021: $1,012,3852021Assets 2022: $1,002,037Liabilities 2022: $1,136Net Assets 2022: $1,000,9012022Assets 2023: $1,054,779Liabilities 2023: $1,351Net Assets 2023: $1,053,4282023Assets 2024: $994,702Liabilities 2024: $1,894Net Assets 2024: $992,8082024Assets 2025: $877,666Liabilities 2025: $1,665Net Assets 2025: $876,0012025

Highlighted filing

2019

Assets$811,300
Liabilities$1,128
Net Assets$810,172
Open 2019 Filing

Operations Trend

Revenue Growth54th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $330,7692010Expenses 2011: $351,4112011Expenses 2012: $341,2092012Revenue 2013: $426,070Expenses 2013: $466,512Net Income 2013: -$40,4422013Revenue 2014: $456,463Expenses 2014: $412,306Net Income 2014: $44,1572014Revenue 2015: $521,631Expenses 2015: $388,650Net Income 2015: $132,9812015Revenue 2016: $525,532Expenses 2016: $391,754Net Income 2016: $133,7782016Revenue 2017: $537,566Expenses 2017: $413,063Net Income 2017: $124,5032017Revenue 2018: $574,342Expenses 2018: $456,560Net Income 2018: $117,7822018Revenue 2019: $593,491Expenses 2019: $452,666Net Income 2019: $140,8252019Revenue 2020: $521,667Expenses 2020: $416,919Net Income 2020: $104,7482020Revenue 2021: $552,726Expenses 2021: $455,261Net Income 2021: $97,4652021Revenue 2022: $568,946Expenses 2022: $580,430Net Income 2022: -$11,4842022Revenue 2023: $588,242Expenses 2023: $535,715Net Income 2023: $52,5272023Revenue 2024: $612,098Expenses 2024: $672,718Net Income 2024: -$60,6202024Revenue 2025: $601,950Expenses 2025: $718,757Net Income 2025: -$116,8072025

Highlighted filing

2019

Revenue$593,491
Expenses$452,666
Net Income$140,825
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
May 14, 2020
Return Version
2019v5.0
Gross Receipts
$593,491
Mission and Program Overview

Mission

Dues are collected in order to provide benefits to members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$637,057$779,091▲ $142,034
Land, Buildings, and Equipment, Net$26,815$20,892▼ $5,923
Savings and Temporary Cash Investments$11,289$11,317▲ $28
Total Assets$677,986$811,300▲ $133,314
Other Assets Total$2,825--
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,063--
Other Liabilities$5,576$1,128▼ $4,448
Total Liabilities$8,639$1,128▼ $7,511
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$669,347$810,172▲ $140,825
Total Net Assets Fund Balance$669,347$810,172▲ $140,825
Total Liabilities and Net Assets / Fund Balance$677,986$811,300▲ $133,314

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$150,968$150,968
Other Land Buildings$8,339$64,260$72,599
Leasehold Improvements$12,553$7,189$19,742
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Kevin DuffyBusiness ManFT$114,404$114,404
Jason PorterSecretary/trPT$12,924$12,924
Mark LaureynsPresidentPT$6,409$6,409
Christopher WeihnExec Board-$1,950$1,950
John MasonSargent at a-$1,950$1,950
Mark NaplesAuditor-$1,950$1,950
Douglas MakiAuditor-$1,800$1,800
Alan GagneRecording Se-$1,650$1,650
Francis MelloAuditor-$1,650$1,650
David DesrochesVice Preside-$1,500$1,500
Timothy LemireExec Board-$1,350$1,350
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$593,462
Investment Income
$29
Other Revenue
$0
Change in Net Assets
$140,825
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$270,188
Other Expenses$182,478
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$168,565--$168,565
Other Employee Benefits$52,009--$52,009
Pension Plan Contributions$34,462--$34,462
All Other Expenses$8,634$15,016-$23,650
Conferences and Meetings$16,483--$16,483
Payroll Taxes$13,852--$13,852
Office Expenses$5,573$4,542-$10,115
Insurance-$8,634-$8,634
Other Expenses$19,803$6,765-$6,765
Fees for Services Accounting-$6,425-$6,425
Depreciation Depletion$5,923--$5,923
Information Technology-$3,438-$3,438
Other Salaries and Wages$1,300--$1,300
Advertising$534--$534
Interest-$15-$15
Total Functional Expenses$399,485$53,181$0$452,666
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes$1,128
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The officers receive an ititial 990 form for review at one of the monthly meetings of officers. Upon approval by the board, the efile signature authority formed is signed and sent to the paid preparer for filing.”

Form 990, Page 6, Part VI, Line 12C

“The written conflict of interest policy is included in the liuna policies. Any member or employee of the organization can contact the liuna(an affiliated organization also governed by the constitution) general president with any complaint arising under the constitution, the liuna policies, or any other disciplinary rule, regulation, practice, or procedure adopted by the liuna general executive board. The liuna policies explains the disciplinary procedure that must be followed when necessary and the independent officers who are entrusted to enforce the liuna policies. The us department of labore requires all non-clerical employees to report on the form lm-30 potential situations where there may be conflicts of interest. This information is open to the public.”

Form 990, Page 6, Part VI, Line 19

“The constitution(governing document) and the liuna policies(conflict of interest policy) is available through the united states department of labor, olms, online public disclosure room. The information is filed under laborers' international union of north america, which files the information on behalf of all affiliated organizations. In addition, our organization files an annual financial report with the department of labor which can also be obtained on the online public discosure room.”

Filing and Contact Details

Filer

Filer Name
LABORERS' INTER'L UNION - LOCAL 243
EIN
04-2114410
Phone
5088325351
Address
882 SOUTHBRIDGE STREET, AUBURN, MA 01501

Signing Officer

Name
Jason Porter
Title
Secretary/treasurer
Phone
5088325351
Signed
2020-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason Porter
Formed
1903
Legal Domicile
Ma
Voting Board Members
10
Independent Board Members
0
Employees
13

Preparer

Firm
Bruce Coffin CPA Inc
Address
PO BOX 60, OAKHAM, MA 01068-0060
Preparer
Bruce E Coffin CPA
Phone
5088823394
Raw XML Appendix349 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE OFFICERS RECEIVE AN ITITIAL 990 FORM FOR REVIEW AT ONE OF THE MONTHLY MEETINGS OF OFFICERS. UPON APPROVAL BY THE BOARD, THE EFILE SIGNATURE AUTHORITY FORMED IS SIGNED AND SENT TO THE PAID PREPARER FOR FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE WRITTEN CONFLICT OF INTEREST POLICY IS INCLUDED IN THE LIUNA POLICIES. ANY MEMBER OR EMPLOYEE OF THE ORGANIZATION CAN CONTACT THE LIUNA(AN AFFILIATED ORGANIZATION ALSO GOVERNED BY THE CONSTITUTION) GENERAL PRESIDENT WITH ANY COMPLAINT ARISING UNDER THE CONSTITUTION, THE LIUNA POLICIES, OR ANY OTHER DISCIPLINARY RULE, REGULATION, PRACTICE, OR PROCEDURE ADOPTED BY THE LIUNA GENERAL EXECUTIVE BOARD. THE LIUNA POLICIES EXPLAINS THE DISCIPLINARY PROCEDURE THAT MUST BE FOLLOWED WHEN NECESSARY AND THE INDEPENDENT OFFICERS WHO ARE ENTRUSTED TO ENFORCE THE LIUNA POLICIES. THE US DEPARTMENT OF LABORE REQUIRES ALL NON-CLERICAL EMPLOYEES TO REPORT ON THE FORM LM-30 POTENTIAL SITUATIONS WHERE THERE MAY BE CONFLICTS OF INTEREST. THIS INFORMATION IS OPEN TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CONSTITUTION(GOVERNING DOCUMENT) AND THE LIUNA POLICIES(CONFLICT OF INTEREST POLICY) IS AVAILABLE THROUGH THE UNITED STATES DEPARTMENT OF LABOR, OLMS, ONLINE PUBLIC DISCLOSURE ROOM. THE INFORMATION IS FILED UNDER LABORERS' INTERNATIONAL UNION OF NORTH AMERICA, WHICH FILES THE INFORMATION ON BEHALF OF ALL AFFILIATED ORGANIZATIONS. IN ADDITION, OUR ORGANIZATION FILES AN ANNUAL FINANCIAL REPORT WITH THE DEPARTMENT OF LABOR WHICH CAN ALSO BE OBTAINED ON THE ONLINE PUBLIC DISCOSURE ROOM.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0399485
IRS990/TotalFunctionalExpensesGrp/TotalAmt0452666
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IRS990/WhistleblowerPolicyInd0true
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ReturnHeader/BusinessOfficerGrp/PhoneNum05088325351
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-05-14
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ReturnHeader/FilingSecurityInformation/IPTm007:27:58
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0200476948
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BRUCE COFFIN CPA INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 60
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OAKHAM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0010680060
ReturnHeader/PreparerPersonGrp/PhoneNum05088823394
ReturnHeader/PreparerPersonGrp/PreparationDt02020-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRUCE E COFFIN CPA
ReturnHeader/ReturnTs02020-05-14T07:27:58-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$811,300
Liabilities
$1,128
Net assets
$810,172
Revenue
$593,491
Expenses
$452,666
Net income
$140,825
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.88$0.00$0.88$0.60$0.72$0.12
2024Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$0.61$0.67$0.06
2023Detailed filing. Detailed filing data is available for this year.$1.05$0.00$1.05$0.59$0.54$0.05
2022Detailed filing. Detailed filing data is available for this year.$1.00$0.00$1.00$0.57$0.58$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.01$0.55$0.46$0.10
2020Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.91$0.52$0.42$0.10
2019Detailed filing. Detailed filing data is available for this year.$0.81$0.00$0.81$0.59$0.45$0.14
2018Detailed filing. Detailed filing data is available for this year.$0.68$0.01$0.67$0.57$0.46$0.12
2017Detailed filing. Detailed filing data is available for this year.$0.57$0.02$0.55$0.54$0.41$0.12
2016Detailed filing. Detailed filing data is available for this year.$0.45$0.03$0.42$0.53$0.39$0.13
2015Detailed filing. Detailed filing data is available for this year.$0.52$0.03$0.49$0.52$0.39$0.13
2014Detailed filing. Detailed filing data is available for this year.$0.40$0.04$0.36$0.46$0.41$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.37$0.05$0.31$0.43$0.47$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.06$0.35$0.34
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.06$0.30$0.35
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.07$0.23$0.33