Civic Intelligence

Laborers' International Union of Na 138 Hcl

990 • Fiscal year 2017 • EIN 04-2207386

Jan 01, 2017 to Dec 31, 2017 • Filed on Jan 11, 2018

PO Box 731 11 Walpole StreetNorwood, MA 02062-0731

(781) 762-4099

Siviq Scores

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

Liabilities / Assets

49th percentile

0.00x

Higher debt load relative to assets than 49% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

52nd percentile

0.01x

Higher debt load relative to revenue than 52% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Net Margin

82nd percentile

20%

Higher net margin than 82% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

95th percentile

$181,732

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 38.5% of source-year revenue.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Asset Growth

75th percentile

14%

Faster asset growth than 75% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

56th percentile

3.1%

Faster revenue growth than 56% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$773,446

Up $92,570 (+14%) from 2016

Net Assets

Up

$769,582

Up $92,994 (+14%) from 2016

Liabilities

Down

$3,864

Down $424 (-9.9%) from 2016

Revenue

Up

$471,525

Up $14,233 (+3.1%) from 2016

Expenses

Up

$378,531

Up $10,691 (+2.9%) from 2016

Net Income

Up

$92,994

Up $3,542 (+4.0%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $486,715Liabilities 2011: $2,932Net Assets 2011: $483,7832011Assets 2012: $453,331Liabilities 2012: $2,477Net Assets 2012: $450,8542012Assets 2013: $432,888Liabilities 2013: $2,576Net Assets 2013: $430,3122013Assets 2014: $479,121Liabilities 2014: $3,056Net Assets 2014: $476,0652014Assets 2015: $590,515Liabilities 2015: $3,379Net Assets 2015: $587,1362015Assets 2016: $680,876Liabilities 2016: $4,288Net Assets 2016: $676,5882016Assets 2017: $773,446Liabilities 2017: $3,864Net Assets 2017: $769,5822017Assets 2018: $881,608Liabilities 2018: $4,310Net Assets 2018: $877,2982018Assets 2019: $889,092Liabilities 2019: $5,383Net Assets 2019: $883,7092019Assets 2020: $842,917Liabilities 2020: $2,396Net Assets 2020: $840,5212020Assets 2021: $835,158Liabilities 2021: $6,742Net Assets 2021: $828,4162021Assets 2022: $792,503Liabilities 2022: $6,841Net Assets 2022: $785,6622022Assets 2023: $814,342Liabilities 2023: $7,916Net Assets 2023: $806,4262023Assets 2024: $869,883Liabilities 2024: $302Net Assets 2024: $869,5812024Assets 2025: $916,787Liabilities 2025: $0Net Assets 2025: $916,7872025

Highlighted filing

2017

Assets$773,446
Liabilities$3,864
Net Assets$769,582

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $305,376Expenses 2011: $330,450Net Income 2011: -$25,0742011Revenue 2012: $304,365Expenses 2012: $337,294Net Income 2012: -$32,9292012Revenue 2013: $317,288Expenses 2013: $337,830Net Income 2013: -$20,5422013Revenue 2014: $394,341Expenses 2014: $348,588Net Income 2014: $45,7532014Revenue 2015: $458,730Expenses 2015: $347,659Net Income 2015: $111,0712015Revenue 2016: $457,292Expenses 2016: $367,840Net Income 2016: $89,4522016Revenue 2017: $471,525Expenses 2017: $378,531Net Income 2017: $92,9942017Revenue 2018: $517,817Expenses 2018: $410,101Net Income 2018: $107,7162018Revenue 2019: $516,642Expenses 2019: $510,231Net Income 2019: $6,4112019Revenue 2020: $473,528Expenses 2020: $516,716Net Income 2020: -$43,1882020Revenue 2021: $510,567Expenses 2021: $522,672Net Income 2021: -$12,1052021Revenue 2022: $519,964Expenses 2022: $562,718Net Income 2022: -$42,7542022Revenue 2023: $548,655Expenses 2023: $527,891Net Income 2023: $20,7642023Revenue 2024: $564,143Expenses 2024: $500,988Net Income 2024: $63,1552024Revenue 2025: $575,725Expenses 2025: $528,519Net Income 2025: $47,2062025

Highlighted filing

2017

Revenue$471,525
Expenses$378,531
Net Income$92,994
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jan 11, 2018
Return Version
2017v2.2
Gross Receipts
$471,525
Mission and Program Overview

Mission

Membership organization representing approximately 350 union members for the purpose of collective bargaining.

Membership organization representing approximately 300 union members for the purpose of collective bargaining.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$452,076$452,768▲ $692
Cash and Non-Interest-Bearing Accounts$211,311$309,018▲ $97,707
Land, Buildings, and Equipment, Net$17,489$11,660▼ $5,829
Total Assets$680,876$773,446▲ $92,570
Liabilities
Other Liabilities$4,288$3,864▼ $424
Total Liabilities$4,288$3,864▼ $424
Net Assets / Fund Balance
Unrestricted Net Assets$676,588$769,582▲ $92,994
Total Net Assets Fund Balance$676,588$769,582▲ $92,994
Total Liabilities and Net Assets / Fund Balance$680,876$773,446▲ $92,570

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$11,660$20,771$32,431
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
David SargoSec Trea/busFT$109,227$72,505$181,732
David SargoSec Trea/bus Mgr-$102,903$78,829$181,732
Matthew SargoPresidentPT$7,393$3,354$10,747
Joseph ZablockiRec. Sec.-$4,980$892$5,872
Joseph MegnaVice Preside-$1,350-$1,350
Alfred Sharpe JrSgt-at-arms-$600-$600
EARL O'CONNELLEx Board-$600-$600
Jedadiah TinlinEx Board-$600-$600
Mark CurrierAuditor-$600-$600
Serafirm RodriquesAuditor-$600-$600
John McgradeEx. Board-$500-$500
Patrick HarnAuditor (pas-$450-$450
Martin DalyVice Pres. (-$250-$250
Anthony Gendron IiAuditor-$150-$150
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$470,830
Investment Income
$695
Other Revenue
$0
Change in Net Assets
$92,994

Audited Revenue Reconciliation

Revenue per Audited Statements
$471,525
Total Revenue per Audited Statements
$471,525
Total Revenue per Form 990
$471,525
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$258,041
Other Expenses$120,490
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---$197,689
Payments to Affiliates---$61,783
Other Salaries and Wages---$20,672
Pension Plan Contributions---$19,127
Payroll Taxes---$12,441
Occupancy---$10,467
Other Employee Benefits---$8,112
Depreciation Depletion---$5,829
Office Expenses---$5,154
All Other Expenses---$4,779
Other Expenses---$4,192
Fees for Services Accounting---$4,075
Insurance---$3,656
Travel---$1,622
Total Functional Expenses$0$0$0$378,531

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$378,531
Total Expenses per Audited Statements$378,531
Total Expenses per Form 990$378,531
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
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$500
Total Exempt Function Spending$500

Section 527 Organizations

OrganizationLocationAmount
04-3330495Dorchester, MA$500
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Withholdings$3,864
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI

In addition to its voting members, the governing body consists of three auditors and a sergeant-at-arms, which are elected positions without voting rights.

Form 990, Page 6, Part VI, Line 6

The union is a membership organization, made up of approximately 300 individuals. Members elect the executive board and approve all decisions made by executive board that affect the union.

Form 990, Page 6, Part VI, Line 7A

The unions membership elects the executive board members to three year terms. Any vacancies that occur in the interim shall be filled by an appointment of the executive board.

Form 990, Page 6, Part VI, Line 7B

The membership approves all the activities of the union at its monthly membership meetings.

Form 990, Page 6, Part VI, Line 8B

The organization has no committees with authority to act on behalf of the executive board.

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

The organizations form 990 is reviewed by its auditors and secretary treasurer prior to filing the return.

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

The written conflict of interest policy is included in the ethics and disciplinary procedure that is part of the constitution by which our organization is governed. Any member or employee of the organization can contact the liuna (an affiliated organization also governed by the constitution) inspector general with any complaint arising under the constitution, the ethical practices code, or any other disciplinary rule, regulation, practice, or procedure adopted by the liuna general executive board. The ethical practices code explains the disciplinary procedure that must be followed when necessary and the independent officers who are entrusted to enforce the code.

Form 990, Page 6, Part VI, Line 19

The constitution (governing document) and ethics and disciplinary procedure (conflict of interest policy) is available through the united states department of labor, olms, an online public disclosure room. The information is filed under laborers' international union of north america, who 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 disclosure room.

Filing and Contact Details

Filer

Filer Name
LABORERS' INTERNATIONAL UNION
EIN
04-2207386
Phone
7817624099
Address
PO BOX 731 11 WALPOLE STREET, NORWOOD, MA 02062-0731

Signing Officer

Name
David Sargo
Title
Sec Trea/bus Mgr
Phone
7817624099
Signed
2018-01-11

Organization Details

Principal Officer
David Sargo
Formed
1934
Legal Domicile
Ma
Voting Board Members
7
Independent Board Members
0
Employees
14

Preparer

Firm
Campana Sarza & Tatewosian Llp
Address
300 METRO CENTER BLVD STE 225, WARWICK, RI 02886-1762
Preparer
William Tatewosian
Phone
4017737873
Supplemental Narrative

Additional Explanations

Form 990, Part XII

Line 1: accounting method- the union prepares its form 990 on the modified cash basis, which is an other comprehensive basis of accounting.

Raw XML Appendix387 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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IRS990/PYTotalRevenueAmt0457292
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE UNION MADE CAMPAIGN CONTRIBUTIONS TO A LOCAL CANDIDATE.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART I-A, LINE 1
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt011660
IRS990ScheduleD/TotalExpensesPerForm990Amt0378531
IRS990ScheduleD/TotalLiabilityAmt03864
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0IN ADDITION TO ITS VOTING MEMBERS, THE GOVERNING BODY CONSISTS OF THREE AUDITORS AND A SERGEANT-AT-ARMS, WHICH ARE ELECTED POSITIONS WITHOUT VOTING RIGHTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE UNION IS A MEMBERSHIP ORGANIZATION, MADE UP OF APPROXIMATELY 300 INDIVIDUALS. MEMBERS ELECT THE EXECUTIVE BOARD AND APPROVE ALL DECISIONS MADE BY EXECUTIVE BOARD THAT AFFECT THE UNION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE UNIONS MEMBERSHIP ELECTS THE EXECUTIVE BOARD MEMBERS TO THREE YEAR TERMS. ANY VACANCIES THAT OCCUR IN THE INTERIM SHALL BE FILLED BY AN APPOINTMENT OF THE EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE MEMBERSHIP APPROVES ALL THE ACTIVITIES OF THE UNION AT ITS MONTHLY MEMBERSHIP MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION HAS NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATIONS FORM 990 IS REVIEWED BY ITS AUDITORS AND SECRETARY TREASURER PRIOR TO FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE WRITTEN CONFLICT OF INTEREST POLICY IS INCLUDED IN THE ETHICS AND DISCIPLINARY PROCEDURE THAT IS PART OF THE CONSTITUTION BY WHICH OUR ORGANIZATION IS GOVERNED. ANY MEMBER OR EMPLOYEE OF THE ORGANIZATION CAN CONTACT THE LIUNA (AN AFFILIATED ORGANIZATION ALSO GOVERNED BY THE CONSTITUTION) INSPECTOR GENERAL WITH ANY COMPLAINT ARISING UNDER THE CONSTITUTION, THE ETHICAL PRACTICES CODE, OR ANY OTHER DISCIPLINARY RULE, REGULATION, PRACTICE, OR PROCEDURE ADOPTED BY THE LIUNA GENERAL EXECUTIVE BOARD. THE ETHICAL PRACTICES CODE EXPLAINS THE DISCIPLINARY PROCEDURE THAT MUST BE FOLLOWED WHEN NECESSARY AND THE INDEPENDENT OFFICERS WHO ARE ENTRUSTED TO ENFORCE THE CODE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE CONSTITUTION (GOVERNING DOCUMENT) AND ETHICS AND DISCIPLINARY PROCEDURE (CONFLICT OF INTEREST POLICY) IS AVAILABLE THROUGH THE UNITED STATES DEPARTMENT OF LABOR, OLMS, AN ONLINE PUBLIC DISCLOSURE ROOM. THE INFORMATION IS FILED UNDER LABORERS' INTERNATIONAL UNION OF NORTH AMERICA, WHO 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 DISCLOSURE ROOM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8LINE 1: ACCOUNTING METHOD- THE UNION PREPARES ITS FORM 990 ON THE MODIFIED CASH BASIS, WHICH IS AN OTHER COMPREHENSIVE BASIS OF ACCOUNTING.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XII
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalOtherCompensationAmt076751
IRS990/TotalProgramServiceRevenueAmt0470830
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IRS990/TotalRevenueGrp/ExclusionAmt0695
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ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID SARGO
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ReturnHeader/BusinessOfficerGrp/PhoneNum07817624099
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-01-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LABORERS' INTERNATIONAL UNION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0OF NA 138 HCL
ReturnHeader/Filer/BusinessNameControlTxt0LABO
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ReturnHeader/Filer/PhoneNum07817624099
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0174.79.173.19
ReturnHeader/FilingSecurityInformation/IPDt02018-02-19
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm015:21:32
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0050392492
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CAMPANA SARZA & TATEWOSIAN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0300 METRO CENTER BLVD STE 225
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WARWICK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0RI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0028861762
ReturnHeader/PreparerPersonGrp/PhoneNum04017737873
ReturnHeader/PreparerPersonGrp/PreparationDt02018-01-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM TATEWOSIAN
ReturnHeader/ReturnTs02018-02-19T16:21:32-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$9.17$0.00$9.17$5.76$5.29$0.47
2024Detailed filing. Detailed filing data is available for this year.$8.70$0.00$8.70$5.64$5.01$0.63
2023Detailed filing. Detailed filing data is available for this year.$8.14$0.08$8.06$5.49$5.28$0.21
2022Detailed filing. Detailed filing data is available for this year.$7.93$0.07$7.86$5.20$5.63$0.43
2021Detailed filing. Detailed filing data is available for this year.$8.35$0.07$8.28$5.11$5.23$0.12
2020Detailed filing. Detailed filing data is available for this year.$8.43$0.02$8.41$4.74$5.17$0.43
2019Detailed filing. Detailed filing data is available for this year.$8.89$0.05$8.84$5.17$5.10$0.06
2018Detailed filing. Detailed filing data is available for this year.$8.82$0.04$8.77$5.18$4.10$1.08
2017Detailed filing. Detailed filing data is available for this year.$7.73$0.04$7.70$4.72$3.79$0.93
2016Detailed filing. Detailed filing data is available for this year.$6.81$0.04$6.77$4.57$3.68$0.89
2015Summary only. Only limited summary data is available for this year.$5.91$0.03$5.87$4.59$3.48$1.11
2014Summary only. Only limited summary data is available for this year.$4.79$0.03$4.76$3.94$3.49$0.46
2013Summary only. Only limited summary data is available for this year.$4.33$0.03$4.30$3.17$3.38$0.21
2012Summary only. Only limited summary data is available for this year.$4.53$0.02$4.51$3.04$3.37$0.33
2011Summary only. Only limited summary data is available for this year.$4.87$0.03$4.84$3.05$3.30$0.25