Liabilities / Assets
83rd percentile
Higher debt load relative to assets than 83% of similar nonprofits.
The Massachusetts Laborersbuilding Unified Trust
990 • Fiscal year 2014 • EIN 04-3408566
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.35x
Liabilities / Revenue
95th percentile
Higher debt load relative to revenue than 95% of similar nonprofits.
Net Margin
97th percentile
Higher net margin than 97% of similar nonprofits.
Top Officer Pay
49th percentile
Higher top officer pay than 49% of similar nonprofits.
Top officer pay equals 5.8% of source-year revenue.
Asset Growth
72nd percentile
Faster asset growth than 72% of similar nonprofits.
Revenue Growth
81st percentile
Faster revenue growth than 81% of similar nonprofits.
Balance Sheet
Assets
Up$11,767,424
Up $1,147,912 (+11%) from 2013
Net Assets
Up$7,632,515
Up $1,879,753 (+33%) from 2013
Liabilities
Down$4,134,909
Down $731,841 (-15%) from 2013
Revenue And Expenses
Revenue
Up$3,639,130
Up $363,014 (+11%) from 2013
Expenses
Down$1,759,377
Down $362,234 (-17%) from 2013
Net Income
Up$1,879,753
Up $725,248 (+63%) from 2013
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2014 to Dec 31, 2014
- Signed
- Aug 3, 2015
- Return Version
- 2014v5.0
- Gross Receipts
- $3,639,130
Mission and Program Overview
Mission
To identify and expand work opportunities and to promote the economic competitiveness of the union and the employers.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $10,280,580 | $11,391,186 | ▲ $1,110,606 |
| Accounts Receivable | $338,932 | $376,238 | ▲ $37,306 |
| Cash and Non-Interest-Bearing Accounts | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Land, Buildings, and Equipment, Net | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $10,619,512 | $11,767,424 | ▲ $1,147,912 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Grants Payable | $4,802,306 | $3,934,205 | ▼ $868,101 |
| Other Liabilities | $64,444 | $200,704 | ▲ $136,260 |
| Total Liabilities | $4,866,750 | $4,134,909 | ▼ $731,841 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $5,752,762 | $7,632,515 | ▲ $1,879,753 |
| Total Net Assets Fund Balance | $5,752,762 | $7,632,515 | ▲ $1,879,753 |
| Total Liabilities and Net Assets / Fund Balance | $10,619,512 | $11,767,424 | ▲ $1,147,912 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Joseph Bonfiglio | Chairman |
| Thomas J Gunning | Co-chairman |
| Karen Beauregard | Director |
| Christopher Murphy | Trustee |
| David Powell | Trustee |
| Greg Salvucci | Trustee |
| Michael Tranghese | Trustee |
| William McConnell | Trustee |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $3,478,014
- Program Service Revenue
- $0
- Investment Income
- $161,116
- Other Revenue
- $0
- Change in Net Assets
- $1,879,753
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $3,639,130
- Total Revenue per Audited Statements
- $3,639,130
- Total Revenue per Form 990
- $3,639,130
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $352,275 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Benefits to Members | - | - | - | $1,407,102 |
| Fees for Services Legal | - | - | - | $32,000 |
| Other Expenses | - | - | - | $17,365 |
| Fees for Services Accounting | - | - | - | $16,650 |
| Total Functional Expenses | $0 | $0 | $0 | $1,759,377 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,759,377 |
| Total Expenses per Audited Statements | $1,759,377 |
| Total Expenses per Form 990 | $1,759,377 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Due from Highway Unified Trust | $200,704 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- No
- Backup withholding compliance
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- Yes
- Compensation from other sources disclosed
- Yes
- 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, Part VI, Line 4: Description of Significant Changes to Organizational Documents
“The Constitution that governs our ogranization was changed to reflect amendments made to the Uniform District Council Constitution approved by the General Executive Board on March 26, 2013.”
Form 990, Part VI, Line 9: Officer, Director, Trustee, Key Employee Mailing Address
“Thomas J. Gunning 150 Grossman Drive, Suite 313Braintree, MA 02184Christopher Murphy3 Pierce StreetFramingham, MA 01702David Powell888 Worcester Street, Suite 40Wellesley, MA 02482-3708William McConnell402 Libbey ParkwayWeymouth, MA 02189Greg Salvucci686 Lincoln StreetWaltham, MA 02451”
Form 990, Part VI, Line 11B: Form 990 Review Process
“Form 990 is reviewed and approved for filing by the board of trustees.”
Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts
“The written conflict of interest policy is included in the Code of Best Practices 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) General President with any complaint arising under the Constitution, the Code of Best Practices, or any other disciplinary rule, regulation, practice, or procedure adopted by the LIUNA General Executive Board. The Code of Best Practices explains the disciplinary procedure that must be followed when necessary and the independent officers who are entrusted to enforce the Code.The US Department of Labor requires all non-clerical employees to report on Form LM-30 potential situations where there may be conflicts of interest. This information is open to the public.”
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
“The Constitution (Governing document) and Code of Best Practices (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, who files 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
- The Massachusetts LaborersBuilding
- EIN
- 04-3408566
- Phone
- 5085448255
- Address
- 7 Laborers Way, Hopkinton, MA 01748
Signing Officer
- Name
- Joseph Bonfiglio
- Title
- Chairman
- Signed
- 2015-08-03
- Discuss with paid preparer
- Yes
Organization Details
- Formed
- 1997
- Legal Domicile
- Ma
- Voting Board Members
- 6
- Independent Board Members
- 6
- Employees
- 0
Preparer
- Firm
- Ward Fisher & Company LLP
- Address
- 250C Centerville Road, Warwick, RI 02886-4353
- Preparer
- Robert D Giudici
- Phone
- 4013846464
Supplemental Narrative
Financial Statement Notes
Part X : FIN48 Footnote
“The Internal Revenue Service (IRS) has determined and informed the Trust by a letter dated June 10, 1998, that the Trust is tax exempt under section 501(c)(5) of the Internal Revenue Code (IRC). The Trust's management and the Trust's tax counsel believe that the Trust is designed and is currently being operated in compliance with the applicable requirements of the IRC.Accounting principles generally accepted in the United States of America require Trust management to evaluate tax positions taken by the Trust and recognize a tax liability (or asset) if the Trust has taken an uncertain tax position that more likely than not would not be sustained upon examination by the IRS. Management has analyzed tax positions taken by the Trust, and has concluded that as of December 31, 2014, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Trust is subject to routine audits by taxing jurisdictions; however there are currently no audits for any tax periods in progress. Management believes it is no longer subject to income tax examinations for years prior to 2011.”
Raw XML Appendix397 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/DistributionToDonorInd | 0 | false |
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| IRS990/ForeignFinancialAccountInd | 0 | false |
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| IRS990/GroupExemptionNum | 0 | 0121 |
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| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 200704 |
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| IRS990/PartialLiquidationInd | 0 | false |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Due from Highway Unified Trust |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The Internal Revenue Service (IRS) has determined and informed the Trust by a letter dated June 10, 1998, that the Trust is tax exempt under section 501(c)(5) of the Internal Revenue Code (IRC). The Trust's management and the Trust's tax counsel believe that the Trust is designed and is currently being operated in compliance with the applicable requirements of the IRC.Accounting principles generally accepted in the United States of America require Trust management to evaluate tax positions taken by the Trust and recognize a tax liability (or asset) if the Trust has taken an uncertain tax position that more likely than not would not be sustained upon examination by the IRS. Management has analyzed tax positions taken by the Trust, and has concluded that as of December 31, 2014, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Trust is subject to routine audits by taxing jurisdictions; however there are currently no audits for any tax periods in progress. Management believes it is no longer subject to income tax examinations for years prior to 2011. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X : FIN48 Footnote |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | Karen Beauregard |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The Constitution that governs our ogranization was changed to reflect amendments made to the Uniform District Council Constitution approved by the General Executive Board on March 26, 2013. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Thomas J. Gunning 150 Grossman Drive, Suite 313Braintree, MA 02184Christopher Murphy3 Pierce StreetFramingham, MA 01702David Powell888 Worcester Street, Suite 40Wellesley, MA 02482-3708William McConnell402 Libbey ParkwayWeymouth, MA 02189Greg Salvucci686 Lincoln StreetWaltham, MA 02451 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Form 990 is reviewed and approved for filing by the board of trustees. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The written conflict of interest policy is included in the Code of Best Practices 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) General President with any complaint arising under the Constitution, the Code of Best Practices, or any other disciplinary rule, regulation, practice, or procedure adopted by the LIUNA General Executive Board. The Code of Best Practices explains the disciplinary procedure that must be followed when necessary and the independent officers who are entrusted to enforce the Code.The US Department of Labor requires all non-clerical employees to report on Form LM-30 potential situations where there may be conflicts of interest. This information is open to the public. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The Constitution (Governing document) and Code of Best Practices (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, who files 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/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Line 9: Officer, Director, Trustee, Key Employee Mailing Address |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Line 11b: Form 990 Review Process |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 043408561 |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | To provide support and benefit payments on behalf of members |
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| IRS990/UponRequestInd | 0 | X |
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| IRS990/VotingMembersIndependentCnt | 0 | 6 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2016-03-07 17:11:31Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Joseph Bonfiglio |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Chairman |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-08-03 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | The Massachusetts LaborersBuilding |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | Unified Trust |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | MASS |
| ReturnHeader/Filer/EIN | 0 | 043408566 |
| ReturnHeader/Filer/PhoneNum | 0 | 5085448255 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 7 Laborers Way |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Hopkinton |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 01748 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Ward Fisher & Company LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 250C Centerville Road |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Warwick |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | RI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 028864353 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4013846464 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Robert D Giudici |
| ReturnHeader/ReturnTs | 0 | 2015-08-06T11:14:44-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2014-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2014-12-31 |
| ReturnHeader/TaxYr | 0 | 2014 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $11,767,424
- Liabilities
- $4,134,909
- Net assets
- $7,632,515
- Revenue
- $3,639,130
- Expenses
- $1,759,377
- Net income
- $1,879,753