Civic Intelligence

Laborers' International Union of North America 381 Local Union

EIN 04-3505289 • 501(c)5 • Somerville, MA

Profile

Labor union for the benefits of its' members.

PO Box 39Somerville, MA 02143

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • <$500k nonprofits • Source year 2024

Net Margin

43rd percentile

1.0%

Higher net margin than 43% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Top Officer Pay

72nd percentile

$7,200

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 5.2% of source-year revenue.

501(c)5 • <$500k nonprofits • Source year 2024

Asset Growth

48th percentile

1.3%

Faster asset growth than 48% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

39th percentile

-2.2%

Faster revenue growth than 39% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets58th percentile

Using 2023 Form 990EZ data because the latest 2024 filing does not report standard financial totals.

Assets

Up

$109,555

Up $8,169 (+8.1%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Up

$109,555

Up $8,169 (+8.1%) from 2022

Operations
Liabilities / Revenue60th percentileNet Margin43rd percentile

Revenue

Up

$141,079

Up $6,220 (+4.6%) from 2022

Expenses

Down

$132,910

Down $17,949 (-12%) from 2022

Net Income

Up

$8,169

Up $24,169 (+151%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth48th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0Assets 2010: $110,187Liabilities 2010: $19,915Net Assets 2010: $90,2722010Assets 2011: $116,268Liabilities 2011: $15,311Net Assets 2011: $100,9572011Assets 2012: $119,696Liabilities 2012: $9,992Net Assets 2012: $109,7042012Assets 2013: $130,389Liabilities 2013: $0Net Assets 2013: $130,3892013Assets 2015: $148,830Liabilities 2015: $0Net Assets 2015: $148,8302015Assets 2016: $140,638Liabilities 2016: $0Net Assets 2016: $140,6382016Assets 2017: $136,896Liabilities 2017: $0Net Assets 2017: $136,8962017Assets 2018: $129,160Liabilities 2018: $0Net Assets 2018: $129,1602018Assets 2019: $111,857Liabilities 2019: $0Net Assets 2019: $111,8572019Assets 2020: $121,894Liabilities 2020: $0Net Assets 2020: $121,8942020Assets 2021: $117,386Liabilities 2021: $0Net Assets 2021: $117,3862021Assets 2022: $101,386Liabilities 2022: $0Net Assets 2022: $101,3862022Assets 2023: $109,555Liabilities 2023: $0Net Assets 2023: $109,5552023

Latest loaded filing

2023

Assets$109,555
Liabilities$0
Net Assets$109,555
Open 2023 Filing

Operations Trend

Revenue Growth39th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$150K$100K$50K$0-$50KRevenue 2010: $166,047Expenses 2010: $144,574Net Income 2010: $21,4732010Revenue 2011: $165,251Expenses 2011: $154,566Net Income 2011: $10,6852011Revenue 2012: $170,202Expenses 2012: $161,455Net Income 2012: $8,7472012Revenue 2013: $166,444Expenses 2013: $145,759Net Income 2013: $20,6852013Revenue 2015: $134,867Expenses 2015: $125,075Net Income 2015: $9,7922015Revenue 2016: $122,013Expenses 2016: $130,205Net Income 2016: -$8,1922016Revenue 2017: $137,209Expenses 2017: $140,951Net Income 2017: -$3,7422017Revenue 2018: $127,822Expenses 2018: $135,558Net Income 2018: -$7,7362018Revenue 2019: $126,573Expenses 2019: $143,876Net Income 2019: -$17,3032019Revenue 2020: $145,506Expenses 2020: $135,469Net Income 2020: $10,0372020Revenue 2021: $116,155Expenses 2021: $120,663Net Income 2021: -$4,5082021Revenue 2022: $134,859Expenses 2022: $150,859Net Income 2022: -$16,0002022Revenue 2023: $141,079Expenses 2023: $132,910Net Income 2023: $8,1692023

Latest loaded filing

2023

Revenue$141,079
Expenses$132,910
Net Income$8,169
Open 2023 Filing

Filings

Most recent year

2024 • Form 990EZImport issue. A filing source exists for this year, but detailed import did not complete cleanly.

Open filing
Assets
-
Liabilities
-
Net assets
-
Revenue
-
Expenses
-
Net income
-
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Import issue. A filing source exists for this year, but detailed import did not complete cleanly.
2023Detailed filing. Detailed filing data is available for this year.$1.10$0.00$1.10$1.41$1.33$0.08
2022Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.01$1.35$1.51$0.16
2021Detailed filing. Detailed filing data is available for this year.$1.17$0.00$1.17$1.16$1.21$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.22$0.00$1.22$1.46$1.35$0.10
2019Detailed filing. Detailed filing data is available for this year.$1.12$0.00$1.12$1.27$1.44$0.17
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.29$0.00$1.29$1.28$1.36$0.08
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.37$0.00$1.37$1.37$1.41$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.41$0.00$1.41$1.22$1.30$0.08
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.49$0.00$1.49$1.35$1.25$0.10
2013Detailed filing. Detailed filing data is available for this year.$1.30$0.00$1.30$1.66$1.46$0.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.10$1.10$1.70$1.61$0.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.16$0.15$1.01$1.65$1.55$0.11
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.20$0.90$1.66$1.45$0.21
Latest Detailed Filing

The latest 2024 filing currently has an XML import problem. Showing the latest detailed filing from 2023 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 16, 2024
Return Version
2023v5.0
Gross Receipts
$141,079
Mission and Program Overview

Mission

Labor union for the benefits of its' members.

Program Services

DescriptionGrantsExpenses
BENEFIT OF THE LABORERS$0$0
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
KELLYANN LORUSSOSecretary Treasurer-$7,200-$7,200
MICHAEL O'ROURKEBusiness Manager-$7,200-$7,200
THERESA LORDANPresident-$1,800-$1,800
VIVIAN CORBETTRecording Secretary-$1,500-$1,500
FRANK BACCIEboard Member-$1,200-$1,200
Filing and Contact Details

Filer

Filer Name
LABORERS' INTERNATIONAL UNION OF NORTH
EIN
04-3505289
Phone
2027378320
Address
PO BOX 39, SOMERVILLE, MA 02143

Signing Officer

Name
Kellyann Lorusso
Title
Treasurer
Phone
2027378320
Signed
2024-05-16
Discuss with paid preparer
Yes

Preparer

Firm
Winchester Tax Associates LLC
Address
63 SHORE ROAD, WINCHESTER, MA 01890
Preparer
John Matarese
Phone
7816042500
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: office expense. Amount: 2,847. Description: percapital tax. Amount: 98,133. Description: stipend. Amount: 3,495. Description: meetings. Amount: 245. Description: travel. Amount: 3,532. Description: meals. Amount: 421. Description: insurance. Amount: 225. Total to form 990-ez, line 16: 108,898.”

Raw XML Appendix123 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BenefitsPaidToOrForMembersAmt0112
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0KELLY LORUSSO
IRS990EZ/BooksInCareOfDetail/PhoneNum02027378320
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 43526
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SOMERVILLE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd002143
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0101386
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0109555
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt08169
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt05000
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0101386
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0109555
IRS990EZ/GrossReceiptsAmt0141079
IRS990EZ/GroupExemptionNum00121
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt0141079
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0101386
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0109555
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0101386
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0109555
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt01500
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt11800
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt27200
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt37200
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt41200
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0VIVIAN CORBETT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1THERESA LORDAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2KELLYANN LORUSSO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MICHAEL O'ROURKE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4FRANK BACCI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0RECORDING SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3BUSINESS MANAGER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4EBOARD MEMBER
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt0108898
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0LABOR UNION FOR THE BENEFITS OF ITS' MEMBERS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0BENEFIT OF THE LABORERS
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt018900
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt0132910
IRS990EZ/TotalRevenueAmt0141079
IRS990EZ/TypeOfOrganizationOtherInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: OFFICE EXPENSE. AMOUNT: 2,847. DESCRIPTION: PERCAPITAL TAX. AMOUNT: 98,133. DESCRIPTION: STIPEND. AMOUNT: 3,495. DESCRIPTION: MEETINGS. AMOUNT: 245. DESCRIPTION: TRAVEL. AMOUNT: 3,532. DESCRIPTION: MEALS. AMOUNT: 421. DESCRIPTION: INSURANCE. AMOUNT: 225. TOTAL TO FORM 990-EZ, LINE 16: 108,898.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KELLYANN LORUSSO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02027378320
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LABORERS' INTERNATIONAL UNION OF NORTH
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0AMERICA 381 LOCAL UNION
ReturnHeader/Filer/BusinessNameControlTxt0LABO
ReturnHeader/Filer/EIN0043505289
ReturnHeader/Filer/PhoneNum02027378320
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 39
ReturnHeader/Filer/USAddress/CityNm0SOMERVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002143
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0475466518
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WINCHESTER TAX ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt063 SHORE ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WINCHESTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001890
ReturnHeader/PreparerPersonGrp/PhoneNum07816042500
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN MATARESE
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-05-16T08:31:09-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KELLYANN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0LORUSSO
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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