Civic Intelligence

Laborer'S Int'L Union- Lu 380

EIN 04-3520087 • 501(c)5 • Cambridge, MA

Profile

Local union for the benefit of its members.

PO Box 390178Cambridge, MA 02139

n/A

Siviq Scores

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

Liabilities / Assets

59th 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

82nd percentile

23%

Higher net margin than 82% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

97th percentile

91%

Faster asset growth than 97% of similar nonprofits.

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

Revenue Growth

77th percentile

13%

Faster revenue growth than 77% of similar nonprofits.

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

Assets

Up

$202,023

Up $95,977 (+91%) from 2023

Liabilities

Down

$0

Down $1,804 (-100%) from 2023

Net Assets

Up

$202,023

Up $97,781 (+94%) from 2023

Revenue

Up

$425,048

Up $48,435 (+13%) from 2023

Expenses

Down

$327,267

Down $58,270 (-15%) from 2023

Net Income

Up

$97,781

Up $106,705 (+1196%) from 2023

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $17,985Liabilities 2010: $503Net Assets 2010: $17,4822010Assets 2011: $32,845Liabilities 2011: $502Net Assets 2011: $32,3432011Assets 2012: $47,411Liabilities 2012: $4,287Net Assets 2012: $43,1242012Assets 2013: $76,668Liabilities 2013: $5,545Net Assets 2013: $71,1232013Assets 2014: $70,288Liabilities 2014: $4,287Net Assets 2014: $66,0012014Assets 2015: $86,777Liabilities 2015: $7,367Net Assets 2015: $79,4102015Assets 2016: $90,356Liabilities 2016: $2,235Net Assets 2016: $88,1212016Assets 2017: $128,420Liabilities 2017: $2,277Net Assets 2017: $126,1432017Assets 2018: $192,346Liabilities 2018: $200Net Assets 2018: $192,1462018Assets 2019: $157,197Liabilities 2019: $405Net Assets 2019: $156,7922019Assets 2020: $153,255Liabilities 2020: $0Net Assets 2020: $153,2552020Assets 2021: $105,264Liabilities 2021: $1,000Net Assets 2021: $104,2642021Assets 2022: $115,001Liabilities 2022: $1,835Net Assets 2022: $113,1662022Assets 2023: $106,046Liabilities 2023: $1,804Net Assets 2023: $104,2422023Assets 2024: $202,023Liabilities 2024: $0Net Assets 2024: $202,0232024

Highlighted filing

2024

Assets$202,023
Liabilities$0
Net Assets$202,023

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $237,3472010Expenses 2011: $232,0332011Expenses 2012: $230,4472012Revenue 2013: $265,082Expenses 2013: $237,083Net Income 2013: $27,9992013Revenue 2014: $238,366Expenses 2014: $229,267Net Income 2014: $9,0992014Revenue 2015: $268,119Expenses 2015: $249,005Net Income 2015: $19,1142015Revenue 2016: $262,917Expenses 2016: $257,227Net Income 2016: $5,6902016Revenue 2017: $295,096Expenses 2017: $257,074Net Income 2017: $38,0222017Revenue 2018: $296,718Expenses 2018: $302,749Net Income 2018: -$6,0312018Revenue 2019: $320,844Expenses 2019: $356,198Net Income 2019: -$35,3542019Revenue 2020: $327,514Expenses 2020: $331,051Net Income 2020: -$3,5372020Revenue 2021: $294,350Expenses 2021: $343,341Net Income 2021: -$48,9912021Revenue 2022: $335,560Expenses 2022: $326,658Net Income 2022: $8,9022022Revenue 2023: $376,613Expenses 2023: $385,537Net Income 2023: -$8,9242023Revenue 2024: $425,048Expenses 2024: $327,267Net Income 2024: $97,7812024

Highlighted filing

2024

Revenue$425,048
Expenses$327,267
Net Income$97,781

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.02$0.00$2.02$4.25$3.27$0.98
2023Detailed filing. Detailed filing data is available for this year.$1.06$0.02$1.04$3.77$3.86$0.09
2022Detailed filing. Detailed filing data is available for this year.$1.15$0.02$1.13$3.36$3.27$0.09
2021Detailed filing. Detailed filing data is available for this year.$1.05$0.01$1.04$2.94$3.43$0.49
2020Detailed filing. Detailed filing data is available for this year.$1.53$0.00$1.53$3.28$3.31$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.57$0.00$1.57$3.21$3.56$0.35
2018Detailed filing. Detailed filing data is available for this year.$1.92$0.00$1.92$2.97$3.03$0.06
2017Detailed filing. Detailed filing data is available for this year.$1.28$0.02$1.26$2.95$2.57$0.38
2016Detailed filing. Detailed filing data is available for this year.$0.90$0.02$0.88$2.63$2.57$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.87$0.07$0.79$2.68$2.49$0.19
2014Summary only. Only limited summary data is available for this year.$0.70$0.04$0.66$2.38$2.29$0.09
2013Detailed filing. Detailed filing data is available for this year.$0.77$0.06$0.71$2.65$2.37$0.28
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.47$0.04$0.43$2.30
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.01$0.32$2.32
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.01$0.17$2.37
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 22, 2025
Return Version
2024v5.0
Gross Receipts
$425,048
Mission and Program Overview

Mission

Local union for the benefit of its members

Membership organization representing approximately 720 union members for the purpose of collective bargaining.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$31,011$127,259▲ $96,248
Savings and Temporary Cash Investments$74,003$73,837▼ $166
Prepaid Expenses and Deferred Charges$1,032$927▼ $105
Total Assets$106,046$202,023▲ $95,977
Liabilities
Other Liabilities$1,804--
Total Liabilities$1,804$0▼ $1,804
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$104,242$202,023▲ $97,781
Total Net Assets Fund Balance$104,242$202,023▲ $97,781
Total Liabilities and Net Assets / Fund Balance$106,046$202,023▲ $95,977

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$1,360$1,360
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Richard KirkBusiness ManPT$38,000$10,398$48,398
William ShermanSec. Treas.PT$9,000-$9,000
Josephine BrownPresidentPT$6,000-$6,000
Cheryl AnselmoVice PresidePT$3,000-$3,000
Michelle EllisRecording Se-$1,200-$1,200
Fredy AyalaSgt-at-arms-$480-$480
James JohnsonAuditor-$480-$480
Shawn MerrittExecutive Bo-$480-$480
Cheryl DoucetteExecutive Bo-$440-$440
Robyn PolitanoAuditor-$280-$280
Charles ThomasAuditor (pas-$200-$200
Stephanie VargasAuditor-$160-$160
Marissa WoodburyAuditor (pas-$120-$120
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$402,359
Investment Income
$147
Other Revenue
$22,542
Change in Net Assets
$97,781
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$244,868
Salaries, Compensation, and Employee Benefits$82,399
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$213,965
Current Officers, Directors, Trustees, and Key Employees---$70,238
Travel---$11,584
Other Salaries and Wages---$7,200
Insurance---$4,972
Payroll Taxes---$4,961
Office Expenses---$3,131
Fees for Services Accounting---$3,025
Information Technology---$1,480
Conferences and Meetings---$1,215
Other Expenses---$202
Total Functional Expenses$0$0$0$327,267
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
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The union is a membership organization, made up of approximately 720 individuals. Members elect the executive board and approve all decisions made by the executive board that affect the union.

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

The union's membership elects the executive board members to three year terms. Vacancies that may 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 organization's form 990 is reviewed by its executive board prior to filing the return.

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 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, Page 6, Part VI, Line 19

The constitution (governing document) and liuna policies (conflict of interest policy) are 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, 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 disclosure room.

Filing and Contact Details

Filer

Filer Name
Laborers Intl Union Local 380
EIN
04-3520087
Phone
7817719156
Address
PO BOX 390178, CAMBRIDGE, MA 02139

Signing Officer

Name
William Sherman
Title
Sec. Treas.
Phone
7817719156
Signed
2025-10-22

Organization Details

Principal Officer
Josephine Brown
Formed
2000
Legal Domicile
Ma
Voting Board Members
6
Independent Board Members
6
Employees
1

Preparer

Firm
Campana Sarza & Tatewosian
Address
300 METRO CENTER BLVD STE 225, WARWICK, RI 02886-1762
Preparer
Paul Sarza
Phone
4017737873
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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/PYInvestmentIncomeAmt075
IRS990/PYOtherExpensesAmt0301493
IRS990/PYProgramServiceRevenueAmt0376538
IRS990/PYRevenuesLessExpensesAmt0-8924
IRS990/PYSalariesCompEmpBnftPaidAmt084044
IRS990/PYTotalExpensesAmt0385537
IRS990/PYTotalRevenueAmt0376613
IRS990/ReconcilationRevenueExpnssAmt097781
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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt074003
IRS990/SavingsAndTempCashInvstGrp/EOYAmt073837
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IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01360
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01360
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE UNION IS A MEMBERSHIP ORGANIZATION, MADE UP OF APPROXIMATELY 720 INDIVIDUALS. MEMBERS ELECT THE EXECUTIVE BOARD AND APPROVE ALL DECISIONS MADE BY THE EXECUTIVE BOARD THAT AFFECT THE UNION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE UNION'S MEMBERSHIP ELECTS THE EXECUTIVE BOARD MEMBERS TO THREE YEAR TERMS. VACANCIES THAT MAY OCCUR IN THE INTERIM SHALL BE FILLED BY AN APPOINTMENT OF THE EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERSHIP APPROVES ALL THE ACTIVITIES OF THE UNION AT ITS MONTHLY MEMBERSHIP MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S FORM 990 IS REVIEWED BY ITS EXECUTIVE BOARD PRIOR TO FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE 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 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/ExplanationTxt6THE CONSTITUTION (GOVERNING DOCUMENT) AND LIUNA POLICIES (CONFLICT OF INTEREST POLICY) ARE 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, 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 DISCLOSURE ROOM.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0106046
IRS990/TotalAssetsEOYAmt0202023
IRS990/TotalAssetsGrp/BOYAmt0106046
IRS990/TotalAssetsGrp/EOYAmt0202023
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt01
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0327267
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01804
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt01804
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0104242
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0202023
IRS990/TotalOtherCompensationAmt010398
IRS990/TotalProgramServiceRevenueAmt0402359
IRS990/TotalReportableCompFromOrgAmt059840
IRS990/TotalRevenueGrp/ExclusionAmt0147
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0424901
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0425048
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0106046
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0202023
IRS990/TravelGrp/TotalAmt011584
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 390178
IRS990/USAddress/CityNm0CAMBRIDGE
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002139
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0WILLIAM SHERMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SEC. TREAS.
ReturnHeader/BusinessOfficerGrp/PhoneNum07817719156
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LABORERS INTL UNION LOCAL 380
ReturnHeader/Filer/BusinessNameControlTxt0LABO
ReturnHeader/Filer/EIN0043520087
ReturnHeader/Filer/PhoneNum07817719156
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 390178
ReturnHeader/Filer/USAddress/CityNm0CAMBRIDGE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002139
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0050392492
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CAMPANA SARZA & TATEWOSIAN
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/PreparationDt02025-10-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAUL SARZA
ReturnHeader/ReturnTs02025-10-28T07:39:01-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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