Civic Intelligence

Laborers International Union of North America

990 • Fiscal year 2016 • EIN 05-0421025

Jan 01, 2016 to Dec 31, 2016 • Filed on May 01, 2017

410 South Main StreetProvidence, RI 02903

(401) 331-8080

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.01x

Higher debt load relative to assets than 53% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

45th percentile

0.00x

Higher debt load relative to revenue than 45% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Net Margin

43rd percentile

2.2%

Higher net margin than 43% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

55th percentile

$34,436

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 5.6% of source-year revenue.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Asset Growth

63rd percentile

7.0%

Faster asset growth than 63% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

38th percentile

-0.6%

Faster revenue growth than 38% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$289,095

Up $18,810 (+7.0%) from 2015

Net Assets

Up

$286,641

Up $19,782 (+7.4%) from 2015

Liabilities

Down

$2,454

Down $972 (-28%) from 2015

Revenue

Down

$610,089

Down $3,681 (-0.6%) from 2015

Expenses

Up

$596,414

Up $23,406 (+4.1%) from 2015

Net Income

Down

$13,675

Down $27,087 (-66%) from 2015

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $357,320Liabilities 2010: $4,586Net Assets 2010: $352,7342010Assets 2011: $319,119Liabilities 2011: $7,447Net Assets 2011: $311,6722011Assets 2012: $284,908Liabilities 2012: $1,687Net Assets 2012: $283,2212012Assets 2013: $243,517Liabilities 2013: $4,302Net Assets 2013: $239,2152013Assets 2014: $234,402Liabilities 2014: $3,038Net Assets 2014: $231,3642014Assets 2015: $270,285Liabilities 2015: $3,426Net Assets 2015: $266,8592015Assets 2016: $289,095Liabilities 2016: $2,454Net Assets 2016: $286,6412016Assets 2017: $313,865Liabilities 2017: $2,248Net Assets 2017: $311,6172017Assets 2018: $349,210Liabilities 2018: $2,905Net Assets 2018: $346,3052018Assets 2019: $391,610Liabilities 2019: $1,608Net Assets 2019: $390,0022019Assets 2020: $372,986Liabilities 2020: $3,228Net Assets 2020: $369,7582020Assets 2021: $386,036Liabilities 2021: $1,948Net Assets 2021: $384,0882021Assets 2022: $308,744Liabilities 2022: $461Net Assets 2022: $308,2832022Assets 2023: $308,732Liabilities 2023: $628Net Assets 2023: $308,1042023Assets 2024: $330,539Liabilities 2024: $358Net Assets 2024: $330,1812024

Highlighted filing

2016

Assets$289,095
Liabilities$2,454
Net Assets$286,641

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $544,8332010Expenses 2011: $592,6462011Expenses 2012: $558,2582012Revenue 2013: $586,799Expenses 2013: $636,231Net Income 2013: -$49,4322013Revenue 2014: $602,995Expenses 2014: $615,112Net Income 2014: -$12,1172014Revenue 2015: $613,770Expenses 2015: $573,008Net Income 2015: $40,7622015Revenue 2016: $610,089Expenses 2016: $596,414Net Income 2016: $13,6752016Revenue 2017: $644,054Expenses 2017: $624,935Net Income 2017: $19,1192017Revenue 2018: $664,746Expenses 2018: $618,887Net Income 2018: $45,8592018Revenue 2019: $688,238Expenses 2019: $656,715Net Income 2019: $31,5232019Revenue 2020: $630,551Expenses 2020: $657,076Net Income 2020: -$26,5252020Revenue 2021: $600,176Expenses 2021: $599,127Net Income 2021: $1,0492021Revenue 2022: $594,387Expenses 2022: $653,466Net Income 2022: -$59,0792022Revenue 2023: $599,465Expenses 2023: $607,743Net Income 2023: -$8,2782023Revenue 2024: $617,434Expenses 2024: $605,601Net Income 2024: $11,8332024

Highlighted filing

2016

Revenue$610,089
Expenses$596,414
Net Income$13,675
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 1, 2017
Return Version
2016v3.0
Gross Receipts
$610,089
Mission and Program Overview

Mission

A membership organization for the purpose of collective bargaining.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$135,413$137,491▲ $2,078
Cash and Non-Interest-Bearing Accounts$81,503$91,591▲ $10,088
Investments in Publicly Traded Securities$52,787$59,784▲ $6,997
Land, Buildings, and Equipment, Net$582$229▼ $353
Total Assets$270,285$289,095▲ $18,810
Liabilities
Other Liabilities$3,426$2,454▼ $972
Total Liabilities$3,426$2,454▼ $972
Net Assets / Fund Balance
Unrestricted Net Assets$266,859$286,641▲ $19,782
Total Net Assets Fund Balance$266,859$286,641▲ $19,782
Total Liabilities and Net Assets / Fund Balance$270,285$289,095▲ $18,810

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$229$37,252$37,481
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Karen M HazardBusiness ManPT$27,000$7,436$34,436
Thomas E DefazioSecretary-trPT$14,400$4,056$18,456
Carla M CicconeRecording Se-$6,970-$6,970
PAUL D'ABBRACCIOPresident-$6,000-$6,000
Claudia PorrazzoVice Preside-$3,900-$3,900
Norma M SousaExecutive Bo-$3,000-$3,000
Ronald a AmorosoSgt-at-arms-$3,000-$3,000
David a GarzoneExecutive Bo-$2,400-$2,400
Laurie a HerseyAuditor-$1,980-$1,980
Lisa L EaganAuditor-$1,980-$1,980
Cheryl a RicciAuditor-$1,380-$1,380
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$605,778
Investment Income
$2,969
Other Revenue
$1,342
Change in Net Assets
$13,675
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$473,117
Salaries, Compensation, and Employee Benefits$123,297
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---$83,502
Other Salaries and Wages---$27,180
Occupancy---$19,904
Fees for Services Other---$18,885
Conferences and Meetings---$18,550
Office Expenses---$11,983
Payroll Taxes---$9,495
Fees for Services Accounting---$7,750
Other Expenses---$3,453
Pension Plan Contributions---$3,120
All Other Expenses---$2,747
Insurance---$1,714
Fees for Services Legal---$1,522
Advertising---$1,440
Travel---$1,158
Depreciation Depletion---$352
Total Functional Expenses$0$0$0$596,414
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 Withholdings$2,454
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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, 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 1,350 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 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 the organization is governed. Any member or employee of the organization can contact the liuna (an affiliated organization also govermed 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 pratices code explains the disciplinary procedure that must be followed when necessary and the independant officers who and 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.

Filing and Contact Details

Filer

Filer Name
Rhode Island Judicial Prof and
EIN
05-0421025
Phone
4013318080
Address
410 SOUTH MAIN STREET, PROVIDENCE, RI 02903

Signing Officer

Name
Thomas E Defazio
Title
Secretary-treasurer
Phone
4013318080
Signed
2017-05-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas E Defazio
Formed
1986
Legal Domicile
Ri
Voting Board Members
7
Independent Board Members
0
Employees
20

Preparer

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

Additional Explanations

Form 990, Part XII

The union prepares its form 990 on a modified cash basis, which is an other comprehensive basis of accounting.

Raw XML Appendix346 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/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt5SGT-AT-ARMS
IRS990/Form990PartVIISectionAGrp/TitleTxt6EXECUTIVE BO
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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 1,350 INDIVIDUALS. MEMBERS ELECT THE EXECUTIVE BOARD AND APPROVE ALL DECISIONS MADE BY THE EXECUTIVE BOARD THAT AFFECT THE UNION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 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/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 ORGANIZATION'S FORM 990 IS REVIEWED BY ITS 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 THE ORGANIZATION IS GOVERNED. ANY MEMBER OR EMPLOYEE OF THE ORGANIZATION CAN CONTACT THE LIUNA (AN AFFILIATED ORGANIZATION ALSO GOVERMED 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 PRATICES CODE EXPLAINS THE DISCIPLINARY PROCEDURE THAT MUST BE FOLLOWED WHEN NECESSARY AND THE INDEPENDANT OFFICERS WHO AND 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE UNION PREPARES ITS FORM 990 ON A MODIFIED CASH BASIS, WHICH IS AN OTHER COMPREHENSIVE BASIS OF ACCOUNTING.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, 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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
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/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0596414
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03426
IRS990/TotalLiabilitiesEOYAmt02454
IRS990/TotalLiabilitiesGrp/BOYAmt03426
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0286641
IRS990/TotalOtherCompensationAmt011492
IRS990/TotalProgramServiceRevenueAmt0605778
IRS990/TotalReportableCompFromOrgAmt072010
IRS990/TotalRevenueGrp/ExclusionAmt02969
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0607120
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0610089
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0270285
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0289095
IRS990/TravelGrp/TotalAmt01158
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0266859
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0286641
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0410 SOUTH MAIN STREET
IRS990/USAddress/CityNm0PROVIDENCE
IRS990/USAddress/StateAbbreviationCd0RI
IRS990/USAddress/ZIPCd002903
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0THOMAS E DEFAZIO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY-TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04013318080
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0RHODE ISLAND JUDICIAL PROF AND
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0TECH LOCAL UNION 808
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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/PreparationDt02017-05-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAUL SARZA
ReturnHeader/ReturnTs02017-05-12T15:01:07-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.31$0.00$3.30$6.17$6.06$0.12
2023Detailed filing. Detailed filing data is available for this year.$3.09$0.01$3.08$5.99$6.08$0.08
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.09$0.00$3.08$5.94$6.53$0.59
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.86$0.02$3.84$6.00$5.99$0.01
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.73$0.03$3.70$6.31$6.57$0.27
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.92$0.02$3.90$6.88$6.57$0.32
2018Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$3.49$0.03$3.46$6.65$6.19$0.46
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.14$0.02$3.12$6.44$6.25$0.19
2016Detailed filing. Detailed filing data is available for this year.$2.89$0.02$2.87$6.10$5.96$0.14
2015Summary only. Only limited summary data is available for this year.$2.70$0.03$2.67$6.14$5.73$0.41
2014Detailed filing. Detailed filing data is available for this year.$2.34$0.03$2.31$6.03$6.15$0.12
2013Detailed filing. Detailed filing data is available for this year.$2.44$0.04$2.39$5.87$6.36$0.49
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.85$0.02$2.83$5.58
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.19$0.07$3.12$5.93
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.57$0.05$3.53$5.45