Civic Intelligence

Laborers International Union of North America

990 • Fiscal year 2018 • EIN 05-0421025

Jan 01, 2018 to Dec 31, 2018 • Filed on Apr 29, 2019

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

54th percentile

0.01x

Higher debt load relative to assets than 54% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

45th percentile

0.00x

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

2018 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2018

Net Margin

58th percentile

6.9%

Higher net margin than 58% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2018

Asset Growth

74th percentile

11%

Faster asset growth than 74% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

56th percentile

3.2%

Faster revenue growth than 56% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$349,210

Up $35,345 (+11%) from 2017

Net Assets

Up

$346,305

Up $34,688 (+11%) from 2017

Liabilities

Up

$2,905

Up $657 (+29%) from 2017

Revenue

Up

$664,746

Up $20,692 (+3.2%) from 2017

Expenses

Down

$618,887

Down $6,048 (-1.0%) from 2017

Net Income

Up

$45,859

Up $26,740 (+140%) from 2017

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

2018

Assets$349,210
Liabilities$2,905
Net Assets$346,305

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

2018

Revenue$664,746
Expenses$618,887
Net Income$45,859
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Apr 29, 2019
Return Version
2018v3.1
Gross Receipts
$664,746
Mission and Program Overview

Mission

A membership organization for the purpose of collective bargaining.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$106,272$145,975▲ $39,703
Savings and Temporary Cash Investments$139,690$144,146▲ $4,456
Investments in Publicly Traded Securities$67,871$59,089▼ $8,782
Land, Buildings, and Equipment, Net$32--
Total Assets$313,865$349,210▲ $35,345
Liabilities
Other Liabilities$2,248$2,905▲ $657
Total Liabilities$2,248$2,905▲ $657
Net Assets / Fund Balance
Unrestricted Net Assets$311,617$346,305▲ $34,688
Total Net Assets Fund Balance$311,617$346,305▲ $34,688
Total Liabilities and Net Assets / Fund Balance$313,865$349,210▲ $35,345

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$37,481$37,481
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Karen M HazardBusiness ManPT$30,000$7,800$37,800
Thomas E DefazioSecretary-trPT$14,400$3,744$18,144
Carla M CicconeRecording Se-$8,280-$8,280
PAUL D'ABBRACCIOPresident-$6,600-$6,600
Khoren SouvalianExec. Board-$5,280-$5,280
Judith KawaExec. Board-$4,680-$4,680
Claudia PorrazzoVice Preside-$3,900-$3,900
Ronald a AmorosoSgt-at-arms-$1,500-$1,500
Cheryl a RicciAuditor-$1,380-$1,380
Laurie a HerseyAuditor-$1,380-$1,380
Lisa L EaganAuditor-$1,380-$1,380

Board Members and Trustees

NameTitle
Norma M SousaExec. Board
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$657,332
Investment Income
$6,846
Other Revenue
$568
Change in Net Assets
$45,859

Audited Revenue Reconciliation

Revenue per Audited Statements
$664,746
Total Revenue per Audited Statements
$664,746
Total Revenue per Form 990
$664,746
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$489,354
Salaries, Compensation, and Employee Benefits$129,533
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---$90,324
Occupancy---$27,324
Other Salaries and Wages---$26,520
Fees for Services Other---$18,600
Payroll Taxes---$9,582
Other Expenses---$8,149
Fees for Services Legal---$6,853
Fees for Services Accounting---$6,795
Office Expenses---$6,444
All Other Expenses---$3,775
Pension Plan Contributions---$3,107
Conferences and Meetings---$2,300
Advertising---$2,160
Insurance---$1,634
Depreciation Depletion---$33
Total Functional Expenses$0$0$0$618,887

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$618,887
Total Expenses per Audited Statements$618,887
Total Expenses per Form 990$618,887
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$2,905
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 1,330 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
2019-04-29
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
19

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 Appendix363 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/TitleTxt2BUSINESS MAN
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY-TR
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02905
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL WITHHOLDINGS
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IRS990ScheduleD/TotalExpensesPerForm990Amt0618887
IRS990ScheduleD/TotalLiabilityAmt02905
IRS990ScheduleD/TotalRevenuePerForm990Amt0664746
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0664746
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0618887
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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 1,330 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/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0618887
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02248
IRS990/TotalLiabilitiesEOYAmt02905
IRS990/TotalLiabilitiesGrp/BOYAmt02248
IRS990/TotalLiabilitiesGrp/EOYAmt02905
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0346305
IRS990/TotalOtherCompensationAmt011544
IRS990/TotalProgramServiceRevenueAmt0657332
IRS990/TotalReportableCompFromOrgAmt078780
IRS990/TotalRevenueGrp/ExclusionAmt06846
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0657900
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0664746
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0313865
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0349210
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0311617
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0346305
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/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0THOMAS E DEFAZIO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY-TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04013318080
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-04-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0RHODE ISLAND JUDICIAL PROF AND
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0TECH LOCAL UNION 808
ReturnHeader/Filer/BusinessNameControlTxt0RHOD
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ReturnHeader/Filer/USAddress/AddressLine1Txt0410 SOUTH MAIN STREET
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ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId06A5149051B39A5C0594379D5901853F0CC13C163
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0174.79.173.19
ReturnHeader/FilingSecurityInformation/IPDt02019-04-30
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm015:28:29
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/PreparationDt02019-04-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAUL SARZA
ReturnHeader/ReturnTs02019-04-30T15:28:29-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

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
2018Detailed filing. Detailed filing data is available for this year.$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
2016Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$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
Peer Organizations

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