Civic Intelligence

Westchester & Putnam Building Laborers Center Inc

990 • Fiscal year 2017 • EIN 13-3251517

Jan 01, 2017 to Dec 31, 2017 • Filed on May 03, 2018

41 Knollwood RdElmsford, NY 10523

(914) 592-3331

Siviq Scores

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

Liabilities / Assets

93rd percentile

1.09x

Higher debt load relative to assets than 93% of similar nonprofits.

2017 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

70th percentile

4.06x

Higher debt load relative to revenue than 70% of similar nonprofits.

2017 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2017

Net Margin

37th percentile

3.2%

Higher net margin than 37% of similar nonprofits.

2017 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

89th percentile

$337,518

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 101.4% of source-year revenue.

2017 filings • 501(c)2 • $1M-$5M nonprofits • Source year 2017

Asset Growth

27th percentile

-3.1%

Faster asset growth than 27% of similar nonprofits.

2017 filings • 501(c)2 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

29th percentile

-3.1%

Faster revenue growth than 29% of similar nonprofits.

2017 filings • 501(c)2 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$1,246,255

Down $40,472 (-3.1%) from 2016

Net Assets

Up

-$106,199

Up $10,703 (+9.2%) from 2016

Liabilities

Down

$1,352,454

Down $51,175 (-3.6%) from 2016

Revenue

Down

$332,786

Down $10,741 (-3.1%) from 2016

Expenses

Up

$322,083

Up $12,289 (+4.0%) from 2016

Net Income

Down

$10,703

Down $23,030 (-68%) from 2016

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2010: $1,524,058Liabilities 2010: $1,707,322Net Assets 2010: -$183,2642010Assets 2011: $1,476,496Liabilities 2011: $1,664,961Net Assets 2011: -$188,4652011Assets 2012: $1,429,744Liabilities 2012: $1,620,148Net Assets 2012: -$190,4042012Assets 2013: $1,389,586Liabilities 2013: $1,572,506Net Assets 2013: -$182,9202013Assets 2014: $1,349,794Liabilities 2014: $1,520,326Net Assets 2014: -$170,5322014Assets 2015: $1,313,078Liabilities 2015: $1,463,713Net Assets 2015: -$150,6352015Assets 2016: $1,286,727Liabilities 2016: $1,403,629Net Assets 2016: -$116,9022016Assets 2017: $1,246,255Liabilities 2017: $1,352,454Net Assets 2017: -$106,1992017Assets 2018: $1,192,654Liabilities 2018: $1,270,700Net Assets 2018: -$78,0462018Assets 2019: $1,151,267Liabilities 2019: $1,194,737Net Assets 2019: -$43,4702019Assets 2020: $1,069,421Liabilities 2020: $1,113,306Net Assets 2020: -$43,8852020Assets 2021: $1,059,823Liabilities 2021: $1,024,998Net Assets 2021: $34,8252021Assets 2022: $1,053,025Liabilities 2022: $932,295Net Assets 2022: $120,7302022Assets 2023: $1,042,959Liabilities 2023: $829,509Net Assets 2023: $213,4502023Assets 2024: $1,005,680Liabilities 2024: $725,393Net Assets 2024: $280,2872024

Highlighted filing

2017

Assets$1,246,255
Liabilities$1,352,454
Net Assets-$106,199

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $324,3632010Expenses 2011: $332,7672011Revenue 2012: $314,177Expenses 2012: $316,116Net Income 2012: -$1,9392012Revenue 2013: $312,350Expenses 2013: $304,866Net Income 2013: $7,4842013Revenue 2014: $321,512Expenses 2014: $309,124Net Income 2014: $12,3882014Revenue 2015: $334,427Expenses 2015: $314,530Net Income 2015: $19,8972015Revenue 2016: $343,527Expenses 2016: $309,794Net Income 2016: $33,7332016Revenue 2017: $332,786Expenses 2017: $322,083Net Income 2017: $10,7032017Revenue 2018: $343,590Expenses 2018: $315,437Net Income 2018: $28,1532018Revenue 2019: $326,329Expenses 2019: $291,753Net Income 2019: $34,5762019Revenue 2020: $315,645Expenses 2020: $316,060Net Income 2020: -$4152020Revenue 2021: $483,255Expenses 2021: $404,545Net Income 2021: $78,7102021Revenue 2022: $380,451Expenses 2022: $294,546Net Income 2022: $85,9052022Revenue 2023: $378,725Expenses 2023: $286,005Net Income 2023: $92,7202023Revenue 2024: $436,106Expenses 2024: $369,269Net Income 2024: $66,8372024

Highlighted filing

2017

Revenue$332,786
Expenses$322,083
Net Income$10,703
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 3, 2018
Return Version
2017v2.2
Gross Receipts
$332,786
Mission and Program Overview

Mission

Rental property used for tax exempt organizations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,213,922$1,169,093▼ $44,829
Cash and Non-Interest-Bearing Accounts$34,530$71,364▲ $36,834
Accounts Receivable$38,275$5,798▼ $32,477
Savings and Temporary Cash Investments-$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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Rtn Earn Endowment Incm Other Fnds$-116,902$-106,199▲ $10,703
Total Assets$1,286,727$1,246,255▼ $40,472
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,401,443$1,336,538▼ $64,905
Accounts Payable and Accrued Expenses$2,186$15,916▲ $13,730
Total Liabilities$1,403,629$1,352,454▼ $51,175
Net Assets / Fund Balance
Total Net Assets Fund Balance$-116,902$-106,199▲ $10,703
Total Liabilities and Net Assets / Fund Balance$1,286,727$1,246,255▼ $40,472

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$717,819$962,920$1,680,739
Land$388,389-$388,389
Leasehold Improvements$62,885$33,584$96,469
Equipment-$26,461$26,461
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dario BoccarossaPresident
Mark FanteTrustee
Ross PepeSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$173,002
Investment Income
$0
Other Revenue
$159,784
Change in Net Assets
$10,703
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$322,083
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$219,161
Depreciation Depletion---$44,829
Other Expenses---$13,562
Fees for Services Accounting---$1,000
Total Functional Expenses$0$0$0$322,083
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
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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 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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 was sent to the trustees for review. Upon approval, a waiver is signed authorizing the electronic submission of the form.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Board of trustees meet annually to monitor and enforce conflict of interest policy.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Upon request, governing documents and policies are made available to the public.

Filing and Contact Details

Filer

Filer Name
Westchester & Putnam Building
EIN
13-3251517
Phone
9145923331
Address
41 KNOLLWOOD RD, ELMSFORD, NY 10523

Signing Officer

Name
Dario Boccarossa
Title
President
Signed
2018-05-03
Discuss with paid preparer
Yes

Organization Details

Formed
1984
Legal Domicile
Ny
Voting Board Members
3
Independent Board Members
2
Employees
0

Preparer

Firm
Wagner & Zwerman LLP
Address
201 Old Country Road Ste 202, Melville, NY 11747-2731
Preparer
Andrew M Zwerman CPA
Phone
6317771000
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 WAS SENT TO THE TRUSTEES FOR REVIEW. UPON APPROVAL, A WAIVER IS SIGNED AUTHORIZING THE ELECTRONIC SUBMISSION OF THE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD OF TRUSTEES MEET ANNUALLY TO MONITOR AND ENFORCE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST, GOVERNING DOCUMENTS AND POLICIES ARE MADE AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0LABORERS LOCAL 235 ANNUITY FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1LABORERS LOCAL 235 PENSION FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2LABORERS LOCAL 235 EDUCATION & TRAINING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3LABORERS LOCAL UNION 235
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4LABORERS LOCAL 235 WELFARE FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0133498896
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1136186984
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2066249802
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3133728097
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN4131777458
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0401(A)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1401(A)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(c)5
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt3501(c)5
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt4501(c)9
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd3NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd4NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TO PROVIDE ANNUITY BENEFITS FOR PARTICIPANTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1TO PROVIDE PENSION BENEFITS FOR PARTICIPANTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2TO PROVIDE EDUCATION AND TRAINING FOR PARTICIPANTS.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3ORGANIZING AND NEGOTIATING ON BEHALF OF MEMBERS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt4TO PROVIDE HEALTH BENEFITS TO PARTICIPANTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt041 KNOLLWOOD ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt141 KNOLLWOOD ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt241 KNOLLWOOD ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt341 KNOLLWOOD ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt441 KNOLLWOOD ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0ELMSFORD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1ELMSFORD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2ELMSFORD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm3ELMSFORD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm4ELMSFORD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd3NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd4NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd010523
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd110523
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd210523
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd310523
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd410523
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0true
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0true
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01286727
IRS990/TotalAssetsEOYAmt01246255
IRS990/TotalAssetsGrp/BOYAmt01286727
IRS990/TotalAssetsGrp/EOYAmt01246255
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0322083
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01403629
IRS990/TotalLiabilitiesEOYAmt01352454
IRS990/TotalLiabilitiesGrp/BOYAmt01403629
IRS990/TotalLiabilitiesGrp/EOYAmt01352454
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-116902
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-106199
IRS990/TotalOtherCompensationAmt0109161
IRS990/TotalProgramServiceRevenueAmt0173002
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0332786
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0332786
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01286727
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01246255
IRS990/TotReportableCompRltdOrgAmt0228357
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DARIO BOCCAROSSA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WESTCHESTER & PUTNAM BUILDING
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LABORERS CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0133251517
ReturnHeader/Filer/PhoneNum09145923331
ReturnHeader/Filer/USAddress/AddressLine1Txt041 KNOLLWOOD RD
ReturnHeader/Filer/USAddress/CityNm0ELMSFORD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd010523
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0112836481
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Wagner & Zwerman LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0201 Old Country Road Ste 202
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Melville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0117472731
ReturnHeader/PreparerPersonGrp/PhoneNum06317771000
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANDREW M ZWERMAN CPA
ReturnHeader/ReturnTs02018-05-03T06:24:45-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.01$0.73$0.28$0.44$0.37$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.04$0.83$0.21$0.38$0.29$0.09
2022Detailed filing. Detailed filing data is available for this year.$1.05$0.93$0.12$0.38$0.29$0.09
2021Detailed filing. Detailed filing data is available for this year.$1.06$1.02$0.03$0.48$0.40$0.08
2020Detailed filing. Detailed filing data is available for this year.$1.07$1.11$0.04$0.32$0.32$0.00
2019Detailed filing. Detailed filing data is available for this year.$1.15$1.19$0.04$0.33$0.29$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.19$1.27$0.08$0.34$0.32$0.03
2017Detailed filing. Detailed filing data is available for this year.$1.25$1.35$0.11$0.33$0.32$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.29$1.40$0.12$0.34$0.31$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.31$1.46$0.15$0.33$0.31$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.35$1.52$0.17$0.32$0.31$0.01
2013Detailed filing. Detailed filing data is available for this year.$1.39$1.57$0.18$0.31$0.30$0.01
2012Summary only. Only limited summary data is available for this year.$1.43$1.62$0.19$0.31$0.32$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.48$1.66$0.19$0.33
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$1.71$0.18$0.32