Civic Intelligence

Bricklayers & Allied Craftworkers Union Local 3 New York

990 • Fiscal year 2017 • EIN 16-1612238

Jan 01, 2017 to Dec 31, 2017 • Filed on Jul 20, 2018

33 Saginaw DriveRochester, NY 14623

(585) 641-0750

Siviq Scores

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

Liabilities / Assets

39th percentile

0.03x

Higher debt load relative to assets than 39% of similar nonprofits.

2017 filings • NTEE J • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

40th percentile

0.04x

Higher debt load relative to revenue than 40% of similar nonprofits.

2017 filings • NTEE J • $1M-$5M nonprofits • Source year 2017

Net Margin

76th percentile

18%

Higher net margin than 76% of similar nonprofits.

2017 filings • NTEE J • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

64th percentile

$166,570

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 4.9% of source-year revenue.

2017 filings • NTEE J • $1M-$5M nonprofits • Source year 2017

Asset Growth

78th percentile

18%

Faster asset growth than 78% of similar nonprofits.

2017 filings • NTEE J • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

74th percentile

15%

Faster revenue growth than 74% of similar nonprofits.

2017 filings • NTEE J • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$4,710,964

Up $732,652 (+18%) from 2016

Net Assets

Up

$4,560,062

Up $721,341 (+19%) from 2016

Liabilities

Up

$150,902

Up $11,311 (+8.1%) from 2016

Revenue

Up

$3,419,331

Up $436,935 (+15%) from 2016

Expenses

Up

$2,788,427

Up $140,737 (+5.3%) from 2016

Net Income

Up

$630,904

Up $296,198 (+88%) from 2016

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $2,449,534Liabilities 2011: $173,458Net Assets 2011: $2,276,0762011Assets 2012: $2,435,590Liabilities 2012: $322,752Net Assets 2012: $2,112,8382012Assets 2013: $2,630,933Liabilities 2013: $193,788Net Assets 2013: $2,437,1452013Assets 2014: $3,299,547Liabilities 2014: $268,825Net Assets 2014: $3,030,7222014Assets 2015: $3,627,830Liabilities 2015: $155,514Net Assets 2015: $3,472,3162015Assets 2016: $3,978,312Liabilities 2016: $139,591Net Assets 2016: $3,838,7212016Assets 2017: $4,710,964Liabilities 2017: $150,902Net Assets 2017: $4,560,0622017Assets 2018: $4,759,326Liabilities 2018: $225,668Net Assets 2018: $4,533,6582018Assets 2019: $5,458,819Liabilities 2019: $273,400Net Assets 2019: $5,185,4192019Assets 2020: $6,120,054Liabilities 2020: $293,202Net Assets 2020: $5,826,8522020Assets 2021: $6,563,685Liabilities 2021: $621,270Net Assets 2021: $5,942,4152021Assets 2022: $5,668,413Liabilities 2022: $255,002Net Assets 2022: $5,413,4112022Assets 2023: $6,506,230Liabilities 2023: $227,515Net Assets 2023: $6,278,7152023Assets 2024: $7,464,294Liabilities 2024: $197,804Net Assets 2024: $7,266,4902024

Highlighted filing

2017

Assets$4,710,964
Liabilities$150,902
Net Assets$4,560,062

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2011: $3,084,027Expenses 2011: $3,226,592Net Income 2011: -$142,5652011Expenses 2012: $3,350,8242012Revenue 2013: $3,527,093Expenses 2013: $3,231,866Net Income 2013: $295,2272013Revenue 2014: $3,165,832Expenses 2014: $2,535,876Net Income 2014: $629,9562014Revenue 2015: $2,879,702Expenses 2015: $2,403,846Net Income 2015: $475,8562015Revenue 2016: $2,982,396Expenses 2016: $2,647,690Net Income 2016: $334,7062016Revenue 2017: $3,419,331Expenses 2017: $2,788,427Net Income 2017: $630,9042017Revenue 2018: $3,233,115Expenses 2018: $3,182,358Net Income 2018: $50,7572018Revenue 2019: $3,455,298Expenses 2019: $2,965,017Net Income 2019: $490,2812019Revenue 2020: $3,276,222Expenses 2020: $2,835,289Net Income 2020: $440,9332020Revenue 2021: $3,352,945Expenses 2021: $3,277,365Net Income 2021: $75,5802021Revenue 2022: $3,731,157Expenses 2022: $3,937,608Net Income 2022: -$206,4512022Revenue 2023: $3,720,881Expenses 2023: $3,217,485Net Income 2023: $503,3962023Revenue 2024: $3,774,705Expenses 2024: $3,065,625Net Income 2024: $709,0802024

Highlighted filing

2017

Revenue$3,419,331
Expenses$2,788,427
Net Income$630,904
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jul 20, 2018
Return Version
2017v2.3
Gross Receipts
$4,150,761
Mission and Program Overview

Mission

The union provides members with collective bargaining ability, assistance in finding employment, assistance to union contractors in securing jobs, organizing through member activities, and education programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,247,352$2,310,490▲ $63,138
Investments in Publicly Traded Securities$1,238,777$1,369,793▲ $131,016
Accounts Receivable$307,175$297,094▼ $10,081
Land, Buildings, and Equipment, Net$175,700$132,599▼ $43,101
Investments Other Securities$9,308$602▼ $8,706
Total Assets$3,978,312$4,710,964▲ $732,652
Other Assets Total$0$600,386▲ $600,386
Liabilities
Mortgage Notes Payable Secured by Investment Property$64,270$70,393▲ $6,123
Accounts Payable and Accrued Expenses$51,019$56,356▲ $5,337
Other Liabilities$24,302$24,153▼ $149
Total Liabilities$139,591$150,902▲ $11,311
Net Assets / Fund Balance
Unrestricted Net Assets$3,838,721$4,560,062▲ $721,341
Total Net Assets Fund Balance$3,838,721$4,560,062▲ $721,341
Total Liabilities and Net Assets / Fund Balance$3,978,312$4,710,964▲ $732,652

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$129,409$357,718$487,127
Leasehold Improvements$1,421$245,276$246,697
Other Land Buildings$1,769$14,446$16,215
Other Assets Org$600,386--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Anthony DipernaPresidentFT$94,694$71,876$166,570
Richard WilliamsonSecretary/treasurerFT$81,695$67,560$149,255
Frank PietrowskiVice PresidentFT$77,750$66,050$143,800
Scott StringerVice PresidentFT$77,050$66,411$143,461
Timothy PalermoVice Presidient Until 3/2/2018FT$76,700$65,414$142,114
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,125,847
Investment Income
$45,384
Other Revenue
$248,100
Change in Net Assets
$630,904

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,419,331
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$90,437
Total Revenue per Audited Statements
$3,509,768
Total Revenue per Form 990
$3,419,331
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,623,843
Salaries, Compensation, and Employee Benefits$1,164,584
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---$745,200
Other Salaries and Wages---$188,219
Occupancy---$157,201
Travel---$129,744
Pension Plan Contributions---$105,741
Other Employee Benefits---$76,924
Office Expenses---$72,309
Depreciation Depletion---$64,843
All Other Expenses---$63,417
Payroll Taxes---$48,500
Information Technology---$44,935
Other Expenses---$40,083
Fees for Services Accounting---$20,253
Insurance---$18,464
Fees for Services Legal---$12,753
Fees for Service Investment Mgmnt Fees---$6,423
Fees for Services Other---$5,648
Advertising---$5,246
Interest---$3,963
Total Functional Expenses$0$0$0$2,788,427

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,788,427
Total Expenses per Audited Statements$2,788,427
Total Expenses per Form 990$2,788,427
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliates$24,153
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
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, Section A, Line 6

Members elect officers of the union. Members approve significant decisions of the governing body.

Form 990, Part VI, Section A, Line 7A

Members elect officers of the union.

Form 990, Part VI, Section A, Line 7B

Members approve significant decisions of the governing body.

Form 990, Part VI, Section B, Line 11B

Completed form 990 is reviewed by the officers of the organization prior to mailing. Any required changes are made, the form 990 is reviewed for any changes made, and then filed with the internal revenue service.

Form 990, Part VI, Section B, Line 12C

Periodic reviews are conducted to ensure the union operates solely in the interest of participants and does not engage in activities that could jeopardize its tax exempt status.

Form 990, Part VI, Section B, Line 15

Periodic reviews are conducted to determine whether compensation and benefits to staff are reasonable, based on competent survey information.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents and financial statements available to the public upon request.

Form 990, Part VII Contact Addresses for Officers, Directors, Etc

Scott stringer - 803 route 369, port crane, ny 13833.

Filing and Contact Details

Filer

Filer Name
Bricklayers & Allied Craftworkers Union
EIN
16-1612238
Phone
5856410750
Address
33 SAGINAW DRIVE, ROCHESTER, NY 14623

Signing Officer

Name
Anthony Diperna
Title
President
Phone
5856410750
Signed
2018-07-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anthony Diperna
Formed
1965
Legal Domicile
Ny
Voting Board Members
4
Independent Board Members
4
Employees
9
Volunteers
0

Preparer

Firm
Bonadio & Co Llp
Address
171 SULLYS TRAIL SUITE 201, PITTSFORD, NY 14534
Preparer
Dawn Minemier
Phone
5853811000
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

There is no change from the prior year in the audit oversight.

Raw XML Appendix362 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
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IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDIENT UNTIL 3/2/2018
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IRS990ScheduleD/NetUnrealizedGainsInvstAmt090437
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ELECT OFFICERS OF THE UNION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPLETED FORM 990 IS REVIEWED BY THE OFFICERS OF THE ORGANIZATION PRIOR TO MAILING. ANY REQUIRED CHANGES ARE MADE, THE FORM 990 IS REVIEWED FOR ANY CHANGES MADE, AND THEN FILED WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PERIODIC REVIEWS ARE CONDUCTED TO ENSURE THE UNION OPERATES SOLELY IN THE INTEREST OF PARTICIPANTS AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX EXEMPT STATUS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PERIODIC REVIEWS ARE CONDUCTED TO DETERMINE WHETHER COMPENSATION AND BENEFITS TO STAFF ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7SCOTT STRINGER - 803 ROUTE 369, PORT CRANE, NY 13833.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THERE IS NO CHANGE FROM THE PRIOR YEAR IN THE AUDIT OVERSIGHT.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XII, LINE 2C:
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IRS990/SignificantChangeInd00
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IRS990/TaxExemptBondsInd00
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ReturnHeader/ReturnTs02018-07-24T14:12:15-05:00
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ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.46$0.20$7.27$3.77$3.07$0.71
2023Detailed filing. Detailed filing data is available for this year.$6.51$0.23$6.28$3.72$3.22$0.50
2022Detailed filing. Detailed filing data is available for this year.$5.67$0.26$5.41$3.73$3.94$0.21
2021Detailed filing. Detailed filing data is available for this year.$6.56$0.62$5.94$3.35$3.28$0.08
2020Detailed filing. Detailed filing data is available for this year.$6.12$0.29$5.83$3.28$2.84$0.44
2019Detailed filing. Detailed filing data is available for this year.$5.46$0.27$5.19$3.46$2.97$0.49
2018Detailed filing. Detailed filing data is available for this year.$4.76$0.23$4.53$3.23$3.18$0.05
2017Detailed filing. Detailed filing data is available for this year.$4.71$0.15$4.56$3.42$2.79$0.63
2016Detailed filing. Detailed filing data is available for this year.$3.98$0.14$3.84$2.98$2.65$0.33
2015Detailed filing. Detailed filing data is available for this year.$3.63$0.16$3.47$2.88$2.40$0.48
2014Detailed filing. Detailed filing data is available for this year.$3.30$0.27$3.03$3.17$2.54$0.63
2013Detailed filing. Detailed filing data is available for this year.$2.63$0.19$2.44$3.53$3.23$0.30
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.44$0.32$2.11$3.35
2011Summary only. Only limited summary data is available for this year.$2.45$0.17$2.28$3.08$3.23$0.14