Civic Intelligence

Laborers International Union of North America 1180

990 • Fiscal year 2017 • EIN 23-0490779

Aug 01, 2016 to Jul 31, 2017 • Filed on Sep 21, 2017

524 South 22nd StreetHarrisburg, PA 17104-2403

(717) 541-0461

Siviq Scores

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

Liabilities / Assets

44th percentile

0.01x

Higher debt load relative to assets than 44% of similar nonprofits.

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

Liabilities / Revenue

47th percentile

0.02x

Higher debt load relative to revenue than 47% of similar nonprofits.

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

Net Margin

71st percentile

13%

Higher net margin than 71% of similar nonprofits.

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

Top Officer Pay

61st percentile

$130,287

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 14.8% of source-year revenue.

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

Asset Growth

60th percentile

8.6%

Faster asset growth than 60% of similar nonprofits.

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

Revenue Growth

8th percentile

-14%

Faster revenue growth than 8% of similar nonprofits.

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

Assets

Up

$1,955,771

Up $154,293 (+8.6%) from 2016

Net Assets

Up

$1,940,909

Up $165,749 (+9.3%) from 2016

Liabilities

Down

$14,862

Down $11,456 (-44%) from 2016

Revenue

Down

$878,949

Down $148,424 (-14%) from 2016

Expenses

Up

$764,487

Up $149,174 (+24%) from 2016

Net Income

Down

$114,462

Down $297,598 (-72%) from 2016

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2012: $1,211,894Liabilities 2012: $23,643Net Assets 2012: $1,188,2512012Assets 2013: $1,138,564Liabilities 2013: $24,354Net Assets 2013: $1,114,2102013Assets 2014: $1,244,685Liabilities 2014: $12,904Net Assets 2014: $1,231,7812014Assets 2015: $1,388,369Liabilities 2015: $10,579Net Assets 2015: $1,377,7902015Assets 2016: $1,801,478Liabilities 2016: $26,318Net Assets 2016: $1,775,1602016Assets 2017: $1,955,771Liabilities 2017: $14,862Net Assets 2017: $1,940,9092017Assets 2018: $2,139,471Liabilities 2018: $20,644Net Assets 2018: $2,118,8272018Assets 2019: $2,106,825Liabilities 2019: $15,756Net Assets 2019: $2,091,0692019Assets 2020: $2,008,560Liabilities 2020: $12,857Net Assets 2020: $1,995,7032020Assets 2021: $2,161,943Liabilities 2021: $18,563Net Assets 2021: $2,143,3802021Assets 2022: $1,890,741Liabilities 2022: $40,668Net Assets 2022: $1,850,0732022Assets 2023: $1,772,780Liabilities 2023: $29,633Net Assets 2023: $1,743,1472023Assets 2024: $1,769,468Liabilities 2024: $16,929Net Assets 2024: $1,752,5392024Assets 2025: $1,968,719Liabilities 2025: $25,039Net Assets 2025: $1,943,6802025

Highlighted filing

2017

Assets$1,955,771
Liabilities$14,862
Net Assets$1,940,909

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2012: $712,557Expenses 2012: $787,383Net Income 2012: -$74,8262012Expenses 2013: $736,8962013Revenue 2014: $709,097Expenses 2014: $601,061Net Income 2014: $108,0362014Revenue 2015: $692,074Expenses 2015: $545,643Net Income 2015: $146,4312015Revenue 2016: $1,027,373Expenses 2016: $615,313Net Income 2016: $412,0602016Revenue 2017: $878,949Expenses 2017: $764,487Net Income 2017: $114,4622017Revenue 2018: $1,019,965Expenses 2018: $857,496Net Income 2018: $162,4692018Revenue 2019: $788,449Expenses 2019: $810,626Net Income 2019: -$22,1772019Revenue 2020: $569,596Expenses 2020: $684,107Net Income 2020: -$114,5112020Revenue 2021: $624,605Expenses 2021: $670,684Net Income 2021: -$46,0792021Revenue 2022: $610,205Expenses 2022: $643,336Net Income 2022: -$33,1312022Revenue 2023: $432,011Expenses 2023: $575,272Net Income 2023: -$143,2612023Revenue 2024: $505,958Expenses 2024: $584,655Net Income 2024: -$78,6972024Revenue 2025: $527,888Expenses 2025: $385,975Net Income 2025: $141,9132025

Highlighted filing

2017

Revenue$878,949
Expenses$764,487
Net Income$114,462
Jump To
Filing Snapshot
Filing Period
Aug 1, 2016 to Jul 31, 2017
Signed
Sep 21, 2017
Return Version
2016v3.0
Gross Receipts
$1,427,839
Mission and Program Overview

Mission

Labor union and related function.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$680,482$1,071,917▲ $391,435
Cash and Non-Interest-Bearing Accounts$625,259$393,288▼ $231,971
Land, Buildings, and Equipment, Net$308,935$323,117▲ $14,182
Savings and Temporary Cash Investments$109,527$109,829▲ $302
Accounts Receivable$76,398$56,743▼ $19,655
Inventories for Sale or Use$250$250→ $0
Total Assets$1,801,478$1,955,771▲ $154,293
Other Assets Total$627$627→ $0
Liabilities
Accounts Payable and Accrued Expenses$26,318$14,862▼ $11,456
Total Liabilities$26,318$14,862▼ $11,456
Net Assets / Fund Balance
Unrestricted Net Assets$1,775,160$1,940,909▲ $165,749
Total Net Assets Fund Balance$1,775,160$1,940,909▲ $165,749
Total Liabilities and Net Assets / Fund Balance$1,801,478$1,955,771▲ $154,293

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$253,363$96,552$349,915
Other Land Buildings$2,053$110,411$112,464
Equipment$52,701$20,164$72,865
Land$15,000-$15,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joseph a GuslerBusiness ManFT$83,707$46,580$130,287
Keith W TonerSecretary/trFT$55,835$40,264$96,099
William PaytonRecording Se-$1,200-$1,200
David H FetterolfExecutive Bo-$1,200-$1,200
Heather BennettExecutive Bo-$1,200-$1,200
Marvin VanhartSergeant-at--$1,200-$1,200
Scott HenryPresident-$1,200-$1,200
Keith T LavineFormer Presi-$900-$900
Randolph SaulisburyVice Preside-$300-$300
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$828,332
Investment Income
$48,935
Other Revenue
$1,682
Change in Net Assets
$114,462

Audited Revenue Reconciliation

Revenue per Audited Statements
$878,949
Revenue Not Reported on Form 990
$51,287
Total Revenue per Audited Statements
$930,236
Total Revenue per Form 990
$878,949
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$388,244
Other Expenses$376,243
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$161,462
Current Officers, Directors, Trustees, and Key Employees---$148,586
Pension Plan Contributions---$95,639
Other Salaries and Wages---$67,356
Other Employee Benefits---$52,778
Payroll Taxes---$23,885
Depreciation Depletion---$23,859
All Other Expenses---$17,785
Conferences and Meetings---$12,390
Fees for Services Accounting---$12,230
Other Expenses---$9,550
Office Expenses---$8,894
Insurance---$8,199
Information Technology---$5,908
Fees for Services Legal---$54
Total Functional Expenses$0$0$0$764,487

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$764,487
Total Expenses per Audited Statements$764,487
Total Expenses per Form 990$764,487
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
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, Page 6, Part VI, Line 6

The local union has members.

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

The local union's members elect other members to be a part of the governing body.

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

All decisions of the governing body are subject to approval by the members.

Form 990, Page 6, Part VI, Line 8B

The local union's committees do not have authority to act on behalf of the governing body.

Form 990, Page 6, Part VI, Line 11B

The executive board members review and approve the form 990 before the form is filed. Additionally, general membership may review and approve the form 990 if they request to do so.

Form 990, Page 6, Part VI, Line 12C

Employees refer to their attorney when issues/situations arise or clarification is needed.

Form 990, Page 6, Part VI, Line 15A

Salaries are established every three years prior to nominations for paid officer positions. The business manager's salary has been established over the years based on comparative salaries in the area and receives an increase as determined by the executive board.

Form 990, Page 6, Part VI, Line 15B

Field representatives' salaries are set by the highest hourly rate in the collective bargaining agreement. All other staff salaries are approved by the executive board members.

Form 990, Page 6, Part VI, Line 19

The local union has all financial statements and form 990 returns available for inspection at its office. It is required to file a detailed form lm-2 with the u.s. Department of labor (dol) and it is available for inspection as a public document on the dol's website.

Filing and Contact Details

Filer

Filer Name
Laborers International Union of
EIN
23-0490779
Phone
7175410461
Address
524 SOUTH 22ND STREET, HARRISBURG, PA 17104-2403

Signing Officer

Name
Joseph a Gusler
Title
Business Manager
Phone
7175410461
Signed
2017-09-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph a Gusler
Formed
1937
Legal Domicile
Pa
Voting Board Members
7
Independent Board Members
7
Employees
12

Preparer

Firm
Brown Schultz Sheridan & Fritz
Address
210 GRANDVIEW AVE, CAMP HILL, PA 17011-1706
Preparer
James a Koontz
Phone
7177617171
Raw XML Appendix358 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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IRS990ScheduleD/BuildingsGrp/DepreciationAmt096552
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0349915
IRS990ScheduleD/EquipmentGrp/BookValueAmt052701
IRS990ScheduleD/EquipmentGrp/DepreciationAmt020164
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt072865
IRS990ScheduleD/ExpensesSubtotalAmt0764487
IRS990ScheduleD/LandGrp/BookValueAmt015000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt015000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt051287
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02053
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0110411
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0112464
IRS990ScheduleD/RevenueNotReportedAmt051287
IRS990ScheduleD/RevenueSubtotalAmt0878949
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0323117
IRS990ScheduleD/TotalExpensesPerForm990Amt0764487
IRS990ScheduleD/TotalRevenuePerForm990Amt0878949
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0930236
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0764487
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE LOCAL UNION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE LOCAL UNION'S MEMBERS ELECT OTHER MEMBERS TO BE A PART OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE LOCAL UNION'S COMMITTEES DO NOT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EXECUTIVE BOARD MEMBERS REVIEW AND APPROVE THE FORM 990 BEFORE THE FORM IS FILED. ADDITIONALLY, GENERAL MEMBERSHIP MAY REVIEW AND APPROVE THE FORM 990 IF THEY REQUEST TO DO SO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EMPLOYEES REFER TO THEIR ATTORNEY WHEN ISSUES/SITUATIONS ARISE OR CLARIFICATION IS NEEDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SALARIES ARE ESTABLISHED EVERY THREE YEARS PRIOR TO NOMINATIONS FOR PAID OFFICER POSITIONS. THE BUSINESS MANAGER'S SALARY HAS BEEN ESTABLISHED OVER THE YEARS BASED ON COMPARATIVE SALARIES IN THE AREA AND RECEIVES AN INCREASE AS DETERMINED BY THE EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7FIELD REPRESENTATIVES' SALARIES ARE SET BY THE HIGHEST HOURLY RATE IN THE COLLECTIVE BARGAINING AGREEMENT. ALL OTHER STAFF SALARIES ARE APPROVED BY THE EXECUTIVE BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE LOCAL UNION HAS ALL FINANCIAL STATEMENTS AND FORM 990 RETURNS AVAILABLE FOR INSPECTION AT ITS OFFICE. IT IS REQUIRED TO FILE A DETAILED FORM LM-2 WITH THE U.S. DEPARTMENT OF LABOR (DOL) AND IT IS AVAILABLE FOR INSPECTION AS A PUBLIC DOCUMENT ON THE DOL'S WEBSITE.
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 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01801478
IRS990/TotalAssetsEOYAmt01955771
IRS990/TotalAssetsGrp/BOYAmt01801478
IRS990/TotalAssetsGrp/EOYAmt01955771
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0764487
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt026318
IRS990/TotalLiabilitiesEOYAmt014862
IRS990/TotalLiabilitiesGrp/BOYAmt026318
IRS990/TotalLiabilitiesGrp/EOYAmt014862
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01775160
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01940909
IRS990/TotalOtherCompensationAmt086844
IRS990/TotalProgramServiceRevenueAmt0828332
IRS990/TotalReportableCompFromOrgAmt0146742
IRS990/TotalRevenueGrp/ExclusionAmt048935
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0830014
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0878949
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01801478
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01955771
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01775160
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01940909
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0524 SOUTH 22ND STREET
IRS990/USAddress/CityNm0HARRISBURG
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd0171042403
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSEPH A GUSLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum07175410461
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-09-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LABORERS INTERNATIONAL UNION OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0NORTH AMERICA 1180
ReturnHeader/Filer/BusinessNameControlTxt0LABO
ReturnHeader/Filer/EIN0230490779
ReturnHeader/Filer/PhoneNum07175410461
ReturnHeader/Filer/USAddress/AddressLine1Txt0524 SOUTH 22ND STREET
ReturnHeader/Filer/USAddress/CityNm0HARRISBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd0171042403
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId06DD098083BC06197A1FBD0F58FAB46B080F4CC8B
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0C56EB3C13617126C084154E9F15B4269F3957ADB
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0251644159
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BROWN SCHULTZ SHERIDAN & FRITZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0210 GRANDVIEW AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CAMP HILL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0170111706
ReturnHeader/PreparerPersonGrp/PhoneNum07177617171
ReturnHeader/PreparerPersonGrp/PreparationDt02017-09-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES A KOONTZ
ReturnHeader/ReturnTs02017-10-02T09:28:43-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-08-01
ReturnHeader/TaxPeriodEndDt02017-07-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.97$0.03$1.94$0.53$0.39$0.14
2024Detailed filing. Detailed filing data is available for this year.$1.77$0.02$1.75$0.51$0.58$0.08
2023Detailed filing. Detailed filing data is available for this year.$1.77$0.03$1.74$0.43$0.58$0.14
2022Detailed filing. Detailed filing data is available for this year.$1.89$0.04$1.85$0.61$0.64$0.03
2021Detailed filing. Detailed filing data is available for this year.$2.16$0.02$2.14$0.62$0.67$0.05
2020Detailed filing. Detailed filing data is available for this year.$2.01$0.01$2.00$0.57$0.68$0.11
2019Detailed filing. Detailed filing data is available for this year.$2.11$0.02$2.09$0.79$0.81$0.02
2018Detailed filing. Detailed filing data is available for this year.$2.14$0.02$2.12$1.02$0.86$0.16
2017Detailed filing. Detailed filing data is available for this year.$1.96$0.01$1.94$0.88$0.76$0.11
2016Detailed filing. Detailed filing data is available for this year.$1.80$0.03$1.78$1.03$0.62$0.41
2015Detailed filing. Detailed filing data is available for this year.$1.39$0.01$1.38$0.69$0.55$0.15
2014Detailed filing. Detailed filing data is available for this year.$1.24$0.01$1.23$0.71$0.60$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.14$0.02$1.11$0.74
2012Summary only. Only limited summary data is available for this year.$1.21$0.02$1.19$0.71$0.79$0.07
Peer Organizations

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