Civic Intelligence

Laborers International Union Of

990 • Fiscal year 2022 • EIN 23-7300560

Jan 01, 2022 to Dec 31, 2022 • Filed on Mar 27, 2023

410 South Main StreetProvidence, RI 02903

(401) 331-6970

Siviq Scores

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

Liabilities / Assets

64th percentile

0.00x

Higher debt load relative to assets than 64% of similar nonprofits.

2022 filings • 501(c)5 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

56th percentile

0.00x

Higher debt load relative to revenue than 56% of similar nonprofits.

2022 filings • 501(c)5 • <$500k nonprofits • Source year 2022

Net Margin

41st percentile

-0.5%

Higher net margin than 41% of similar nonprofits.

2022 filings • 501(c)5 • <$500k nonprofits • Source year 2022

Top Officer Pay

99th percentile

$160,490

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 37.3% of source-year revenue.

2022 filings • 501(c)5 • <$500k nonprofits • Source year 2022

Asset Growth

36th percentile

-3.7%

Faster asset growth than 36% of similar nonprofits.

2022 filings • 501(c)5 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

63rd percentile

5.8%

Faster revenue growth than 63% of similar nonprofits.

2022 filings • 501(c)5 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$53,115

Down $2,049 (-3.7%) from 2021

Net Assets

Down

$52,875

Down $2,127 (-3.9%) from 2021

Liabilities

Up

$240

Up $78 (+48%) from 2021

Revenue

Up

$430,709

Up $23,544 (+5.8%) from 2021

Expenses

Up

$432,836

Up $33,390 (+8.4%) from 2021

Net Income

Down

-$2,127

Down $9,846 (-128%) from 2021

Historical Trend

Balance Sheet Trend

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

$60K$40K$20K$0Assets 2016: $48,418Liabilities 2016: $261Net Assets 2016: $48,1572016Assets 2017: $45,834Liabilities 2017: $249Net Assets 2017: $45,5852017Assets 2018: $42,854Liabilities 2018: $189Net Assets 2018: $42,6652018Assets 2019: $39,497Liabilities 2019: $224Net Assets 2019: $39,2732019Assets 2020: $47,539Liabilities 2020: $256Net Assets 2020: $47,2832020Assets 2021: $55,164Liabilities 2021: $162Net Assets 2021: $55,0022021Assets 2022: $53,115Liabilities 2022: $240Net Assets 2022: $52,8752022Assets 2023: $29,896Liabilities 2023: $0Net Assets 2023: $29,8962023Assets 2024: $50,942Liabilities 2024: $0Net Assets 2024: $50,9422024

Highlighted filing

2022

Assets$53,115
Liabilities$240
Net Assets$52,875

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2016: $412,990Expenses 2016: $410,028Net Income 2016: $2,9622016Revenue 2017: $425,194Expenses 2017: $427,766Net Income 2017: -$2,5722017Revenue 2018: $419,615Expenses 2018: $422,535Net Income 2018: -$2,9202018Revenue 2019: $427,857Expenses 2019: $431,249Net Income 2019: -$3,3922019Revenue 2020: $429,735Expenses 2020: $421,725Net Income 2020: $8,0102020Revenue 2021: $407,165Expenses 2021: $399,446Net Income 2021: $7,7192021Revenue 2022: $430,709Expenses 2022: $432,836Net Income 2022: -$2,1272022Revenue 2023: $419,414Expenses 2023: $442,393Net Income 2023: -$22,9792023Revenue 2024: $422,649Expenses 2024: $401,603Net Income 2024: $21,0462024

Highlighted filing

2022

Revenue$430,709
Expenses$432,836
Net Income-$2,127
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Mar 27, 2023
Return Version
2022v5.0
Gross Receipts
$430,709
Mission and Program Overview

Mission

Membership organization representing approximately 602 union members for the purpose of collective bargaining.

Membership organization representing approximately 530 union members for the purpose of collective bargaining.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$55,164$53,115▼ $2,049
Total Assets$55,164$53,115▼ $2,049
Liabilities
Other Liabilities$162$240▲ $78
Total Liabilities$162$240▲ $78
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$55,002$52,875▼ $2,127
Total Net Assets Fund Balance$55,002$52,875▼ $2,127
Total Liabilities and Net Assets / Fund Balance$55,164$53,115▼ $2,049

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$4,498$4,498
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Arthur JordanBus. Mgr/secFT$105,686$54,804$160,490
Arthur JordanBus. Mgr/sec. Treas.-$92,636$67,854$160,490
Frank MclynchPresident-$2,520-$2,520
Jason BucciEx. Board-$1,330-$1,330
Lisa MedeirosSteward-$1,200-$1,200
Michael a PonteRec. Sec.-$840-$840
Richard SalisburyVice Pres.-$840-$840
Carolyn TenteEx. Board-$720-$720
Paul PizziEx. Board-$720-$720
Dante CiambroneAuditor-$540-$540
Donald BoltonAuditor-$540-$540
Jason HigginsAuditor-$540-$540
Sean BoltonSgt-at-arms-$450-$450
Edward MoorSteward-$360-$360
John Capobianco PastSgt-at-arms-$90-$90
Revenue and Support

Revenue Composition

Contributions and Grants
$100,000
Program Service Revenue
$330,709
Investment Income
$0
Other Revenue
$0
All Other Contributions
$100,000
Change in Net Assets
$-2,127

Audited Revenue Reconciliation

Revenue per Audited Statements
$430,709
Total Revenue per Audited Statements
$430,709
Total Revenue per Form 990
$430,709
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$229,085
Salaries, Compensation, and Employee Benefits$203,751
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$178,937
Current Officers, Directors, Trustees, and Key Employees---$167,838
Travel---$24,176
Other Salaries and Wages---$16,450
Payroll Taxes---$11,204
Fees for Services Accounting---$6,250
Office Expenses---$5,688
Pension Plan Contributions---$4,229
Insurance---$4,203
Other Employee Benefits---$4,030
Fees for Services Legal---$950
Other Expenses---$775
Total Functional Expenses$0$0$0$432,836

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$432,836
Total Expenses per Audited Statements$432,836
Total Expenses per Form 990$432,836
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$240
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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, Page 6, 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 530 individuals. Members elect the executive board and approve all decisions made by 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. Any vacancies that 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 secretary-treasurer prior to filing the return.

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

The written conflict of interest policy is included in the liuna polices. Any member or employee of the organization can contact the liuna (an affiliated organization also governed by the constitution) general president with any complaint arising under the constitution, the liuna policies, or any other disciplinary rule, regulation, practice, or procedure adopted by the liuna general executive board. The liuna policies explains the disciplinary procedure that must be followed when necessary and the independent officers who are entrusted to enforce the liuna policies. The us department of labor requires all non-clerical employees to report on form lm-30 potential situations where there may be conflicts of interest. This information is open to the public.

Form 990, Page 6, Part VI, Line 19

The constitution (governing document) and liuna policies (conflict of interest policy) are 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, which files the information on behalf of all affiliated organizations. In addition, our organization files an annual financial report with the department of labor which can also be obtained on the online public disclosure room.

Filing and Contact Details

Filer

Filer Name
Laborers International Union of
EIN
23-7300560
Phone
4013316970
Address
410 SOUTH MAIN STREET, PROVIDENCE, RI 02903

Signing Officer

Name
Arthur Jordan
Title
Bus. Mgr/sec. Treas.
Phone
4013316970
Signed
2023-03-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frank Mclynch
Formed
1972
Legal Domicile
Ri
Voting Board Members
7
Independent Board Members
0
Employees
15

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

Page 12 - part xii - line 1: the union prepares its form 990 on a modified cash basis, which is an other comprehensive basis of accounting.

Raw XML Appendix378 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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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0BUS. MGR/SEC. TREAS.
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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 530 INDIVIDUALS. MEMBERS ELECT THE EXECUTIVE BOARD AND APPROVE ALL DECISIONS MADE BY EXECUTIVE BOARD THAT AFFECT THE UNION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE UNION'S MEMBERSHIP ELECTS THE EXECUTIVE BOARD MEMBERS TO THREE YEAR TERMS. ANY VACANCIES THAT 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 SECRETARY-TREASURER PRIOR TO FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE WRITTEN CONFLICT OF INTEREST POLICY IS INCLUDED IN THE LIUNA POLICES. ANY MEMBER OR EMPLOYEE OF THE ORGANIZATION CAN CONTACT THE LIUNA (AN AFFILIATED ORGANIZATION ALSO GOVERNED BY THE CONSTITUTION) GENERAL PRESIDENT WITH ANY COMPLAINT ARISING UNDER THE CONSTITUTION, THE LIUNA POLICIES, OR ANY OTHER DISCIPLINARY RULE, REGULATION, PRACTICE, OR PROCEDURE ADOPTED BY THE LIUNA GENERAL EXECUTIVE BOARD. THE LIUNA POLICIES EXPLAINS THE DISCIPLINARY PROCEDURE THAT MUST BE FOLLOWED WHEN NECESSARY AND THE INDEPENDENT OFFICERS WHO ARE ENTRUSTED TO ENFORCE THE LIUNA POLICIES. THE US DEPARTMENT OF LABOR REQUIRES ALL NON-CLERICAL EMPLOYEES TO REPORT ON FORM LM-30 POTENTIAL SITUATIONS WHERE THERE MAY BE CONFLICTS OF INTEREST. THIS INFORMATION IS OPEN TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE CONSTITUTION (GOVERNING DOCUMENT) AND LIUNA POLICIES (CONFLICT OF INTEREST POLICY) ARE 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, WHICH FILES THE INFORMATION ON BEHALF OF ALL AFFILIATED ORGANIZATIONS. IN ADDITION, OUR ORGANIZATION FILES AN ANNUAL FINANCIAL REPORT WITH THE DEPARTMENT OF LABOR WHICH CAN ALSO BE OBTAINED ON THE ONLINE PUBLIC DISCLOSURE ROOM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PAGE 12 - PART XII - LINE 1: THE UNION PREPARES ITS FORM 990 ON A MODIFIED CASH BASIS, WHICH IS AN OTHER COMPREHENSIVE BASIS OF ACCOUNTING.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, 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/TaxablePartyNotificationInd0false
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt052875
IRS990/TotalOtherCompensationAmt054804
IRS990/TotalProgramServiceRevenueAmt0330709
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0430709
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IRS990/USAddress/AddressLine1Txt073 GROVE STREET
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ARTHUR JORDAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUS. MGR/SEC. TREAS.
ReturnHeader/BusinessOfficerGrp/PhoneNum04013316970
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-03-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LABORERS INTERNATIONAL UNION OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0NORTH AMERICA 1322 HCL
ReturnHeader/Filer/BusinessNameControlTxt0LABO
ReturnHeader/Filer/EIN0237300560
ReturnHeader/Filer/PhoneNum04013316970
ReturnHeader/Filer/USAddress/AddressLine1Txt0410 SOUTH MAIN STREET
ReturnHeader/Filer/USAddress/CityNm0PROVIDENCE
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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/PreparationDt02023-04-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAUL SARZA
ReturnHeader/ReturnTs02023-04-04T07:33:25-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ARTHUR
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0JORDAN
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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