Civic Intelligence

Construction & General Laborers Union Local 964

990 • Fiscal year 2017 • EIN 25-0694421

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 30, 2018

20 South Mercer StreetNew Castle, PA 16101

(724) 654-5551

Siviq Scores

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

Liabilities / Assets

85th percentile

0.07x

Higher debt load relative to assets than 85% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

85th percentile

0.06x

Higher debt load relative to revenue than 85% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Net Margin

37th percentile

0.1%

Higher net margin than 37% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

34th percentile

-1.4%

Faster asset growth than 34% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

73rd percentile

8.5%

Faster revenue growth than 73% of similar nonprofits.

2017 filings • 501(c)5 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$391,918

Down $5,536 (-1.4%) from 2016

Net Assets

Up

$363,964

Up $326 (+0.1%) from 2016

Liabilities

Down

$27,954

Down $5,862 (-17%) from 2016

Revenue

Up

$432,057

Up $33,917 (+8.5%) from 2016

Expenses

Down

$431,731

Down $5,097 (-1.2%) from 2016

Net Income

Up

$326

Up $39,014 (+101%) from 2016

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2014: $466,002Liabilities 2014: $32,448Net Assets 2014: $433,5542014Assets 2015: $434,648Liabilities 2015: $32,322Net Assets 2015: $402,3262015Assets 2016: $397,454Liabilities 2016: $33,816Net Assets 2016: $363,6382016Assets 2017: $391,918Liabilities 2017: $27,954Net Assets 2017: $363,9642017Assets 2018: $434,500Liabilities 2018: $26,819Net Assets 2018: $407,6812018Assets 2019: $456,671Liabilities 2019: $29,058Net Assets 2019: $427,6132019Assets 2020: $445,780Liabilities 2020: $31,213Net Assets 2020: $414,5672020Assets 2021: $427,021Liabilities 2021: $26,769Net Assets 2021: $400,2522021Assets 2022: $478,355Liabilities 2022: $27,360Net Assets 2022: $450,9952022Assets 2023: $559,014Liabilities 2023: $28,524Net Assets 2023: $530,4902023Assets 2024: $651,318Liabilities 2024: $38,963Net Assets 2024: $612,3552024

Highlighted filing

2017

Assets$391,918
Liabilities$27,954
Net Assets$363,964

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2014: $486,354Expenses 2014: $428,518Net Income 2014: $57,8362014Revenue 2015: $401,411Expenses 2015: $432,639Net Income 2015: -$31,2282015Revenue 2016: $398,140Expenses 2016: $436,828Net Income 2016: -$38,6882016Revenue 2017: $432,057Expenses 2017: $431,731Net Income 2017: $3262017Revenue 2018: $481,643Expenses 2018: $437,926Net Income 2018: $43,7172018Revenue 2019: $451,779Expenses 2019: $431,847Net Income 2019: $19,9322019Revenue 2020: $403,902Expenses 2020: $416,948Net Income 2020: -$13,0462020Revenue 2021: $391,872Expenses 2021: $406,187Net Income 2021: -$14,3152021Revenue 2022: $446,897Expenses 2022: $396,154Net Income 2022: $50,7432022Revenue 2023: $470,912Expenses 2023: $391,417Net Income 2023: $79,4952023Revenue 2024: $480,109Expenses 2024: $398,244Net Income 2024: $81,8652024

Highlighted filing

2017

Revenue$432,057
Expenses$431,731
Net Income$326
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 30, 2018
Return Version
2017v2.2
Gross Receipts
$432,057
Mission and Program Overview

Mission

Local 964 is engaged in the business of organizing workers to secure improved wages, working conditions and other economic benefits through negotiations and collective bargaining.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$254,188$262,126▲ $7,938
Savings and Temporary Cash Investments$105,658$76,101▼ $29,557
Accounts Receivable$22,413$31,272▲ $8,859
Cash and Non-Interest-Bearing Accounts$14,682$22,194▲ $7,512
Land, Buildings, and Equipment, Net$513$225▼ $288
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$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-
Total Assets$397,454$391,918▼ $5,536
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$33,816$27,954▼ $5,862
Total Liabilities$33,816$27,954▼ $5,862
Net Assets / Fund Balance
Unrestricted Net Assets$363,638$363,964▲ $326
Total Net Assets Fund Balance$363,638$363,964▲ $326
Total Liabilities and Net Assets / Fund Balance$397,454$391,918▼ $5,536

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$225$18,040$18,265
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Donald ManginoPresidentFT$93,786$19,381$113,167
Dan ShiptonTrustee-$720-$720
Gregory TarrTrustee-$720-$720
Jeffrey GrinnellExecutive Board-$720-$720
Jodi PanellaVice President-$720-$720
Michael McClenahanSgt-At-Arms-$720-$720
Rick MullennixTrustee-$720-$720
Robert NataleExecutive Board-$720-$720
Shawn SullivanRecording Secre-$720-$720
William QuigleySecretaty Trea.-$720-$720
John KeanExecutive Board-$660-$660
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$421,933
Investment Income
$8,280
Other Revenue
$1,844
Change in Net Assets
$326

Audited Revenue Reconciliation

Revenue per Audited Statements
$432,057
Total Revenue per Audited Statements
$432,057
Total Revenue per Form 990
$432,057
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$268,923
Other Expenses$158,431
Grants and Similar Amounts Paid$610
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$120,922
Current Officers, Directors, Trustees, and Key Employees$100,926--$100,926
Pension Plan Contributions$50,852$10,275-$61,127
Other Salaries and Wages$9,880$39,520-$49,400
Other Employee Benefits$22,788$22,788-$45,576
Payroll Taxes$8,543$3,351-$11,894
Fees for Services Accounting-$7,729-$7,729
Travel$4,975--$4,975
Occupancy-$4,908-$4,908
Benefits to Members$3,767--$3,767
Office Expenses-$2,394-$2,394
All Other Expenses$800$1,583-$2,383
Information Technology-$2,340-$2,340
Other Expenses$2,671$1,565-$1,565
Conferences and Meetings$944--$944
Insurance-$734-$734
Grants to Domestic Orgs$610--$610
Depreciation Depletion-$288-$288
Total Functional Expenses$206,756$104,053$0$431,731

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$431,731
Total Expenses per Audited Statements$431,731
Total Expenses per Form 990$431,731
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
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
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
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, Line 11B: Form 990 Review Process

Reviewed by the President/Business Manager ( the principal officer of Local 964) and the Secretary-Treasurer before Form 990 was filed.

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

The written conflict of interest policy is included in the Ethics and Disciplinary Procedure that is part of the Constitution by which Local 964 is governed. Any member or employee of Local 964 can contact the LIUNA (an affiliated organization also governed 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 LIUNA General Executive Board. The Ethical Practices Code explains the disciplinary procedures that must be followed when necessary and the independent officers who are entrusted to enforce the Code.

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

The Constitution (Governing Document) and Ethics and Disciplanary Procedure (conflict of interest policy) are available through the US Department of Labor, OLMS, 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, Local 964 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
Construction & General Laborers Union
EIN
25-0694421
Phone
7246545551
Address
20 South Mercer Street, New Castle, PA 16101

Signing Officer

Name
Donald Mangino
Title
Business Manager
Signed
2018-10-30
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Pa
Voting Board Members
10
Independent Board Members
0
Employees
3

Preparer

Firm
C J Panagulias & Co
Address
127 Anderson Street Ste 127, Pittsburgh, PA 15212
Preparer
Robert G Panagulias
Phone
4123219428
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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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IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt022788
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt022788
IRS990/OtherEmployeeBenefitsGrp/TotalAmt045576
IRS990/OtherExpensesGrp/Desc0Telephone
IRS990/OtherExpensesGrp/Desc1Members Social Activities
IRS990/OtherExpensesGrp/Desc2Equipment Rental & Maintenance
IRS990/OtherExpensesGrp/Desc3Postage and Shipping
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04700
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11878
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21565
IRS990/OtherExpensesGrp/ProgramServicesAmt02671
IRS990/OtherExpensesGrp/TotalAmt04700
IRS990/OtherExpensesGrp/TotalAmt12671
IRS990/OtherExpensesGrp/TotalAmt21878
IRS990/OtherExpensesGrp/TotalAmt31565
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0Credit Card Rebate
IRS990/OtherRevenueMiscGrp/Desc1Laborer's Dist. C. Subsid
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0274
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt11570
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11570
IRS990/OtherRevenueTotalAmt01844
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt039520
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt09880
IRS990/OtherSalariesAndWagesGrp/TotalAmt049400
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt0120922
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03351
IRS990/PayrollTaxesGrp/ProgramServicesAmt08543
IRS990/PayrollTaxesGrp/TotalAmt011894
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt010275
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt050852
IRS990/PensionPlanContributionsGrp/TotalAmt061127
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0421933
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0421933
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt03371
IRS990/PYGrantsAndSimilarPaidAmt01875
IRS990/PYInvestmentIncomeAmt08586
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0165740
IRS990/PYOtherRevenueAmt0300
IRS990/PYProgramServiceRevenueAmt0389254
IRS990/PYRevenuesLessExpensesAmt0-38688
IRS990/PYSalariesCompEmpBnftPaidAmt0265842
IRS990/PYTotalExpensesAmt0436828
IRS990/PYTotalRevenueAmt0398140
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0326
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0432057
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IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt076101
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/ExpensesSubtotalAmt0431731
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0225
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt018040
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt018265
IRS990ScheduleD/RevenueSubtotalAmt0432057
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0225
IRS990ScheduleD/TotalBookValueSecuritiesAmt0262126
IRS990ScheduleD/TotalExpensesPerForm990Amt0431731
IRS990ScheduleD/TotalRevenuePerForm990Amt0432057
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0432057
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0431731
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Reviewed by the President/Business Manager ( the principal officer of Local 964) and the Secretary-Treasurer before Form 990 was filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The written conflict of interest policy is included in the Ethics and Disciplinary Procedure that is part of the Constitution by which Local 964 is governed. Any member or employee of Local 964 can contact the LIUNA (an affiliated organization also governed 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 LIUNA General Executive Board. The Ethical Practices Code explains the disciplinary procedures that must be followed when necessary and the independent officers who are entrusted to enforce the Code.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Constitution (Governing Document) and Ethics and Disciplanary Procedure (conflict of interest policy) are available through the US Department of Labor, OLMS, 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, Local 964 files an annual financial report with the Department of Labor which can also be obtained on the online public disclosure room.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/SubjectToProxyTaxInd0true
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0397454
IRS990/TotalAssetsEOYAmt0391918
IRS990/TotalAssetsGrp/BOYAmt0397454
IRS990/TotalAssetsGrp/EOYAmt0391918
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0206756
IRS990/TotalFunctionalExpensesGrp/TotalAmt0431731
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt033816
IRS990/TotalLiabilitiesEOYAmt027954
IRS990/TotalLiabilitiesGrp/BOYAmt033816
IRS990/TotalLiabilitiesGrp/EOYAmt027954
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0363638
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0363964
IRS990/TotalProgramServiceExpensesAmt0206146
IRS990/TotalProgramServiceRevenueAmt0421933
IRS990/TotalReportableCompFromOrgAmt0100926
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0432057
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0432057
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0397454
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0391918
IRS990/TotReportableCompRltdOrgAmt019381
IRS990/TravelGrp/ProgramServicesAmt04975
IRS990/TravelGrp/TotalAmt04975
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0363638
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0363964
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Donald Mangino

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