Civic Intelligence

Construction & General Laborers Union Local 964

990 • Fiscal year 2019 • EIN 25-0694421

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 13, 2020

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

84th percentile

0.06x

Higher debt load relative to assets than 84% of similar nonprofits.

2019 filings • 501(c)5 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

85th percentile

0.06x

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

2019 filings • 501(c)5 • <$500k nonprofits • Source year 2019

Net Margin

50th percentile

4.4%

Higher net margin than 50% of similar nonprofits.

2019 filings • 501(c)5 • <$500k nonprofits • Source year 2019

Top Officer Pay

94th percentile

$72,440

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 16.0% of source-year revenue.

2019 filings • 501(c)5 • <$500k nonprofits • Source year 2019

Asset Growth

55th percentile

5.1%

Faster asset growth than 55% of similar nonprofits.

2019 filings • 501(c)5 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

29th percentile

-6.2%

Faster revenue growth than 29% of similar nonprofits.

2019 filings • 501(c)5 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$456,671

Up $22,171 (+5.1%) from 2018

Net Assets

Up

$427,613

Up $19,932 (+4.9%) from 2018

Liabilities

Up

$29,058

Up $2,239 (+8.3%) from 2018

Revenue

Down

$451,779

Down $29,864 (-6.2%) from 2018

Expenses

Down

$431,847

Down $6,079 (-1.4%) from 2018

Net Income

Down

$19,932

Down $23,785 (-54%) from 2018

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

2019

Assets$456,671
Liabilities$29,058
Net Assets$427,613

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

2019

Revenue$451,779
Expenses$431,847
Net Income$19,932
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 13, 2020
Return Version
2019v5.0
Gross Receipts
$451,779
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$270,310$279,560▲ $9,250
Savings and Temporary Cash Investments$76,330$84,685▲ $8,355
Cash and Non-Interest-Bearing Accounts$55,067$72,933▲ $17,866
Accounts Receivable$31,827$18,689▼ $13,138
Land, Buildings, and Equipment, Net$667$404▼ $263
Prepaid Expenses and Deferred Charges$299$400▲ $101
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-
Total Assets$434,500$456,671▲ $22,171
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$26,819$29,058▲ $2,239
Total Liabilities$26,819$29,058▲ $2,239
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$407,681$427,613▲ $19,932
Total Net Assets Fund Balance$407,681$427,613▲ $19,932
Total Liabilities and Net Assets / Fund Balance$434,500$456,671▲ $22,171

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$404$18,553$18,957
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jeffrey A GrinnellPresidentFT$72,440$72,440
Donald ManginoPresidentFT$42,707$42,707
Dan ShiptonTrustee-$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
Orlando S WallerTrustee-$660$660
Chad C JohnsTrustee-$480$480
John KeanExecutive Board-$240$240
Jodi PanellaVice President-$180$180
Matthew J FenatiTrustee-$120$120
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$441,769
Investment Income
$9,469
Other Revenue
$541
Change in Net Assets
$19,932

Audited Revenue Reconciliation

Revenue per Audited Statements
$451,779
Total Revenue per Audited Statements
$451,779
Total Revenue per Form 990
$451,779
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$277,392
Other Expenses$151,571
Grants and Similar Amounts Paid$700
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$121,147--$121,147
Payments to Affiliates---$106,312
Pension Plan Contributions$47,642$11,217-$58,859
Other Salaries and Wages$9,918$44,862-$54,780
Other Employee Benefits$8,204$20,279-$28,483
Payroll Taxes$9,471$4,652-$14,123
Fees for Services Accounting-$7,736-$7,736
Occupancy-$7,200-$7,200
Travel$7,179--$7,179
All Other Expenses$1,066$1,803-$2,869
Office Expenses-$2,604-$2,604
Fees for Services Other-$2,340-$2,340
Benefits to Members$2,184--$2,184
Other Expenses$3,299$2,116-$2,116
Insurance-$1,182-$1,182
Conferences and Meetings$895--$895
Grants to Domestic Individuals$700--$700
Depreciation Depletion-$263-$263
Total Functional Expenses$211,705$113,830$0$431,847

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$431,847
Total Expenses per Audited Statements$431,847
Total Expenses per Form 990$431,847
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 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, 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
Jeffrey A Grinnell
Title
Business Manager
Phone
7246545551
Signed
2020-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffrey Grinnell
Legal Domicile
Pa
Voting Board Members
10
Independent Board Members
0
Employees
4

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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IRS990/MissionDesc0Local 964 is engaged in the business of organizing workers to secure improved wages, working conditions and other economic benefits through negotiations and collective bargaining.
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IRS990/OtherExpensesGrp/Desc2Education and Publicity
IRS990/OtherExpensesGrp/Desc3Equipment Rental & Maintenance
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12464
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IRS990/OtherSalariesAndWagesGrp/TotalAmt054780
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IRS990/PrincipalOfficerNm0Jeffrey Grinnell
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IRS990ScheduleD/TotalBookValueSecuritiesAmt0279560
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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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