Civic Intelligence

Construction & General Laborers Union Local 964

990 • Fiscal year 2021 • EIN 25-0694421

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 04, 2022

20 South Mercer Street 2ANew 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

0.06x

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

2021 filings • 501(c)5 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

85th percentile

0.07x

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

2021 filings • 501(c)5 • <$500k nonprofits • Source year 2021

Net Margin

23rd percentile

-3.7%

Higher net margin than 23% of similar nonprofits.

2021 filings • 501(c)5 • <$500k nonprofits • Source year 2021

Top Officer Pay

97th percentile

$95,100

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 24.3% of source-year revenue.

2021 filings • 501(c)5 • <$500k nonprofits • Source year 2021

Asset Growth

22nd percentile

-4.2%

Faster asset growth than 22% of similar nonprofits.

2021 filings • 501(c)5 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

41st percentile

-3.0%

Faster revenue growth than 41% of similar nonprofits.

2021 filings • 501(c)5 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$427,021

Down $18,759 (-4.2%) from 2020

Net Assets

Down

$400,252

Down $14,315 (-3.5%) from 2020

Liabilities

Down

$26,769

Down $4,444 (-14%) from 2020

Revenue

Down

$391,872

Down $12,030 (-3.0%) from 2020

Expenses

Down

$406,187

Down $10,761 (-2.6%) from 2020

Net Income

Down

-$14,315

Down $1,269 (-9.7%) from 2020

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

2021

Assets$427,021
Liabilities$26,769
Net Assets$400,252

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

2021

Revenue$391,872
Expenses$406,187
Net Income-$14,315
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 4, 2022
Return Version
2021v4.0
Gross Receipts
$391,872
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$289,351$299,448▲ $10,097
Savings and Temporary Cash Investments$105,716$83,307▼ $22,409
Accounts Receivable$26,468$37,499▲ $11,031
Cash and Non-Interest-Bearing Accounts$22,287$5,173▼ $17,114
Land, Buildings, and Equipment, Net$1,958$1,594▼ $364
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$445,780$427,021▼ $18,759
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$31,213$26,769▼ $4,444
Total Liabilities$31,213$26,769▼ $4,444
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$414,567$400,252▼ $14,315
Total Net Assets Fund Balance$414,567$400,252▼ $14,315
Total Liabilities and Net Assets / Fund Balance$445,780$427,021▼ $18,759

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,594$19,276$20,870
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jeffrey A GrinnellPresidentFT$95,100$95,100
Matthew J FenatiExecutive Board-$720$720
Michael E GarlandTrustee-$720$720
Michael McClenahanSecretary-Treas-$720$720
Michael R HudakSargent at Arms-$720$720
Orlando S WallerTrustee-$720$720
Shawn SullivanSecretary-$720$720
Chad C JohnsExecutive Board-$660$660
Dan ShiptonExecutive Board-$120$120
William QuigleySecretaty Trea.-$120$120
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$381,523
Investment Income
$10,189
Other Revenue
$160
Change in Net Assets
$-14,315

Audited Revenue Reconciliation

Revenue per Audited Statements
$391,872
Total Revenue per Audited Statements
$391,872
Total Revenue per Form 990
$391,872
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$278,370
Other Expenses$122,220
Grants and Similar Amounts Paid$1,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$100,320--$100,320
Payments to Affiliates---$82,080
Other Salaries and Wages$9,880$59,610-$69,490
Pension Plan Contributions$46,362$11,381-$57,743
Other Employee Benefits$20,252$17,184-$37,436
Payroll Taxes$13,345$36-$13,381
Fees for Services Accounting-$7,747-$7,747
Occupancy-$7,200-$7,200
Benefits to Members$4,597--$4,597
Travel$4,395--$4,395
Office Expenses-$2,763-$2,763
Fees for Services Other-$2,340-$2,340
Other Expenses$1,309$1,698-$1,309
Insurance-$1,300-$1,300
All Other Expenses$587$622-$1,209
Grants to Domestic Individuals$1,000--$1,000
Depreciation Depletion-$364-$364
Total Functional Expenses$202,047$122,060$0$406,187

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$406,187
Total Expenses per Audited Statements$406,187
Total Expenses per Form 990$406,187
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 2A, New Castle, PA 16101

Signing Officer

Name
Jeffrey A Grinnell
Title
Business Manager
Signed
2022-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffrey Grinnell
Formed
1959
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
0
Employees
3

Preparer

Firm
C J Panagulias & Co
Address
503 Martindale St Ste 680, Pittsburgh, PA 15212
Preparer
Robert G Panagulias
Phone
4123219428
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IRS990/OtherExpensesGrp/Desc2Postage and Shipping
IRS990/OtherExpensesGrp/Desc3Members Social Activities
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06969
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12846
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21698
IRS990/OtherExpensesGrp/ProgramServicesAmt01309
IRS990/OtherExpensesGrp/TotalAmt06969
IRS990/OtherExpensesGrp/TotalAmt12846
IRS990/OtherExpensesGrp/TotalAmt21698
IRS990/OtherExpensesGrp/TotalAmt31309
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IRS990/OtherRevenueMiscGrp/Desc0Credit Card Discounts
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0160
IRS990/OtherRevenueTotalAmt0160
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt059610
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt09880
IRS990/OtherSalariesAndWagesGrp/TotalAmt069490
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt082080
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt036
IRS990/PayrollTaxesGrp/ProgramServicesAmt013345
IRS990/PayrollTaxesGrp/TotalAmt013381
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt011381
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt046362
IRS990/PensionPlanContributionsGrp/TotalAmt057743
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Jeffrey Grinnell
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0381523
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0381523
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IRS990/PYBenefitsPaidToMembersAmt0254
IRS990/PYGrantsAndSimilarPaidAmt03635
IRS990/PYInvestmentIncomeAmt09965
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0140085
IRS990/PYOtherRevenueAmt020927
IRS990/PYProgramServiceRevenueAmt0373010
IRS990/PYRevenuesLessExpensesAmt0-13046
IRS990/PYSalariesCompEmpBnftPaidAmt0272974
IRS990/PYTotalExpensesAmt0416948
IRS990/PYTotalRevenueAmt0403902
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-14315
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
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IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0391872
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt083307
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IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/ExpensesSubtotalAmt0406187
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01594
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt019276
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt020870
IRS990ScheduleD/RevenueSubtotalAmt0391872
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01594
IRS990ScheduleD/TotalBookValueSecuritiesAmt0299448
IRS990ScheduleD/TotalExpensesPerForm990Amt0406187
IRS990ScheduleD/TotalRevenuePerForm990Amt0391872
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0391872
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0406187
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/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0445780
IRS990/TotalAssetsEOYAmt0427021
IRS990/TotalAssetsGrp/BOYAmt0445780
IRS990/TotalAssetsGrp/EOYAmt0427021
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0122060
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0202047
IRS990/TotalFunctionalExpensesGrp/TotalAmt0406187
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt031213
IRS990/TotalLiabilitiesEOYAmt026769
IRS990/TotalLiabilitiesGrp/BOYAmt031213
IRS990/TotalLiabilitiesGrp/EOYAmt026769
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0414567
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0400252
IRS990/TotalProgramServiceExpensesAmt0202047
IRS990/TotalProgramServiceRevenueAmt0381523
IRS990/TotalReportableCompFromOrgAmt0100320
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0391872
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0445780
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0427021
IRS990/TravelGrp/ProgramServicesAmt04395
IRS990/TravelGrp/TotalAmt04395
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jeffrey A Grinnell
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Business Manager
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-11-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Construction & General Laborers Union
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Local 964
ReturnHeader/Filer/BusinessNameControlTxt0CONS
ReturnHeader/Filer/EIN0250694421
ReturnHeader/Filer/PhoneNum07246545551
ReturnHeader/Filer/USAddress/AddressLine1Txt020 South Mercer Street 2A
ReturnHeader/Filer/USAddress/CityNm0New Castle
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd016101
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0251252908
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0C J Panagulias & Co
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0503 Martindale St Ste 680
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Pittsburgh
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA

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