Civic Intelligence

Laborers International Union of North America Local 286

EIN 25-0988838 • 501(c)5 • Brownsville, PA

Profile

Local labor union - Principal activity is the improvement of working conditions and wages for approximately 279 members.

105 High Street P O Box 44Brownsville, PA 15417

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

86th percentile

0.07x

Higher debt load relative to assets than 86% of similar nonprofits.

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

Liabilities / Revenue

85th percentile

0.05x

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

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

Net Margin

35th percentile

-2.6%

Higher net margin than 35% of similar nonprofits.

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

Top Officer Pay

97th percentile

$101,792

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 43.5% of source-year revenue.

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

Asset Growth

35th percentile

-3.6%

Faster asset growth than 35% of similar nonprofits.

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

Revenue Growth

61st percentile

5.2%

Faster revenue growth than 61% of similar nonprofits.

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

Assets

Down

$191,192

Down $7,076 (-3.6%) from 2016

Liabilities

Down

$12,838

Down $1,099 (-7.9%) from 2016

Net Assets

Down

$178,354

Down $5,977 (-3.2%) from 2016

Revenue

Up

$233,990

Up $11,671 (+5.2%) from 2016

Expenses

Up

$239,968

Up $18,269 (+8.2%) from 2016

Net Income

Down

-$5,978

Down $6,598 (-1064%) from 2016

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2011: $275,704Liabilities 2011: $16,466Net Assets 2011: $259,2382011Assets 2012: $226,578Liabilities 2012: $15,695Net Assets 2012: $210,8832012Assets 2013: $205,922Liabilities 2013: $13,647Net Assets 2013: $192,2752013Assets 2014: $181,034Liabilities 2014: $13,139Net Assets 2014: $167,8952014Assets 2015: $197,064Liabilities 2015: $13,353Net Assets 2015: $183,7112015Assets 2016: $198,268Liabilities 2016: $13,937Net Assets 2016: $184,3312016Assets 2017: $191,192Liabilities 2017: $12,838Net Assets 2017: $178,3542017

Highlighted filing

2017

Assets$191,192
Liabilities$12,838
Net Assets$178,354

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KExpenses 2011: $223,6272011Revenue 2012: $175,891Expenses 2012: $224,246Net Income 2012: -$48,3552012Revenue 2013: $211,619Expenses 2013: $230,227Net Income 2013: -$18,6082013Revenue 2014: $198,389Expenses 2014: $222,769Net Income 2014: -$24,3802014Revenue 2015: $241,661Expenses 2015: $225,844Net Income 2015: $15,8172015Revenue 2016: $222,319Expenses 2016: $221,699Net Income 2016: $6202016Revenue 2017: $233,990Expenses 2017: $239,968Net Income 2017: -$5,9782017

Highlighted filing

2017

Revenue$233,990
Expenses$239,968
Net Income-$5,978

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 1, 2018
Return Version
2017v2.2
Gross Receipts
$233,990
Mission and Program Overview

Mission

Local labor union - Principal activity is the improvement of working conditions and wages for approximately 267 members.

To improve economic standards and working conditions for its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$168,821$179,521▲ $10,700
Accounts Receivable$15,179$6,707▼ $8,472
Cash and Non-Interest-Bearing Accounts$11,232$4,964▼ $6,268
Land, Buildings, and Equipment, Net$2,686$0▼ $2,686
Prepaid Expenses and Deferred Charges$350$0▼ $350
Total Assets$198,268$191,192▼ $7,076
Liabilities
Accounts Payable and Accrued Expenses$13,937$12,838▼ $1,099
Total Liabilities$13,937$12,838▼ $1,099
Net Assets / Fund Balance
Unrestricted Net Assets$184,331$178,354▼ $5,977
Total Net Assets Fund Balance$184,331$178,354▼ $5,977
Total Liabilities and Net Assets / Fund Balance$198,268$191,192▼ $7,076

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$33,988$33,988
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dennis PazzabonBusiness ManagerFT$57,200$44,592$101,792

Board Members and Trustees

NameTitle
John HennenPresident
William ListonVice President
Paul LewisExecutive Board
Steve DuganExecutive Board
Myles PryceAuditor
Steve GriffithAuditor
Terry CollinsAuditor
Tim LucyRecording Secretary
Jack HutchinsonSeargant-at-arms
Donald Henze JrSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$88,300
Program Service Revenue
$145,467
Investment Income
$223
Other Revenue
$0
All Other Contributions
$88,300
Change in Net Assets
$-5,978
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$145,779
Other Expenses$94,189
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$101,792
Other Salaries and Wages---$26,623
Occupancy---$10,891
Fees for Services Accounting---$7,800
Pension Plan Contributions---$7,263
Payroll Taxes---$7,140
Conferences and Meetings---$4,491
Office Expenses---$4,345
Travel---$3,943
Other Employee Benefits---$2,961
Insurance---$2,732
Depreciation Depletion---$2,686
Other Expenses---$400
Total Functional Expenses$0$0$0$239,968
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
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, Section A, Line 6

UNION MEMBERS

Form 990, Part VI, Section A, Line 7A

Dues paying union members elect the officers/executive board of the union.

Form 990, Part VI, Section A, Line 7B

Dues paying members approve all of the financial decisions of the union at monthly meetings. Liuna has the authority to make decisions on higher priority items, such as removing board members or dissolution of the organization.

Form 990, Part VI, Section A, Line 8B

LOCAL HAS NO COMMITTEE.

Form 990, Part VI, Section B, Line 11B

The business manager reviews the form 990 before it is finalized.

Form 990, Part VI, Section B, Line 12C

The written conflict of interest policy is included in the code of best practices that is part of the constitution by which our organization is governed. 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 code of best practices, or any other disciplinary rule, regulation, practice, or procedure adopted by the liuna general executive board. The code of best practices explains the disciplinary procedure that must be followed when necessary and the independent officers who are entrusted to enforce the code. 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, Part VI, Section C, Line 19

The constitution (governing document) and code of best practices (conflict of interest policy) is available through the united states 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, 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 North
EIN
25-0988838
Phone
7247857151
Address
105 HIGH STREET P O BOX 44, BROWNSVILLE, PA 15417

Signing Officer

Name
Dennis Pazzabon
Title
Business Manager
Phone
7247857151
Signed
2018-05-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dennis Pazzabon
Formed
1946
Legal Domicile
Pa
Voting Board Members
7
Independent Board Members
6
Employees
3
Volunteers
0

Preparer

Firm
Kenneth M Wasserman CPA
Address
3616 LIBERTY AVENUE, PITTSBURGH, PA 15201-1326
Preparer
Kenneth M Wasserman CPA
Phone
4126217737
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

ROUNDING ADJUSTMENT 1.

Raw XML Appendix362 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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IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO IMPROVE ECONOMIC STANDARDS AND WORKING CONDITIONS FOR ITS MEMBERS.
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IRS990/Desc0TO PROMOTE REASONABLE METHODS OF WORK, TO CULTIVATE FEELINGS OF FRIENDSHIP AMONG THOSE OF OUR INDUSTRY, TO SETTLE ALL DISPUTES BETWEEN EMPLOYERS AND EMPLOYEES BY ARBITRATION (IF POSSIBLE), TO ASSIST EACH OTHER IN SICKNESS AND DISTRESS, TO SECURE EMPLOYMENT, TO REDUCE THE HOURS OF DAILY LABOR, TO SECURE ADEQUATE PAY FOR OUR WORK, TO SEEK A HIGHER STANDARD OF LIVING, TO SEEK SECURITY FOR THE INDIVIDUAL, AND BY LEGAL AND PROPER MEANS TO ELEVATE THE MORAL, INTELLECTUAL, AND SOCIAL CONDITIONS OF OUR MEMBERS, THEIR FAMILIES, AND DEPENDENTS, IN THE INTEREST OF A HIGHER STANDARD OF CITIZENSHIP.
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IRS990/Form990PartVIISectionAGrp/PersonNm1JOHN HENNEN
IRS990/Form990PartVIISectionAGrp/PersonNm2WILLIAM LISTON
IRS990/Form990PartVIISectionAGrp/PersonNm3TIM LUCY
IRS990/Form990PartVIISectionAGrp/PersonNm4DONALD HENZE JR
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IRS990/Form990PartVIISectionAGrp/TitleTxt0BUSINESS MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3RECORDING SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt6EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt7SEARGANT-AT-ARMS
IRS990/Form990PartVIISectionAGrp/TitleTxt8AUDITOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9AUDITOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10AUDITOR
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0UNION MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DUES PAYING UNION MEMBERS ELECT THE OFFICERS/EXECUTIVE BOARD OF THE UNION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DUES PAYING MEMBERS APPROVE ALL OF THE FINANCIAL DECISIONS OF THE UNION AT MONTHLY MEETINGS. LIUNA HAS THE AUTHORITY TO MAKE DECISIONS ON HIGHER PRIORITY ITEMS, SUCH AS REMOVING BOARD MEMBERS OR DISSOLUTION OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3LOCAL HAS NO COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BUSINESS MANAGER REVIEWS THE FORM 990 BEFORE IT IS FINALIZED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE WRITTEN CONFLICT OF INTEREST POLICY IS INCLUDED IN THE CODE OF BEST PRACTICES THAT IS PART OF THE CONSTITUTION BY WHICH OUR ORGANIZATION IS GOVERNED. 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 CODE OF BEST PRACTICES, OR ANY OTHER DISCIPLINARY RULE, REGULATION, PRACTICE, OR PROCEDURE ADOPTED BY THE LIUNA GENERAL EXECUTIVE BOARD. THE CODE OF BEST PRACTICES EXPLAINS THE DISCIPLINARY PROCEDURE THAT MUST BE FOLLOWED WHEN NECESSARY AND THE INDEPENDENT OFFICERS WHO ARE ENTRUSTED TO ENFORCE THE CODE. 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/ExplanationTxt6THE CONSTITUTION (GOVERNING DOCUMENT) AND CODE OF BEST PRACTICES (CONFLICT OF INTEREST POLICY) IS AVAILABLE THROUGH THE UNITED STATES 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, 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/ExplanationTxt7ROUNDING ADJUSTMENT 1.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0198268
IRS990/TotalAssetsEOYAmt0191192
IRS990/TotalAssetsGrp/BOYAmt0198268
IRS990/TotalAssetsGrp/EOYAmt0191192
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt088300
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/TotalAmt0239968
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt013937
IRS990/TotalLiabilitiesEOYAmt012838
IRS990/TotalLiabilitiesGrp/BOYAmt013937
IRS990/TotalLiabilitiesGrp/EOYAmt012838
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0184331
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0178354
IRS990/TotalOtherCompensationAmt044592
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt01740
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt01740
IRS990/TotalProgramServiceRevenueAmt0145467
IRS990/TotalReportableCompFromOrgAmt057200
IRS990/TotalRevenueGrp/ExclusionAmt0223
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0145467
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0233990
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0198268
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0191192
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt03943
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0184331
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0178354
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0105 HIGH STREET P O BOX 44
IRS990/USAddress/CityNm0BROWNSVILLE
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd015417
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DENNIS PAZZABON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum07247857151
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LABORERS INTERNATIONAL UNION OF NORTH
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0AMERICA LOCAL 286
ReturnHeader/Filer/BusinessNameControlTxt0LABO
ReturnHeader/Filer/EIN0250988838
ReturnHeader/Filer/PhoneNum07247857151
ReturnHeader/Filer/USAddress/AddressLine1Txt0105 HIGH STREET P O BOX 44
ReturnHeader/Filer/USAddress/CityNm0BROWNSVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd015417
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0C76360924465AD0221816AC138C993853A87FCB6
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0C76360924465AD0221816AC138C993853A87FCB6
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt073.174.172.10
ReturnHeader/FilingSecurityInformation/IPDt02018-05-01
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm014:27:36
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0251382693
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KENNETH M WASSERMAN CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03616 LIBERTY AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PITTSBURGH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0152011326
ReturnHeader/PreparerPersonGrp/PhoneNum04126217737
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KENNETH M WASSERMAN CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-05-08T15:49:52-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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