Civic Intelligence

Laborers International Union of North America

990 • Fiscal year 2022 • EIN 27-1778358

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 15, 2023

11951 Freedom Dr Ste 310Reston, VA 20190

(703) 390-9916

Siviq Scores

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

Liabilities / Assets

90th percentile

0.20x

Higher debt load relative to assets than 90% of similar nonprofits.

2022 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

85th percentile

0.14x

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

2022 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2022

Net Margin

82nd percentile

23%

Higher net margin than 82% of similar nonprofits.

2022 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2022

Asset Growth

96th percentile

50%

Faster asset growth than 96% of similar nonprofits.

2022 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

99th percentile

245%

Faster revenue growth than 99% of similar nonprofits.

2022 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Up

$549,651

Up $183,802 (+50%) from 2021

Net Assets

Up

$439,650

Up $183,802 (+72%) from 2021

Liabilities

Flat

$110,001

Flat from 2021

Revenue

Up

$813,147

Up $577,596 (+245%) from 2021

Expenses

Up

$629,345

Up $494,070 (+365%) from 2021

Net Income

Up

$183,802

Up $83,526 (+83%) from 2021

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $9,300Liabilities 2011: $3,425Net Assets 2011: $5,8752011Assets 2012: $6,660Liabilities 2012: $0Net Assets 2012: $6,6602012Assets 2013: $3,195Liabilities 2013: $0Net Assets 2013: $3,1952013Assets 2019: $170,429Net Assets 2019: $170,4292019Assets 2020: $255,529Liabilities 2020: $99,958Net Assets 2020: $155,5712020Assets 2021: $365,849Liabilities 2021: $110,001Net Assets 2021: $255,8482021Assets 2022: $549,651Liabilities 2022: $110,001Net Assets 2022: $439,6502022Assets 2023: $713,982Liabilities 2023: $149,124Net Assets 2023: $564,8582023Assets 2024: $978,986Liabilities 2024: $79,905Net Assets 2024: $899,0812024Assets 2025: $1,479,598Liabilities 2025: $125,246Net Assets 2025: $1,354,3522025

Highlighted filing

2022

Assets$549,651
Liabilities$110,001
Net Assets$439,650

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $155,722Expenses 2011: $247,172Net Income 2011: -$91,4502011Expenses 2012: $279,3572012Revenue 2013: $275,442Expenses 2013: $278,908Net Income 2013: -$3,4662013Revenue 2019: $186,325Expenses 2019: $64,453Net Income 2019: $121,8722019Revenue 2020: $33,940Expenses 2020: $48,798Net Income 2020: -$14,8582020Revenue 2021: $235,551Expenses 2021: $135,275Net Income 2021: $100,2762021Revenue 2022: $813,147Expenses 2022: $629,345Net Income 2022: $183,8022022Revenue 2023: $540,134Expenses 2023: $393,016Net Income 2023: $147,1182023Revenue 2024: $615,060Expenses 2024: $415,291Net Income 2024: $199,7692024Revenue 2025: $787,180Expenses 2025: $419,626Net Income 2025: $367,5542025

Highlighted filing

2022

Revenue$813,147
Expenses$629,345
Net Income$183,802
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$813,147
Mission and Program Overview

Mission

To plan, develop, and conduct organizing activities within the jurisciction of the signatary labor organizations.

Our mission is to unite working people in the construction industry to create better jobs, better lives, brighter opportunities, and stronger communities

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$365,849$549,651▲ $183,802
Total Assets$365,849$549,651▲ $183,802
Liabilities
Other Liabilities$110,001$110,001→ $0
Total Liabilities$110,001$110,001→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$255,848$439,650▲ $183,802
Total Net Assets Fund Balance$255,848$439,650▲ $183,802
Total Liabilities and Net Assets / Fund Balance$365,849$549,651▲ $183,802
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jose GonzalezPresident
Ernest OjitoBusiness Man
Abdurahman HassanExecutive Bo
Nikkii TaylorRecording Se
Manuel FreitezSeargent-at-
Arnoldo DiazSecretary-tr
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$811,796
Investment Income
$0
Other Revenue
$1,351
Change in Net Assets
$183,802
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$615,985
Grants and Similar Amounts Paid$13,360
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$87,065--$87,065
All Other Expenses$83,349--$83,349
Conferences and Meetings$45,809--$45,809
Advertising$20,767--$20,767
Grants to Domestic Orgs$13,360--$13,360
Office Expenses$5,599--$5,599
Travel$4,683--$4,683
Information Technology$4,299--$4,299
Insurance$253--$253
Fees for Services Other$115--$115
Total Functional Expenses$629,345$0$0$629,345
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Funds Collected on Behalf of Others$110,001
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Line 6

The members of the organization are all active, dues paying union members.

Form 990, Page 6, Part VI, Line 7A

The organization has members. All active members are able to elect members of the governing body.

Form 990, Page 6, Part VI, Line 7B

The board is elected by the members. All members are allowed to vote.

Form 990, Page 6, Part VI, Line 11B

The form 990 is reviewed by the board prior to filing with the irs.

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

The written conflict of interest policy is included in the code of best practices that is a part of the constitution by which the organization is governed. Any member or employee (if applicable) of the organization can contact 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 practice 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 requies 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 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 an annual financial report wth the department of labor which can also be obtained on the online public disclosure room.

Filing and Contact Details

Filer

Filer Name
United Construction Workers Local
EIN
27-1778358
Phone
7033909916
Address
11951 FREEDOM DR STE 310, RESTON, VA 20190

Signing Officer

Name
Arnoldo Diaz
Title
Secretary-treasurer
Phone
7033909916
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Arnoldo Diaz
Formed
2010
Legal Domicile
Va
Voting Board Members
6
Independent Board Members
6
Employees
0

Preparer

Firm
Compass US Accountants & Advisors
Address
130 ADMIRAL COCHRANE DR SUITE 200, ANNAPOLIS, MD 21401-7368
Preparer
Thaddeus N Toal CPA
Phone
4102240343
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Political contribution 32,500 0 0 lecet contributions 27,251 0 0 malpl contributions 8,393 0 0 other cost 6,774 0 0 training 6,244 0 0 ldc trust fund 1,289 0 0 other administrative supp 723 0 0 membership dues 175 0 0 total 83,349 0 0

Raw XML Appendix299 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MEMBERS OF THE ORGANIZATION ARE ALL ACTIVE, DUES PAYING UNION MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEMBERS. ALL ACTIVE MEMBERS ARE ABLE TO ELECT MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD IS ELECTED BY THE MEMBERS. ALL MEMBERS ARE ALLOWED TO VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS REVIEWED BY THE BOARD PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE WRITTEN CONFLICT OF INTEREST POLICY IS INCLUDED IN THE CODE OF BEST PRACTICES THAT IS A PART OF THE CONSTITUTION BY WHICH THE ORGANIZATION IS GOVERNED. ANY MEMBER OR EMPLOYEE (IF APPLICABLE) OF THE ORGANIZATION CAN CONTACT 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 PRACTICE 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 REQUIES 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/ExplanationTxt5THE 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 AN ANNUAL FINANCIAL REPORT WTH THE DEPARTMENT OF LABOR WHICH CAN ALSO BE OBTAINED ON THE ONLINE PUBLIC DISCLOSURE ROOM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6POLITICAL CONTRIBUTION 32,500 0 0 LECET CONTRIBUTIONS 27,251 0 0 MALPL CONTRIBUTIONS 8,393 0 0 OTHER COST 6,774 0 0 TRAINING 6,244 0 0 LDC TRUST FUND 1,289 0 0 OTHER ADMINISTRATIVE SUPP 723 0 0 MEMBERSHIP DUES 175 0 0 TOTAL 83,349 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 24E
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0365849
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0549651
IRS990/TravelGrp/ProgramServicesAmt04683
IRS990/TravelGrp/TotalAmt04683
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt011951 FREEDOM DRIVE SUITE 310
IRS990/USAddress/CityNm0RESTON
IRS990/USAddress/StateAbbreviationCd0VA
IRS990/USAddress/ZIPCd020190
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ARNOLDO DIAZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY-TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07033909916
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0UNITED CONSTRUCTION WORKERS LOCAL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0UNION 202
ReturnHeader/Filer/BusinessNameControlTxt0UNIT
ReturnHeader/Filer/EIN0271778358
ReturnHeader/Filer/PhoneNum07033909916
ReturnHeader/Filer/USAddress/AddressLine1Txt011951 FREEDOM DR STE 310
ReturnHeader/Filer/USAddress/CityNm0RESTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA
ReturnHeader/Filer/USAddress/ZIPCd020190
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0814693463
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0COMPASS US ACCOUNTANTS & ADVISORS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0130 ADMIRAL COCHRANE DR SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ANNAPOLIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0214017368
ReturnHeader/PreparerPersonGrp/PhoneNum04102240343
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THADDEUS N TOAL CPA
ReturnHeader/ReturnTs02023-11-14T11:35:30-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ARNOLDO
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0DIAZ
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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