Civic Intelligence

Laborers Intl Union of N America

EIN 34-0521185 • 501(c)5

Profile

Negotiate labor contracts, resolve employment issues, organize workers, secure improved wages and working conditions and cooordinate training through negotiations and collective bargaining

2089 North Ridge Rd E44055
Siviq Scores

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

Liabilities / Assets

40th percentile

0.00x

Higher debt load relative to assets than 40% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

44th percentile

0.01x

Higher debt load relative to revenue than 44% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Net Margin

87th percentile

31%

Higher net margin than 87% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

56th percentile

$112,862

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 9.5% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Asset Growth

79th percentile

16%

Faster asset growth than 79% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

89th percentile

32%

Faster revenue growth than 89% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$2,738,319

Down $119,218 (-4.2%) from 2021

Liabilities

Up

$5,119

Up $2,631 (+106%) from 2021

Net Assets

Down

$2,733,200

Down $121,849 (-4.3%) from 2021

Revenue

Up

$908,092

Up $96,050 (+12%) from 2021

Expenses

Up

$714,780

Up $108,639 (+18%) from 2021

Net Income

Down

$193,312

Down $12,589 (-6.1%) from 2021

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,602,225Liabilities 2010: $1,722Net Assets 2010: $1,600,5032010Assets 2011: $1,606,448Liabilities 2011: $1,663Net Assets 2011: $1,604,7852011Assets 2012: $1,511,016Liabilities 2012: $2,912Net Assets 2012: $1,508,1042012Assets 2013: $1,518,135Liabilities 2013: $3,324Net Assets 2013: $1,514,8112013Assets 2015: $1,834,692Liabilities 2015: $3,555Net Assets 2015: $1,831,1372015Assets 2016: $1,984,603Liabilities 2016: $3,168Net Assets 2016: $1,981,4352016Assets 2017: $2,067,221Liabilities 2017: $3,007Net Assets 2017: $2,064,2142017Assets 2018: $2,235,971Liabilities 2018: $3,163Net Assets 2018: $2,232,8082018Assets 2019: $2,498,956Liabilities 2019: $2,779Net Assets 2019: $2,496,1772019Assets 2021: $2,857,537Liabilities 2021: $2,488Net Assets 2021: $2,855,0492021Assets 2022: $2,738,319Liabilities 2022: $5,119Net Assets 2022: $2,733,2002022

Highlighted filing

2022

Assets$2,738,319
Liabilities$5,119
Net Assets$2,733,200

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $546,6042010Expenses 2011: $506,8942011Expenses 2012: $548,1182012Revenue 2013: $506,056Expenses 2013: $531,370Net Income 2013: -$25,3142013Revenue 2015: $735,936Expenses 2015: $561,862Net Income 2015: $174,0742015Revenue 2016: $762,868Expenses 2016: $580,612Net Income 2016: $182,2562016Revenue 2017: $616,363Expenses 2017: $552,624Net Income 2017: $63,7392017Revenue 2018: $841,622Expenses 2018: $557,898Net Income 2018: $283,7242018Revenue 2019: $756,640Expenses 2019: $633,239Net Income 2019: $123,4012019Revenue 2021: $812,042Expenses 2021: $606,141Net Income 2021: $205,9012021Revenue 2022: $908,092Expenses 2022: $714,780Net Income 2022: $193,3122022

Highlighted filing

2022

Revenue$908,092
Expenses$714,780
Net Income$193,312

Filings

Latest Detailed Filing

The latest 2022 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2013 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 8, 2014
Return Version
2013v3.1
Gross Receipts
$1,106,802
Mission and Program Overview

Mission

Negotiate labor contracts, resolve employment issues, organize workers, secure improved wages and working conditions and cooordinate training through negotiations and collective bargaining

Negotiate labor contracts, resolve employment issues, organize workers, secure improved wages and working condtions and coordinate training through negotiations and collective bargaining.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,359,207$1,354,072▼ $5,135
Land, Buildings, and Equipment, Net$106,923$98,498▼ $8,425
Cash and Non-Interest-Bearing Accounts$45,904$65,472▲ $19,568
Total Assets$1,512,127$1,518,135▲ $6,008
Other Assets Total$93$93→ $0
Liabilities
Other Liabilities$2,870$3,324▲ $454
Total Liabilities$2,870$3,324▲ $454
Net Assets / Fund Balance
Unrestricted Net Assets$1,509,257$1,514,811▲ $5,554
Total Net Assets Fund Balance$1,509,257$1,514,811▲ $5,554
Total Liabilities and Net Assets / Fund Balance$1,512,127$1,518,135▲ $6,008

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$47,351$123,715$171,066
Other Land Buildings$25,440$33,304$58,744
Equipment$1,925$25,475$27,400
Land$23,782-$23,782
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mark ScarberryExec Bd/treasFT$97,091$97,091
Charles FashingExec Bd/field RepFT$87,546$87,546
Thomas PattersonExec Bd/president-$5,500$5,500
Donn HysterVice President-$5,260$5,260
Anthony CameraExec Bd/secretary-$4,870$4,870
Jerry OliverExecutive Board-$2,320$2,320
Ray KrohnExecutive Board-$2,320$2,320
Gabriel SedaExecutive Board-$200$200
James SnyderExecutive Board-$200$200
Larry MlinkoExecutive Board-$200$200
Revenue and Support

Revenue Composition

Contributions and Grants
$477,565
Program Service Revenue
$0
Investment Income
$22,057
Other Revenue
$6,434
Change in Net Assets
$-25,314

Audited Revenue Reconciliation

Revenue per Audited Statements
$506,056
Total Revenue per Audited Statements
$506,056
Total Revenue per Form 990
$506,056
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$371,729
Other Expenses$159,641
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$205,507--$205,507
Payments to Affiliates$77,002--$77,002
Pension Plan Contributions$71,882--$71,882
Other Salaries and Wages$39,546--$39,546
Other Employee Benefits$36,058--$36,058
Payroll Taxes$18,736--$18,736
Occupancy$16,541--$16,541
Conferences and Meetings$14,437--$14,437
Depreciation Depletion$11,575--$11,575
Office Expenses$8,620--$8,620
Travel$7,630--$7,630
Fees for Services Accounting$5,850--$5,850
Insurance$5,174--$5,174
Fees for Services Legal$4,212--$4,212
Advertising$2,048--$2,048
Other Expenses$628--$628
Total Functional Expenses$531,370$0$0$531,370

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$531,370
Total Expenses per Audited Statements$531,370
Total Expenses per Form 990$531,370
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$3,324
Payroll Liabilities-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
Yes
Other officer compensation reviewed
Yes
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

Members in good standing fully paid dues may elect executive board members and union officers through the organizations election process. Each member has one vote with elections held every three years.

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

Members elect board members and officers nout of existing membership roles every three years. Each member has one vote providding they are in good standing at the time of the election.

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

General membership must approve all executive board financial decisions regarding union affairs.

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

Executive board recoding secretary documents the minutes of monthly executive board meetings. Board meeting minutes are then reported to the full membership.

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

Executive board recording secretary documents all meeting results in monthly minutes.

Form 990, Part VI, Section B, Line 11

Form 990 reviewed by executive board at the monthly meeting.

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

The organization uses a referral ranking policy only to award jobs and work to membership.

Form 990, Part VI, Section B, Line 15A

A nomination meeting is held prior to election of officers and board members where the terms and conditions of the respective positions are established including compensation. All members are notified and may attend the meeting. Membership attending the meeting must approve all aspects of the terms and conditions including pay rates.

Form 990, Part VI, Section B, Line 15B

All officers and key employees are covered under the previous requirments of the nominating committee.

Form 990, Part VI, Section C, Line 18

Form 990 is made available to the public upon request.

Form 990, Part VI, Section C, Line 19

Form 990, annual audit reports and governing documents are made available to the public by the treasurer upon request.

Filing and Contact Details

Filer

EIN
34-0521185
Phone
4402774210

Signing Officer

Name
Mark Scarberry
Title
Treasurer
Phone
4402774210
Signed
2014-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Scarberry
Formed
1938
Legal Domicile
Oh
Voting Board Members
10
Independent Board Members
0
Employees
5

Preparer

Preparer
David L Garland CPA
Phone
4403226171
Raw XML Appendix398 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/PYInvestmentIncomeAmt038681
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IRS990/PYOtherRevenueAmt05990
IRS990/PYRevenuesLessExpensesAmt0-85024
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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt04420
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
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IRS990/RoyaltiesGrp/TotalAmt00
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt01354072
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0123715
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0171066
IRS990ScheduleD/EquipmentGrp/BookValueAmt01925
IRS990ScheduleD/EquipmentGrp/DepreciationAmt025475
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt027400
IRS990ScheduleD/ExpensesSubtotalAmt0531370
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt023782
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt023782
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt025440
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt033304
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt058744
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03324
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITIES
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueSubtotalAmt0506056
IRS990ScheduleD/TotalBookValueLandBuildingsAmt098498
IRS990ScheduleD/TotalExpensesPerForm990Amt0531370
IRS990ScheduleD/TotalLiabilityAmt03324
IRS990ScheduleD/TotalRevenuePerForm990Amt0506056
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0531370
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS IN GOOD STANDING FULLY PAID DUES MAY ELECT EXECUTIVE BOARD MEMBERS AND UNION OFFICERS THROUGH THE ORGANIZATIONS ELECTION PROCESS. EACH MEMBER HAS ONE VOTE WITH ELECTIONS HELD EVERY THREE YEARS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ELECT BOARD MEMBERS AND OFFICERS NOUT OF EXISTING MEMBERSHIP ROLES EVERY THREE YEARS. EACH MEMBER HAS ONE VOTE PROVIDDING THEY ARE IN GOOD STANDING AT THE TIME OF THE ELECTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GENERAL MEMBERSHIP MUST APPROVE ALL EXECUTIVE BOARD FINANCIAL DECISIONS REGARDING UNION AFFAIRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EXECUTIVE BOARD RECODING SECRETARY DOCUMENTS THE MINUTES OF MONTHLY EXECUTIVE BOARD MEETINGS. BOARD MEETING MINUTES ARE THEN REPORTED TO THE FULL MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EXECUTIVE BOARD RECORDING SECRETARY DOCUMENTS ALL MEETING RESULTS IN MONTHLY MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FORM 990 REVIEWED BY EXECUTIVE BOARD AT THE MONTHLY MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION USES A REFERRAL RANKING POLICY ONLY TO AWARD JOBS AND WORK TO MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7A NOMINATION MEETING IS HELD PRIOR TO ELECTION OF OFFICERS AND BOARD MEMBERS WHERE THE TERMS AND CONDITIONS OF THE RESPECTIVE POSITIONS ARE ESTABLISHED INCLUDING COMPENSATION. ALL MEMBERS ARE NOTIFIED AND MAY ATTEND THE MEETING. MEMBERSHIP ATTENDING THE MEETING MUST APPROVE ALL ASPECTS OF THE TERMS AND CONDITIONS INCLUDING PAY RATES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8ALL OFFICERS AND KEY EMPLOYEES ARE COVERED UNDER THE PREVIOUS REQUIRMENTS OF THE NOMINATING COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9FORM 990 IS MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10FORM 990, ANNUAL AUDIT REPORTS AND GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC BY THE TREASURER UPON REQUEST.
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 8A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section A, Line 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section B, Line 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Section B, Line 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part VI, Section B, Line 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part VI, Section C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalCompGreaterThan150KInd0false
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IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0531370
IRS990/TotalFunctionalExpensesGrp/TotalAmt0531370
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02870
IRS990/TotalLiabilitiesEOYAmt03324
IRS990/TotalLiabilitiesGrp/BOYAmt02870
IRS990/TotalLiabilitiesGrp/EOYAmt03324
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01509257
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01514811
IRS990/TotalProgramServiceExpensesAmt0531370
IRS990/TotalReportableCompFromOrgAmt0205507
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0506056
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01512127
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01518135
IRS990/TravelGrp/ProgramServicesAmt07630
IRS990/TravelGrp/TotalAmt07630
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01509257
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01514811
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10289 NORTH RIDGE RD E
IRS990/USAddress/City0LORAIN
IRS990/USAddress/State0OH
IRS990/USAddress/ZIPCode044055
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK SCARBERRY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04402774210
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-05-08
ReturnHeader/Filer/BusinessName/BusinessNameLine10LABORERS INTL UNION OF N AMERICA
ReturnHeader/Filer/BusinessNameControlTxt0LABO
ReturnHeader/Filer/EIN0340521185
ReturnHeader/Filer/PhoneNum04402774210
ReturnHeader/Filer/USAddress/AddressLine102089 NORTH RIDGE RD E
ReturnHeader/Filer/USAddress/City0LORAIN
ReturnHeader/Filer/USAddress/State0OH
ReturnHeader/Filer/USAddress/ZIPCode044055
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10DAVID L GARLAND COMPANY CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10422 EAST BROAD ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0ELYRIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode044035
ReturnHeader/PreparerPersonGrp/PhoneNum04403226171
ReturnHeader/PreparerPersonGrp/PreparationDt02014-05-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID L GARLAND CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02014-05-08T09:31:52-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

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