Civic Intelligence

Laborers International Union of North America Local Union 41

990 • Fiscal year 2015 • EIN 35-0415862

Jan 01, 2015 to Dec 31, 2015 • Filed on Mar 21, 2016

550 Superior AvenueMunster, IN 46321

(219) 924-7922

Siviq Scores

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

Liabilities / Assets

13th percentile

0.00x

Higher debt load relative to assets than 13% of similar nonprofits.

2015 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

18th percentile

0.00x

Higher debt load relative to revenue than 18% of similar nonprofits.

2015 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2015

Net Margin

75th percentile

15%

Higher net margin than 75% of similar nonprofits.

2015 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

73rd percentile

$284,711

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 10.5% of source-year revenue.

2015 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2015

Asset Growth

39th percentile

1.8%

Faster asset growth than 39% of similar nonprofits.

2015 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

2nd percentile

-24%

Faster revenue growth than 2% of similar nonprofits.

2015 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Assets

Up

$13,098,236

Up $230,210 (+1.8%) from 2014

Net Assets

Up

$13,091,967

Up $229,750 (+1.8%) from 2014

Liabilities

Up

$6,269

Up $460 (+7.9%) from 2014

Revenue

Down

$2,707,763

Down $876,291 (-24%) from 2014

Expenses

Down

$2,297,553

Down $377,929 (-14%) from 2014

Net Income

Down

$410,210

Down $498,362 (-55%) from 2014

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2010: $3,931,757Liabilities 2010: $45,102Net Assets 2010: $3,886,6552010Assets 2011: $5,372,922Liabilities 2011: $5,522Net Assets 2011: $5,367,4002011Assets 2012: $9,132,818Liabilities 2012: $4,404Net Assets 2012: $9,128,4142012Assets 2013: $12,013,288Liabilities 2013: $5,645Net Assets 2013: $12,007,6432013Assets 2014: $12,868,026Liabilities 2014: $5,809Net Assets 2014: $12,862,2172014Assets 2015: $13,098,236Liabilities 2015: $6,269Net Assets 2015: $13,091,9672015Assets 2016: $13,469,292Liabilities 2016: $7,659Net Assets 2016: $13,461,6332016Assets 2017: $13,968,071Liabilities 2017: $7,940Net Assets 2017: $13,960,1312017Assets 2018: $13,999,015Liabilities 2018: $6,453Net Assets 2018: $13,992,5622018Assets 2019: $15,137,088Liabilities 2019: $5,702Net Assets 2019: $15,131,3862019Assets 2020: $15,232,944Liabilities 2020: $8,137Net Assets 2020: $15,224,8072020Assets 2021: $15,777,898Liabilities 2021: $12,827Net Assets 2021: $15,765,0712021Assets 2022: $14,821,789Liabilities 2022: $10,371Net Assets 2022: $14,811,4182022Assets 2023: $16,263,197Liabilities 2023: $11,627Net Assets 2023: $16,251,5702023Assets 2024: $17,672,768Liabilities 2024: $8,469Net Assets 2024: $17,664,2992024Assets 2025: $19,136,865Liabilities 2025: $9,570Net Assets 2025: $19,127,2952025

Highlighted filing

2015

Assets$13,098,236
Liabilities$6,269
Net Assets$13,091,967

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $1,693,3032010Expenses 2011: $1,946,9832011Expenses 2012: $2,159,3532012Revenue 2013: $5,141,339Expenses 2013: $2,225,316Net Income 2013: $2,916,0232013Revenue 2014: $3,584,054Expenses 2014: $2,675,482Net Income 2014: $908,5722014Revenue 2015: $2,707,763Expenses 2015: $2,297,553Net Income 2015: $410,2102015Revenue 2016: $2,679,777Expenses 2016: $2,485,486Net Income 2016: $194,2912016Revenue 2017: $2,339,321Expenses 2017: $2,260,035Net Income 2017: $79,2862017Revenue 2018: $2,719,619Expenses 2018: $2,268,263Net Income 2018: $451,3562018Revenue 2019: $2,839,343Expenses 2019: $2,410,382Net Income 2019: $428,9612019Revenue 2020: $1,934,348Expenses 2020: $2,459,592Net Income 2020: -$525,2442020Revenue 2021: $2,812,260Expenses 2021: $2,587,006Net Income 2021: $225,2542021Revenue 2022: $3,443,117Expenses 2022: $2,692,590Net Income 2022: $750,5272022Revenue 2023: $3,311,271Expenses 2023: $2,786,191Net Income 2023: $525,0802023Revenue 2024: $4,180,711Expenses 2024: $3,071,983Net Income 2024: $1,108,7282024Revenue 2025: $4,018,909Expenses 2025: $3,243,152Net Income 2025: $775,7572025

Highlighted filing

2015

Revenue$2,707,763
Expenses$2,297,553
Net Income$410,210
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Mar 21, 2016
Return Version
2015v2.1
Gross Receipts
$3,227,746
Mission and Program Overview

Mission

Laborers international union of north america local 41 provides its members work in the construction industry. It provides its members family - supporting pay, good benefits, and the opportunity for advancement and better lives.

To organize all workers for the economic, moral, and social advancement of their condition and status.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$10,245,153$10,522,670▲ $277,517
Land, Buildings, and Equipment, Net$1,671,783$1,577,520▼ $94,263
Savings and Temporary Cash Investments$610,721$610,721→ $0
Cash and Non-Interest-Bearing Accounts$339,869$358,198▲ $18,329
Inventories for Sale or Use-$28,627-
Total Assets$12,868,026$13,098,236▲ $230,210
Other Assets Total$500$500→ $0
Liabilities
Other Liabilities$5,809$6,269▲ $460
Total Liabilities$5,809$6,269▲ $460
Net Assets / Fund Balance
Unrestricted Net Assets$12,862,217$13,091,967▲ $229,750
Total Net Assets Fund Balance$12,862,217$13,091,967▲ $229,750
Total Liabilities and Net Assets / Fund Balance$12,868,026$13,098,236▲ $230,210

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,270,766$204,726$1,475,492
Other Land Buildings$114,116$68,470$182,586
Equipment$43,013$129,522$172,535
Land$149,625-$149,625
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
William K RoachSec TreasureFT$186,895$97,816$284,711
William K RoachSec Treasurer / Mgr-$179,680$105,031$284,711
Scott SparksPresidentFT$172,100$99,981$272,081
Kevin SparksRecording SeFT$175,508$93,024$268,532
Kevin SparksRecording Secretary-$171,770$96,762$268,532
Rick Henson JrVice PresideFT$175,150$93,105$268,255
Rick Henson JrVice President-$171,995$96,260$268,255
Efrain MataExecutive Bo-$5,400-$5,400
Jason JagielaExecutive Bo-$5,400-$5,400
Scott MechExecutive Bo-$5,400-$5,400
Brian SparksAuditor-$5,160-$5,160
Donald RoachAuditor-$5,160-$5,160
Nicolas FranceschiSergeant at-$5,160-$5,160
Shawn SingletonAuditor-$5,160-$5,160
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,476,112
Investment Income
$194,311
Other Revenue
$37,340
Change in Net Assets
$410,210

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,707,763
Revenue Not Reported on Form 990
$-185,484
Total Revenue per Audited Statements
$2,522,279
Total Revenue per Form 990
$2,707,763
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,339,469
Other Expenses$899,446
Grants and Similar Amounts Paid$36,646
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$1,109,408
Payments to Affiliates---$250,962
Depreciation Depletion---$117,401
Occupancy---$112,938
Other Salaries and Wages---$101,328
Conferences and Meetings---$100,322
Pension Plan Contributions---$56,539
Payroll Taxes---$52,979
Office Expenses---$48,971
Grants to Domestic Orgs---$36,080
Insurance---$24,378
Travel---$23,767
Fees for Services Accounting---$22,000
Benefits to Members---$21,992
Other Employee Benefits---$19,215
Advertising---$15,000
Fees for Services Legal---$5,779
Other Expenses---$2,137
Grants to Domestic Individuals---$566
Total Functional Expenses$0$0$0$2,297,553

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,297,553
Total Expenses per Form 990$2,297,553
Total Expenses per Audited Statements$2,292,529
Expenses Not Reported on Form 990$-5,024
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Purdue Calumet AthleticsHammond, INN/aCharitable Donation$10,000
Pirates IncMunster, IN501c3Charitable Donation$5,500
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
Yes
In-house lobbying only
Yes
Subject to proxy tax
Yes
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Scott SparksFamily MemberEmploymentNo$166,520
Kevin SparksFamily MemberEmploymentNo$166,370
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Employee Payroll Withholdings$6,269
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
Yes
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 2

Kevin sparks scott sparks officer officer brother kevin sparks brian sparks officer officer brother scott sparks brian sparks officer officer brother william roach donald roach officer officer father-son

Form 990, Page 6, Part VI, Line 6

The local consists of journeymen, apprentices, and retirees who are considered to be members as long as their dues have been paid according to the local bylaws.

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

The local consists of members who are eligible to vote for board members when the time comes for election. Eligible members are allowed to vote for every officer of the local.

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

Decisions that must be approved by the membership are presented to the members at regularly scheduled membership meetings convened in accordance with local and international bylaws.

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

The completed form 990 is presented to the entire executive board (the governing body) of the local. The executive board reviews the form and discusses any matters of uncertainty. The completed form 990 is approved and signed by the business manager and submitted to 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 part of the constitution by which our organization is governed. Any member or employee of the organization can contact the liuna (an affiliated organization governed by the same 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 theere may be conflicts of interest. This information is open to the public.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Laborers International Union of
EIN
35-0415862
Phone
2199247922
Address
550 SUPERIOR AVENUE, MUNSTER, IN 46321

Signing Officer

Name
William K Roach
Title
Sec Treasurer / Mgr
Phone
2199247922
Signed
2016-03-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William K Roach
Formed
1913
Legal Domicile
In
Voting Board Members
7
Independent Board Members
0
Employees
13

Preparer

Firm
L M Henderson & Company Llp
Address
450 E 96TH ST STE 200, INDIANAPOLIS, IN 46240
Preparer
Michelle L Zimmerman
Phone
3175661000
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Laborers international union of north america local 41 provides its members work in the construction industry. It provides its members family - supporting pay, good benefits, and the opportunity for advancement and better lives.

Form 990, Page 12, Part XII, Line 1

The audited financial statements are prepared using the modified cash method of accounting. There has been no change in the accounting method in regards to the audited financial statements. Therefore, for accurate reporting on the form 990 we are marking the box "other" to indicate that the financials are prepared on a modified cash basis of accounting.

Financial Statement Notes

Schedule D, Page 3, Part X

The union has been determined by the internal revenue service to be exempt from federal income tax under section 501(c)(5) of the internal revenue code. The union is subject to state and federal income taxes on its unrelated business income, if any. No provision for income taxes has been recorded. The tax years ended december 31, 2015 and december 31, 2014 remain subject to examination by major tax jurisdictions.

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IRS990/MissionDesc0LABORERS INTERNATIONAL UNION OF NORTH AMERICA LOCAL 41 PROVIDES ITS MEMBERS WORK IN THE CONSTRUCTION INDUSTRY. IT PROVIDES ITS MEMBERS FAMILY - SUPPORTING PAY, GOOD BENEFITS, AND THE OPPORTUNITY FOR ADVANCEMENT AND BETTER LIVES.
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IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherAssetsTotalGrp/EOYAmt0500
IRS990/OtherEmployeeBenefitsGrp/TotalAmt019215
IRS990/OtherExpensesGrp/Desc0MEMBERSHIP ACTIVITIES
IRS990/OtherExpensesGrp/Desc1TRANSFERS TO PAC FUND
IRS990/OtherExpensesGrp/Desc2TWIC CARD REIMBURSEMENT
IRS990/OtherExpensesGrp/Desc3DUES & SUBSCRIPTIONS
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IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/Desc1TWIC CARD REIMBURSEMENTS
IRS990/OtherRevenueMiscGrp/Desc2APPLICATION FEES COLLECTED
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IRS990/PaymentsToAffiliatesGrp/TotalAmt0250962
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IRS990/PensionPlanContributionsGrp/TotalAmt056539
IRS990/PoliticalCampaignActyInd0true
IRS990/PrincipalOfficerNm0WILLIAM K ROACH
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IRS990/PYTotalRevenueAmt03584054
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IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/Section527PoliticalOrgGrp/ContributionsRcvdDlvrAmt025955
IRS990ScheduleC/Section527PoliticalOrgGrp/EIN0350415862
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt0LABORERS LOCAL 41 LEGISLATIVE FUND
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt0550 SUPERIOR AVENUE
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm0MUNSTER
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd0IN
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd046321
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE LOCAL ESTABLISHED A PAC FUND WHOSE PURPOSE IS TO PROVIDE SUPPORT TO LOCAL AND STATE POLITICAL CANDIDATES WHOSE IDEALS ARE CONSISTENT WITH THOSE OF THE LOCAL.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART I-A, LINE 1
IRS990ScheduleD/BuildingsGrp/BookValueAmt01270766
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0204726
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01475492
IRS990ScheduleD/EquipmentGrp/BookValueAmt043013
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0129522
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IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-185484
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0114116
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt068470
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0182586
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06269
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0EMPLOYEE PAYROLL WITHHOLDINGS
IRS990ScheduleD/PriorYearAdjustmentsAmt0-5024
IRS990ScheduleD/RevenueNotReportedAmt0-185484
IRS990ScheduleD/RevenueSubtotalAmt02707763
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE UNION HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE TO BE EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. THE UNION IS SUBJECT TO STATE AND FEDERAL INCOME TAXES ON ITS UNRELATED BUSINESS INCOME, IF ANY. NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. THE TAX YEARS ENDED DECEMBER 31, 2015 AND DECEMBER 31, 2014 REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01577520
IRS990ScheduleD/TotalExpensesPerForm990Amt02297553
IRS990ScheduleD/TotalLiabilityAmt06269
IRS990ScheduleD/TotalRevenuePerForm990Amt02707763
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02522279
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02292529
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt05500
IRS990ScheduleI/RecipientTable/CashGrantAmt110000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501C3
IRS990ScheduleI/RecipientTable/IRCSectionDesc1N/A
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc0N/A
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc1N/A
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0CHARITABLE DONATION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1CHARITABLE DONATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0PIRATES INC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1PURDUE CALUMET ATHLETICS
IRS990ScheduleI/RecipientTable/RecipientEIN0351503900
IRS990ScheduleI/RecipientTable/RecipientEIN1356002041
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO BOX 3288
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt12200 169TH ST
IRS990ScheduleI/RecipientTable/USAddress/CityNm0MUNSTER
IRS990ScheduleI/RecipientTable/USAddress/CityNm1HAMMOND
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0IN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1IN
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd046321
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd146323
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc1FMV
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE BOARD CAREFULLY REVIEWS ALL REQUESTS FOR DONATIONS AND GRANTS PRIOR TO THEIR APPROVAL AND DISBURSEMENT. APPROVAL IS GRANTED ONLY TO REPUTABLE ORGANIZATIONS WHO HAVE SATISFIED THE BOARD'S DUE DILIGENCE. THE BOARD PERFORMS NO SUBSEQUENT MONITORING OF THE USE OF THE DONATIONS OR GRANTS. ALL RECORDS REGARDING THE DISBURSEMENT OF FUNDS ARE MAINTAINED AT THE LOCAL'S OFFICE.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0179680
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1172100
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2171770
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt3171995
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt086200
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt181462
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt281408
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt381489
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt011616
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt111616
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt211616
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt311616
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt07215
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt16903
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt23738
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt33155
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0WILLIAM K ROACH
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1SCOTT SPARKS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2KEVIN SPARKS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3RICK HENSON JR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0SEC TREASURER / MGR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2RECORDING SECRETARY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3VICE PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0284711
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1272081
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt2268532
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt3268255
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SubstantiationRequiredInd0true
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0CERTAIN OFFICERS OF THE LOCAL ATTEND ANNUAL CONVENTIONS HOSTED BY THE LABORERS' INTERNATIONAL UNION OF NORTH AMERICA. THESE CONVENTIONS ARE MULTI-DAY CONVENTIONS AND SPOUSES ARE ALLOWED TO TRAVEL WITH THE OFFICERS.
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt1FOR EVERY ANNUAL CONVENTION, ALL OFFICER EXPENSES, INCLUDING SPOUSE EXPENSES, ARE APPROVED BY THE MEMBERS OF THE LOCAL DURING THE MONTHLY MEMBERSHIP MEETINGS.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE J, PAGE 1, PART I, LINE 1A
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE J, PAGE 1, PART I, LINE 1B
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleJ/TravelForCompanionsInd0X
IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0KEVIN SPARKS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1SCOTT SPARKS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0FAMILY MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1FAMILY MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0166370
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt1166520
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0EMPLOYMENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1EMPLOYMENT
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0(A) NAME OF PERSON: KEVIN SPARKS (D) DESCRIPTION OF TRANSACTION: KEVIN SPARKS IS THE RECORDING SECRETARY OF THE LOCAL. THE LOCAL PAYS KEVIN SPARKS A SALARY AND CONTRIBUTES TO EMPLOYEE BENEFIT PLANS ON HIS BEHALF. KEVIN SPARKS IS A FAMILY MEMBER OF PRESIDENT SCOTT SPARKS. (A) NAME OF PERSON: SCOTT SPARKS (D) DESCRIPTION OF TRANSACTION: SCOTT SPARKS IS THE PRESIDENT OF THE LOCAL. THE LOCAL PAYS SCOTT SPARKS A SALARY AND CONTRIBUTES TO EMPLOYEE BENEFIT PLANS ON HIS BEHALF. SCOTT SPARKS IS A FAMILY MEMBER OF RECORDING SECRETARY KEVIN SPARKS.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LABORERS INTERNATIONAL UNION OF NORTH AMERICA LOCAL 41 PROVIDES ITS MEMBERS WORK IN THE CONSTRUCTION INDUSTRY. IT PROVIDES ITS MEMBERS FAMILY - SUPPORTING PAY, GOOD BENEFITS, AND THE OPPORTUNITY FOR ADVANCEMENT AND BETTER LIVES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1KEVIN SPARKS SCOTT SPARKS OFFICER OFFICER BROTHER KEVIN SPARKS BRIAN SPARKS OFFICER OFFICER BROTHER SCOTT SPARKS BRIAN SPARKS OFFICER OFFICER BROTHER WILLIAM ROACH DONALD ROACH OFFICER OFFICER FATHER-SON
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE LOCAL CONSISTS OF JOURNEYMEN, APPRENTICES, AND RETIREES WHO ARE CONSIDERED TO BE MEMBERS AS LONG AS THEIR DUES HAVE BEEN PAID ACCORDING TO THE LOCAL BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE LOCAL CONSISTS OF MEMBERS WHO ARE ELIGIBLE TO VOTE FOR BOARD MEMBERS WHEN THE TIME COMES FOR ELECTION. ELIGIBLE MEMBERS ARE ALLOWED TO VOTE FOR EVERY OFFICER OF THE LOCAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DECISIONS THAT MUST BE APPROVED BY THE MEMBERSHIP ARE PRESENTED TO THE MEMBERS AT REGULARLY SCHEDULED MEMBERSHIP MEETINGS CONVENED IN ACCORDANCE WITH LOCAL AND INTERNATIONAL BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE COMPLETED FORM 990 IS PRESENTED TO THE ENTIRE EXECUTIVE BOARD (THE GOVERNING BODY) OF THE LOCAL. THE EXECUTIVE BOARD REVIEWS THE FORM AND DISCUSSES ANY MATTERS OF UNCERTAINTY. THE COMPLETED FORM 990 IS APPROVED AND SIGNED BY THE BUSINESS MANAGER AND SUBMITTED TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE 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 GOVERNED BY THE SAME 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 THEERE MAY BE CONFLICTS OF INTEREST. THIS INFORMATION IS OPEN TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE AUDITED FINANCIAL STATEMENTS ARE PREPARED USING THE MODIFIED CASH METHOD OF ACCOUNTING. THERE HAS BEEN NO CHANGE IN THE ACCOUNTING METHOD IN REGARDS TO THE AUDITED FINANCIAL STATEMENTS. THEREFORE, FOR ACCURATE REPORTING ON THE FORM 990 WE ARE MARKING THE BOX "OTHER" TO INDICATE THAT THE FINANCIALS ARE PREPARED ON A MODIFIED CASH BASIS OF ACCOUNTING.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$19.1$0.01$19.1$4.02$3.24$0.78
2024Detailed filing. Detailed filing data is available for this year.$17.7$0.01$17.7$4.18$3.07$1.11
2023Detailed filing. Detailed filing data is available for this year.$16.3$0.01$16.3$3.31$2.79$0.53
2022Detailed filing. Detailed filing data is available for this year.$14.8$0.01$14.8$3.44$2.69$0.75
2021Detailed filing. Detailed filing data is available for this year.$15.8$0.01$15.8$2.81$2.59$0.23
2020Detailed filing. Detailed filing data is available for this year.$15.2$0.01$15.2$1.93$2.46$0.53
2019Detailed filing. Detailed filing data is available for this year.$15.1$0.01$15.1$2.84$2.41$0.43
2018Detailed filing. Detailed filing data is available for this year.$14.0$0.01$14.0$2.72$2.27$0.45
2017Detailed filing. Detailed filing data is available for this year.$14.0$0.01$14.0$2.34$2.26$0.08
2016Detailed filing. Detailed filing data is available for this year.$13.5$0.01$13.5$2.68$2.49$0.19
2015Detailed filing. Detailed filing data is available for this year.$13.1$0.01$13.1$2.71$2.30$0.41
2014Detailed filing. Detailed filing data is available for this year.$12.9$0.01$12.9$3.58$2.68$0.91
2013Detailed filing. Detailed filing data is available for this year.$12.0$0.01$12.0$5.14$2.23$2.92
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.13$0.00$9.13$2.16
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.37$0.01$5.37$1.95
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.93$0.05$3.89$1.69