Civic Intelligence

Laborers International Union of North America Local Union 41

990 • Fiscal year 2016 • EIN 35-0415862

Jan 01, 2016 to Dec 31, 2016 • Filed on Mar 15, 2017

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

14th percentile

0.00x

Higher debt load relative to assets than 14% of similar nonprofits.

2016 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

21st percentile

0.00x

Higher debt load relative to revenue than 21% of similar nonprofits.

2016 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2016

Net Margin

52nd percentile

7.3%

Higher net margin than 52% of similar nonprofits.

2016 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

73rd percentile

$285,595

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 10.7% of source-year revenue.

2016 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2016

Asset Growth

38th percentile

2.8%

Faster asset growth than 38% of similar nonprofits.

2016 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

28th percentile

-1.0%

Faster revenue growth than 28% of similar nonprofits.

2016 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Assets

Up

$13,469,292

Up $371,056 (+2.8%) from 2015

Net Assets

Up

$13,461,633

Up $369,666 (+2.8%) from 2015

Liabilities

Up

$7,659

Up $1,390 (+22%) from 2015

Revenue

Down

$2,679,777

Down $27,986 (-1.0%) from 2015

Expenses

Up

$2,485,486

Up $187,933 (+8.2%) from 2015

Net Income

Down

$194,291

Down $215,919 (-53%) from 2015

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

2016

Assets$13,469,292
Liabilities$7,659
Net Assets$13,461,633

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

2016

Revenue$2,679,777
Expenses$2,485,486
Net Income$194,291
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Mar 15, 2017
Return Version
2016v3.0
Gross Receipts
$2,883,594
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$10,522,670$10,701,748▲ $179,078
Land, Buildings, and Equipment, Net$1,577,520$1,530,999▼ $46,521
Cash and Non-Interest-Bearing Accounts$358,198$741,285▲ $383,087
Savings and Temporary Cash Investments$610,721$457,638▼ $153,083
Inventories for Sale or Use$28,627$37,122▲ $8,495
Total Assets$13,098,236$13,469,292▲ $371,056
Other Assets Total$500$500→ $0
Liabilities
Other Liabilities$6,269$7,659▲ $1,390
Total Liabilities$6,269$7,659▲ $1,390
Net Assets / Fund Balance
Unrestricted Net Assets$13,091,967$13,461,633▲ $369,666
Total Net Assets Fund Balance$13,091,967$13,461,633▲ $369,666
Total Liabilities and Net Assets / Fund Balance$13,098,236$13,469,292▲ $371,056

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,230,411$258,390$1,488,801
Other Land Buildings$125,588$70,422$196,010
Equipment$25,375$147,160$172,535
Land$149,625-$149,625
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
William K RoachSec TreasureFT$190,591$95,004$285,595
William K RoachSec Treasurer / Mgr-$184,856$100,739$285,595
Scott SparksPresidentFT$176,884$95,500$272,384
Kevin SparksRecording SeFT$179,329$92,342$271,671
Kevin SparksRecording Secretary-$176,704$94,967$271,671
Rick Henson JrVice PresideFT$178,223$92,342$270,565
Rick Henson JrVice President-$176,704$93,861$270,565
Jason JagielaExecutive Bo-$5,400-$5,400
Scott MechExecutive Bo-$5,400-$5,400
Shawn SingletonExecutive Bo-$5,340-$5,340
Brian SparksAuditor-$5,160-$5,160
Donald RoachAuditor-$5,160-$5,160
Nicolas FranceschiAuditor-$5,160-$5,160
Sergio Salinas JrSergeant at-$3,440-$3,440
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,450,707
Investment Income
$204,466
Other Revenue
$24,604
Change in Net Assets
$194,291

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,679,777
Revenue Not Reported on Form 990
$175,375
Total Revenue per Audited Statements
$2,855,152
Total Revenue per Form 990
$2,679,777
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,386,408
Other Expenses$1,022,268
Grants and Similar Amounts Paid$45,156
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$1,122,298
Payments to Affiliates---$236,798
Depreciation Depletion---$117,228
Other Salaries and Wages---$109,363
Occupancy---$98,943
Pension Plan Contributions---$78,932
Conferences and Meetings---$76,049
Office Expenses---$70,543
Payroll Taxes---$51,931
Grants to Domestic Orgs---$45,156
Benefits to Members---$31,654
Travel---$24,956
Other Employee Benefits---$22,534
Fees for Services Accounting---$18,450
Insurance---$15,799
Advertising---$15,000
Fees for Services Legal---$5,653
Other Expenses---$2,995
All Other Expenses---$1,408
Comp Disqual Persons---$1,350
Total Functional Expenses$0$0$0$2,485,486

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,485,486
Total Expenses per Audited Statements$2,485,486
Total Expenses per Form 990$2,485,486
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Indiana State Afl-cioIndianapolis, IN501c3Charitable Donation$10,000
Purdue Calumet AthleticsHammond, INN/aCharitable Donation$10,000
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$161,124
Kevin SparksFamily MemberEmploymentNo$160,959
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Employee Payroll Withholdings$7,659
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
2017-03-15
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
17

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 local 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 local is subject to state and federal income taxes on its unrelated business income, if any. No provision for income taxes has been recorded. The annual information returns for the local are subject to examination by taxing authorities for a period of three years from the date they are filed. As of december 31, 2016, the tax years 2015, 2014, and 2013 remain subject to examination.

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IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt013091967
IRS990/NetAssetsOrFundBalancesEOYAmt013461633
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-3213
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-3213
IRS990/NetUnrlzdGainsLossesInvstAmt0175375
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IRS990/OccupancyGrp/TotalAmt098943
IRS990/OfficeExpensesGrp/TotalAmt070543
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0500
IRS990/OtherAssetsTotalGrp/EOYAmt0500
IRS990/OtherEmployeeBenefitsGrp/TotalAmt022534
IRS990/OtherExpensesGrp/Desc0MEMBERSHIP ACTIVITIES
IRS990/OtherExpensesGrp/Desc1TRANSFERS TO PAC FUND
IRS990/OtherExpensesGrp/Desc2PROMOTIONAL MERCHANDISE
IRS990/OtherExpensesGrp/Desc3DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/TotalAmt0294692
IRS990/OtherExpensesGrp/TotalAmt136215
IRS990/OtherExpensesGrp/TotalAmt27539
IRS990/OtherExpensesGrp/TotalAmt32995
IRS990/OtherLiabilitiesGrp/BOYAmt06269
IRS990/OtherLiabilitiesGrp/EOYAmt07659
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/Desc1APPLICATION FEES COLLECTED
IRS990/OtherRevenueMiscGrp/Desc2TWIC CARD REIMBURSEMENTS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt020436
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt12760
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt21408
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt020436
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt12760
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt21408
IRS990/OtherRevenueTotalAmt024604
IRS990/OtherSalariesAndWagesGrp/TotalAmt0109363
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt0236798
IRS990/PayrollTaxesGrp/TotalAmt051931
IRS990/PensionPlanContributionsGrp/TotalAmt078932
IRS990/PoliticalCampaignActyInd0true
IRS990/PrincipalOfficerNm0WILLIAM K ROACH
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES / ASSESSMENTS
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02450707
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt021992
IRS990/PYGrantsAndSimilarPaidAmt036646
IRS990/PYInvestmentIncomeAmt0194311
IRS990/PYOtherExpensesAmt0899446
IRS990/PYOtherRevenueAmt037340
IRS990/PYProgramServiceRevenueAmt02476112
IRS990/PYRevenuesLessExpensesAmt0410210
IRS990/PYSalariesCompEmpBnftPaidAmt01339469
IRS990/PYTotalExpensesAmt02297553
IRS990/PYTotalRevenueAmt02707763
IRS990/ReconcilationRevenueExpnssAmt0194291
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0610721
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0457638
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/Section527PoliticalOrgGrp/ContributionsRcvdDlvrAmt036215
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/BookValueAmt01230411
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0258390
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01488801
IRS990ScheduleD/EquipmentGrp/BookValueAmt025375
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0147160
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0172535
IRS990ScheduleD/ExpensesSubtotalAmt02485486
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0149625
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0149625
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0175375
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0125588
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt070422
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0196010
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07659
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0EMPLOYEE PAYROLL WITHHOLDINGS
IRS990ScheduleD/RevenueNotReportedAmt0175375
IRS990ScheduleD/RevenueSubtotalAmt02679777
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE LOCAL 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 LOCAL IS SUBJECT TO STATE AND FEDERAL INCOME TAXES ON ITS UNRELATED BUSINESS INCOME, IF ANY. NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. THE ANNUAL INFORMATION RETURNS FOR THE LOCAL ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE DATE THEY ARE FILED. AS OF DECEMBER 31, 2016, THE TAX YEARS 2015, 2014, AND 2013 REMAIN SUBJECT TO EXAMINATION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01530999
IRS990ScheduleD/TotalExpensesPerForm990Amt02485486
IRS990ScheduleD/TotalLiabilityAmt07659
IRS990ScheduleD/TotalRevenuePerForm990Amt02679777
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02855152
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02485486
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt010000
IRS990ScheduleI/RecipientTable/CashGrantAmt110000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0N/A
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501C3
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc0N/A
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc1N/A
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0CHARITABLE DONATION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1CHARITABLE DONATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0PURDUE CALUMET ATHLETICS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1INDIANA STATE AFL-CIO
IRS990ScheduleI/RecipientTable/RecipientEIN0356002041
IRS990ScheduleI/RecipientTable/RecipientEIN1351828936
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt02200 169TH ST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt11701 W 18TH STREET
IRS990ScheduleI/RecipientTable/USAddress/CityNm0HAMMOND
IRS990ScheduleI/RecipientTable/USAddress/CityNm1INDIANAPOLIS
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0IN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1IN
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd046323
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd146202
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/BaseCompensationFilingOrgAmt0184856
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1176884
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2176704
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt3176704
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt083208
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt180606
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt280546
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt380546
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt011796
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt111796
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt211796
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt311796
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt05735
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt13098
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt22625
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt31519
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/TotalCompensationFilingOrgAmt0285595
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1272384
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt2271671
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt3270565
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/TransactionAmt0160959
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt1161124
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6

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