Civic Intelligence

Great Plains Laborers District Council Laborers-Employers Co-Op/Education Trust

990 • Fiscal year 2018 • EIN 37-1283656

Jan 01, 2018 to Dec 31, 2018 • Filed on Aug 06, 2019

4208 W Partridge Way Unit 3Peoria, IL 61615

(309) 692-8750

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.01x

Higher debt load relative to assets than 52% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

52nd percentile

0.01x

Higher debt load relative to revenue than 52% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2018

Net Margin

70th percentile

12%

Higher net margin than 70% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

97th percentile

$200,792

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 42.2% of source-year revenue.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2018

Asset Growth

61st percentile

5.7%

Faster asset growth than 61% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

77th percentile

10%

Faster revenue growth than 77% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$709,666

Up $90,744 (+15%) from 2016

Net Assets

Up

$705,185

Up $91,706 (+15%) from 2016

Liabilities

Down

$4,481

Down $962 (-18%) from 2016

Revenue

Up

$475,887

Up $107,456 (+29%) from 2016

Expenses

Up

$417,895

Up $41,095 (+11%) from 2016

Net Income

Up

$57,992

Up $66,361 (+793%) from 2016

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 2013: $615,606Liabilities 2013: $4,630Net Assets 2013: $610,9762013Assets 2014: $628,894Liabilities 2014: $5,522Net Assets 2014: $623,3722014Assets 2016: $618,922Liabilities 2016: $5,443Net Assets 2016: $613,4792016Assets 2018: $709,666Liabilities 2018: $4,481Net Assets 2018: $705,1852018Assets 2020: $879,708Liabilities 2020: $3,223Net Assets 2020: $876,4852020Assets 2021: $1,073,189Liabilities 2021: $4,552Net Assets 2021: $1,068,6372021Assets 2022: $1,141,595Liabilities 2022: $3,444Net Assets 2022: $1,138,1512022Assets 2024: $1,434,727Liabilities 2024: $4,783Net Assets 2024: $1,429,9442024

Highlighted filing

2018

Assets$709,666
Liabilities$4,481
Net Assets$705,185

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2013: $386,272Expenses 2013: $444,665Net Income 2013: -$58,3932013Revenue 2014: $392,324Expenses 2014: $379,928Net Income 2014: $12,3962014Revenue 2016: $368,431Expenses 2016: $376,800Net Income 2016: -$8,3692016Revenue 2018: $475,887Expenses 2018: $417,895Net Income 2018: $57,9922018Revenue 2020: $429,697Expenses 2020: $315,320Net Income 2020: $114,3772020Revenue 2021: $423,151Expenses 2021: $257,136Net Income 2021: $166,0152021Revenue 2022: $429,647Expenses 2022: $307,735Net Income 2022: $121,9122022Revenue 2024: $435,736Expenses 2024: $353,253Net Income 2024: $82,4832024

Highlighted filing

2018

Revenue$475,887
Expenses$417,895
Net Income$57,992
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Aug 6, 2019
Return Version
2018v3.1
Gross Receipts
$532,885
Mission and Program Overview

Mission

Communication between employers and local unions

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$390,461$448,586▲ $58,125
Investments in Publicly Traded Securities$227,707$215,448▼ $12,259
Land, Buildings, and Equipment, Net$44,398$31,885▼ $12,513
Total Assets$671,445$709,666▲ $38,221
Other Assets Total$8,879$13,747▲ $4,868
Liabilities
Accounts Payable and Accrued Expenses$5,238$4,481▼ $757
Total Liabilities$5,238$4,481▼ $757
Net Assets / Fund Balance
Unrestricted Net Assets$666,207$705,185▲ $38,978
Total Net Assets Fund Balance$666,207$705,185▲ $38,978
Total Liabilities and Net Assets / Fund Balance$671,445$709,666▲ $38,221

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$29,742$31,313$61,055
Equipment$2,143$11,652$13,795
Compensation and Service Providers

Employees

NameTitleOtherTotal
Charlie SchempfChairman$43,102$43,102

Board Members and Trustees

NameTitle
Anthony PennChairman
Bob SchroederTrustee
Dana OaksTrustee
Daniel AussemTrustee
Fortunato SalamoneTrustee
Jim HayneTrustee
Mike TuthillTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$384,383
Investment Income
$12,778
Other Revenue
$78,726
Change in Net Assets
$57,992

Audited Revenue Reconciliation

Revenue per Audited Statements
$473,342
Revenue Not Reported on Financial Statements
$2,545
Revenue Not Reported on Form 990
$-19,014
Total Revenue per Audited Statements
$454,328
Total Revenue per Form 990
$475,887
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$294,053
Other Expenses$123,842
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$122,292$25,803-$148,095
Pension Plan Contributions$82,499$17,407-$99,906
Other Employee Benefits$28,129$5,935-$34,064
Conferences and Meetings$31,169--$31,169
Fees for Services Management-$25,132-$25,132
Depreciation Depletion$11,075$2,337-$13,412
Payroll Taxes$9,899$2,089-$11,988
Travel$8,878$1,873-$10,751
Insurance$8,066$1,702-$9,768
Fees for Services Accounting-$6,750-$6,750
Office Expenses$4,744$1,000-$5,744
Occupancy$3,468$732-$4,200
Advertising-$3,231-$3,231
Fees for Service Investment Mgmnt Fees-$2,545-$2,545
Other Expenses$6,764$397-$397
Total Functional Expenses$316,983$100,912$0$417,895

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$417,895
Expenses per Audited Statements$415,350
Total Expenses per Audited Statements$415,350
Expenses Not Reported on Financial Statements$2,545
Expenses Not Reported on Form 990$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Reviewed and signed by director

Form 990, Part VI, Section B, Line 15

All compensation is reviewed by the board

Form 990, Part VI, Section C, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Great Plains Laborers District Council
EIN
37-1283656
Phone
3096928750
Address
4208 W PARTRIDGE WAY UNIT 3, PEORIA, IL 61615

Signing Officer

Name
Anthony Penn
Title
Chairman
Phone
3096928750
Signed
2019-08-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anthony Penn
Formed
1990
Legal Domicile
Il
Voting Board Members
7
Independent Board Members
7
Employees
2
Volunteers
0

Preparer

Firm
Romolo & Associates
Address
1700 W LUTHY DRIVE, PEORIA, IL 61615
Preparer
Michael Holder
Phone
3096822001
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 1

The organization uses the modified cash basis of accounting.

Financial Statement Notes

PART X, LINE 2:

The organization has been granted tax-exempt status under internal revenue code section 501(c)(5) and an equivalent section of the illinois income tax law. The total amounts of interest and penalties recognized in the statements of revenues, expenses, and changes in net assets and the total amounts of interest and penalties recognized in the statements of assets, liabilities, and net assets are $0. Financial accounting standards board accounting standards codification (asc) 740-10-25-6 require management to evaluate tax positions taken and recognize a tax liability (or asset) if the organization has taken an uncertain tax position that more likely than not would not be sustained upon examination by federal and state taxing authorities. Management has analyzed the tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The organization is subject to routine audits by taxing jurisdictions: however, there are currently no audits for any tax periods in progress. The organization has never had unrelated business income tax (ubit) nor has it filed the form 990-t. Therefore, all tax years are open for examination by federal and state taxing authorities related to ubit.

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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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS BEEN GRANTED TAX-EXEMPT STATUS UNDER INTERNAL REVENUE CODE SECTION 501(C)(5) AND AN EQUIVALENT SECTION OF THE ILLINOIS INCOME TAX LAW. THE TOTAL AMOUNTS OF INTEREST AND PENALTIES RECOGNIZED IN THE STATEMENTS OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS AND THE TOTAL AMOUNTS OF INTEREST AND PENALTIES RECOGNIZED IN THE STATEMENTS OF ASSETS, LIABILITIES, AND NET ASSETS ARE $0. FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10-25-6 REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS: HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION HAS NEVER HAD UNRELATED BUSINESS INCOME TAX (UBIT) NOR HAS IT FILED THE FORM 990-T. THEREFORE, ALL TAX YEARS ARE OPEN FOR EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES RELATED TO UBIT.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt031885
IRS990ScheduleD/TotalExpensesPerForm990Amt0417895
IRS990ScheduleD/TotalRevenuePerForm990Amt0475887
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0454328
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0415350
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0116728
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt067032
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt017032
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ANTHONY PENN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CHAIRMAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0200792
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED AND SIGNED BY DIRECTOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL COMPENSATION IS REVIEWED BY THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION USES THE MODIFIED CASH BASIS OF ACCOUNTING.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 1
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0GREAT PLAINS LABORERS DISTRICT COUNCIL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0061694040
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROVIDE ASSISTANCE TO MEMBER LOCALS WITH ALL UNION RELATED ACTIVITIES.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt04208 W PARTRIDGE WAY UNIT 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0PEORIA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd061615
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd01
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt060000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH PAID
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0GREAT PLAINS LABORERS DISTRICT COUNCIL
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0O
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0671445
IRS990/TotalAssetsEOYAmt0709666
IRS990/TotalAssetsGrp/BOYAmt0671445
IRS990/TotalAssetsGrp/EOYAmt0709666
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0100912
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0316983
IRS990/TotalFunctionalExpensesGrp/TotalAmt0417895
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05238
IRS990/TotalLiabilitiesEOYAmt04481
IRS990/TotalLiabilitiesGrp/BOYAmt05238
IRS990/TotalLiabilitiesGrp/EOYAmt04481
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0666207
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0705185
IRS990/TotalOtherCompensationAmt0109001
IRS990/TotalProgramServiceExpensesAmt0316983
IRS990/TotalProgramServiceRevenueAmt0384383
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt012778
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0463109
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0475887
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0671445
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0709666
IRS990/TotReportableCompRltdOrgAmt0134893
IRS990/TravelGrp/ManagementAndGeneralAmt01873
IRS990/TravelGrp/ProgramServicesAmt08878
IRS990/TravelGrp/TotalAmt010751
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0666207
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0705185
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04208 W PARTRIDGE WAY UNIT 3
IRS990/USAddress/CityNm0PEORIA
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd061615
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0GREATPLAINSLECET.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01

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