Civic Intelligence

Laborers International Union of North America

990 • Fiscal year 2016 • EIN 38-3478721

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 14, 2017

1500 East Columbia AveBattle Creek, MI 49014

(269) 962-8010

Siviq Scores

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

Liabilities / Assets

57th percentile

0.03x

Higher debt load relative to assets than 57% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

61st percentile

0.05x

Higher debt load relative to revenue than 61% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Net Margin

70th percentile

12%

Higher net margin than 70% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

75th percentile

$161,757

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 13.4% of source-year revenue.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Asset Growth

65th percentile

8.9%

Faster asset growth than 65% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

54th percentile

3.6%

Faster revenue growth than 54% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,818,963

Up $149,112 (+8.9%) from 2015

Net Assets

Up

$1,761,032

Up $139,053 (+8.6%) from 2015

Liabilities

Up

$57,931

Up $10,059 (+21%) from 2015

Revenue

Up

$1,204,585

Up $41,669 (+3.6%) from 2015

Expenses

Up

$1,065,852

Up $111,893 (+12%) from 2015

Net Income

Down

$138,733

Down $70,224 (-34%) from 2015

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $1,309,119Liabilities 2010: $43,964Net Assets 2010: $1,265,1552010Assets 2011: $1,316,879Liabilities 2011: $50,537Net Assets 2011: $1,266,3422011Assets 2012: $1,165,489Liabilities 2012: $46,181Net Assets 2012: $1,119,3082012Assets 2013: $1,191,956Liabilities 2013: $48,136Net Assets 2013: $1,143,8202013Assets 2014: $1,460,988Liabilities 2014: $48,196Net Assets 2014: $1,412,7922014Assets 2015: $1,669,851Liabilities 2015: $47,872Net Assets 2015: $1,621,9792015Assets 2016: $1,818,963Liabilities 2016: $57,931Net Assets 2016: $1,761,0322016Assets 2017: $2,041,997Liabilities 2017: $84,208Net Assets 2017: $1,957,7892017Assets 2018: $2,221,658Liabilities 2018: $69,091Net Assets 2018: $2,152,5672018Assets 2019: $2,445,369Liabilities 2019: $71,168Net Assets 2019: $2,374,2012019Assets 2020: $2,641,862Liabilities 2020: $68,080Net Assets 2020: $2,573,7822020Assets 2021: $2,832,681Liabilities 2021: $91,202Net Assets 2021: $2,741,4792021Assets 2022: $2,856,651Liabilities 2022: $91,812Net Assets 2022: $2,764,8392022Assets 2023: $3,117,353Liabilities 2023: $97,207Net Assets 2023: $3,020,1462023Assets 2024: $3,772,670Liabilities 2024: $79,322Net Assets 2024: $3,693,3482024

Highlighted filing

2016

Assets$1,818,963
Liabilities$57,931
Net Assets$1,761,032

Operations Trend

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

$3.0M$2.0M$1.0M$0Expenses 2010: $757,2412010Expenses 2011: $718,6662011Expenses 2012: $845,7582012Revenue 2013: $919,110Expenses 2013: $894,598Net Income 2013: $24,5122013Revenue 2014: $1,270,550Expenses 2014: $1,001,394Net Income 2014: $269,1562014Revenue 2015: $1,162,916Expenses 2015: $953,959Net Income 2015: $208,9572015Revenue 2016: $1,204,585Expenses 2016: $1,065,852Net Income 2016: $138,7332016Revenue 2017: $1,226,662Expenses 2017: $1,029,910Net Income 2017: $196,7522017Revenue 2018: $1,297,712Expenses 2018: $1,101,757Net Income 2018: $195,9552018Revenue 2019: $1,443,132Expenses 2019: $1,224,652Net Income 2019: $218,4802019Revenue 2020: $1,420,296Expenses 2020: $1,244,922Net Income 2020: $175,3742020Revenue 2021: $1,469,145Expenses 2021: $1,319,474Net Income 2021: $149,6712021Revenue 2022: $1,534,986Expenses 2022: $1,441,897Net Income 2022: $93,0892022Revenue 2023: $1,670,052Expenses 2023: $1,476,926Net Income 2023: $193,1262023Revenue 2024: $2,218,617Expenses 2024: $1,530,138Net Income 2024: $688,4792024

Highlighted filing

2016

Revenue$1,204,585
Expenses$1,065,852
Net Income$138,733
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 14, 2017
Return Version
2016v3.0
Gross Receipts
$1,204,585
Mission and Program Overview

Mission

Collective bargaining and representation

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,375,151$1,309,081▼ $66,070
Cash and Non-Interest-Bearing Accounts$132,957$343,741▲ $210,784
Land, Buildings, and Equipment, Net$92,485$102,451▲ $9,966
Other Notes and Loans Receivable, Net$56,770$51,209▼ $5,561
Prepaid Expenses and Deferred Charges$12,488$12,481▼ $7
Total Assets$1,669,851$1,818,963▲ $149,112
Liabilities
Accounts Payable and Accrued Expenses$47,872$57,931▲ $10,059
Total Liabilities$47,872$57,931▲ $10,059
Net Assets / Fund Balance
Unrestricted Net Assets$1,621,979$1,761,032▲ $139,053
Total Net Assets Fund Balance$1,621,979$1,761,032▲ $139,053
Total Liabilities and Net Assets / Fund Balance$1,669,851$1,818,963▲ $149,112

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$28,675$138,302$166,977
Leasehold Improvements$18,521$49,923$68,444
Land$54,009-$54,009
Equipment$1,246$41,484$42,730
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Arlandar WashingtonBusiness ManFT$101,647$60,110$161,757
Arlandar WashingtonBusiness Manager-$101,647$60,110$161,757
Steve RoomsburgSecretary/trFT$76,671$51,027$127,698
Dylan BurnetteExecutive BoFT$74,919$50,622$125,541
David RudnickRecording SeFT$74,689$50,622$125,311
Scott BrownExecutive BoFT$48,027$33,999$82,026
Daniel CooperPresidentFT$25,791$16,285$42,076
Johnathan ByrdExecutive Bo-$910-$910
Kevin MaxsonsExecutive Bo-$630-$630
Jeremy RoomsburgExecutive Bo-$420-$420
Revenue and Support

Revenue Composition

Contributions and Grants
$1,193,558
Program Service Revenue
$0
Investment Income
$6,486
Other Revenue
$4,541
Change in Net Assets
$138,733

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,204,585
Revenue Not Reported on Form 990
$320
Total Revenue per Audited Statements
$1,204,905
Total Revenue per Form 990
$1,204,585
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$787,799
Other Expenses$278,053
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$666,369--$666,369
Depreciation Depletion-$60,731-$60,731
Travel-$43,133-$43,133
Payroll Taxes$37,518$4,272-$41,790
Other Salaries and Wages-$40,850-$40,850
Pension Plan Contributions-$27,654-$27,654
Office Expenses-$25,963-$25,963
Occupancy-$23,826-$23,826
Conferences and Meetings$22,604--$22,604
Other Employee Benefits-$11,136-$11,136
Fees for Services Accounting-$8,600-$8,600
Insurance-$7,057-$7,057
Other Expenses$76,573$554-$554
Total Functional Expenses$803,064$262,788$0$1,065,852

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,065,852
Total Expenses per Audited Statements$1,065,852
Total Expenses per Form 990$1,065,852
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, Page 6, Part VI, Line 11B

Form 990 is reviewed by local union's officers.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Laborers International Union
EIN
38-3478721
Phone
2699628010
Address
1500 EAST COLUMBIA AVE, BATTLE CREEK, MI 49014

Signing Officer

Name
Arlandar Washington
Title
Business Manager
Phone
2699628010
Signed
2017-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Arlandar Washington
Voting Board Members
8
Independent Board Members
8
Employees
10

Preparer

Firm
Benda Grace Stulz & Company Pc
Address
38800 VAN DYKE AVE STE 100, STERLING HEIGHTS, MI 48312
Preparer
Bryan Stulz
Phone
5868836240
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Unrealized loss on investments 0

Raw XML Appendix354 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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IRS990ScheduleD/TotalBookValueLandBuildingsAmt0102451
IRS990ScheduleD/TotalExpensesPerForm990Amt01065852
IRS990ScheduleD/TotalRevenuePerForm990Amt01204585
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt060110
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0BUSINESS MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0161757
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY LOCAL UNION'S OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UNREALIZED LOSS ON INVESTMENTS 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0803064
IRS990/TotalFunctionalExpensesGrp/TotalAmt01065852
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt057931
IRS990/TotalLiabilitiesGrp/BOYAmt047872
IRS990/TotalLiabilitiesGrp/EOYAmt057931
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01621979
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01761032
IRS990/TotalOtherCompensationAmt0262665
IRS990/TotalProgramServiceExpensesAmt0803064
IRS990/TotalReportableCompFromOrgAmt0403704
IRS990/TotalRevenueGrp/ExclusionAmt06486
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04541
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01204585
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IRS990/TravelGrp/TotalAmt043133
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IRS990/UnrestrictedNetAssetsGrp/BOYAmt01621979
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01761032
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.LOCAL355.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ARLANDAR WASHINGTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum02699628010
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LABORERS INTERNATIONAL UNION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LOCAL 355
ReturnHeader/Filer/BusinessNameControlTxt0LABO
ReturnHeader/Filer/EIN0383478721
ReturnHeader/Filer/PhoneNum02699628010
ReturnHeader/Filer/USAddress/AddressLine1Txt01500 EAST COLUMBIA AVE
ReturnHeader/Filer/USAddress/CityNm0BATTLE CREEK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049014
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0E451B19D40D7C3C83FD64FE09E5C4B2FB044EE33
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0DADD886F613CAEF9079C7C01E2B25FCE59DB84D8
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382284921
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BENDA GRACE STULZ & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt038800 VAN DYKE AVE STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0STERLING HEIGHTS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048312
ReturnHeader/PreparerPersonGrp/PhoneNum05868836240
ReturnHeader/PreparerPersonGrp/PreparationDt02017-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRYAN STULZ
ReturnHeader/ReturnTs02017-11-14T15:46:21-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.77$0.08$3.69$2.22$1.53$0.69
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.12$0.10$3.02$1.67$1.48$0.19
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.86$0.09$2.76$1.53$1.44$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.83$0.09$2.74$1.47$1.32$0.15
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.64$0.07$2.57$1.42$1.24$0.18
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.45$0.07$2.37$1.44$1.22$0.22
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.22$0.07$2.15$1.30$1.10$0.20
2017Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$2.04$0.08$1.96$1.23$1.03$0.20
2016Detailed filing. Detailed filing data is available for this year.$1.82$0.06$1.76$1.20$1.07$0.14
2015Detailed filing. Detailed filing data is available for this year.$1.67$0.05$1.62$1.16$0.95$0.21
2014Detailed filing. Detailed filing data is available for this year.$1.46$0.05$1.41$1.27$1.00$0.27
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.19$0.05$1.14$0.92$0.89$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.05$1.12$0.85
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.05$1.27$0.72
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.04$1.27$0.76