Civic Intelligence

Laborers International Union of North America Local 1310

990 • Fiscal year 2016 • EIN 45-0582362

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 13, 2017

317 N Washington Street 3Wilkesbarre, PA 18705

(570) 826-1300

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

34th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Net Margin

23rd percentile

-3.8%

Higher net margin than 23% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

92nd percentile

$160,846

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 16.2% of source-year revenue.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Asset Growth

13th percentile

-8.7%

Faster asset growth than 13% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

32nd percentile

-2.1%

Faster revenue growth than 32% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$397,064

Down $37,834 (-8.7%) from 2015

Net Assets

Down

$397,064

Down $37,834 (-8.7%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Down

$995,189

Down $21,654 (-2.1%) from 2015

Expenses

Up

$1,033,023

Up $156,098 (+18%) from 2015

Net Income

Down

-$37,834

Down $177,752 (-127%) from 2015

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $309,227Liabilities 2011: $0Net Assets 2011: $309,2272011Assets 2012: $254,204Liabilities 2012: $0Net Assets 2012: $254,2042012Assets 2013: $164,992Liabilities 2013: $0Net Assets 2013: $164,9922013Assets 2014: $294,980Liabilities 2014: $0Net Assets 2014: $294,9802014Assets 2015: $434,898Liabilities 2015: $0Net Assets 2015: $434,8982015Assets 2016: $397,064Liabilities 2016: $0Net Assets 2016: $397,0642016Assets 2017: $463,665Liabilities 2017: $0Net Assets 2017: $463,6652017Assets 2018: $428,789Liabilities 2018: $0Net Assets 2018: $428,7892018Assets 2019: $384,332Liabilities 2019: $0Net Assets 2019: $384,3322019Assets 2020: $260,785Liabilities 2020: $0Net Assets 2020: $260,7852020Assets 2021: $405,723Liabilities 2021: $0Net Assets 2021: $405,7232021Assets 2022: $311,304Liabilities 2022: $0Net Assets 2022: $311,3042022Assets 2023: $420,956Liabilities 2023: $0Net Assets 2023: $420,9562023Assets 2024: $440,222Liabilities 2024: $0Net Assets 2024: $440,2222024

Highlighted filing

2016

Assets$397,064
Liabilities$0
Net Assets$397,064

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $693,502Expenses 2011: $764,139Net Income 2011: -$70,6372011Revenue 2012: $729,373Expenses 2012: $784,396Net Income 2012: -$55,0232012Revenue 2013: $703,193Expenses 2013: $792,405Net Income 2013: -$89,2122013Revenue 2014: $970,139Expenses 2014: $829,590Net Income 2014: $140,5492014Revenue 2015: $1,016,843Expenses 2015: $876,925Net Income 2015: $139,9182015Revenue 2016: $995,189Expenses 2016: $1,033,023Net Income 2016: -$37,8342016Revenue 2017: $1,023,419Expenses 2017: $994,547Net Income 2017: $28,8722017Revenue 2018: $1,003,269Expenses 2018: $1,038,145Net Income 2018: -$34,8762018Revenue 2019: $1,007,569Expenses 2019: $1,052,026Net Income 2019: -$44,4572019Revenue 2020: $979,383Expenses 2020: $1,102,930Net Income 2020: -$123,5472020Revenue 2021: $1,099,781Expenses 2021: $954,843Net Income 2021: $144,9382021Revenue 2022: $906,956Expenses 2022: $1,001,375Net Income 2022: -$94,4192022Revenue 2023: $1,096,856Expenses 2023: $987,204Net Income 2023: $109,6522023Revenue 2024: $894,363Expenses 2024: $875,097Net Income 2024: $19,2662024

Highlighted filing

2016

Revenue$995,189
Expenses$1,033,023
Net Income-$37,834
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 13, 2017
Return Version
2016v3.0
Gross Receipts
$995,189
Mission and Program Overview

Mission

To improve working conditions and living standards of members through collective bargaining, education, training and employee benefits.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$331,782$293,143▼ $38,639
Land, Buildings, and Equipment, Net$73,029$84,983▲ $11,954
Savings and Temporary Cash Investments$30,087$18,938▼ $11,149
Total Assets$434,898$397,064▼ $37,834
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$434,898$397,064▼ $37,834
Total Net Assets Fund Balance$434,898$397,064▼ $37,834
Total Liabilities and Net Assets / Fund Balance$434,898$397,064▼ $37,834

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$84,983$12,097$97,080
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Thomas P BorumBusiness ManFT$135,083$25,763$160,846
Thomas P BorumBusiness Manager-$135,083$25,763$160,846
Patricia MurrayRecording SePT$21,657-$21,657
Javan WalmerExecutive BoPT$19,200-$19,200
James GelsleichterSecretary/trPT$9,918-$9,918
Marie C CelliVice Preside-$8,008-$8,008
Felicia DeanExecutive Bo-$7,524-$7,524
Stanley J FiedorczykPresident-$7,094-$7,094
Eugene WichtSargent-at-a-$2,275-$2,275
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$960,279
Investment Income
$39
Other Revenue
$34,871
Change in Net Assets
$-37,834

Audited Revenue Reconciliation

Revenue per Audited Statements
$995,189
Total Revenue per Audited Statements
$995,189
Total Revenue per Form 990
$995,189
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$522,157
Salaries, Compensation, and Employee Benefits$510,866
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---$210,759
Other Salaries and Wages---$172,875
Pension Plan Contributions---$62,336
Fees for Services Legal---$39,514
Other Employee Benefits---$33,705
Payroll Taxes---$31,191
Office Expenses---$23,102
Fees for Services Accounting---$21,750
Conferences and Meetings---$15,742
Depreciation Depletion---$15,504
Other Expenses---$15,016
All Other Expenses---$9,872
Travel---$8,319
Fees for Services Other---$6,240
Occupancy---$5,600
Insurance---$620
Total Functional Expenses$0$0$0$1,033,023

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,033,023
Total Expenses per Audited Statements$1,033,023
Total Expenses per Form 990$1,033,023
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
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
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The local is a membership organization. Membership is described in the local's by-laws which are available upon request.

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

The members of the local elect the officers of the governing board of the local.

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

Decisions made by the governing board are voted on by the membership. Pursuiant to the code of best practices that is part of the constitution by which the local is goverened, contracts in excess of 350,000 shall be submitted to the general president of the laborers' international union of north america for review and approval. Charitable contributions with a fair market value of 25,000 or more must also be submitted to the general president for review and approval.

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

Reviewed by the officers prior to filing the form.

Form 990, Page 6, Part VI, Line 12C

The written conflict of interest policy is included in the code of best practices. Any member or employee of the local can contact the liuna general president with a 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 independant officers who are entrusted to enforce the code.

Form 990, Page 6, Part VI, Line 15A

Pursuiant to the uniform local constitution, when an increase in salary or compensation is proposed to be effective during the term of office then current, the increase shall be voted upon by the membership at a meeting of the local union only after written notice is given to all of the members in good standing of the proposal and the meeting at which such proposal shall be voted upon, or the membership approves such increase at two consecutive meetings; provided that the executive board may increase salaries or compensation to reflect the increase in the cost-of-living, said increase not to exceed the percentage of increase in the national consumer price index published by the bureau of labor statistics, united states department of labor; provided that no such cost-of-living increase can be effected within one year of any other increase in salary or compensation.

Form 990, Page 6, Part VI, Line 15B

Same response as that of part vi - section b. Policies - 15 (a)

Form 990, Page 6, Part VI, Line 19

The local files a department of labor (dol) form lm-2 which is available to the public through the dol's website (olms division, online public disclosure room). This form is an extensive financial report concerning the local. As discussed in the answer to part vi - line 12(c) the conflict of interest policy is in the ethics and disciplinary procedure, which is part of the constitution which is also available to the public at the above mentioned dol website.

Filing and Contact Details

Filer

Filer Name
Laborers International Union of
EIN
45-0582362
Phone
5708261300
Address
317 N WASHINGTON STREET 3, WILKESBARRE, PA 18705

Signing Officer

Name
James Gelsleichter
Title
Secretary/treasurer
Phone
5708261300
Signed
2017-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas P Borum
Formed
2008
Legal Domicile
Pa
Voting Board Members
7
Independent Board Members
0
Employees
56

Preparer

Firm
Kosmerl & Company Pc
Address
535 N 5TH ST, READING, PA 19601
Preparer
John C Kosmerl CPA
Phone
6103725815
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE LOCAL IS A MEMBERSHIP ORGANIZATION. MEMBERSHIP IS DESCRIBED IN THE LOCAL'S BY-LAWS WHICH ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS OF THE LOCAL ELECT THE OFFICERS OF THE GOVERNING BOARD OF THE LOCAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS MADE BY THE GOVERNING BOARD ARE VOTED ON BY THE MEMBERSHIP. PURSUIANT TO THE CODE OF BEST PRACTICES THAT IS PART OF THE CONSTITUTION BY WHICH THE LOCAL IS GOVERENED, CONTRACTS IN EXCESS OF 350,000 SHALL BE SUBMITTED TO THE GENERAL PRESIDENT OF THE LABORERS' INTERNATIONAL UNION OF NORTH AMERICA FOR REVIEW AND APPROVAL. CHARITABLE CONTRIBUTIONS WITH A FAIR MARKET VALUE OF 25,000 OR MORE MUST ALSO BE SUBMITTED TO THE GENERAL PRESIDENT FOR REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REVIEWED BY THE OFFICERS PRIOR TO FILING THE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE WRITTEN CONFLICT OF INTEREST POLICY IS INCLUDED IN THE CODE OF BEST PRACTICES. ANY MEMBER OR EMPLOYEE OF THE LOCAL CAN CONTACT THE LIUNA GENERAL PRESIDENT WITH A 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 INDEPENDANT OFFICERS WHO ARE ENTRUSTED TO ENFORCE THE CODE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PURSUIANT TO THE UNIFORM LOCAL CONSTITUTION, WHEN AN INCREASE IN SALARY OR COMPENSATION IS PROPOSED TO BE EFFECTIVE DURING THE TERM OF OFFICE THEN CURRENT, THE INCREASE SHALL BE VOTED UPON BY THE MEMBERSHIP AT A MEETING OF THE LOCAL UNION ONLY AFTER WRITTEN NOTICE IS GIVEN TO ALL OF THE MEMBERS IN GOOD STANDING OF THE PROPOSAL AND THE MEETING AT WHICH SUCH PROPOSAL SHALL BE VOTED UPON, OR THE MEMBERSHIP APPROVES SUCH INCREASE AT TWO CONSECUTIVE MEETINGS; PROVIDED THAT THE EXECUTIVE BOARD MAY INCREASE SALARIES OR COMPENSATION TO REFLECT THE INCREASE IN THE COST-OF-LIVING, SAID INCREASE NOT TO EXCEED THE PERCENTAGE OF INCREASE IN THE NATIONAL CONSUMER PRICE INDEX PUBLISHED BY THE BUREAU OF LABOR STATISTICS, UNITED STATES DEPARTMENT OF LABOR; PROVIDED THAT NO SUCH COST-OF-LIVING INCREASE CAN BE EFFECTED WITHIN ONE YEAR OF ANY OTHER INCREASE IN SALARY OR COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SAME RESPONSE AS THAT OF PART VI - SECTION B. POLICIES - 15 (A)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE LOCAL FILES A DEPARTMENT OF LABOR (DOL) FORM LM-2 WHICH IS AVAILABLE TO THE PUBLIC THROUGH THE DOL'S WEBSITE (OLMS DIVISION, ONLINE PUBLIC DISCLOSURE ROOM). THIS FORM IS AN EXTENSIVE FINANCIAL REPORT CONCERNING THE LOCAL. AS DISCUSSED IN THE ANSWER TO PART VI - LINE 12(C) THE CONFLICT OF INTEREST POLICY IS IN THE ETHICS AND DISCIPLINARY PROCEDURE, WHICH IS PART OF THE CONSTITUTION WHICH IS ALSO AVAILABLE TO THE PUBLIC AT THE ABOVE MENTIONED DOL WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0995150
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0434898
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ReturnHeader/BuildTS02017-02-10 21:41:12Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES GELSLEICHTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05708261300
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LABORERS INTERNATIONAL UNION OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0NORTH AMERICA LOCAL 1310
ReturnHeader/Filer/BusinessNameControlTxt0LABO
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ReturnHeader/Filer/PhoneNum05708261300
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0232872012
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KOSMERL & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0535 N 5TH ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0READING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd019601
ReturnHeader/PreparerPersonGrp/PhoneNum06103725815
ReturnHeader/PreparerPersonGrp/PreparationDt02017-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN C KOSMERL CPA
ReturnHeader/ReturnTs02017-11-14T15:37:22-05:00
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
2024Detailed filing. Detailed filing data is available for this year.$0.44$0.00$0.44$0.89$0.88$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.42$0.00$0.42$1.10$0.99$0.11
2022Detailed filing. Detailed filing data is available for this year.$0.31$0.00$0.31$0.91$1.00$0.09
2021Detailed filing. Detailed filing data is available for this year.$0.41$0.00$0.41$1.10$0.95$0.14
2020Detailed filing. Detailed filing data is available for this year.$0.26$0.00$0.26$0.98$1.10$0.12
2019Detailed filing. Detailed filing data is available for this year.$0.38$0.00$0.38$1.01$1.05$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.43$0.00$0.43$1.00$1.04$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.46$0.00$0.46$1.02$0.99$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.40$0.00$0.40$1.00$1.03$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.43$0.00$0.43$1.02$0.88$0.14
2014Detailed filing. Detailed filing data is available for this year.$0.29$0.00$0.29$0.97$0.83$0.14
2013Summary only. Only limited summary data is available for this year.$0.16$0.00$0.16$0.70$0.79$0.09
2012Summary only. Only limited summary data is available for this year.$0.25$0.00$0.25$0.73$0.78$0.06
2011Summary only. Only limited summary data is available for this year.$0.31$0.00$0.31$0.69$0.76$0.07