Civic Intelligence

Laborers International Union of North America

990 • Fiscal year 2014 • EIN 45-4638121

Oct 01, 2013 to Sep 30, 2014 • Filed on Dec 17, 2014

1588 Parkside Avenue08638

(732) 605-9770

Siviq Scores

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

Liabilities / Assets

18th percentile

0.00x

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

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

18th percentile

0.00x

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

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Net Margin

16th percentile

-7.7%

Higher net margin than 16% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

95th percentile

$250,683

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 10.8% of source-year revenue.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Asset Growth

23rd percentile

-3.1%

Faster asset growth than 23% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

2nd percentile

-34%

Faster revenue growth than 2% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2012 to 2014

Assets

Down

$4,673,514

Down $149,266 (-3.1%) from 2013

Net Assets

Down

$4,673,514

Down $149,266 (-3.1%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

$2,323,514

No earlier filing loaded for comparison.

Expenses

Down

$2,502,992

Down $350,488 (-12%) from 2013

Net Income

-$179,478

No earlier filing loaded for comparison.

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 2012: $4,690,243Liabilities 2012: $0Net Assets 2012: $4,690,2432012Assets 2013: $4,822,780Liabilities 2013: $0Net Assets 2013: $4,822,7802013Assets 2014: $4,673,514Liabilities 2014: $0Net Assets 2014: $4,673,5142014Assets 2015: $5,238,145Liabilities 2015: $0Net Assets 2015: $5,238,1452015Assets 2016: $5,576,273Liabilities 2016: $0Net Assets 2016: $5,576,2732016Assets 2017: $6,093,341Liabilities 2017: $0Net Assets 2017: $6,093,3412017Assets 2018: $7,183,684Liabilities 2018: $160,548Net Assets 2018: $7,023,1362018Assets 2019: $8,318,229Liabilities 2019: $196,319Net Assets 2019: $8,121,9102019Assets 2020: $8,905,227Liabilities 2020: $91,436Net Assets 2020: $8,813,7912020Assets 2021: $9,987,917Liabilities 2021: $0Net Assets 2021: $9,987,9172021Assets 2022: $9,728,891Liabilities 2022: $0Net Assets 2022: $9,728,8912022Assets 2023: $11,398,159Liabilities 2023: $120,645Net Assets 2023: $11,277,5142023Assets 2024: $13,717,342Liabilities 2024: $189,575Net Assets 2024: $13,527,7672024Assets 2025: $15,712,567Liabilities 2025: $239,284Net Assets 2025: $15,473,2832025

Highlighted filing

2014

Assets$4,673,514
Liabilities$0
Net Assets$4,673,514

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2012: $5,375,107Expenses 2012: $1,100,906Net Income 2012: $4,274,2012012Expenses 2013: $2,853,4802013Revenue 2014: $2,323,514Expenses 2014: $2,502,992Net Income 2014: -$179,4782014Revenue 2015: $3,126,870Expenses 2015: $2,422,809Net Income 2015: $704,0612015Revenue 2016: $2,865,915Expenses 2016: $2,497,158Net Income 2016: $368,7572016Revenue 2017: $3,109,068Expenses 2017: $2,536,717Net Income 2017: $572,3512017Revenue 2018: $3,746,541Expenses 2018: $2,691,822Net Income 2018: $1,054,7192018Revenue 2019: $3,666,144Expenses 2019: $2,688,756Net Income 2019: $977,3882019Revenue 2020: $3,470,059Expenses 2020: $2,806,781Net Income 2020: $663,2782020Revenue 2021: $3,514,326Expenses 2021: $2,545,684Net Income 2021: $968,6422021Revenue 2022: $3,606,298Expenses 2022: $2,584,455Net Income 2022: $1,021,8432022Revenue 2023: $4,307,108Expenses 2023: $2,990,865Net Income 2023: $1,316,2432023Revenue 2024: $4,645,382Expenses 2024: $3,351,917Net Income 2024: $1,293,4652024Revenue 2025: $5,322,114Expenses 2025: $3,588,809Net Income 2025: $1,733,3052025

Highlighted filing

2014

Revenue$2,323,514
Expenses$2,502,992
Net Income-$179,478
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Dec 17, 2014
Return Version
2013v3.1
Gross Receipts
$2,351,974
Mission and Program Overview

Mission

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

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,786,062$2,155,243▲ $369,181
Savings and Temporary Cash Investments$2,149,941$1,550,321▼ $599,620
Investments Program Related$859,000$859,000→ $0
Land, Buildings, and Equipment, Net$21,084$108,950▲ $87,866
Cash and Non-Interest-Bearing Accounts-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$4,822,780$4,673,514▼ $149,266
Other Assets Total$6,693$0▼ $6,693
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$4,822,780$4,673,514▼ $149,266
Total Net Assets Fund Balance$4,822,780$4,673,514▼ $149,266
Total Liabilities and Net Assets / Fund Balance$4,822,780$4,673,514▼ $149,266

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$108,950$49,977$158,927
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Carl StylesBus Mgr/presFT$160,000$90,683$250,683
John Adams Thr914Vice PresidentFT$132,653$80,023$212,676
John Adams Thr914Exec Board-$131,453$81,223$212,676
Gary RamseySecy-treasFT$130,367$80,934$211,301
Jeffrey Foster--$159,424$43,481$202,905
Jeffrey FosterVice President-$158,824$44,081$202,905
Robert Drobish Thr 514Exec BoardFT$103,400$72,358$175,758
Robert Drobish Thr 514Recording Secy-$102,200$73,558$175,758
Scott CooperRecording SecyFT$96,882$71,264$168,146
Scott Cooper--$93,762$74,384$168,146
Eric WilcoxExec BoardFT$88,662$71,013$159,675
Damon Dunns Thr 514Executive BoardFT$107,932$40,209$148,141
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,272,525
Investment Income
$50,989
Other Revenue
$0
Change in Net Assets
$-179,478

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,323,514
Revenue Not Reported on Form 990
$30,213
Total Revenue per Audited Statements
$2,353,727
Total Revenue per Form 990
$2,323,514
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,644,983
Other Expenses$858,009
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---$1,321,021
Payments to Affiliates---$366,003
Other Salaries and Wages---$116,149
Payroll Taxes---$88,219
Travel---$83,466
Pension Plan Contributions---$73,787
Office Expenses---$73,654
Fees for Services Legal---$67,742
Insurance---$47,285
Other Employee Benefits---$45,807
Conferences and Meetings---$34,166
Fees for Services Accounting---$30,000
Occupancy---$25,197
Information Technology---$17,851
Depreciation Depletion---$10,590
Advertising---$4,724
Other Expenses---$593
All Other Expenses---$497
Total Functional Expenses$0$0$0$2,502,992

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,502,992
Total Expenses per Audited Statements$2,502,992
Total Expenses per Form 990$2,502,992
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
Lobbying activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Each position of the governing body is an elected position. An elections is held every (3) years.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

All classes of members in good standing have an equal right to vote on significant decisions made by the governing body.

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 is distributed to and reviewed by each voting member of the executive board.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The written conflict of interest policy is included in the ethics and disciplinary procedure 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 also governed by the constitution) inspector general with any complaint arising under the constitution, the ethical practices code, or any other disciplinary rule, regulation, practice, or procedure adopted by the liuna general executive board.the ethical practices code 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 there may be conflicts of interest. This information is open to the public.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The constitution (governing document) and ethics and disciplinary procedure (conflict of interest policy) is available through the united states department of labor, olms, online public disclosure room. The information is filed under laborers' international union of north america, who files the information on behalf of all affiliated organizations. In addition, our organization files an annual financial report with the department of labor which can be obtained on the online public disclosure room.

Filing and Contact Details

Filer

EIN
45-4638121
Phone
7326059770

Signing Officer

Name
Gary Ramsey
Title
Secy-treas
Signed
2014-12-17
Discuss with paid preparer
Yes

Organization Details

Formed
2012
Legal Domicile
Nj
Voting Board Members
8
Independent Board Members
3
Employees
10

Preparer

Preparer
Carol Westfall
Phone
6312734778
Supplemental Narrative

Additional Explanations

Part XII Finl Statement Question 2D

The organization receives separate audited financial statements on the modified cash basis of accounting.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt1DEPUTY Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt2BUS MGR/PRES
IRS990/Form990PartVIISectionAGrp/TitleTxt3Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt4RECORDING SECY
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECY-TREAS
IRS990/Form990PartVIISectionAGrp/TitleTxt6SGT AT ARMS
IRS990/Form990PartVIISectionAGrp/TitleTxt7AUDITOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8AUDITOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9EXEC BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXEC BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt11EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt12AUDITOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt14auditor
IRS990/Form990PartVIISectionAGrp/TitleTxt15auditor
IRS990/Form990PartVIISectionAGrp/TitleTxt16auditor
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IRS990/InsuranceGrp/TotalAmt047285
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IRS990/LoanOutstandingInd0false
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IRS990/OnBehalfOfIssuerInd0false
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IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherExpensesGrp/Desc2ADS, TICKETS & DONATIONS
IRS990/OtherExpensesGrp/Desc3STRIKE & DEFENSE
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IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt049977
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IRS990ScheduleD/RevenueNotReportedAmt030213
IRS990ScheduleD/RevenueSubtotalAmt02323514
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0108950
IRS990ScheduleD/TotalBookValueProgramRltdAmt0859000
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IRS990ScheduleD/TotalRevenuePerForm990Amt02323514
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02353727
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IRS990/ScheduleJRequiredInd0true
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt188662
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2130367
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt3158824
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt4131453
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt5102200
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt693762
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt063747
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt145997
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt255918
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt331351
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt456207

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$15.7$0.24$15.5$5.32$3.59$1.73
2024Detailed filing. Detailed filing data is available for this year.$13.7$0.19$13.5$4.65$3.35$1.29
2023Detailed filing. Detailed filing data is available for this year.$11.4$0.12$11.3$4.31$2.99$1.32
2022Detailed filing. Detailed filing data is available for this year.$9.73$0.00$9.73$3.61$2.58$1.02
2021Detailed filing. Detailed filing data is available for this year.$9.99$0.00$9.99$3.51$2.55$0.97
2020Detailed filing. Detailed filing data is available for this year.$8.91$0.09$8.81$3.47$2.81$0.66
2019Detailed filing. Detailed filing data is available for this year.$8.32$0.20$8.12$3.67$2.69$0.98
2018Detailed filing. Detailed filing data is available for this year.$7.18$0.16$7.02$3.75$2.69$1.05
2017Detailed filing. Detailed filing data is available for this year.$6.09$0.00$6.09$3.11$2.54$0.57
2016Detailed filing. Detailed filing data is available for this year.$5.58$0.00$5.58$2.87$2.50$0.37
2015Detailed filing. Detailed filing data is available for this year.$5.24$0.00$5.24$3.13$2.42$0.70
2014Detailed filing. Detailed filing data is available for this year.$4.67$0.00$4.67$2.32$2.50$0.18
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.82$0.00$4.82$2.85
2012Summary only. Only limited summary data is available for this year.$4.69$0.00$4.69$5.38$1.10$4.27
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)5 • $1M-$5M nonprofits