Civic Intelligence

Public Employee Laborers

EIN 46-2672048 • 501(c)5 • Hopkinton, MA

Profile

Labor Union representing its members within the Public employee sector.

7 Laborers WayHopkinton, MA 01748

liunalocal272.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

58th percentile

0.00x

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

501(c)5 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

60th percentile

0.00x

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

501(c)5 • <$500k nonprofits • Source year 2024

Net Margin

40th percentile

-0.4%

Higher net margin than 40% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2024

Top Officer Pay

100th percentile

$234,873

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 54.3% of source-year revenue.

501(c)5 • <$500k nonprofits • Source year 2024

Asset Growth

43rd percentile

-0.5%

Faster asset growth than 43% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

56th percentile

3.3%

Faster revenue growth than 56% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$314,341

Down $1,677 (-0.5%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$314,341

Down $1,677 (-0.5%) from 2023

Operations
Liabilities / Revenue60th percentileNet Margin40th percentile

Revenue

Up

$432,302

Up $13,707 (+3.3%) from 2023

Expenses

Up

$433,979

Up $51,794 (+14%) from 2023

Net Income

Down

-$1,677

Down $38,087 (-105%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth43rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2013: $15,751Liabilities 2013: $0Net Assets 2013: $15,7512013Assets 2014: $45,874Liabilities 2014: $02014Assets 2015: $48,107Liabilities 2015: $02015Assets 2016: $56,081Liabilities 2016: $0Net Assets 2016: $56,0812016Assets 2017: $104,764Liabilities 2017: $0Net Assets 2017: $104,7642017Assets 2018: $205,006Liabilities 2018: $0Net Assets 2018: $205,0062018Assets 2019: $235,972Liabilities 2019: $36,864Net Assets 2019: $199,1082019Assets 2020: $195,111Liabilities 2020: $8,288Net Assets 2020: $186,8232020Assets 2021: $252,056Liabilities 2021: $0Net Assets 2021: $252,0562021Assets 2022: $279,608Liabilities 2022: $0Net Assets 2022: $279,6082022Assets 2023: $316,018Liabilities 2023: $0Net Assets 2023: $316,0182023Assets 2024: $314,341Liabilities 2024: $0Net Assets 2024: $314,3412024

Highlighted filing

2024

Assets$314,341
Liabilities$0
Net Assets$314,341
Open 2024 Filing

Operations Trend

Revenue Growth56th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2013: $18,587Expenses 2013: $2,836Net Income 2013: $15,7512013Revenue 2014: $99,179Expenses 2014: $69,056Net Income 2014: $30,1232014Revenue 2015: $139,373Expenses 2015: $137,140Net Income 2015: $2,2332015Revenue 2016: $200,330Expenses 2016: $192,356Net Income 2016: $7,9742016Revenue 2017: $261,500Expenses 2017: $212,817Net Income 2017: $48,6832017Revenue 2018: $490,772Expenses 2018: $390,530Net Income 2018: $100,2422018Revenue 2019: $408,042Expenses 2019: $413,940Net Income 2019: -$5,8982019Revenue 2020: $404,871Expenses 2020: $417,156Net Income 2020: -$12,2852020Revenue 2021: $403,020Expenses 2021: $337,787Net Income 2021: $65,2332021Revenue 2022: $415,466Expenses 2022: $387,914Net Income 2022: $27,5522022Revenue 2023: $418,595Expenses 2023: $382,185Net Income 2023: $36,4102023Revenue 2024: $432,302Expenses 2024: $433,979Net Income 2024: -$1,6772024

Highlighted filing

2024

Revenue$432,302
Expenses$433,979
Net Income-$1,677
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$314,341
Liabilities
$0
Net assets
$314,341
Revenue
$432,302
Expenses
$433,979
Net income
-$1,677
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.14$0.00$3.14$4.32$4.34$0.02
2023Detailed filing. Detailed filing data is available for this year.$3.16$0.00$3.16$4.19$3.82$0.36
2022Detailed filing. Detailed filing data is available for this year.$2.80$0.00$2.80$4.15$3.88$0.28
2021Detailed filing. Detailed filing data is available for this year.$2.52$0.00$2.52$4.03$3.38$0.65
2020Detailed filing. Detailed filing data is available for this year.$1.95$0.08$1.87$4.05$4.17$0.12
2019Detailed filing. Detailed filing data is available for this year.$2.36$0.37$1.99$4.08$4.14$0.06
2018Detailed filing. Detailed filing data is available for this year.$2.05$0.00$2.05$4.91$3.91$1.00
2017Detailed filing. Detailed filing data is available for this year.$1.05$0.00$1.05$2.62$2.13$0.49
2016Detailed filing. Detailed filing data is available for this year.$0.56$0.00$0.56$2.00$1.92$0.08
2015Summary only. Only limited summary data is available for this year.$0.48$0.00$1.39$1.37$0.02
2014Summary only. Only limited summary data is available for this year.$0.46$0.00$0.99$0.69$0.30
2013Detailed filing. Detailed filing data is available for this year.$0.16$0.00$0.16$0.19$0.03$0.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 13, 2025
Return Version
2024v5.1
Gross Receipts
$432,302
Mission and Program Overview

Mission

Labor Union representing its members within the Public employee sector.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$316,018$314,341▼ $1,677
Savings and Temporary Cash Investments-$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-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$316,018$314,341▼ $1,677
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$316,018$314,341▼ $1,677
Total Net Assets Fund Balance$316,018$314,341▼ $1,677
Total Liabilities and Net Assets / Fund Balance$316,018$314,341▼ $1,677

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$5,459$5,459
Compensation and Service Providers
Top Officer Pay100th percentile

Employees

NameTitleBaseOtherTotal
George KontaxiAuditor$1,950-$1,950
Nelson CarneiroBus Manager$1,200$233,673$1,200
Paul JarvisAuditor$1,200-$1,200
Jeff PyneExecutive Board$750-$750
John EganVice President$750-$750
Tina BrightRecording Sec'y$750-$750
Mark GineseExecutive Board$675-$675

Board Members and Trustees

NameTitle
Shawn MahoneyPresident
Timothy MahoneySec'y-Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$427,490
Investment Income
$4,812
Other Revenue
$0
Change in Net Assets
$-1,677

Audited Revenue Reconciliation

Revenue per Audited Statements
$432,302
Total Revenue per Audited Statements
$432,302
Total Revenue per Form 990
$432,302
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$426,704
Salaries, Compensation, and Employee Benefits$7,275
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$25,815
Fees for Services Accounting---$20,200
All Other Expenses---$13,412
Other Expenses---$11,660
Current Officers, Directors, Trustees, and Key Employees---$7,275
Office Expenses---$3,304
Insurance---$731
Total Functional Expenses$0$0$0$433,979

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$433,979
Total Expenses per Audited Statements$433,979
Total Expenses per Form 990$433,979
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
No
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
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
No
Management duties delegated
No

Governance Explanations

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

“No review was or will be conducted.”

Form 990, Part VI, Section B, Line 12C

“The written conflict of interest policy is included in the LIUNA Policies.Any member or employee of the organization can contact the LIUNA (an affiliated organization also governed by the Constitution) General President with any complaint arising under the Constitution, the LIUNA Policies, or any other disciplinary rule, regulation, practice, or procedure adopted by the LIUNA General Executive Board. The LIUNA Policies explains the disciplinary procedure that must be followed when necessary and the independent officer who are entrusted to enforce the LIUNA Polices. 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, Section C, Line 19

“The Constitution (Governing document) and the LIUNA Policies (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, which 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 also be obtained on the online public disclosure room.”

Filing and Contact Details

Filer

Filer Name
Public Employee Laborers
EIN
46-2672048
Phone
5084354164
Address
7 Laborers Way, Hopkinton, MA 01748

Signing Officer

Name
Shawn Mahoney
Title
President
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shawn Mahoney
Formed
2013
Legal Domicile
Ma
Voting Board Members
9
Independent Board Members
9
Employees
0

Preparer

Firm
Ward Fisher & Company LLP
Address
250C Centerville Road, Warwick, RI 02886
Preparer
Robert D Giudici
Phone
4013846464
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The Union is exempt from federal income tax as a subordinate under the group exemption ruling granted to the Laborers' International Union of North America. The Unions management and tax council believe the Union is designed and currently being operated in compliance with applicable requirements of the Internal Revenue Code (IRC).Accounting principles require management to evaluate tax positions taken by the Union and recognize a tax liability (or asset) if the Union has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service (IRS). The Unions management has analyzed the tax positions taken by the Union and has concluded that as of December 31, 2023, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Union is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax period in progress.”

Raw XML Appendix375 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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IRS990/PrincipalOfficerNm0Shawn Mahoney
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IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0427490
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IRS990/PYInvestmentIncomeAmt02863
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IRS990/PYOtherExpensesAmt0379780
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IRS990/PYRevenuesLessExpensesAmt036410
IRS990/PYSalariesCompEmpBnftPaidAmt02405
IRS990/PYTotalExpensesAmt0382185
IRS990/PYTotalRevenueAmt0418595
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05459
IRS990ScheduleD/ExpensesSubtotalAmt0433979
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueSubtotalAmt0432302
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Union is exempt from federal income tax as a subordinate under the group exemption ruling granted to the Laborers' International Union of North America. The Unions management and tax council believe the Union is designed and currently being operated in compliance with applicable requirements of the Internal Revenue Code (IRC).Accounting principles require management to evaluate tax positions taken by the Union and recognize a tax liability (or asset) if the Union has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service (IRS). The Unions management has analyzed the tax positions taken by the Union and has concluded that as of December 31, 2023, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Union is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax period in progress.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalExpensesPerForm990Amt0433979
IRS990ScheduleD/TotalRevenuePerForm990Amt0432302
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0433979
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1133861
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt079332
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt179213
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt020072
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt120072
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Nelson Carneiro
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1Shawn Mahoney
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Bus Manager
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1President
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt01200
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0233673
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1233146
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The written conflict of interest policy is included in the LIUNA Policies.Any member or employee of the organization can contact the LIUNA (an affiliated organization also governed by the Constitution) General President with any complaint arising under the Constitution, the LIUNA Policies, or any other disciplinary rule, regulation, practice, or procedure adopted by the LIUNA General Executive Board. The LIUNA Policies explains the disciplinary procedure that must be followed when necessary and the independent officer who are entrusted to enforce the LIUNA Polices. 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Constitution (Governing document) and the LIUNA Policies (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, which 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 also be obtained on the online public disclosure room.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
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IRS990/TotalAssetsGrp/EOYAmt0314341
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TravelGrp/TotalAmt00
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt07 Laborers Way
IRS990/USAddress/CityNm0Hopkinton
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd0017482684
IRS990/VotingMembersGoverningBodyCnt09
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IRS990/WebsiteAddressTxt0liunalocal272.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Shawn Mahoney
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Public Employee Laborers
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Local Union 272
ReturnHeader/Filer/BusinessNameControlTxt0PUBL
ReturnHeader/Filer/EIN0462672048
ReturnHeader/Filer/PhoneNum05084354164
ReturnHeader/Filer/USAddress/AddressLine1Txt07 Laborers Way
ReturnHeader/Filer/USAddress/CityNm0Hopkinton
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001748
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0050234540
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Ward Fisher & Company LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0250C Centerville Road
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Warwick
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0RI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002886
ReturnHeader/PreparerPersonGrp/PhoneNum04013846464
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Robert D Giudici
ReturnHeader/ReturnTs02025-05-13T11:01:43-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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