Civic Intelligence

Laborers International Union of North America

990 • Fiscal year 2020 • EIN 46-2672048

Jan 01, 2020 to Dec 31, 2020 • Filed on May 14, 2021

Organization ProfileN/A
7 Laborers WayHopkinton, MA 01748

(508) 435-4164

Siviq Scores

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

Liabilities / Assets

81st percentile

0.04x

Higher debt load relative to assets than 81% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

74th percentile

0.02x

Higher debt load relative to revenue than 74% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Net Margin

22nd percentile

-3.0%

Higher net margin than 22% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Top Officer Pay

53rd percentile

$1,110

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 0.3% of source-year revenue.

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Asset Growth

9th percentile

-17%

Faster asset growth than 9% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

55th percentile

-0.8%

Faster revenue growth than 55% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets81st percentile

Assets

Down

$195,111

Down $40,861 (-17%) from 2019

Net Assets

Down

$186,823

Down $12,285 (-6.2%) from 2019

Liabilities

Down

$8,288

Down $28,576 (-78%) from 2019

Revenue And Expenses
Liabilities / Revenue74th percentileNet Margin22nd percentile

Revenue

Down

$404,871

Down $3,171 (-0.8%) from 2019

Expenses

Up

$417,156

Up $3,216 (+0.8%) from 2019

Net Income

Down

-$12,285

Down $6,387 (-108%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth9th percentile

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

$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

2020

Assets$195,111
Liabilities$8,288
Net Assets$186,823
Open 2020 Filing

Operations Trend

Revenue Growth55th percentile

Revenue, expenses, and net income across loaded years, with this 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

2020

Revenue$404,871
Expenses$417,156
Net Income-$12,285
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
May 14, 2021
Return Version
2020v4.0
Gross Receipts
$404,871
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$233,097$193,282▼ $39,815
Land, Buildings, and Equipment, Net$2,875$1,829▼ $1,046
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$235,972$195,111▼ $40,861
Other Assets Total-$0-
Liabilities
Other Liabilities$36,864$8,288▼ $28,576
Total Liabilities$36,864$8,288▼ $28,576
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$199,108$186,823▼ $12,285
Total Net Assets Fund Balance$199,108$186,823▼ $12,285
Total Liabilities and Net Assets / Fund Balance$235,972$195,111▼ $40,861

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,829$3,630$5,459
Compensation and Service Providers
Top Officer Pay53rd percentile

Employees

NameTitleBaseTotal
Richard AllenBus Manager$1,110$1,110
Jeff PyneExecutive Board$200$200
John EganVice President$200$200
Mark SullivanSerg. at Arms$200$200
Michael CraftExecutive Board$200$200
Tina BrightRecording Sec'y$200$200

Board Members and Trustees

NameTitle
Nelson CarneiroPresident
Timothy MahoneySec'y-Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$404,871
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-12,285

Audited Revenue Reconciliation

Revenue per Audited Statements
$404,871
Total Revenue per Audited Statements
$404,871
Total Revenue per Form 990
$404,871
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$415,046
Salaries, Compensation, and Employee Benefits$2,110
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$20,768$6,574-$27,342
Other Expenses$15,377$4,188-$15,377
Fees for Services Accounting$4,350$1,450-$5,800
Office Expenses$1,936$645-$2,581
Current Officers, Directors, Trustees, and Key Employees$1,582$528-$2,110
Depreciation Depletion$784$261-$1,045
Fees for Services Other$182$61-$243
Total Functional Expenses$403,449$13,707$0$417,156

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$417,156
Total Expenses per Audited Statements$417,156
Total Expenses per Form 990$417,156
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Expenses$8,288
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, Line 11B: Form 990 Review Process

“No review was or will be conducted.”

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

“The written conflict of interest policy included in the Code of Best Practices 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) General President with any complaint arising under the Constitution, the Code of Best Practices, or any other disciplinary procedure that must be followed under necessary and independent officers who are entrusted to enfore the Code. The US Department of Labor requires all non-clerical employees to report on form LM-30 potential situtations 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 the Code of Best Practices (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.”

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
Timothy Mahoney
Title
Secretary-Treasurer
Signed
2021-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Timothy Mahoney
Formed
2013
Legal Domicile
Ma
Voting Board Members
7
Independent Board Members
7
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, 2020, 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 Appendix379 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Labor Union representing its members within the Public employee sector.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt06574
IRS990/AllOtherExpensesGrp/ProgramServicesAmt020768
IRS990/AllOtherExpensesGrp/TotalAmt027342
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0false
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Timothy Mahoney
IRS990/BooksInCareOfDetail/PhoneNum05084354164
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt07 Laborers Way
IRS990/BooksInCareOfDetail/USAddress/CityNm0Hopkinton
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd001748
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0233097
IRS990/CashNonInterestBearingGrp/EOYAmt0193282
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0528
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt01582
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt02110
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0415046
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0404871
IRS990/CYRevenuesLessExpensesAmt0-12285
IRS990/CYSalariesCompEmpBnftPaidAmt02110
IRS990/CYTotalExpensesAmt0417156
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0404871
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0261
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0784
IRS990/DepreciationDepletionGrp/TotalAmt01045
IRS990/Desc0Represent its members within the Public employee sector.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/ExpenseAmt0403449
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01450
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt04350
IRS990/FeesForServicesAccountingGrp/TotalAmt05800
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt061
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0182
IRS990/FeesForServicesOtherGrp/TotalAmt0243
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt64.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt74.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0Richard Allen
IRS990/Form990PartVIISectionAGrp/PersonNm1Jeff Pyne
IRS990/Form990PartVIISectionAGrp/PersonNm2Michael Craft
IRS990/Form990PartVIISectionAGrp/PersonNm3John Egan
IRS990/Form990PartVIISectionAGrp/PersonNm4Mark Sullivan
IRS990/Form990PartVIISectionAGrp/PersonNm5Tina Bright
IRS990/Form990PartVIISectionAGrp/PersonNm6Nelson Carneiro
IRS990/Form990PartVIISectionAGrp/PersonNm7Timothy Mahoney
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt01110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt3200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt4200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt5200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0Bus Manager
IRS990/Form990PartVIISectionAGrp/TitleTxt1Executive Board
IRS990/Form990PartVIISectionAGrp/TitleTxt2Executive Board
IRS990/Form990PartVIISectionAGrp/TitleTxt3Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Serg. at Arms
IRS990/Form990PartVIISectionAGrp/TitleTxt5Recording Sec'y
IRS990/Form990PartVIISectionAGrp/TitleTxt6President
IRS990/Form990PartVIISectionAGrp/TitleTxt7Sec'y-Treasurer
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02013
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0404871
IRS990/GroupExemptionNum00121
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt08
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03630
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02875
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01829
IRS990/LandBldgEquipCostOrOtherBssAmt05459
IRS990/LegalDomicileStateCd0MA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Labor Union representing its members within the Public employee sector.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0199108
IRS990/NetAssetsOrFundBalancesEOYAmt0186823
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0199108
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0186823
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0645
IRS990/OfficeExpensesGrp/ProgramServicesAmt01936
IRS990/OfficeExpensesGrp/TotalAmt02581
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Per Capita Tax - LiUNA!
IRS990/OtherExpensesGrp/Desc1Per Capita Tax - Dist Council
IRS990/OtherExpensesGrp/Desc2Other Stipends
IRS990/OtherExpensesGrp/Desc3Promotional Items
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04188
IRS990/OtherExpensesGrp/ProgramServicesAmt0246140
IRS990/OtherExpensesGrp/ProgramServicesAmt199768
IRS990/OtherExpensesGrp/ProgramServicesAmt212562
IRS990/OtherExpensesGrp/ProgramServicesAmt315377
IRS990/OtherExpensesGrp/TotalAmt0246140
IRS990/OtherExpensesGrp/TotalAmt199768
IRS990/OtherExpensesGrp/TotalAmt216750
IRS990/OtherExpensesGrp/TotalAmt315377
IRS990/OtherLiabilitiesGrp/BOYAmt036864
IRS990/OtherLiabilitiesGrp/EOYAmt08288
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Timothy Mahoney
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0404871
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0404871
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0411020
IRS990/PYProgramServiceRevenueAmt0408042
IRS990/PYRevenuesLessExpensesAmt0-5898
IRS990/PYSalariesCompEmpBnftPaidAmt02920
IRS990/PYTotalExpensesAmt0413940
IRS990/PYTotalRevenueAmt0408042
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-12285
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0404871
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt01829
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03630
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05459
IRS990ScheduleD/ExpensesSubtotalAmt0417156
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08288
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Accrued Expenses
IRS990ScheduleD/RevenueSubtotalAmt0404871
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, 2020, 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/TotalBookValueLandBuildingsAmt01829
IRS990ScheduleD/TotalExpensesPerForm990Amt0417156
IRS990ScheduleD/TotalLiabilityAmt08288
IRS990ScheduleD/TotalRevenuePerForm990Amt0404871
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0404871
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0417156
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The written conflict of interest policy included in the Code of Best Practices 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) General President with any complaint arising under the Constitution, the Code of Best Practices, or any other disciplinary procedure that must be followed under necessary and independent officers who are entrusted to enfore the Code. The US Department of Labor requires all non-clerical employees to report on form LM-30 potential situtations where there may be conflicts of interest. This information is open to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Constitution (Governing document) and the Code of Best Practices (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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0235972
IRS990/TotalAssetsEOYAmt0195111
IRS990/TotalAssetsGrp/BOYAmt0235972
IRS990/TotalAssetsGrp/EOYAmt0195111
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013707
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0403449
IRS990/TotalFunctionalExpensesGrp/TotalAmt0417156
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt036864
IRS990/TotalLiabilitiesEOYAmt08288
IRS990/TotalLiabilitiesGrp/BOYAmt036864
IRS990/TotalLiabilitiesGrp/EOYAmt08288
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0199108
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0186823
IRS990/TotalProgramServiceExpensesAmt0403449
IRS990/TotalProgramServiceRevenueAmt0404871
IRS990/TotalReportableCompFromOrgAmt02110
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0404871
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0404871
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0235972
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0195111
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt07 Laborers Way
IRS990/USAddress/CityNm0Hopkinton
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd0017482684
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Timothy Mahoney
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary-Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-05-14
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/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/ReturnTs02021-05-14T09:43:22-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Timothy
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Mahoney
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$195,111
Liabilities
$8,288
Net assets
$186,823
Revenue
$404,871
Expenses
$417,156
Net income
-$12,285
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