Civic Intelligence

Laborers International Union of North America

990 • Fiscal year 2022 • EIN 46-2672048

Jan 01, 2022 to Dec 31, 2022 • Filed on May 08, 2023

Organization Profileliunalocal272.org
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

55th percentile

0.00x

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

2022 filings • 501(c)5 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

55th percentile

0.00x

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

2022 filings • 501(c)5 • <$500k nonprofits • Source year 2022

Net Margin

59th percentile

6.6%

Higher net margin than 59% of similar nonprofits.

2022 filings • 501(c)5 • <$500k nonprofits • Source year 2022

Top Officer Pay

100th percentile

$249,622

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 60.1% of source-year revenue.

2022 filings • 501(c)5 • <$500k nonprofits • Source year 2022

Asset Growth

75th percentile

11%

Faster asset growth than 75% of similar nonprofits.

2022 filings • 501(c)5 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

56th percentile

3.1%

Faster revenue growth than 56% of similar nonprofits.

2022 filings • 501(c)5 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets55th percentile

Assets

Up

$279,608

Up $27,552 (+11%) from 2021

Net Assets

Up

$279,608

Up $27,552 (+11%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin59th percentile

Revenue

Up

$415,466

Up $12,446 (+3.1%) from 2021

Expenses

Up

$387,914

Up $50,127 (+15%) from 2021

Net Income

Down

$27,552

Down $37,681 (-58%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth75th 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

2022

Assets$279,608
Liabilities$0
Net Assets$279,608
Open 2022 Filing

Operations Trend

Revenue Growth56th 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

2022

Revenue$415,466
Expenses$387,914
Net Income$27,552
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 8, 2023
Return Version
2022v5.0
Gross Receipts
$415,466
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$251,272$279,608▲ $28,336
Land, Buildings, and Equipment, Net$784$0▼ $784
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$252,056$279,608▲ $27,552
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$252,056$279,608▲ $27,552
Total Net Assets Fund Balance$252,056$279,608▲ $27,552
Total Liabilities and Net Assets / Fund Balance$252,056$279,608▲ $27,552

Asset Categories

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

Employees

NameTitleBaseOtherTotal
Timothy MahoneySec'y-Treasurer-$99,120$99,120
Nelson CarneiroPresident-$92,305$92,305
Richard AllenBus Manager$960-$960
John EganVice President$450-$450
Michael CraftExecutive Board$450-$450
Tina BrightRecording Sec'y$400-$400
Jeff PyneExecutive Board$300-$300
Mark SullivanSerg. at Arms$50-$50
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$415,241
Investment Income
$225
Other Revenue
$0
Change in Net Assets
$27,552

Audited Revenue Reconciliation

Revenue per Audited Statements
$415,466
Total Revenue per Audited Statements
$415,466
Total Revenue per Form 990
$415,466
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$385,304
Salaries, Compensation, and Employee Benefits$2,610
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings-$29,625-$29,625
Fees for Services Accounting-$19,200-$19,200
All Other Expenses$4,644--$4,644
Office Expenses-$4,316-$4,316
Other Expenses$3,063--$3,063
Current Officers, Directors, Trustees, and Key Employees-$2,610-$2,610
Depreciation Depletion---$784
Fees for Services Other-$110-$110
Total Functional Expenses$331,269$55,861$0$387,914

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$387,914
Total Expenses per Audited Statements$387,914
Total Expenses per Form 990$387,914
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 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.”

Form 990, Part VI, Section C, Line 19

“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
2023-05-08
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, 2022, 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 Appendix378 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/Form990PartVIISectionAGrp/TitleTxt5Recording Sec'y
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IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05459
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05459
IRS990ScheduleD/ExpensesSubtotalAmt0387914
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueSubtotalAmt0415466
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, 2022, 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/TotalExpensesPerForm990Amt0387914
IRS990ScheduleD/TotalRevenuePerForm990Amt0415466
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0415466
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0387914
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt092305
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt199120
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Nelson Carneiro
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1Timothy Mahoney
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1Sec'y-Treasurer
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt092305
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt199120
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
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.
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, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0252056
IRS990/TotalAssetsEOYAmt0279608
IRS990/TotalAssetsGrp/BOYAmt0252056
IRS990/TotalAssetsGrp/EOYAmt0279608
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt055861
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0331269
IRS990/TotalFunctionalExpensesGrp/TotalAmt0387914
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0252056
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0279608
IRS990/TotalOtherCompensationAmt0191425
IRS990/TotalProgramServiceRevenueAmt0415241
IRS990/TotalReportableCompFromOrgAmt02610
IRS990/TotalRevenueGrp/ExclusionAmt0225
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0415241
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0415466
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0252056
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0279608
IRS990/TotReportableCompRltdOrgAmt0274834
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/WebsiteAddressTxt0liunalocal272.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Timothy Mahoney
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary-Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-08
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/ReturnTs02023-05-08T12:57:38-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Timothy
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Mahoney
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$279,608
Liabilities
$0
Net assets
$279,608
Revenue
$415,466
Expenses
$387,914
Net income
$27,552
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