Civic Intelligence

Construction & Master Laborers Local 11

990 • Fiscal year 2023 • EIN 52-2360167

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 11, 2024

9104 Old Marlboro PikeUpper Marlboro, MD 20772

(202) 723-3366

Siviq Scores

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

Liabilities / Assets

23rd percentile

0.00x

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

2023 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

23rd percentile

0.00x

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

2023 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2023

Net Margin

89th percentile

30%

Higher net margin than 89% of similar nonprofits.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

96th percentile

$303,335

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 19.3% of source-year revenue.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2023

Asset Growth

78th percentile

15%

Faster asset growth than 78% of similar nonprofits.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

95th percentile

59%

Faster revenue growth than 95% of similar nonprofits.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$4,793,236

Up $611,500 (+15%) from 2022

Net Assets

Up

$4,793,236

Up $611,500 (+15%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue

Up

$1,575,125

Up $584,041 (+59%) from 2022

Expenses

Up

$1,102,408

Up $126,048 (+13%) from 2022

Net Income

Up

$472,717

Up $457,993 (+3111%) from 2022

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $733,108Liabilities 2011: $0Net Assets 2011: $733,1082011Assets 2012: $751,919Liabilities 2012: $0Net Assets 2012: $751,9192012Assets 2013: $729,122Liabilities 2013: $1,500Net Assets 2013: $727,6222013Assets 2014: $606,372Liabilities 2014: $1,500Net Assets 2014: $604,8722014Assets 2015: $618,058Liabilities 2015: $1,500Net Assets 2015: $616,5582015Assets 2016: $4,743,245Liabilities 2016: $1,500Net Assets 2016: $4,741,7452016Assets 2017: $4,930,129Liabilities 2017: $0Net Assets 2017: $4,930,1292017Assets 2018: $4,566,045Liabilities 2018: $0Net Assets 2018: $4,566,0452018Assets 2019: $4,539,558Liabilities 2019: $0Net Assets 2019: $4,539,5582019Assets 2020: $4,515,947Liabilities 2020: $0Net Assets 2020: $4,515,9472020Assets 2021: $4,540,572Liabilities 2021: $0Net Assets 2021: $4,540,5722021Assets 2022: $4,181,736Liabilities 2022: $0Net Assets 2022: $4,181,7362022Assets 2023: $4,793,236Liabilities 2023: $0Net Assets 2023: $4,793,2362023Assets 2024: $4,960,495Liabilities 2024: $0Net Assets 2024: $4,960,4952024

Highlighted filing

2023

Assets$4,793,236
Liabilities$0
Net Assets$4,793,236

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $402,917Expenses 2011: $416,686Net Income 2011: -$13,7692011Expenses 2012: $421,5022012Revenue 2013: $405,621Expenses 2013: $463,740Net Income 2013: -$58,1192013Revenue 2014: $420,621Expenses 2014: $525,652Net Income 2014: -$105,0312014Revenue 2015: $452,946Expenses 2015: $390,390Net Income 2015: $62,5562015Revenue 2016: $1,193,114Expenses 2016: $600,634Net Income 2016: $592,4802016Revenue 2017: $1,079,538Expenses 2017: $1,004,811Net Income 2017: $74,7272017Revenue 2018: $997,581Expenses 2018: $1,160,279Net Income 2018: -$162,6982018Revenue 2019: $1,083,901Expenses 2019: $1,283,509Net Income 2019: -$199,6082019Revenue 2020: $1,030,624Expenses 2020: $1,195,738Net Income 2020: -$165,1142020Revenue 2021: $1,087,631Expenses 2021: $1,107,550Net Income 2021: -$19,9192021Revenue 2022: $991,084Expenses 2022: $976,360Net Income 2022: $14,7242022Revenue 2023: $1,575,125Expenses 2023: $1,102,408Net Income 2023: $472,7172023Revenue 2024: $973,755Expenses 2024: $1,041,800Net Income 2024: -$68,0452024

Highlighted filing

2023

Revenue$1,575,125
Expenses$1,102,408
Net Income$472,717
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 11, 2024
Return Version
2023v5.0
Gross Receipts
$3,138,409
Mission and Program Overview

Mission

To improve, in partnership with contractors, the productivity, compensation and working conditions of construction laborers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,815,794$2,892,058▲ $1,076,264
Land, Buildings, and Equipment, Net$1,873,985$1,545,345▼ $328,640
Cash and Non-Interest-Bearing Accounts$491,957$355,833▼ $136,124
Total Assets$4,181,736$4,793,236▲ $611,500
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,181,736$4,793,236▲ $611,500
Total Net Assets Fund Balance$4,181,736$4,793,236▲ $611,500
Total Liabilities and Net Assets / Fund Balance$4,181,736$4,793,236▲ $611,500

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,545,000-$1,545,000
Equipment$345$180$525
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Steve LanningBusiness Man-$264,956$264,956
Victor a ReyesExecutive Bo-$136,904$136,904
Vaughn K ThomasExecutive Bo-$135,242$135,242
Dario FerrufinoRecording Se-$133,936$133,936
Hugo CarballoSecretary-tr$3,774$850$4,624

Board Members and Trustees

NameTitle
Julio PalomoPresident
Steve LanningBusiness Manager
Shannon JonesVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$999,997
Investment Income
$85,090
Other Revenue
$490,038
Change in Net Assets
$472,717

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,575,125
Revenue Not Reported on Form 990
$138,783
Total Revenue per Audited Statements
$1,713,908
Total Revenue per Form 990
$1,575,125
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,031,895
Salaries, Compensation, and Employee Benefits$58,263
Grants and Similar Amounts Paid$12,250
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$117,701
Depreciation Depletion---$83,807
Office Expenses---$71,293
Other Salaries and Wages---$58,263
Conferences and Meetings---$54,541
Fees for Service Investment Mgmnt Fees---$18,501
Fees for Services Accounting---$15,845
Grants to Domestic Individuals---$9,500
Fees for Services Legal---$5,000
Other Expenses---$4,573
Advertising---$4,000
Grants to Domestic Orgs---$2,750
Travel---$1,216
Insurance---$939
Total Functional Expenses$0$0$0$1,102,408

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,102,408
Total Expenses per Audited Statements$1,102,408
Total Expenses per Form 990$1,102,408
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
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The members of the organization are all active, dues paying union members.

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

The organization has members. All active members are able to elect members of the governing body.

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

The board is elected by members. All members are allowed to vote. Approval of annual budget also requires a vote by the members of the board.

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

The form 990 is reviewed by the board prior to submission with the internal revenue service.

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

The written conflict of interest policy is included in the code of best practices that is a part of the constitution by which our organization is governed. Any member or employees (if applicable) 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 rule, regulation, practice or procedure adopted by the liuna general executive board. The code of best practice 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, Page 6, Part VI, Line 19

The constitution (governing document) and 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 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
Construction & Master Laborers
EIN
52-2360167
Phone
2027233366
Address
9104 OLD MARLBORO PIKE, UPPER MARLBORO, MD 20772

Signing Officer

Name
Julio Palomo
Title
President
Phone
7035046166
Signed
2024-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julio Palomo
Formed
2001
Legal Domicile
Va
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
Compass US Accountants & Advisors
Address
130 ADMIRAL COCHRANE DR SUITE 200, ANNAPOLIS, MD 21401-7368
Preparer
Thaddeus N Toal CPA
Phone
4102240343
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

To promote job security and improve working conditions for members who are employees of contractors subject to collective bargaining agreements with the union.

Financial Statement Notes

Schedule D, Page 3, Part X

The internal revenue service has ruled that the local union qualifies under section 501(c)(5) of the internal revenue code and is, therefore, exempt from payment of income tax except for unrelated business income as defined by the internal revenue service. During the years ended december 31 2023 and 2022, the local union had no taxable unrelated business income and accordingly, no provision for income taxes is required in the accompanying financial statements. The local union's federal form 990, return of organization exempt from income tax, is subject to examination by the internal revenue service, generally for three years after it is filed.

Raw XML Appendix399 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/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO IMPROVE, IN PARTNERSHIP WITH CONTRACTORS, THE PRODUCTIVITY, COMPENSATION AND WORKING CONDITIONS OF CONSTRUCTION LABORERS.
IRS990/AdvertisingGrp/TotalAmt04000
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0STEVE LANNING
IRS990/BooksInCareOfDetail/PhoneNum02027233366
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt09104 OLD MARLBORO PIKE
IRS990/BooksInCareOfDetail/USAddress/CityNm0UPPER MARLBORO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd020772
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0491957
IRS990/CashNonInterestBearingGrp/EOYAmt0355833
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt054541
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt012250
IRS990/CYInvestmentIncomeAmt085090
IRS990/CYOtherExpensesAmt01031895
IRS990/CYOtherRevenueAmt0490038
IRS990/CYProgramServiceRevenueAmt0999997
IRS990/CYRevenuesLessExpensesAmt0472717
IRS990/CYSalariesCompEmpBnftPaidAmt058263
IRS990/CYTotalExpensesAmt01102408
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01575125
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt083807
IRS990/Desc0TO PROMOTE JOB SECURITY AND IMPROVE WORKING CONDITIONS FOR MEMBERS WHO ARE EMPLOYEES OF CONTRACTORS SUBJECT TO COLLECTIVE BARGAINING AGREEMENTS WITH THE UNION.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt015845
IRS990/FeesForServicesLegalGrp/TotalAmt05000
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt018501
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt640.00
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/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt075291
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt338960
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt443355
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt543434
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt670282
IRS990/Form990PartVIISectionAGrp/PersonNm0JULIO PALOMO
IRS990/Form990PartVIISectionAGrp/PersonNm1SHANNON JONES
IRS990/Form990PartVIISectionAGrp/PersonNm2HUGO CARBALLO
IRS990/Form990PartVIISectionAGrp/PersonNm3DARIO FERRUFINO
IRS990/Form990PartVIISectionAGrp/PersonNm4VAUGHN K THOMAS
IRS990/Form990PartVIISectionAGrp/PersonNm5VICTOR A REYES
IRS990/Form990PartVIISectionAGrp/PersonNm6STEVE LANNING
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt23774
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0228044
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt2850
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt394976
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt491887
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt593470
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt6194674
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY-TR
IRS990/Form990PartVIISectionAGrp/TitleTxt3RECORDING SE
IRS990/Form990PartVIISectionAGrp/TitleTxt4EXECUTIVE BO
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXECUTIVE BO
IRS990/Form990PartVIISectionAGrp/TitleTxt6BUSINESS MAN
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02001
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt08914
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt09500
IRS990/GrantsToDomesticOrgsGrp/TotalAmt02750
IRS990/GrantsToIndividualsInd0true
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt01572198
IRS990/GrossReceiptsAmt03138409
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt0939
IRS990/InvestmentIncomeGrp/ExclusionAmt076176
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt076176
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01815794
IRS990/InvestmentsPubTradedSecGrp/EOYAmt02892058
IRS990/IRPDocumentCnt016
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0180
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01873985
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01545345
IRS990/LandBldgEquipCostOrOtherBssAmt01545525
IRS990/LegalDomicileStateCd0VA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt01563284
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO IMPROVE, IN PARTNERSHIP WITH CONTRACTORS, THE PRODUCTIVITY, COMPENSATION AND WORKING CONDITIONS OF CONSTRUCTION LABORERS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt04181736
IRS990/NetAssetsOrFundBalancesEOYAmt04793236
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt08914
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt08914
IRS990/NetUnrlzdGainsLossesInvstAmt0138783
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt04181736
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt04793236
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt0117701
IRS990/OfficeExpensesGrp/TotalAmt071293
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0PER CAPITA TAX
IRS990/OtherExpensesGrp/Desc1MEMBER MOBILIZATION
IRS990/OtherExpensesGrp/Desc2BANK FEES
IRS990/OtherExpensesGrp/Desc3DUES REFUNDS
IRS990/OtherExpensesGrp/TotalAmt0615198
IRS990/OtherExpensesGrp/TotalAmt132081
IRS990/OtherExpensesGrp/TotalAmt27200
IRS990/OtherExpensesGrp/TotalAmt34573
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/Desc1REIMBURSEMENT INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0488114
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt11924
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0488114
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11924
IRS990/OtherRevenueTotalAmt0490038
IRS990/OtherSalariesAndWagesGrp/TotalAmt058263
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JULIO PALOMO
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0999997
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0999997
IRS990/ProgSrvcAccomActyOtherGrp/Desc0TO PROMOTE JOB SECURITY AND IMPROVE WORKING CONDITIONS FOR MEMBERS WHO ARE EMPLOYEES OF CONTRACTORS SUBJECT TO COLLECTIVE BARGAINING AGREEMENTS WITH THE UNION.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt08750
IRS990/PYInvestmentIncomeAmt031925
IRS990/PYOtherExpensesAmt0934116
IRS990/PYOtherRevenueAmt011525
IRS990/PYProgramServiceRevenueAmt0947634
IRS990/PYRevenuesLessExpensesAmt014724
IRS990/PYSalariesCompEmpBnftPaidAmt033494
IRS990/PYTotalExpensesAmt0976360
IRS990/PYTotalRevenueAmt0991084
IRS990/ReconcilationRevenueExpnssAmt0472717
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt01545000
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01545000
IRS990ScheduleD/EquipmentGrp/BookValueAmt0345
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0180
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0525
IRS990ScheduleD/ExpensesSubtotalAmt01102408
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0138783
IRS990ScheduleD/RevenueNotReportedAmt0138783
IRS990ScheduleD/RevenueSubtotalAmt01575125
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INTERNAL REVENUE SERVICE HAS RULED THAT THE LOCAL UNION QUALIFIES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AND IS, THEREFORE, EXEMPT FROM PAYMENT OF INCOME TAX EXCEPT FOR UNRELATED BUSINESS INCOME AS DEFINED BY THE INTERNAL REVENUE SERVICE. DURING THE YEARS ENDED DECEMBER 31 2023 AND 2022, THE LOCAL UNION HAD NO TAXABLE UNRELATED BUSINESS INCOME AND ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS REQUIRED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE LOCAL UNION'S FEDERAL FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, IS SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER IT IS FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01545345
IRS990ScheduleD/TotalExpensesPerForm990Amt01102408
IRS990ScheduleD/TotalRevenuePerForm990Amt01575125
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01713908
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01102408
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt06000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt13500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIP AWARD
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1BENEVOLENCE ASSISTANCE
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0ASSISTANCE MAY BE AWARDED ON A CASE-BY-CASE BASIS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0228044
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1194674
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt075291
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt170282
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JULIO PALOMO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1STEVE LANNING
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1BUSINESS MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0303335
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1264956
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROMOTE JOB SECURITY AND IMPROVE WORKING CONDITIONS FOR MEMBERS WHO ARE EMPLOYEES OF CONTRACTORS SUBJECT TO COLLECTIVE BARGAINING AGREEMENTS WITH THE UNION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS OF THE ORGANIZATION ARE ALL ACTIVE, DUES PAYING UNION MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS MEMBERS. ALL ACTIVE MEMBERS ARE ABLE TO ELECT MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD IS ELECTED BY MEMBERS. ALL MEMBERS ARE ALLOWED TO VOTE. APPROVAL OF ANNUAL BUDGET ALSO REQUIRES A VOTE BY THE MEMBERS OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 IS REVIEWED BY THE BOARD PRIOR TO SUBMISSION WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE WRITTEN CONFLICT OF INTEREST POLICY IS INCLUDED IN THE CODE OF BEST PRACTICES THAT IS A PART OF THE CONSTITUTION BY WHICH OUR ORGANIZATION IS GOVERNED. ANY MEMBER OR EMPLOYEES (IF APPLICABLE) 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 RULE, REGULATION, PRACTICE OR PROCEDURE ADOPTED BY THE LIUNA GENERAL EXECUTIVE BOARD. THE CODE OF BEST PRACTICE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE CONSTITUTION (GOVERNING DOCUMENT) AND 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 AN ANNUAL FINANCIAL REPORT WITH THE DEPARTMENT OF LABOR WHICH CAN ALSO BE OBTAINED ON THE ONLINE PUBLIC DISCLOSURE ROOM.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0BALTIMOREWASHINGTON LABORERS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt0DISTRICT COUNCIL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0520294027
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0C5
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0VA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0UNION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt09104 OLD MARLBORO PIKE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0UPPER MARLBORO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd020772
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0true
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0112483
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt147460
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0BW LABORERS DISTRICT COUNCIL
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1BW LABORERS DISTRICT COUNCIL
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0Q
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1P
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04181736
IRS990/TotalAssetsEOYAmt04793236
IRS990/TotalAssetsGrp/BOYAmt04181736
IRS990/TotalAssetsGrp/EOYAmt04793236
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01102408
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04181736
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04793236
IRS990/TotalOtherCompensationAmt0271322
IRS990/TotalProgramServiceRevenueAmt0999997
IRS990/TotalReportableCompFromOrgAmt03774
IRS990/TotalRevenueGrp/ExclusionAmt076176
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01498949
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01575125
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04181736
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04793236
IRS990/TotReportableCompRltdOrgAmt0703901
IRS990/TravelGrp/TotalAmt01216
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt09104 OLD MARLBORO PIKE
IRS990/USAddress/CityNm0UPPER MARLBORO
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd020772
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.LIUNALOCAL11.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JULIO PALOMO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07035046166
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CONSTRUCTION & MASTER LABORERS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LOCAL 11
ReturnHeader/Filer/BusinessNameControlTxt0CONS
ReturnHeader/Filer/EIN0522360167
ReturnHeader/Filer/PhoneNum02027233366
ReturnHeader/Filer/USAddress/AddressLine1Txt09104 OLD MARLBORO PIKE
ReturnHeader/Filer/USAddress/CityNm0UPPER MARLBORO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd020772
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0814693463
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0COMPASS US ACCOUNTANTS & ADVISORS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0130 ADMIRAL COCHRANE DR SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ANNAPOLIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0214017368
ReturnHeader/PreparerPersonGrp/PhoneNum04102240343
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THADDEUS N TOAL CPA
ReturnHeader/ReturnTs02024-11-15T11:26:52-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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.$4.96$0.00$4.96$0.97$1.04$0.07
2023Detailed filing. Detailed filing data is available for this year.$4.79$0.00$4.79$1.58$1.10$0.47
2022Detailed filing. Detailed filing data is available for this year.$4.18$0.00$4.18$0.99$0.98$0.01
2021Detailed filing. Detailed filing data is available for this year.$4.54$0.00$4.54$1.09$1.11$0.02
2020Detailed filing. Detailed filing data is available for this year.$4.52$0.00$4.52$1.03$1.20$0.17
2019Detailed filing. Detailed filing data is available for this year.$4.54$0.00$4.54$1.08$1.28$0.20
2018Detailed filing. Detailed filing data is available for this year.$4.57$0.00$4.57$1.00$1.16$0.16
2017Detailed filing. Detailed filing data is available for this year.$4.93$0.00$4.93$1.08$1.00$0.07
2016Detailed filing. Detailed filing data is available for this year.$4.74$0.00$4.74$1.19$0.60$0.59
2015Detailed filing. Detailed filing data is available for this year.$0.62$0.00$0.62$0.45$0.39$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.61$0.00$0.60$0.42$0.53$0.11
2013Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.73$0.41$0.46$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.00$0.75$0.42
2011Summary only. Only limited summary data is available for this year.$0.73$0.00$0.73$0.40$0.42$0.01