Civic Intelligence

Laborers International Union of North America 572 Local Union

990 • Fiscal year 2017 • EIN 54-0965469

Jan 01, 2017 to Dec 31, 2017 • Filed on Sep 11, 2018

5627 Allentown Road Rm/Ste 206Camp Springs, MD 20746

(301) 316-4888

Siviq Scores

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

Liabilities / Assets

74th percentile

0.11x

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

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

74th percentile

0.10x

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

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Net Margin

32nd percentile

1.1%

Higher net margin than 32% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

17th percentile

$0

Higher top officer pay than 17% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2017

Asset Growth

78th percentile

17%

Faster asset growth than 78% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

51st percentile

3.5%

Faster revenue growth than 51% of similar nonprofits.

2017 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$1,411,705

Up $202,437 (+17%) from 2016

Net Assets

Up

$1,260,672

Up $118,337 (+10%) from 2016

Liabilities

Up

$151,033

Up $84,100 (+126%) from 2016

Revenue

Up

$1,528,437

Up $51,852 (+3.5%) from 2016

Expenses

Up

$1,512,375

Up $120,892 (+8.7%) from 2016

Net Income

Down

$16,062

Down $69,040 (-81%) from 2016

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2012: $1,297,315Liabilities 2012: $99,218Net Assets 2012: $1,198,0972012Assets 2013: $1,267,206Liabilities 2013: $91,557Net Assets 2013: $1,175,6492013Assets 2014: $1,341,498Liabilities 2014: $90,266Net Assets 2014: $1,251,2322014Assets 2015: $1,125,839Liabilities 2015: $76,020Net Assets 2015: $1,049,8192015Assets 2016: $1,209,268Liabilities 2016: $66,933Net Assets 2016: $1,142,3352016Assets 2017: $1,411,705Liabilities 2017: $151,033Net Assets 2017: $1,260,6722017Assets 2018: $1,298,602Liabilities 2018: $79,926Net Assets 2018: $1,218,6762018Assets 2019: $1,410,011Liabilities 2019: $187,439Net Assets 2019: $1,222,5722019Assets 2020: $1,443,890Liabilities 2020: $152,997Net Assets 2020: $1,290,8932020Assets 2021: $1,419,542Liabilities 2021: $178,088Net Assets 2021: $1,241,4542021Assets 2022: $1,271,396Liabilities 2022: $228,825Net Assets 2022: $1,042,5712022Assets 2023: $1,488,895Liabilities 2023: $154,044Net Assets 2023: $1,334,8512023Assets 2024: $1,876,476Liabilities 2024: $255,334Net Assets 2024: $1,621,1422024

Highlighted filing

2017

Assets$1,411,705
Liabilities$151,033
Net Assets$1,260,672

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2012: $1,190,191Expenses 2012: $1,051,826Net Income 2012: $138,3652012Revenue 2013: $1,267,801Expenses 2013: $1,281,843Net Income 2013: -$14,0422013Revenue 2014: $1,398,762Expenses 2014: $1,297,714Net Income 2014: $101,0482014Revenue 2015: $1,406,682Expenses 2015: $1,619,480Net Income 2015: -$212,7982015Revenue 2016: $1,476,585Expenses 2016: $1,391,483Net Income 2016: $85,1022016Revenue 2017: $1,528,437Expenses 2017: $1,512,375Net Income 2017: $16,0622017Revenue 2018: $1,652,788Expenses 2018: $1,588,113Net Income 2018: $64,6752018Revenue 2019: $1,576,398Expenses 2019: $1,687,408Net Income 2019: -$111,0102019Revenue 2020: $1,612,069Expenses 2020: $1,622,208Net Income 2020: -$10,1392020Revenue 2021: $1,763,899Expenses 2021: $1,811,501Net Income 2021: -$47,6022021Revenue 2022: $1,697,130Expenses 2022: $1,670,432Net Income 2022: $26,6982022Revenue 2023: $1,732,924Expenses 2023: $1,540,318Net Income 2023: $192,6062023Revenue 2024: $1,863,675Expenses 2024: $1,698,275Net Income 2024: $165,4002024

Highlighted filing

2017

Revenue$1,528,437
Expenses$1,512,375
Net Income$16,062
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Sep 11, 2018
Return Version
2017v2.3
Gross Receipts
$1,533,417
Mission and Program Overview

Mission

Members are employees of contractors subject to collective bargaining agreements with the union who receive information and advice on problems, offer jobs to promote job security, and better working conditions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$953,776$1,077,130▲ $123,354
Accounts Receivable$115,686$144,693▲ $29,007
Cash and Non-Interest-Bearing Accounts$50,736$99,161▲ $48,425
Land, Buildings, and Equipment, Net$81,985$83,636▲ $1,651
Prepaid Expenses and Deferred Charges$6,485$6,485→ $0
Total Assets$1,209,268$1,411,705▲ $202,437
Other Assets Total$600$600→ $0
Liabilities
Accounts Payable and Accrued Expenses$66,933$151,033▲ $84,100
Total Liabilities$66,933$151,033▲ $84,100
Net Assets / Fund Balance
Unrestricted Net Assets$1,142,335$1,260,672▲ $118,337
Total Net Assets Fund Balance$1,142,335$1,260,672▲ $118,337
Total Liabilities and Net Assets / Fund Balance$1,209,268$1,411,705▲ $202,437

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$83,636$165,469$249,105
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kenneth DoggettePresident
Angela CopelandAuditor
Ora CaudeAuditor
Thor ScarboroughAuditor
Larry DoggetteBus. Manager
Joyce SmithExec Mbr
Tiha RichardsonExec Mbr
Xiomara VasquezExec Mbr
Anthony FosterRec. Secreta
Sonia LozanoSecretary/tr
Robin RichmondSgt. at Arms
Lorena CruzVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,488,659
Investment Income
$37,808
Other Revenue
$1,970
Change in Net Assets
$16,062

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,528,437
Revenue Not Reported on Form 990
$102,275
Total Revenue per Audited Statements
$1,630,712
Total Revenue per Form 990
$1,528,437
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,502,875
Grants and Similar Amounts Paid$9,500
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$37,695
Conferences and Meetings---$35,768
Office Expenses---$26,673
Travel---$21,467
Fees for Services Accounting---$13,705
Occupancy---$10,568
Fees for Service Investment Mgmnt Fees---$9,709
Fees for Services Legal---$9,541
Fees for Services Other---$9,265
Grants to Domestic Individuals---$5,000
Grants to Domestic Orgs---$4,500
Other Expenses---$447
Total Functional Expenses$0$0$0$1,512,375

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,512,375
Total Expenses per Audited Statements$1,512,375
Total Expenses per Form 990$1,512,375
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Larry doggette kenneth doggette bus mgr president father/son sonia lozano xiomara vasquez sec/treasure exec board siblings

Form 990, Page 6, Part VI, Line 6

Members include any individual who: a) executed a written membership application; b) tendered the initiation fee and one month's dues by cash or written authorization for check off; c)was accepted by the local union though acceptance of the application and dues; d)has taken the oath of obligation as a member at a regular meeting.

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

All active members are entitled to one vote when elections for the governing board are held. The next election will be held in may 2019.

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

The business manager reviews the form 990 and then presents it to 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 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 practice or any other disciplinary rule, regulation, practice or procedure adopted by the liuna general executive board. The code of 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 conflict 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 disclosure public disclosure room. The information is filed under laborer's international union of north america, which files an annual financial report with the department of labor which can be obtained on the online public disclosure room.

Filing and Contact Details

Filer

Filer Name
Laborers International Union of
EIN
54-0965469
Phone
3013164888
Address
5627 ALLENTOWN ROAD RM/STE 206, CAMP SPRINGS, MD 20746

Signing Officer

Name
Sonia Lozano
Title
Secretary/treasurer
Phone
3013164886
Signed
2018-09-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sonia Lozano
Formed
1974
Legal Domicile
Va
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
12

Preparer

Firm
Toal Murray Day & Lalor LLC
Address
130 ADMIRAL COCHRANE DR SUITE 200, ANNAPOLIS, MD 21401-7368
Preparer
Thaddeus N Toal CPA
Phone
4102240343
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Members are employees of contractors subject to collective bargaining agreements with the union who receive information and advice on problems, offer jobs to promote job security, and better working conditions.

Financial Statement Notes

Schedule D, Page 3, Part X

The internal revenue service has ruled that the public service employees local union 572 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, 2017 and 2016, 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 Appendix398 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INTERNAL REVENUE SERVICE HAS RULED THAT THE PUBLIC SERVICE EMPLOYEES LOCAL UNION 572 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, 2017 AND 2016, 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
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IRS990ScheduleD/TotalRevenuePerForm990Amt01528437
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS ARE EMPLOYEES OF CONTRACTORS SUBJECT TO COLLECTIVE BARGAINING AGREEMENTS WITH THE UNION WHO RECEIVE INFORMATION AND ADVICE ON PROBLEMS, OFFER JOBS TO PROMOTE JOB SECURITY, AND BETTER WORKING CONDITIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LARRY DOGGETTE KENNETH DOGGETTE BUS MGR PRESIDENT FATHER/SON SONIA LOZANO XIOMARA VASQUEZ SEC/TREASURE EXEC BOARD SIBLINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS INCLUDE ANY INDIVIDUAL WHO: A) EXECUTED A WRITTEN MEMBERSHIP APPLICATION; B) TENDERED THE INITIATION FEE AND ONE MONTH'S DUES BY CASH OR WRITTEN AUTHORIZATION FOR CHECK OFF; C)WAS ACCEPTED BY THE LOCAL UNION THOUGH ACCEPTANCE OF THE APPLICATION AND DUES; D)HAS TAKEN THE OATH OF OBLIGATION AS A MEMBER AT A REGULAR MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL ACTIVE MEMBERS ARE ENTITLED TO ONE VOTE WHEN ELECTIONS FOR THE GOVERNING BOARD ARE HELD. THE NEXT ELECTION WILL BE HELD IN MAY 2019.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BUSINESS MANAGER REVIEWS THE FORM 990 AND THEN PRESENTS IT TO 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 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 PRACTICE OR ANY OTHER DISCIPLINARY RULE, REGULATION, PRACTICE OR PROCEDURE ADOPTED BY THE LIUNA GENERAL EXECUTIVE BOARD. THE CODE OF 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 CONFLICT 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 DISCLOSURE PUBLIC DISCLOSURE ROOM. THE INFORMATION IS FILED UNDER LABORER'S INTERNATIONAL UNION OF NORTH AMERICA, WHICH FILES AN ANNUAL FINANCIAL REPORT WITH THE DEPARTMENT OF LABOR WHICH CAN BE OBTAINED ON THE ONLINE PUBLIC DISCLOSURE ROOM.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
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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
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt0AND PUBLIC EMPLOYEES LABORERS PAC
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IRS990/USAddress/AddressLine1Txt05627 ALLENTOWN ROAD RM/STE 206
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IRS990/USAddress/StateAbbreviationCd0MD
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ReturnHeader/BuildTS02018-06-14 16:35:46Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0SONIA LOZANO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03013164886
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-09-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LABORERS INTERNATIONAL UNION OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0NORTH AMERICA LOCAL UNION 572
ReturnHeader/Filer/BusinessNameControlTxt0LABO
ReturnHeader/Filer/EIN0540965469
ReturnHeader/Filer/PhoneNum03013164888
ReturnHeader/Filer/USAddress/AddressLine1Txt05627 ALLENTOWN ROAD RM/STE 206
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ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0355A22A010C485D21D076571CFFBF6E697976D9A
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt035.196.31.124
ReturnHeader/FilingSecurityInformation/IPDt02018-09-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm010:22:24
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0822029500
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TOAL MURRAY DAY & LALOR LLC
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/PreparationDt02018-09-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THADDEUS N TOAL CPA
ReturnHeader/ReturnTs02018-09-14T11:22:24-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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