Civic Intelligence

Laborers' District Council

990 • Fiscal year 2023 • EIN 55-0341659

Jul 01, 2022 to Jun 30, 2023 • Filed on Oct 04, 2023

Organization Profile[email protected]

View Organization Page

1 Union SquareCharleston, WV 25302

(304) 346-0581

Siviq Scores

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

Liabilities / Assets

15th percentile

0.00x

Higher debt load relative to assets than 15% of similar nonprofits.

2023 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

25th percentile

0.00x

Higher debt load relative to revenue than 25% of similar nonprofits.

2023 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2023

Net Margin

84th percentile

27%

Higher net margin than 84% of similar nonprofits.

2023 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

52nd percentile

$238,769

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 11.4% of source-year revenue.

2023 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2023

Asset Growth

44th percentile

6.5%

Faster asset growth than 44% of similar nonprofits.

2023 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

26th percentile

-0.2%

Faster revenue growth than 26% of similar nonprofits.

2023 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets15th percentile

Assets

Up

$20,663,181

Up $1,258,653 (+6.5%) from 2022

Net Assets

Up

$20,656,424

Up $1,367,758 (+7.1%) from 2022

Liabilities

Down

$6,757

Down $109,105 (-94%) from 2022

Revenue And Expenses
Liabilities / Revenue25th percentileNet Margin84th percentile

Revenue

Down

$2,091,557

Down $3,389 (-0.2%) from 2022

Expenses

Up

$1,525,718

Up $188,419 (+14%) from 2022

Net Income

Down

$565,839

Down $191,808 (-25%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth44th percentile

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

$30M$20M$10M$0Assets 2011: $9,874,562Liabilities 2011: $132,033Net Assets 2011: $9,742,5292011Assets 2012: $10,106,147Liabilities 2012: $151,176Net Assets 2012: $9,954,9712012Assets 2013: $10,765,018Liabilities 2013: $138,798Net Assets 2013: $10,626,2202013Assets 2014: $11,345,645Liabilities 2014: $171,636Net Assets 2014: $11,174,0092014Assets 2015: $10,896,408Liabilities 2015: $297,740Net Assets 2015: $10,598,6682015Assets 2016: $11,392,138Liabilities 2016: $85,187Net Assets 2016: $11,306,9512016Assets 2017: $11,659,545Liabilities 2017: $100,459Net Assets 2017: $11,559,0862017Assets 2018: $13,112,501Liabilities 2018: $203,062Net Assets 2018: $12,909,4392018Assets 2019: $17,396,656Liabilities 2019: $249,374Net Assets 2019: $17,147,2822019Assets 2020: $19,204,207Liabilities 2020: $107,841Net Assets 2020: $19,096,3662020Assets 2021: $19,694,434Liabilities 2021: $109,844Net Assets 2021: $19,584,5902021Assets 2022: $19,404,528Liabilities 2022: $115,862Net Assets 2022: $19,288,6662022Assets 2023: $20,663,181Liabilities 2023: $6,757Net Assets 2023: $20,656,4242023Assets 2024: $21,643,215Liabilities 2024: $6,873Net Assets 2024: $21,636,3422024Assets 2025: $21,866,946Liabilities 2025: $5,694Net Assets 2025: $21,861,2522025

Highlighted filing

2023

Assets$20,663,181
Liabilities$6,757
Net Assets$20,656,424
Open 2023 Filing

Operations Trend

Revenue Growth26th percentile

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

$10M$5.0M$0-$5.0MRevenue 2011: $2,187,446Expenses 2011: $2,034,087Net Income 2011: $153,3592011Expenses 2012: $2,476,7002012Expenses 2013: $2,221,0482013Revenue 2014: $2,866,128Expenses 2014: $2,318,339Net Income 2014: $547,7892014Revenue 2015: $3,218,687Expenses 2015: $3,794,028Net Income 2015: -$575,3412015Revenue 2016: $2,970,555Expenses 2016: $2,262,272Net Income 2016: $708,2832016Revenue 2017: $2,252,471Expenses 2017: $2,000,336Net Income 2017: $252,1352017Revenue 2018: $3,852,507Expenses 2018: $2,465,159Net Income 2018: $1,387,3482018Revenue 2019: $8,450,385Expenses 2019: $4,299,344Net Income 2019: $4,151,0412019Revenue 2020: $4,328,611Expenses 2020: $2,543,736Net Income 2020: $1,784,8752020Revenue 2021: $2,839,074Expenses 2021: $2,169,692Net Income 2021: $669,3822021Revenue 2022: $2,094,946Expenses 2022: $1,337,299Net Income 2022: $757,6472022Revenue 2023: $2,091,557Expenses 2023: $1,525,718Net Income 2023: $565,8392023Revenue 2024: $3,240,923Expenses 2024: $2,261,005Net Income 2024: $979,9182024Revenue 2025: $2,623,805Expenses 2025: $2,398,895Net Income 2025: $224,9102025

Highlighted filing

2023

Revenue$2,091,557
Expenses$1,525,718
Net Income$565,839
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Oct 4, 2023
Return Version
2022v5.0
Gross Receipts
$2,091,557
Mission and Program Overview

Mission

Fulfill the objectives of the international union and to enhance, conserve and protect the welfare and interest of the international union, affiliates and members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$10,623,370$11,041,915▲ $418,545
Investments in Publicly Traded Securities$8,217,652$9,453,426▲ $1,235,774
Accounts Receivable$297,863--
Land, Buildings, and Equipment, Net$51,008$111,049▲ $60,041
Cash and Non-Interest-Bearing Accounts$181,073$56,791▼ $124,282
Prepaid Expenses and Deferred Charges$33,562--
Total Assets$19,404,528$20,663,181▲ $1,258,653
Liabilities
Accounts Payable and Accrued Expenses$113,636--
Other Liabilities$2,226$6,757▲ $4,531
Total Liabilities$115,862$6,757▼ $109,105
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$19,288,666$20,656,424▲ $1,367,758
Total Net Assets Fund Balance$19,288,666$20,656,424▲ $1,367,758
Total Liabilities and Net Assets / Fund Balance$19,404,528$20,663,181▲ $1,258,653

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$84,409$85,872$170,281
Equipment$26,640$93,333$119,973
Compensation and Service Providers
Top Officer Pay52nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jessie D KingBus Mgr/secyFT$152,340$86,429$238,769
Jessie D KingBus Mgr/secy-treas-$152,340$86,429$238,769
Matthew D MccomasPresident-$6,000-$6,000
Jason D HershmanVice Pres/ex-$5,400-$5,400
Byron M McgradyExecutive Bo-$4,800-$4,800
Jeremy M KennellExecutive Bo-$4,800-$4,800
Justin T GrayExecutive Bo-$4,800-$4,800
Phillip M BosticExecutive Bo-$4,800-$4,800
Daniel C BroganAuditor-$3,000-$3,000
John R WeaverAuditor-$3,000-$3,000
Robert C RichardAuditor-$3,000-$3,000
Shane E DillonSerg-at-arms-$2,800-$2,800
Matthew FreelandSergeant-at--$1,050-$1,050
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,548,095
Investment Income
$347,178
Other Revenue
$196,284
Change in Net Assets
$565,839

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,091,557
Total Revenue per Audited Statements
$2,091,557
Total Revenue per Form 990
$2,091,557
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$878,664
Other Expenses$601,143
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$328,653
Pension Plan Contributions---$226,863
Current Officers, Directors, Trustees, and Key Employees---$195,790
Fees for Services Accounting---$86,712
Other Employee Benefits---$84,348
Travel---$74,576
Advertising---$56,817
Benefits to Members---$45,911
Payroll Taxes---$43,010
Office Expenses---$38,443
Depreciation Depletion---$32,041
Insurance---$31,820
Occupancy---$24,886
Conferences and Meetings---$21,290
Fees for Service Investment Mgmnt Fees---$16,427
Other Expenses---$6,071
All Other Expenses---$3,985
Total Functional Expenses$0$0$0$1,525,718

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,525,718
Total Expenses per Audited Statements$1,525,718
Total Expenses per Form 990$1,525,718
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Tax Withholding$6,757
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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

“MEMBERS”

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

“The organization's members have the authority to elect additional members of the governing body.”

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

“Decisions of the governing body are subject to approval by members.”

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

“Form 990 is presented for review prior to filing it. The business manager will present it in person to the members of the governing body over the course of several meetings.”

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

“The written conflict of interest policy is included in the ethics and disciplinary procedure that is part of the constituion 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) inspector general with any complaint arising under the constitution, the ethical practices code, or any other diciplinary rule, regulation, practice, or procedure adopted byt the liuna general executive board. The ethical practices code explains the disciplinary procedure that must be followed when necessary and the independent officers who are entrusted to enforece the code. The us departmen 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 and ethics & disciplinary procedure is available through the us dept of labor online public disclosure room. The information is filed under laborers' international union of north america, who files the information on behalf of all affiliated organizations. In addition, the organization files an annual financial report with the department of labor, which can also be obtained on the online public disclosure room.”

Filing and Contact Details

Filer

Filer Name
LABORERS' DISTRICT COUNCIL
EIN
55-0341659
Phone
3043460581
Address
1 UNION SQUARE, CHARLESTON, WV 25302

Signing Officer

Name
Jessie D King
Title
Bus Mgr/secy-treas
Phone
3043460581
Signed
2023-10-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jessie D King
Formed
1940
Voting Board Members
7
Independent Board Members
6
Employees
19

Preparer

Firm
Smith Cochran & Hicks Pllc
Address
3510 MACCORKLE AVE SE, CHARLESTON, WV 25304-1420
Preparer
Patrick C Smith
Phone
3043451151
Supplemental Narrative

Additional Explanations

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

“Promote labor union activities only.”

Form 990, Part XI, Line 9

“Change in accounting method 801,919”

Raw XML AppendixShowing 400 of 415 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/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0113636
IRS990/AccountsReceivableGrp/BOYAmt0297863
IRS990/AcctCompileOrReviewBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0FULFILL THE OBJECTIVES OF THE INTERNATIONAL UNION AND TO ENHANCE, CONSERVE AND PROTECT THE WELFARE AND INTEREST OF THE INTERNATIONAL UNION, AFFILIATES AND MEMBERS.
IRS990/AdvertisingGrp/TotalAmt056817
IRS990/AllOtherExpensesGrp/TotalAmt03985
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BenefitsToMembersGrp/TotalAmt045911
IRS990/BooksInCareOfDetail/PersonNm0JESSIE D KING
IRS990/BooksInCareOfDetail/PhoneNum03043460581
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01 UNION SQUARE SUITE 5
IRS990/BooksInCareOfDetail/USAddress/CityNm0CHARLESTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WV
IRS990/BooksInCareOfDetail/USAddress/ZIPCd025302
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0181073
IRS990/CashNonInterestBearingGrp/EOYAmt056791
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0195790
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt021290
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt045911
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0347178
IRS990/CYOtherExpensesAmt0601143
IRS990/CYOtherRevenueAmt0196284
IRS990/CYProgramServiceRevenueAmt01548095
IRS990/CYRevenuesLessExpensesAmt0565839
IRS990/CYSalariesCompEmpBnftPaidAmt0878664
IRS990/CYTotalExpensesAmt01525718
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02091557
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt032041
IRS990/Desc0PROMOTE LABOR UNION ACTIVITIES ONLY.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt019
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt086712
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt016427
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt050.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt92.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt102.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt112.00
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/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd7X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt086429
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/PersonNm0JESSIE D KING
IRS990/Form990PartVIISectionAGrp/PersonNm1MATTHEW D MCCOMAS
IRS990/Form990PartVIISectionAGrp/PersonNm2JASON D HERSHMAN
IRS990/Form990PartVIISectionAGrp/PersonNm3PHILLIP M BOSTIC
IRS990/Form990PartVIISectionAGrp/PersonNm4JUSTIN T GRAY
IRS990/Form990PartVIISectionAGrp/PersonNm5JEREMY M KENNELL
IRS990/Form990PartVIISectionAGrp/PersonNm6BYRON M MCGRADY
IRS990/Form990PartVIISectionAGrp/PersonNm7DANIEL C BROGAN
IRS990/Form990PartVIISectionAGrp/PersonNm8ROBERT C RICHARD
IRS990/Form990PartVIISectionAGrp/PersonNm9JOHN R WEAVER
IRS990/Form990PartVIISectionAGrp/PersonNm10SHANE E DILLON
IRS990/Form990PartVIISectionAGrp/PersonNm11MATTHEW FREELAND
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0152340
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt16000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt25400
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt34800
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt44800
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt54800
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt64800
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt73000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt83000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt93000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt102800
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt111050
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/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/TitleTxt0BUS MGR/SECY
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRES/EX
IRS990/Form990PartVIISectionAGrp/TitleTxt3EXECUTIVE BO
IRS990/Form990PartVIISectionAGrp/TitleTxt4EXECUTIVE BO
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXECUTIVE BO
IRS990/Form990PartVIISectionAGrp/TitleTxt6EXECUTIVE BO
IRS990/Form990PartVIISectionAGrp/TitleTxt7AUDITOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8AUDITOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9AUDITOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10SERG-AT-ARMS
IRS990/Form990PartVIISectionAGrp/TitleTxt11SERGEANT-AT-
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01940
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02091557
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/TotalAmt031820
IRS990/InvestmentIncomeGrp/ExclusionAmt0347178
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0347178
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt08217652
IRS990/InvestmentsPubTradedSecGrp/EOYAmt09453426
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0179205
IRS990/LandBldgEquipBasisNetGrp/BOYAmt051008
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0111049
IRS990/LandBldgEquipCostOrOtherBssAmt0290254
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0FULFILL THE OBJECTIVES OF THE INTERNATIONAL UNION AND TO ENHANCE, CONSERVE AND PROTECT THE WELFARE AND INTEREST OF THE INTERNATIONAL UNION, AFFILIATES AND MEMBERS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt019288666
IRS990/NetAssetsOrFundBalancesEOYAmt020656424
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt019288666
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt020656424
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt024886
IRS990/OfficeExpensesGrp/TotalAmt038443
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0801919
IRS990/OtherEmployeeBenefitsGrp/TotalAmt084348
IRS990/OtherExpensesGrp/Desc0LABORERS POLITICAL EDUCAT
IRS990/OtherExpensesGrp/Desc1CHARITABLE CONTRIBUTIONS
IRS990/OtherExpensesGrp/Desc2MEMBERSHIP OUTREACH
IRS990/OtherExpensesGrp/Desc3OTHER REIMBURSEMENTS
IRS990/OtherExpensesGrp/TotalAmt0155250
IRS990/OtherExpensesGrp/TotalAmt139140
IRS990/OtherExpensesGrp/TotalAmt213685
IRS990/OtherExpensesGrp/TotalAmt36071
IRS990/OtherLiabilitiesGrp/BOYAmt02226
IRS990/OtherLiabilitiesGrp/EOYAmt06757
IRS990/OtherOrganizationDsc0UNION
IRS990/OtherRevenueMiscGrp/Desc0MAROC REIMBURSEMENT
IRS990/OtherRevenueMiscGrp/Desc1OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0193932
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt12352
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0193932
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt12352
IRS990/OtherRevenueTotalAmt0196284
IRS990/OtherSalariesAndWagesGrp/TotalAmt0328653
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt043010
IRS990/PensionPlanContributionsGrp/TotalAmt0226863
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt033562
IRS990/PrincipalOfficerNm0JESSIE D KING
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1PER CAPITA
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01532305
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt115790
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01532305
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt115790
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PROMOTE LABOR UNION ACTIVITIES ONLY.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt042085
IRS990/PYInvestmentIncomeAmt0292472
IRS990/PYOtherExpensesAmt0384853
IRS990/PYOtherRevenueAmt0188745
IRS990/PYProgramServiceRevenueAmt01613729
IRS990/PYRevenuesLessExpensesAmt0757647
IRS990/PYSalariesCompEmpBnftPaidAmt0910361
IRS990/PYTotalExpensesAmt01337299
IRS990/PYTotalRevenueAmt02094946
IRS990/ReconcilationRevenueExpnssAmt0565839
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt010623370
IRS990/SavingsAndTempCashInvstGrp/EOYAmt011041915
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt026640
IRS990ScheduleD/EquipmentGrp/DepreciationAmt093333
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0119973
IRS990ScheduleD/ExpensesSubtotalAmt01525718
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt084409
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt085872
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0170281
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06757
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAX WITHHOLDING
IRS990ScheduleD/RevenueSubtotalAmt02091557
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0111049
IRS990ScheduleD/TotalExpensesPerForm990Amt01525718
IRS990ScheduleD/TotalLiabilityAmt06757
IRS990ScheduleD/TotalRevenuePerForm990Amt02091557
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02091557
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01525718
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0152340
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt086429
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JESSIE D KING
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0BUS MGR/SECY-TREAS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0238769
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROMOTE LABOR UNION ACTIVITIES ONLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S MEMBERS HAVE THE AUTHORITY TO ELECT ADDITIONAL MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990 IS PRESENTED FOR REVIEW PRIOR TO FILING IT. THE BUSINESS MANAGER WILL PRESENT IT IN PERSON TO THE MEMBERS OF THE GOVERNING BODY OVER THE COURSE OF SEVERAL MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE WRITTEN CONFLICT OF INTEREST POLICY IS INCLUDED IN THE ETHICS AND DISCIPLINARY PROCEDURE THAT IS PART OF THE CONSTITUION 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) INSPECTOR GENERAL WITH ANY COMPLAINT ARISING UNDER THE CONSTITUTION, THE ETHICAL PRACTICES CODE, OR ANY OTHER DICIPLINARY RULE, REGULATION, PRACTICE, OR PROCEDURE ADOPTED BYT THE LIUNA GENERAL EXECUTIVE BOARD. THE ETHICAL PRACTICES CODE EXPLAINS THE DISCIPLINARY PROCEDURE THAT MUST BE FOLLOWED WHEN NECESSARY AND THE INDEPENDENT OFFICERS WHO ARE ENTRUSTED TO ENFORECE THE CODE. THE US DEPARTMEN 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 AND ETHICS & DISCIPLINARY PROCEDURE IS AVAILABLE THROUGH THE US DEPT OF LABOR ONLINE PUBLIC DISCLOSURE ROOM. THE INFORMATION IS FILED UNDER LABORERS' INTERNATIONAL UNION OF NORTH AMERICA, WHO FILES THE INFORMATION ON BEHALF OF ALL AFFILIATED ORGANIZATIONS. IN ADDITION, THE ORGANIZATION FILES AN ANNUAL FINANCIAL REPORT WITH THE DEPARTMENT OF LABOR, WHICH CAN ALSO BE OBTAINED ON THE ONLINE PUBLIC DISCLOSURE ROOM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CHANGE IN ACCOUNTING METHOD 801,919
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0LABORERS INTERNATIONAL UNION OF NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1WV & APPALCHIAN LABORERS DIST PAC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0550776006
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C5
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1527
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0UNION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1PAC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01 UNION SQUARE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0CHARLESTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0WV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd025302
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt019404528
IRS990/TotalAssetsEOYAmt020663181
IRS990/TotalAssetsGrp/BOYAmt019404528
IRS990/TotalAssetsGrp/EOYAmt020663181
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01525718
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0115862
IRS990/TotalLiabilitiesEOYAmt06757
IRS990/TotalLiabilitiesGrp/BOYAmt0115862
IRS990/TotalLiabilitiesGrp/EOYAmt06757
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt019288666
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt020656424
IRS990/TotalOtherCompensationAmt086429
IRS990/TotalProgramServiceRevenueAmt01548095
IRS990/TotalReportableCompFromOrgAmt0195790
IRS990/TotalRevenueGrp/ExclusionAmt0347178
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01744379
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02091557
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt019404528
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt020663181
IRS990/TravelGrp/TotalAmt074576
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0[email protected]
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JESSIE D KING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUS MGR/SECY-TREAS
ReturnHeader/BusinessOfficerGrp/PhoneNum03043460581
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-10-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LABORERS' DISTRICT COUNCIL
ReturnHeader/Filer/BusinessNameControlTxt0LABO
ReturnHeader/Filer/EIN0550341659
ReturnHeader/Filer/PhoneNum03043460581
ReturnHeader/Filer/USAddress/AddressLine1Txt01 UNION SQUARE
ReturnHeader/Filer/USAddress/CityNm0CHARLESTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd025302
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0550697264

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$20,663,181
Liabilities
$6,757
Net assets
$20,656,424
Revenue
$2,091,557
Expenses
$1,525,718
Net income
$565,839
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.9$0.01$21.9$2.62$2.40$0.22
2024Detailed filing. Detailed filing data is available for this year.$21.6$0.01$21.6$3.24$2.26$0.98
2023Detailed filing. Detailed filing data is available for this year.$20.7$0.01$20.7$2.09$1.53$0.57
2022Detailed filing. Detailed filing data is available for this year.$19.4$0.12$19.3$2.09$1.34$0.76
2021Detailed filing. Detailed filing data is available for this year.$19.7$0.11$19.6$2.84$2.17$0.67
2020Detailed filing. Detailed filing data is available for this year.$19.2$0.11$19.1$4.33$2.54$1.78
2019Detailed filing. Detailed filing data is available for this year.$17.4$0.25$17.1$8.45$4.30$4.15
2018Detailed filing. Detailed filing data is available for this year.$13.1$0.20$12.9$3.85$2.47$1.39
2017Detailed filing. Detailed filing data is available for this year.$11.7$0.10$11.6$2.25$2.00$0.25
2016Detailed filing. Detailed filing data is available for this year.$11.4$0.09$11.3$2.97$2.26$0.71
2015Detailed filing. Detailed filing data is available for this year.$10.9$0.30$10.6$3.22$3.79$0.58
2014Detailed filing. Detailed filing data is available for this year.$11.3$0.17$11.2$2.87$2.32$0.55
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.8$0.14$10.6$2.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.1$0.15$9.95$2.48
2011Summary only. Only limited summary data is available for this year.$9.87$0.13$9.74$2.19$2.03$0.15
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2023 filings • 501(c)5 • $10M-$25M nonprofits