Civic Intelligence

Laborers Intl Union of Na Local 268

EIN 56-2460681 • 501(c)5 • Eau Claire, WI

Profile

The purpose of the local is to organize workers for their economic, moral and social advancement.

2233 Birch StreetEau Claire, WI 54703
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

49th percentile

0.01x

Higher debt load relative to assets than 49% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

58th percentile

0.04x

Higher debt load relative to revenue than 58% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Source year 2024

Net Margin

63rd percentile

15%

Higher net margin than 63% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

52nd percentile

$203,590

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 14.4% of source-year revenue.

501(c)5 • $5M-$10M nonprofits • Source year 2024

Asset Growth

31st percentile

3.6%

Faster asset growth than 31% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

28th percentile

1.5%

Faster revenue growth than 28% of similar nonprofits.

501(c)5 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$6,125,799

Up $212,754 (+3.6%) from 2023

Liabilities

Down

$62,167

Down $4,857 (-7.2%) from 2023

Net Assets

Up

$6,063,632

Up $217,611 (+3.7%) from 2023

Revenue

Up

$1,413,558

Up $20,681 (+1.5%) from 2023

Expenses

Up

$1,195,947

Up $99,022 (+9.0%) from 2023

Net Income

Down

$217,611

Down $78,341 (-26%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $1,722,390Liabilities 2011: $55,604Net Assets 2011: $1,666,7862011Assets 2012: $1,950,792Liabilities 2012: $56,322Net Assets 2012: $1,894,4702012Assets 2013: $2,334,458Liabilities 2013: $55,058Net Assets 2013: $2,279,4002013Assets 2014: $2,669,271Liabilities 2014: $60,793Net Assets 2014: $2,608,4782014Assets 2015: $3,067,568Liabilities 2015: $61,896Net Assets 2015: $3,005,6722015Assets 2016: $3,444,175Liabilities 2016: $58,009Net Assets 2016: $3,386,1662016Assets 2017: $3,742,451Liabilities 2017: $58,438Net Assets 2017: $3,684,0132017Assets 2018: $4,285,144Liabilities 2018: $57,975Net Assets 2018: $4,227,1692018Assets 2019: $4,670,946Liabilities 2019: $58,301Net Assets 2019: $4,612,6452019Assets 2020: $5,170,087Liabilities 2020: $65,797Net Assets 2020: $5,104,2902020Assets 2021: $5,352,625Liabilities 2021: $68,619Net Assets 2021: $5,284,0062021Assets 2022: $5,614,175Liabilities 2022: $64,106Net Assets 2022: $5,550,0692022Assets 2023: $5,913,045Liabilities 2023: $67,024Net Assets 2023: $5,846,0212023Assets 2024: $6,125,799Liabilities 2024: $62,167Net Assets 2024: $6,063,6322024

Highlighted filing

2024

Assets$6,125,799
Liabilities$62,167
Net Assets$6,063,632

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0Revenue 2011: $865,644Expenses 2011: $764,582Net Income 2011: $101,0622011Revenue 2012: $992,323Expenses 2012: $764,639Net Income 2012: $227,6842012Revenue 2013: $1,132,514Expenses 2013: $747,584Net Income 2013: $384,9302013Revenue 2014: $1,163,343Expenses 2014: $834,265Net Income 2014: $329,0782014Revenue 2015: $1,258,063Expenses 2015: $860,869Net Income 2015: $397,1942015Revenue 2016: $1,256,257Expenses 2016: $875,763Net Income 2016: $380,4942016Revenue 2017: $1,178,123Expenses 2017: $880,276Net Income 2017: $297,8472017Revenue 2018: $1,476,587Expenses 2018: $933,431Net Income 2018: $543,1562018Revenue 2019: $1,376,250Expenses 2019: $990,774Net Income 2019: $385,4762019Revenue 2020: $1,477,277Expenses 2020: $985,632Net Income 2020: $491,6452020Revenue 2021: $1,184,344Expenses 2021: $1,004,628Net Income 2021: $179,7162021Revenue 2022: $1,344,867Expenses 2022: $1,078,804Net Income 2022: $266,0632022Revenue 2023: $1,392,877Expenses 2023: $1,096,925Net Income 2023: $295,9522023Revenue 2024: $1,413,558Expenses 2024: $1,195,947Net Income 2024: $217,6112024

Highlighted filing

2024

Revenue$1,413,558
Expenses$1,195,947
Net Income$217,611

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.13$0.06$6.06$1.41$1.20$0.22
2023Summary only. Only limited summary data is available for this year.$5.91$0.07$5.85$1.39$1.10$0.30
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.61$0.06$5.55$1.34$1.08$0.27
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.35$0.07$5.28$1.18$1.00$0.18
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.17$0.07$5.10$1.48$0.99$0.49
2019Summary only. Only limited summary data is available for this year.$4.67$0.06$4.61$1.38$0.99$0.39
2018Summary only. Only limited summary data is available for this year.$4.29$0.06$4.23$1.48$0.93$0.54
2017Summary only. Only limited summary data is available for this year.$3.74$0.06$3.68$1.18$0.88$0.30
2016Summary only. Only limited summary data is available for this year.$3.44$0.06$3.39$1.26$0.88$0.38
2015Summary only. Only limited summary data is available for this year.$3.07$0.06$3.01$1.26$0.86$0.40
2014Summary only. Only limited summary data is available for this year.$2.67$0.06$2.61$1.16$0.83$0.33
2013Summary only. Only limited summary data is available for this year.$2.33$0.06$2.28$1.13$0.75$0.38
2012Summary only. Only limited summary data is available for this year.$1.95$0.06$1.89$0.99$0.76$0.23
2011Summary only. Only limited summary data is available for this year.$1.72$0.06$1.67$0.87$0.76$0.10
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2020 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jul 13, 2021
Return Version
2020v4.1
Gross Receipts
$1,477,277
Mission and Program Overview

Mission

The purpose of the local is to organize workers for their economic, moral and social advancement.

To organize workers for their economic, moral and social advancement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$4,186,963$4,476,620▲ $289,657
Cash and Non-Interest-Bearing Accounts$353,753$564,000▲ $210,247
Investments Other Securities$127,200$127,200→ $0
Land, Buildings, and Equipment, Net$3,030$2,267▼ $763
Total Assets$4,670,946$5,170,087▲ $499,141
Liabilities
Other Liabilities$58,301$65,797▲ $7,496
Total Liabilities$58,301$65,797▲ $7,496
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,612,645$5,104,290▲ $491,645
Total Net Assets Fund Balance$4,612,645$5,104,290▲ $491,645
Total Liabilities and Net Assets / Fund Balance$4,670,946$5,170,087▲ $499,141

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,267$76,256$78,523
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brian DehnhoffSecretary/treasurer/bus MgFT$99,056$68,136$167,192
Allen BradfordExec Board/field RepFT$84,504$62,511$147,015
Scott JohnsonPresident/field RepFT$84,504$62,511$147,015
Scott GeisslerExec Board-$705$598$1,303
Josh GarrVice President-$675-$675
Eric DepreySgt at Arms-$280-$280

Board Members and Trustees

NameTitle
David PrueherExec Board
Daniel PatzAuditor
Roger LewallenAuditor
Trina PierceAuditor
Michael ShaferRecording Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,396,401
Investment Income
$80,821
Other Revenue
$55
Change in Net Assets
$491,645

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,477,277
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,477,277
Total Revenue per Form 990
$1,477,277
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$609,869
Other Expenses$347,491
Grants and Similar Amounts Paid$23,283
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$463,554
Payments to Affiliates---$271,978
Other Salaries and Wages---$63,928
Pension Plan Contributions---$35,108
Payroll Taxes---$26,166
Grants to Domestic Individuals---$21,733
Other Employee Benefits---$21,113
Office Expenses---$18,942
Other Expenses---$14,744
Conferences and Meetings---$13,251
Fees for Services Accounting---$13,150
Advertising---$8,128
Benefits to Members---$4,989
Occupancy---$4,338
Depreciation Depletion---$1,722
Grants to Domestic Orgs---$1,550
Insurance---$1,238
Total Functional Expenses$0$0$0$985,632

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$985,632
Total Expenses per Audited Statements$985,632
Total Expenses per Form 990$985,632
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Members vacation accounts unallocated$35,672
Fringe benefits payable$23,691
Payroll taxes withheld$6,434
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 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
Yes
Other officer compensation reviewed
Yes
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, Part VI, Section A, line 6

774 active journeymen and 371 retirees for a total of 1,145 union members.

Form 990, Part VI, Section A, line 7A

All 1,145 union members have voting rights to elect governing board.

Form 990, Part VI, Section A, line 7B

The membership approves changes, if any, to the bylaws.

Form 990, Part VI, Section B, line 11B

The board authorizes the business manager, brian dehnhoff, to review the form 990 prior to signing. In addition, the form 990 is available to the governing body upon request.

Form 990, Part VI, Section B, line 12C

The written conflict of interest policy is included in the ethics and disciplinary procedure 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) inspector general with any complaint arising under the constitution, the ethical practices code, or any other disciplinary rule, regulation, practice, or other procedure adopted by the liuna general executive board. The ethical practices code explains the disciplinary procedure that must be followed when necessary and the independent officers 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, Part VI, Section B, line 15

Compensation for the top management official and the officers is based on a compensation policy approved by the membership. The administrative assistant's compensation was approved on a signed compensation agreement by the business manager and employee. Any changes to approved salaries would have to be approved at a membership meeting.

Form 990, Part VI, Section C, line 19

The constitution (governing document) and ethics and disciplinary procedure (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, who files the information on behalf of all affiliated organizations. In addition, our organization 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 Intl Union of Na Local 268
EIN
56-2460681
Phone
7158355001
Address
2233 BIRCH STREET, EAU CLAIRE, WI 54703

Signing Officer

Name
brian dehnhoff
Title
secretary treasurer
Phone
7158355001
Signed
2021-07-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
brian dehnhoff
Formed
2004
Legal Domicile
Wi
Voting Board Members
7
Independent Board Members
2
Employees
7
Volunteers
0

Preparer

Firm
Calibre CPA Group PLLC
Address
230 West Monroe St Ste310, Chicago, IL 60606
Preparer
Corey Bilkey
Phone
3126550037
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

The process has not changed from the prior year.

Financial Statement Notes

Part X, Line 2:

Management is required to evaluate tax positions taken by the local and recognize a tax liability (or asset) if the local has taken an uncertain position that more likely than not would not be sustained upon examination by the taxing authorities. As of december 31, 2020, there were 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 local's forms 990, return of organization from income tax, for the fiscal years ending 2017, 2018, and 2019 are subject to examination by the irs, generally for three years after they were filed.

Raw XML Appendix393 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/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO ORGANIZE WORKERS FOR THEIR ECONOMIC, MORAL AND SOCIAL ADVANCEMENT.
IRS990/AdvertisingGrp/TotalAmt08128
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BenefitsToMembersGrp/TotalAmt04989
IRS990/BooksInCareOfDetail/PersonNm0BRIAN DEHNHOFF
IRS990/BooksInCareOfDetail/PhoneNum07158355001
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02233 BIRCH STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0EAU CLAIRE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd054703
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0353753
IRS990/CashNonInterestBearingGrp/EOYAmt0564000
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0463554
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/TotalAmt013251
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt04989
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt023283
IRS990/CYInvestmentIncomeAmt080821
IRS990/CYOtherExpensesAmt0347491
IRS990/CYOtherRevenueAmt055
IRS990/CYProgramServiceRevenueAmt01396401
IRS990/CYRevenuesLessExpensesAmt0491645
IRS990/CYSalariesCompEmpBnftPaidAmt0609869
IRS990/CYTotalExpensesAmt0985632
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01477277
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt01722
IRS990/Desc0THE PURPOSE OF THE LOCAL IS TO ORGANIZE WORKERS FOR THEIR ECONOMIC, MORAL AND SOCIAL ADVANCEMENT. THERE WERE 1,145 MEMBERS AT YEAR END.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt07
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt013150
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt13.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt23.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt73.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt83.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt93.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt103.00
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/OfficerInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd10X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt068136
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt362511
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt662511
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt7598
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0BRIAN DEHNHOFF
IRS990/Form990PartVIISectionAGrp/PersonNm1MICHAEL SHAFER
IRS990/Form990PartVIISectionAGrp/PersonNm2DANIEL PATZ
IRS990/Form990PartVIISectionAGrp/PersonNm3SCOTT JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm4JOSH GARR
IRS990/Form990PartVIISectionAGrp/PersonNm5DAVID PRUEHER
IRS990/Form990PartVIISectionAGrp/PersonNm6ALLEN BRADFORD
IRS990/Form990PartVIISectionAGrp/PersonNm7SCOTT GEISSLER
IRS990/Form990PartVIISectionAGrp/PersonNm8ERIC DEPREY
IRS990/Form990PartVIISectionAGrp/PersonNm9ROGER LEWALLEN
IRS990/Form990PartVIISectionAGrp/PersonNm10TRINA PIERCE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt099056
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt384504
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt4675
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt684504
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt7705
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt8280
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
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/TitleTxt0SECRETARY/TREASURER/BUS MG
IRS990/Form990PartVIISectionAGrp/TitleTxt1RECORDING SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2AUDITOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT/FIELD REP
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXEC BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt6EXEC BOARD/FIELD REP
IRS990/Form990PartVIISectionAGrp/TitleTxt7EXEC BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt8SGT AT ARMS
IRS990/Form990PartVIISectionAGrp/TitleTxt9AUDITOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10AUDITOR
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr02004
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt021733
IRS990/GrantsToDomesticOrgsGrp/TotalAmt01550
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01477277
IRS990/GroupExemptionNum00121
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt02
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/TotalAmt01238
IRS990/InvestmentIncomeGrp/ExclusionAmt080821
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt080821
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0127200
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0127200
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt076256
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03030
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02267
IRS990/LandBldgEquipCostOrOtherBssAmt078523
IRS990/LegalDomicileStateCd0WI
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE PURPOSE OF THE LOCAL IS TO ORGANIZE WORKERS FOR THEIR ECONOMIC, MORAL AND SOCIAL ADVANCEMENT.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt04612645
IRS990/NetAssetsOrFundBalancesEOYAmt05104290
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt04612645
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt05104290
IRS990/NondeductibleContributionsInd01
IRS990/NondeductibleContriDisclInd01
IRS990/OccupancyGrp/TotalAmt04338
IRS990/OfficeExpensesGrp/TotalAmt018942
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt021113
IRS990/OtherExpensesGrp/Desc0Defense Fund Payments
IRS990/OtherExpensesGrp/TotalAmt014744
IRS990/OtherLiabilitiesGrp/BOYAmt058301
IRS990/OtherLiabilitiesGrp/EOYAmt065797
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt055
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt055
IRS990/OtherRevenueTotalAmt055
IRS990/OtherSalariesAndWagesGrp/TotalAmt063928
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt0271978
IRS990/PayrollTaxesGrp/TotalAmt026166
IRS990/PensionPlanContributionsGrp/TotalAmt035108
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0brian dehnhoff
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES & ASSE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01396401
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01396401
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt03056
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt030186
IRS990/PYInvestmentIncomeAmt080689
IRS990/PYOtherExpensesAmt0370549
IRS990/PYOtherRevenueAmt05991
IRS990/PYProgramServiceRevenueAmt01289570
IRS990/PYRevenuesLessExpensesAmt0385476
IRS990/PYSalariesCompEmpBnftPaidAmt0586983
IRS990/PYTotalExpensesAmt0990774
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01376250
IRS990/ReconcilationRevenueExpnssAmt0491645
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt04186963
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04476620
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0985632
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02267
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt076256
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt078523
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06434
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt135672
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt223691
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll taxes withheld
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Members vacation accounts unallocated
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Fringe benefits payable
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01477277
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT IS REQUIRED TO EVALUATE TAX POSITIONS TAKEN BY THE LOCAL AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE LOCAL HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES. AS OF DECEMBER 31, 2020, THERE WERE 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 LOCAL'S FORMS 990, RETURN OF ORGANIZATION FROM INCOME TAX, FOR THE FISCAL YEARS ENDING 2017, 2018, AND 2019 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02267
IRS990ScheduleD/TotalExpensesPerForm990Amt0985632
IRS990ScheduleD/TotalLiabilityAmt065797
IRS990ScheduleD/TotalRevenuePerForm990Amt01477277
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01477277
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0985632
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0no individual received more than $5,000
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE BOARD AND MEMBERSHIP APPROVES ALL DONATIONS MADE BY THE ORGANIZATION. DONATIONS ARE MADE UPON REQUESTS FROM VARIOUS ORGANIZATIONS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt099056
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt046935
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt021201
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0BRIAN DEHNHOFF
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0SECRETARY/TREASURER/BUS MG
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0167192
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0774 ACTIVE JOURNEYMEN AND 371 RETIREES FOR A TOTAL OF 1,145 UNION MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL 1,145 UNION MEMBERS HAVE VOTING RIGHTS TO ELECT GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERSHIP APPROVES CHANGES, IF ANY, TO THE BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD AUTHORIZES THE BUSINESS MANAGER, BRIAN DEHNHOFF, TO REVIEW THE FORM 990 PRIOR TO SIGNING. IN ADDITION, THE FORM 990 IS AVAILABLE TO THE GOVERNING BODY UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE WRITTEN CONFLICT OF INTEREST POLICY IS INCLUDED IN THE ETHICS AND DISCIPLINARY PROCEDURE 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) INSPECTOR GENERAL WITH ANY COMPLAINT ARISING UNDER THE CONSTITUTION, THE ETHICAL PRACTICES CODE, OR ANY OTHER DISCIPLINARY RULE, REGULATION, PRACTICE, OR OTHER PROCEDURE ADOPTED BY THE LIUNA GENERAL EXECUTIVE BOARD. THE ETHICAL PRACTICES CODE EXPLAINS THE DISCIPLINARY PROCEDURE THAT MUST BE FOLLOWED WHEN NECESSARY AND THE INDEPENDENT OFFICERS 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/ExplanationTxt5COMPENSATION FOR THE TOP MANAGEMENT OFFICIAL AND THE OFFICERS IS BASED ON A COMPENSATION POLICY APPROVED BY THE MEMBERSHIP. THE ADMINISTRATIVE ASSISTANT'S COMPENSATION WAS APPROVED ON A SIGNED COMPENSATION AGREEMENT BY THE BUSINESS MANAGER AND EMPLOYEE. ANY CHANGES TO APPROVED SALARIES WOULD HAVE TO BE APPROVED AT A MEMBERSHIP MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE CONSTITUTION (GOVERNING DOCUMENT) AND ETHICS AND DISCIPLINARY PROCEDURE (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, WHO FILES THE INFORMATION ON BEHALF OF ALL AFFILIATED ORGANIZATIONS. IN ADDITION, OUR ORGANIZATION FILES AN ANNUAL FINANCIAL REPORT WITH THE DEPARTMENT OF LABOR WHICH CAN BE OBTAINED ON THE ONLINE PUBLIC DISCLOSURE ROOM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part XII, Line 2c:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt04670946
IRS990/TotalAssetsEOYAmt05170087
IRS990/TotalAssetsGrp/BOYAmt04670946
IRS990/TotalAssetsGrp/EOYAmt05170087
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/TotalAmt0985632
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt058301
IRS990/TotalLiabilitiesEOYAmt065797
IRS990/TotalLiabilitiesGrp/BOYAmt058301
IRS990/TotalLiabilitiesGrp/EOYAmt065797
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04612645
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05104290
IRS990/TotalOtherCompensationAmt0193756
IRS990/TotalProgramServiceRevenueAmt01396401
IRS990/TotalReportableCompFromOrgAmt0269724
IRS990/TotalRevenueGrp/ExclusionAmt080821
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01396456
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01477277
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04670946
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05170087
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02233 BIRCH STREET
IRS990/USAddress/CityNm0EAU CLAIRE
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd054703
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0brian dehnhoff
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0secretary treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum07158355001
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-07-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LABORERS INTL UNION OF NA LOCAL 268
ReturnHeader/Filer/BusinessNameControlTxt0LABO
ReturnHeader/Filer/EIN0562460681
ReturnHeader/Filer/PhoneNum07158355001
ReturnHeader/Filer/USAddress/AddressLine1Txt02233 BIRCH STREET
ReturnHeader/Filer/USAddress/CityNm0EAU CLAIRE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd054703
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0470900880
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Calibre CPA Group PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0230 West Monroe St Ste310
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Chicago
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd060606
ReturnHeader/PreparerPersonGrp/PhoneNum03126550037
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0COREY BILKEY
ReturnHeader/ReturnTs02021-07-13T15:43:37-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0brian
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0dehnhoff
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

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