Civic Intelligence

Laborers International Union of North America Local 517

EIN 59-0799841 • 501(c)5 • Orlando, FL

Profile

The Organization's primary mission is to act as collective bargaining agent on behalf of its members to provide jobs and better working conditions.

580 Irene StOrlando, FL 32805

na

Siviq Scores

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

Liabilities / Assets

25th percentile

0.00x

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

501(c)5 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

26th percentile

0.00x

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

501(c)5 • $1M-$5M nonprofits • Source year 2024

Net Margin

45th percentile

5.9%

Higher net margin than 45% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

32nd percentile

$14,481

Higher top officer pay than 32% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Asset Growth

40th percentile

3.0%

Faster asset growth than 40% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

88th percentile

30%

Faster revenue growth than 88% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,313,131

Up $38,080 (+3.0%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$1,313,131

Up $38,080 (+3.0%) from 2023

Revenue

Up

$692,587

Up $158,770 (+30%) from 2023

Expenses

Up

$652,031

Up $22,850 (+3.6%) from 2023

Net Income

Up

$40,556

Up $135,920 (+143%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $817,315Liabilities 2011: $0Net Assets 2011: $817,3152011Assets 2012: $914,812Liabilities 2012: $0Net Assets 2012: $914,8122012Assets 2013: $957,839Liabilities 2013: $0Net Assets 2013: $957,8392013Assets 2014: $945,942Liabilities 2014: $0Net Assets 2014: $945,9422014Assets 2015: $840,351Liabilities 2015: $0Net Assets 2015: $840,3512015Assets 2016: $971,233Liabilities 2016: $0Net Assets 2016: $971,2332016Assets 2017: $1,066,197Liabilities 2017: $0Net Assets 2017: $1,066,1972017Assets 2018: $1,181,343Liabilities 2018: $0Net Assets 2018: $1,181,3432018Assets 2019: $1,263,189Liabilities 2019: $0Net Assets 2019: $1,263,1892019Assets 2020: $1,252,249Liabilities 2020: $0Net Assets 2020: $1,252,2492020Assets 2021: $1,342,721Liabilities 2021: $0Net Assets 2021: $1,342,7212021Assets 2022: $1,370,415Liabilities 2022: $0Net Assets 2022: $1,370,4152022Assets 2023: $1,275,051Liabilities 2023: $0Net Assets 2023: $1,275,0512023Assets 2024: $1,313,131Liabilities 2024: $0Net Assets 2024: $1,313,1312024

Highlighted filing

2024

Assets$1,313,131
Liabilities$0
Net Assets$1,313,131

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,150,4282011Revenue 2012: $1,083,521Expenses 2012: $986,024Net Income 2012: $97,4972012Revenue 2013: $1,122,647Expenses 2013: $1,079,620Net Income 2013: $43,0272013Revenue 2014: $1,064,781Expenses 2014: $1,076,678Net Income 2014: -$11,8972014Revenue 2015: $1,120,703Expenses 2015: $1,226,294Net Income 2015: -$105,5912015Revenue 2016: $1,473,750Expenses 2016: $1,342,868Net Income 2016: $130,8822016Revenue 2017: $2,403,025Expenses 2017: $2,308,061Net Income 2017: $94,9642017Revenue 2018: $1,421,106Expenses 2018: $1,305,960Net Income 2018: $115,1462018Revenue 2019: $1,551,460Expenses 2019: $1,469,614Net Income 2019: $81,8462019Revenue 2020: $1,116,980Expenses 2020: $1,127,920Net Income 2020: -$10,9402020Revenue 2021: $1,022,923Expenses 2021: $932,451Net Income 2021: $90,4722021Revenue 2022: $551,644Expenses 2022: $523,949Net Income 2022: $27,6952022Revenue 2023: $533,817Expenses 2023: $629,181Net Income 2023: -$95,3642023Revenue 2024: $692,587Expenses 2024: $652,031Net Income 2024: $40,5562024

Highlighted filing

2024

Revenue$692,587
Expenses$652,031
Net Income$40,556

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.31$0.00$1.31$0.69$0.65$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.28$0.00$1.28$0.53$0.63$0.10
2022Detailed filing. Detailed filing data is available for this year.$1.37$0.00$1.37$0.55$0.52$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.34$0.00$1.34$1.02$0.93$0.09
2020Detailed filing. Detailed filing data is available for this year.$1.25$0.00$1.25$1.12$1.13$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.26$0.00$1.26$1.55$1.47$0.08
2018Detailed filing. Detailed filing data is available for this year.$1.18$0.00$1.18$1.42$1.31$0.12
2017Detailed filing. Detailed filing data is available for this year.$1.07$0.00$1.07$2.40$2.31$0.09
2016Detailed filing. Detailed filing data is available for this year.$0.97$0.00$0.97$1.47$1.34$0.13
2015Detailed filing. Detailed filing data is available for this year.$0.84$0.00$0.84$1.12$1.23$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.95$0.00$0.95$1.06$1.08$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.96$0.00$0.96$1.12$1.08$0.04
2012Summary only. Only limited summary data is available for this year.$0.91$0.00$0.91$1.08$0.99$0.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.00$0.82$1.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 7, 2025
Return Version
2024v5.2
Gross Receipts
$692,587
Mission and Program Overview

Mission

The Organization's primary mission is to act as collective bargaining agent on behalf of its members to provide jobs and better working conditions.

The Organization acts as a collective bargaining agent on behalf of its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,185,658$1,118,557▼ $67,101
Land, Buildings, and Equipment, Net$86,916$77,634▼ $9,282
Cash and Non-Interest-Bearing Accounts-$72,738-
Other Notes and Loans Receivable, Net$2,477--
Total Assets$1,275,051$1,313,131▲ $38,080
Other Assets Total-$44,202-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,248,497$1,283,955▲ $35,458
Total Net Assets Fund Balance$1,275,051$1,313,131▲ $38,080
Total Liabilities and Net Assets / Fund Balance$1,275,051$1,313,131▲ $38,080

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$58,090$171,633$229,723
Equipment$2,430$83,702$86,132
Other Land Buildings$7,114$20,072$27,186
Land$10,000-$10,000
Leasehold Improvements$0--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024----$0
2023----$0
2022----$0
2021----$0
2020----$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
William RossSecretary-TreasurerPT$14,481$14,481
David BrierPast-Business ManagerFT$10,000$10,000
Pete HarrisVice PresidentPT$8,500$8,500
Mike NelsonAuditorPT$6,200$6,200
Wesley DavisPast-Secretary-TreasurerFT$4,500$4,500
John GrohRecording SecretaryPT$4,300$4,300
Raymond CaldwellPresidentFT$3,550$3,550
Richard HaynesExecutive BoardPT$3,500$3,500
Jason AnthonySergeant At ArmsPT$3,250$3,250
Phillip EatonExecutive BoardPT$3,250$3,250
Oscar ManzanaresBusiness ManagerFT$3,034$3,034
Chad CanfieldAuditorPT$2,600$2,600
Robert HowellPast-Vice PresidentFT$1,750$1,750
Jillian Van AppledornAuditorPT$1,200$1,200
Revenue and Support

Revenue Composition

Contributions and Grants
$561,717
Program Service Revenue
$79,376
Investment Income
$51,104
Other Revenue
$390
All Other Contributions
$156,176
Change in Net Assets
$40,556

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported AmountValuation Method
Clothing and Household Goods$156,176Fair Market Value (FMV)
Total Noncash Contributions$156,176-

Audited Revenue Reconciliation

Revenue per Audited Statements
$692,587
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$692,587
Total Revenue per Form 990
$692,587
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$467,371
Salaries, Compensation, and Employee Benefits$70,115
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$233,152
Benefits to Members---$114,545
Office Expenses---$77,460
Current Officers, Directors, Trustees, and Key Employees---$70,115
Fees for Services Accounting---$30,746
Conferences and Meetings---$22,459
Advertising---$16,851
Other Expenses---$11,885
Fees for Services Legal---$10,501
Depreciation Depletion---$10,331
Insurance---$7,715
Occupancy---$1,761
Total Functional Expenses$0$0$0$652,031

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$652,031
Total Expenses per Audited Statements$652,031
Total Expenses per Form 990$652,031
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
Lobbying activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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, Part VI, Line 6

The members of LiUNA Laborers Local No. 517 are individuals who voluntarily elect to abide by the Laborers International Constitutions and the bylaws of LiUNA Laborers Local No. 517. These members work in the construction Laborers industry.

Form 990, Part VI, Line 7A

Once every three years the membership holds a general election. The purpose of the election is to elect (by secret ballot and by majority vote) officers to represent the membership in overseeing the activities of Laborers Local No. 517.

Form 990, Part VI, Line 7B

Specific events require approval by the membership on a monthly basis at union meets. Payment of bills that the Local incurs and investments made and major purchases to be made must all be approved by the membership.

Form 990, Part VI, Line 11B

A copy of the IRS Form 990 is reviewed by the Business Manager, Secretary Treasurer, and President for their approval. A copy of the IRS Form 990 was made available to all members prior to submission.

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

The written conflict of interest policy is included in the code of best practices that is part of the constitution by which the organization is governed. Any member or employee of the organization can contact the LIUNA (an affiliated organization also governed by the Constitution) general president with any complaint arising under the Constitution. The code of best practices 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 the DOL Form LM-30 potential situations where there may be conflicts of interest. This information is open to the general public.

Form 990, Part VI, Section B, Line 15B

All wages are determined by and voted upon by the membership at union meetings. All wages for all employees, officers, and key employees are reported monthly at all union meetings.

Form 990, Part VI, Section C, Line 19

The constitution (governing document) and ethics and disciplinary procedure (conflict of interest policy) are available through the United States Department of Labor, OLMS online public disclosure room. The information is filed under the 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 also be obtained on the online public disclosure room.

Filing and Contact Details

Filer

Filer Name
Laborers International Union of North America Local 517
EIN
59-0799841
Phone
4072994000
Address
580 Irene St, Orlando, FL 32805

Signing Officer

Name
William Ross
Title
Secretary-Treasurer
Phone
4072994000
Signed
2025-05-07
Discuss with paid preparer
No

Organization Details

Formed
1970
Legal Domicile
Fl
Voting Board Members
7
Independent Board Members
0
Employees
0

Preparer

Firm
Nguyen CPA LLC
Address
4700 Millwood Dr Unit 86981, BATON ROUGE, LA 70879
Preparer
Johnny Nguyen
Phone
2253332083
Supplemental Narrative

Additional Explanations

Form 990, Page 1, H(C)

The Local files as a tax exempt entity under the group exemption number of the Laborers International Union of North America (LIUNA). The Laborers Local Union No. 517 is not a controlled entity by the LIUNA. Accordingly, all pertinent transactions between LIUNA and the Local are disclosed on Schedule R of this IRS Form 990 even though none of these entities are controlled entities.

Form 990, Part V, Line 3B

No unrelated business income, accordingly, no IRS Form 990-T required to be filed.

Form 990, Part XI, Line 8

Discrepancy between net assets from the 2023 audit and filed IRS 990..

Financial Statement Notes

Part X- Fasb Asc 740 Fin 48

Accounting for the uncertainty of tax positions can have a material impact on the financial statements of an enterprise. FASB ASC 740, published by the Financial Accounting Standards Board, addresses this issue. Measurement of any uncertain tax position will require the cumulative probability of an outcome either for or against the tax position. A tax benefit is recognized when it is more likely than not (more than a 50 percent chance) of being sustained on audit based on the merits of the position. Management has determined that any material uncertain tax position will be recognized and measured using the "more likely than not" threshold. The Board and management do not believe any uncertain tax positions are required to be disclosed at this time. The Organization's tax returns are subject to review for the years ended December 31, 2024, through 2022.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt1Business Manager
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Recording Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary-Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Sergeant At Arms
IRS990/Form990PartVIISectionAGrp/TitleTxt6Auditor
IRS990/Form990PartVIISectionAGrp/TitleTxt7Auditor
IRS990/Form990PartVIISectionAGrp/TitleTxt8Auditor
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IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0William Ross
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IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleC/VolunteersInd0false
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt058090
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Accounting for the uncertainty of tax positions can have a material impact on the financial statements of an enterprise. FASB ASC 740, published by the Financial Accounting Standards Board, addresses this issue. Measurement of any uncertain tax position will require the cumulative probability of an outcome either for or against the tax position. A tax benefit is recognized when it is more likely than not (more than a 50 percent chance) of being sustained on audit based on the merits of the position. Management has determined that any material uncertain tax position will be recognized and measured using the "more likely than not" threshold. The Board and management do not believe any uncertain tax positions are required to be disclosed at this time. The Organization's tax returns are subject to review for the years ended December 31, 2024, through 2022.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X- FASB ASC 740 FIN 48
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Local files as a tax exempt entity under the group exemption number of the Laborers International Union of North America (LIUNA). The Laborers Local Union No. 517 is not a controlled entity by the LIUNA. Accordingly, all pertinent transactions between LIUNA and the Local are disclosed on Schedule R of this IRS Form 990 even though none of these entities are controlled entities.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No unrelated business income, accordingly, no IRS Form 990-T required to be filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The members of LiUNA Laborers Local No. 517 are individuals who voluntarily elect to abide by the Laborers International Constitutions and the bylaws of LiUNA Laborers Local No. 517. These members work in the construction Laborers industry.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Once every three years the membership holds a general election. The purpose of the election is to elect (by secret ballot and by majority vote) officers to represent the membership in overseeing the activities of Laborers Local No. 517.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Specific events require approval by the membership on a monthly basis at union meets. Payment of bills that the Local incurs and investments made and major purchases to be made must all be approved by the membership.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5A copy of the IRS Form 990 is reviewed by the Business Manager, Secretary Treasurer, and President for their approval. A copy of the IRS Form 990 was made available to all members prior to submission.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The written conflict of interest policy is included in the code of best practices that is part of the constitution by which the organization is governed. Any member or employee of the organization can contact the LIUNA (an affiliated organization also governed by the Constitution) general president with any complaint arising under the Constitution. The code of best practices 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 the DOL Form LM-30 potential situations where there may be conflicts of interest. This information is open to the general public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7All wages are determined by and voted upon by the membership at union meetings. All wages for all employees, officers, and key employees are reported monthly at all union meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8The constitution (governing document) and ethics and disciplinary procedure (conflict of interest policy) are available through the United States Department of Labor, OLMS online public disclosure room. The information is filed under the 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 also be obtained on the online public disclosure room.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Discrepancy between net assets from the 2023 audit and filed IRS 990..
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Page 1, H(c)

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