Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on this filing.
Construction & General Labor Liuna Local Union 657
990 • Fiscal year 2016 • EIN 65-1188994
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
No value available
Liabilities / Revenue
34th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
78th percentile
Higher net margin than 78% of similar nonprofits.
Top Officer Pay
30th percentile
Higher top officer pay than 30% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
1st percentile
Faster asset growth than 1% of similar nonprofits.
Revenue Growth
3rd percentile
Faster revenue growth than 3% of similar nonprofits.
Balance Sheet
Assets
Down$0
Down $4,251,166 (-100%) from 2015
Net Assets
Down$0
Down $4,251,166 (-100%) from 2015
Liabilities
Flat$0
Flat from 2015
Revenue And Expenses
Revenue
Down$451,402
Down $308,499 (-41%) from 2015
Expenses
Down$379,213
Down $282,993 (-43%) from 2015
Net Income
Down$72,189
Down $25,506 (-26%) from 2015
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2016 to Dec 31, 2016
- Signed
- Nov 13, 2017
- Return Version
- 2016v3.0
- Gross Receipts
- $509,727
Mission and Program Overview
Mission
Members are employees of contractors subject to collective bargaining agreements with the union, who receive information and advice on problems and are offered jobs to promote security and better working conditions.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $3,698,093 | - | - |
| Cash and Non-Interest-Bearing Accounts | $350,852 | - | - |
| Savings and Temporary Cash Investments | $176,596 | - | - |
| Total Assets | $4,251,166 | $0 | ▼ $4,251,166 |
| Other Assets Total | $25,625 | - | - |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $4,251,166 | - | - |
| Total Net Assets Fund Balance | $4,251,166 | $0 | ▼ $4,251,166 |
| Total Liabilities and Net Assets / Fund Balance | $4,251,166 | $0 | ▼ $4,251,166 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Dennis L Martire | Trustee |
| Justin Meighan | Deputy Trust |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $436,576
- Investment Income
- $11,563
- Other Revenue
- $3,263
- Change in Net Assets
- $72,189
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $451,402
- Revenue Not Reported on Form 990
- $61,015
- Total Revenue per Audited Statements
- $512,417
- Total Revenue per Form 990
- $451,402
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $376,497 |
| Salaries, Compensation, and Employee Benefits | $2,716 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | - | - | - | $54,442 |
| Fees for Services Legal | - | - | - | $51,350 |
| Fees for Services Accounting | - | - | - | $36,351 |
| Office Expenses | - | - | - | $33,043 |
| Occupancy | - | - | - | $15,397 |
| Other Expenses | - | - | - | $4,000 |
| Travel | - | - | - | $3,316 |
| All Other Expenses | - | - | - | $2,962 |
| Other Employee Benefits | - | - | - | $2,716 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $1,926 |
| Insurance | - | - | - | $367 |
| Total Functional Expenses | $0 | $0 | $0 | $379,213 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $379,213 |
| Total Expenses per Audited Statements | $379,213 |
| Total Expenses per Form 990 | $379,213 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign 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
- Yes
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Page 6, Part VI, Line 6
“The organization has members that pay monthly due rates to be associated with the union and elect the board members.”
Form 990, Page 6, Part VI, Line 7A
“The organization has members that pay monthly due rates to be associated with the union and elect the board members. In mid-2014, the union had been taken under supervision by liuna. The elected officers were removed when trusteeship was imposed.”
Form 990, Page 6, Part VI, Line 11B
“The deputy trustee reviews a copy of the 990 prior to filing.”
Form 990, Page 6, Part VI, Line 12C
“The written conflict of interest policy is included in the code of best practices that is a part of the constitution by which our organization is governed. Any member or employee of the organization can contact the liuna (an affiliated organization also governed by the constitution) general president with any complaint arising under the constitution, the code of best practice or any other disciplinary rule, regulation, practice or procedure adopted by the liuna general executive board. The code of practice explains the disciplinary procedure that must be followed when necessary and the independent officers who are entrusted to enforce the code. The us department of labor requires all non-clerical employees to report on form lm-30 potential situations where there may be conflict of interest. This information is open to the public.”
Form 990, Page 6, Part VI, Line 19
“The constitution (governing document) and code of best practices (conflict of interest policy) is available through the united states department of labor, olms, online disclosure public disclosure room. The information is filed under laborer's international union of north america, which files an annual financial report with the department of labor which can be obtained on the online public disclosure room.”
Filing and Contact Details
Filer
- Filer Name
- Construction & General Labor Liuna
- EIN
- 65-1188994
- Phone
- 2027233366
- Address
- 5201 FIRST PLACE NE, WASHINGTON, DC 20011
Signing Officer
- Name
- Justin Meighan
- Title
- Deputy Trustee
- Phone
- 2027233366
- Signed
- 2017-11-13
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Justin Meighan
- Formed
- 2003
- Legal Domicile
- Dc
- Voting Board Members
- 2
- Independent Board Members
- 2
- Employees
- 0
- Volunteers
- 2
Preparer
- Firm
- Toal Murray Day & Lalor LLC
- Address
- 130 ADMIRAL COCHRANE DR SUITE 200, ANNAPOLIS, MD 21401-7368
- Preparer
- Jeffrey S Griffith CPA
- Phone
- 4102240343
Supplemental Narrative
Additional Explanations
Form 990, Part XI, Line 9
“Transfer upon merger -3,565,552 prior year net asset adjustment -818,818 total -4,384,370 local union 657 was merged into local union 11, effective july 1, 2016. The assets of local union 657 were transferred to local union 11. The total net assets transferred was 3,565,552. The assets transferred include: cash 262,613 investments in marketable securities 791,725 fixed assets 2,485,589 (net of 957,936 in accumulated depreciation) deposits 25,625 total: 3,565,552 the prior net asset adjustment was due to audit adjustments related to investments and impairment of book value of a building totaling 818,818.”
Financial Statement Notes
Schedule D, Page 3, Part X
“The internal revenue service has ruled that the construction and general laborers' local union 657 qualifies under section 501(c)(5) of the internal revenue code and is, therefore, exempt from payment of income tax except for unrelated business income as defined by the internal revenue service. During the six months ended june 30, 2016, the local union had no taxable unrelated business income and accordingly, no provision for income taxes is required in the accompanying financial statements. The local union's federal form 990, return of organization exempt from income tax, is subject to examination by the internal revenue service, generally for three years after it is filed.”
Raw XML Appendix304 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/ForeignFinancialAccountInd | 0 | false |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2003 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
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| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 3905 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 2 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 62230 |
| IRS990/GrossReceiptsAmt | 0 | 509727 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 2 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 367 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 7658 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 7658 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 3698093 |
| IRS990/LegalDomicileStateCd | 0 | DC |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 58325 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | MEMBERS ARE EMPLOYEES OF CONTRACTORS SUBJECT TO COLLECTIVE BARGAINING AGREEMENTS WITH THE UNION, WHO RECEIVE INFORMATION AND ADVICE ON PROBLEMS AND ARE OFFERED JOBS TO PROMOTE SECURITY AND BETTER WORKING CONDITIONS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 0 |
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| IRS990/NondeductibleContributionsInd | 0 | false |
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| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
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| IRS990/OtherExpensesGrp/Desc | 0 | PER CAPITA TAX |
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| IRS990/OtherExpensesGrp/Desc | 2 | STEWARDS |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE INTERNAL REVENUE SERVICE HAS RULED THAT THE CONSTRUCTION AND GENERAL LABORERS' LOCAL UNION 657 QUALIFIES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AND IS, THEREFORE, EXEMPT FROM PAYMENT OF INCOME TAX EXCEPT FOR UNRELATED BUSINESS INCOME AS DEFINED BY THE INTERNAL REVENUE SERVICE. DURING THE SIX MONTHS ENDED JUNE 30, 2016, THE LOCAL UNION HAD NO TAXABLE UNRELATED BUSINESS INCOME AND ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS REQUIRED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE LOCAL UNION'S FEDERAL FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, IS SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER IT IS FILED. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION HAS MEMBERS THAT PAY MONTHLY DUE RATES TO BE ASSOCIATED WITH THE UNION AND ELECT THE BOARD MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION HAS MEMBERS THAT PAY MONTHLY DUE RATES TO BE ASSOCIATED WITH THE UNION AND ELECT THE BOARD MEMBERS. IN MID-2014, THE UNION HAD BEEN TAKEN UNDER SUPERVISION BY LIUNA. THE ELECTED OFFICERS WERE REMOVED WHEN TRUSTEESHIP WAS IMPOSED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE DEPUTY TRUSTEE REVIEWS A COPY OF THE 990 PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE WRITTEN CONFLICT OF INTEREST POLICY IS INCLUDED IN THE CODE OF BEST PRACTICES THAT IS A PART OF THE CONSTITUTION BY WHICH OUR ORGANIZATION IS GOVERNED. ANY MEMBER OR EMPLOYEE OF THE ORGANIZATION CAN CONTACT THE LIUNA (AN AFFILIATED ORGANIZATION ALSO GOVERNED BY THE CONSTITUTION) GENERAL PRESIDENT WITH ANY COMPLAINT ARISING UNDER THE CONSTITUTION, THE CODE OF BEST PRACTICE OR ANY OTHER DISCIPLINARY RULE, REGULATION, PRACTICE OR PROCEDURE ADOPTED BY THE LIUNA GENERAL EXECUTIVE BOARD. THE CODE OF PRACTICE EXPLAINS THE DISCIPLINARY PROCEDURE THAT MUST BE FOLLOWED WHEN NECESSARY AND THE INDEPENDENT OFFICERS WHO ARE ENTRUSTED TO ENFORCE THE CODE. THE US DEPARTMENT OF LABOR REQUIRES ALL NON-CLERICAL EMPLOYEES TO REPORT ON FORM LM-30 POTENTIAL SITUATIONS WHERE THERE MAY BE CONFLICT OF INTEREST. THIS INFORMATION IS OPEN TO THE PUBLIC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE CONSTITUTION (GOVERNING DOCUMENT) AND CODE OF BEST PRACTICES (CONFLICT OF INTEREST POLICY) IS AVAILABLE THROUGH THE UNITED STATES DEPARTMENT OF LABOR, OLMS, ONLINE DISCLOSURE PUBLIC DISCLOSURE ROOM. THE INFORMATION IS FILED UNDER LABORER'S INTERNATIONAL UNION OF NORTH AMERICA, WHICH FILES AN ANNUAL FINANCIAL REPORT WITH THE DEPARTMENT OF LABOR WHICH CAN BE OBTAINED ON THE ONLINE PUBLIC DISCLOSURE ROOM. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | TRANSFER UPON MERGER -3,565,552 PRIOR YEAR NET ASSET ADJUSTMENT -818,818 TOTAL -4,384,370 LOCAL UNION 657 WAS MERGED INTO LOCAL UNION 11, EFFECTIVE JULY 1, 2016. THE ASSETS OF LOCAL UNION 657 WERE TRANSFERRED TO LOCAL UNION 11. THE TOTAL NET ASSETS TRANSFERRED WAS 3,565,552. THE ASSETS TRANSFERRED INCLUDE: CASH 262,613 INVESTMENTS IN MARKETABLE SECURITIES 791,725 FIXED ASSETS 2,485,589 (NET OF 957,936 IN ACCUMULATED DEPRECIATION) DEPOSITS 25,625 TOTAL: 3,565,552 THE PRIOR NET ASSET ADJUSTMENT WAS DUE TO AUDIT ADJUSTMENTS RELATED TO INVESTMENTS AND IMPAIRMENT OF BOOK VALUE OF A BUILDING TOTALING 818,818. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XI, LINE 9 |
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| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 0 |
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| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 7658 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 0 |
| IRS990/TravelGrp/TotalAmt | 0 | 3316 |
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| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 4251166 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 5201 FIRST PLACE NE |
| IRS990/USAddress/CityNm | 0 | WASHINGTON |
| IRS990/USAddress/StateAbbreviationCd | 0 | DC |
| IRS990/USAddress/ZIPCd | 0 | 20011 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 2 |
| IRS990/VotingMembersIndependentCnt | 0 | 2 |
| IRS990/WebsiteAddressTxt | 0 | HTTP://WWW.LOCAL657.ORG/ |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2017-02-10 21:41:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JUSTIN MEIGHAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | DEPUTY TRUSTEE |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2027233366 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2017-11-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CONSTRUCTION & GENERAL LABOR LIUNA |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | LOCAL UNION 657 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CONS |
| ReturnHeader/Filer/EIN | 0 | 651188994 |
| ReturnHeader/Filer/PhoneNum | 0 | 2027233366 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 5201 FIRST PLACE NE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | WASHINGTON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | DC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 20011 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | 30C98FAA272EB71EB47B4B6BD74623CABB44B59D |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 30C98FAA272EB71EB47B4B6BD74623CABB44B59D |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | TOAL MURRAY DAY & LALOR LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 130 ADMIRAL COCHRANE DR SUITE 200 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ANNAPOLIS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 214017368 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4102240343 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2017-11-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JEFFREY S GRIFFITH CPA |
| ReturnHeader/ReturnTs | 0 | 2017-11-14T18:05:44-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2016-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2016-12-31 |
| ReturnHeader/TaxYr | 0 | 2016 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $0
- Liabilities
- $0
- Net assets
- $0
- Revenue
- $451,402
- Expenses
- $379,213
- Net income
- $72,189