Civic Intelligence

Laborers International Union of North America 107 Local Union

990 • Fiscal year 2020 • EIN 71-0133215

Jul 01, 2019 to Jun 30, 2020 • Filed on Nov 25, 2020

11720 East 21st Street No CTulsa, OK 74129

(918) 583-5261

Siviq Scores

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

Liabilities / Assets

84th percentile

0.18x

Higher debt load relative to assets than 84% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

83rd percentile

0.20x

Higher debt load relative to revenue than 83% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Net Margin

73rd percentile

18%

Higher net margin than 73% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

38th percentile

$67,708

Higher top officer pay than 38% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Asset Growth

78th percentile

17%

Faster asset growth than 78% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

64th percentile

2.8%

Faster revenue growth than 64% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,052,572

Up $155,274 (+17%) from 2019

Net Assets

Up

$866,040

Up $171,433 (+25%) from 2019

Liabilities

Down

$186,532

Down $16,159 (-8.0%) from 2019

Revenue

Up

$933,751

Up $25,025 (+2.8%) from 2019

Expenses

Up

$762,318

Up $64,239 (+9.2%) from 2019

Net Income

Down

$171,433

Down $39,214 (-19%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $692,206Liabilities 2011: $336,935Net Assets 2011: $355,2712011Assets 2012: $734,800Liabilities 2012: $324,566Net Assets 2012: $410,2342012Assets 2013: $752,647Liabilities 2013: $284,284Net Assets 2013: $468,3632013Assets 2014: $983,221Liabilities 2014: $324,614Net Assets 2014: $658,6072014Assets 2015: $855,755Liabilities 2015: $294,477Net Assets 2015: $561,2782015Assets 2016: $904,806Liabilities 2016: $270,920Net Assets 2016: $633,8862016Assets 2017: $655,154Liabilities 2017: $246,054Net Assets 2017: $409,1002017Assets 2018: $709,005Liabilities 2018: $225,045Net Assets 2018: $483,9602018Assets 2019: $897,298Liabilities 2019: $202,691Net Assets 2019: $694,6072019Assets 2020: $1,052,572Liabilities 2020: $186,532Net Assets 2020: $866,0402020Assets 2021: $1,025,875Liabilities 2021: $144,100Net Assets 2021: $881,7752021Assets 2022: $1,195,071Liabilities 2022: $127,547Net Assets 2022: $1,067,5242022Assets 2023: $974,472Liabilities 2023: $109,448Net Assets 2023: $865,0242023Assets 2024: $1,195,891Liabilities 2024: $135,034Net Assets 2024: $1,060,8572024

Highlighted filing

2020

Assets$1,052,572
Liabilities$186,532
Net Assets$866,040

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $863,7522011Expenses 2012: $762,2532012Expenses 2013: $870,5002013Revenue 2014: $792,634Expenses 2014: $948,511Net Income 2014: -$155,8772014Revenue 2015: $811,426Expenses 2015: $908,755Net Income 2015: -$97,3292015Revenue 2016: $1,004,938Expenses 2016: $924,513Net Income 2016: $80,4252016Revenue 2017: $1,047,499Expenses 2017: $928,835Net Income 2017: $118,6642017Revenue 2018: $778,200Expenses 2018: $612,945Net Income 2018: $165,2552018Revenue 2019: $908,726Expenses 2019: $698,079Net Income 2019: $210,6472019Revenue 2020: $933,751Expenses 2020: $762,318Net Income 2020: $171,4332020Revenue 2021: $845,556Expenses 2021: $829,821Net Income 2021: $15,7352021Revenue 2022: $957,295Expenses 2022: $771,546Net Income 2022: $185,7492022Revenue 2023: $549,819Expenses 2023: $752,319Net Income 2023: -$202,5002023Revenue 2024: $1,144,560Expenses 2024: $948,727Net Income 2024: $195,8332024

Highlighted filing

2020

Revenue$933,751
Expenses$762,318
Net Income$171,433
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Nov 25, 2020
Return Version
2019v5.1
Gross Receipts
$933,751
Mission and Program Overview

Mission

The Organization's primary purpose is to act as collective bargaining agent on behalf of its members.

The Organization provided jobs for its to membership.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$386,295$488,865▲ $102,570
Savings and Temporary Cash Investments$285,126$305,289▲ $20,163
Cash and Non-Interest-Bearing Accounts$221,706$254,710▲ $33,004
Intangible Assets$4,171$3,708▼ $463
Total Assets$897,298$1,052,572▲ $155,274
Liabilities
Mortgage Notes Payable Secured by Investment Property$199,341$182,013▼ $17,328
Other Liabilities$2,837$4,003▲ $1,166
Accounts Payable and Accrued Expenses$513$516▲ $3
Total Liabilities$202,691$186,532▼ $16,159
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$694,607$866,040▲ $171,433
Total Net Assets Fund Balance$694,607$866,040▲ $171,433
Total Liabilities and Net Assets / Fund Balance$897,298$1,052,572▲ $155,274

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$364,165$224,598$588,763
Land$124,500-$124,500
Equipment$200$118,207$118,407
Other Land Buildings$0$23,349$23,349
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Arturo DelgadoBusiness ManagerFT$67,708$67,708
Chuck ShuckBoard MemberFT$31,603$31,603
Gwen DavisBoard MemberFT$16,500$16,500
Cassandra HammondSecretary -TreasurerPT$10,417$10,417

Board Members and Trustees

NameTitle
Gary SpeeglePresident
Brian LackeyVice President
Reno HammondRecording Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$874,153
Program Service Revenue
$0
Investment Income
$7,427
Other Revenue
$52,171
Change in Net Assets
$171,433

Audited Revenue Reconciliation

Revenue per Audited Statements
$933,751
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$933,751
Total Revenue per Form 990
$933,751
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$505,058
Salaries, Compensation, and Employee Benefits$257,260
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$260,570
Current Officers, Directors, Trustees, and Key Employees---$126,228
Pension Plan Contributions---$52,087
All Other Expenses---$40,223
Other Salaries and Wages---$39,417
Other Employee Benefits---$26,464
Occupancy---$22,600
Depreciation Depletion---$19,814
Other Expenses---$19,109
Office Expenses---$18,166
Fees for Services Accounting---$16,277
Insurance---$15,739
Conferences and Meetings---$15,452
Payroll Taxes---$13,064
Interest---$10,903
Information Technology---$10,809
Fees for Services Legal---$3,936
Advertising---$3,078
Total Functional Expenses$0$0$0$762,318

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$762,318
Total Expenses per Audited Statements$762,318
Total Expenses per Form 990$762,318
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
Rental Deposit$1,700
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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, Part VI, Section A, line 2

The Financial Secretary- Treasurer and Recording Secretary have a family relationship

Form 990, Part VI, Section A, line 6

Employees of employers that are signatory to a collective bargaining agreement are eligible for union membership.

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

The membership body elects the governing body (Executive Board) as required by the organization's Constitution and Bylaws.

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

All actions by the governing board are subject to ratification and approval by the full membership body.

Form 990, Part VI, Section A, line 8B

The Organization is operated by a Executive Board of Members. There are no sub committees or similar type of group.

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

A completed form 990 is reviewed by the Business Manager and Executive Board of the Organization. Any questions concerning the return are addressed prior to filing.

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

The Organization reviews it's conflict of interest policy on a regular basis, and requires Officers to acknowledge their adherence to policy guidlines.

Form 990, Part VI, Section C, line 19

The Organization makes its governing documents available upon written request.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. The Organization further provides copies of form 990 upon written request.

Filing and Contact Details

Filer

Filer Name
Laborers International Union of
EIN
71-0133215
Phone
9185835261
Address
11720 East 21st Street No C, TULSA, OK 74129

Signing Officer

Name
Cassandra Hammond
Title
Financial Secretary
Phone
9185835261
Signed
2020-11-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cassandra Hammond
Formed
1936
Legal Domicile
Ok
Voting Board Members
7
Independent Board Members
0
Employees
4
Volunteers
0

Preparer

Firm
Steven D Eisenberg CPA Pa
Address
13790 NW 4 STREET 100, SUNRISE, FL 33325
Preparer
Steven D Eisenberg
Phone
9548469490
Supplemental Narrative

Additional Explanations

Page XII 2(C)

The Executive Board is responsible for oversight of the audit. There has been non cahnge in this porocess.

Raw XML Appendix375 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/Form990PartVIISectionAGrp/OtherCompensationAmt60
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IRS990/Form990PartVIISectionAGrp/PersonNm1Brian Lackey
IRS990/Form990PartVIISectionAGrp/PersonNm2Cassandra Hammond
IRS990/Form990PartVIISectionAGrp/PersonNm3Reno Hammond
IRS990/Form990PartVIISectionAGrp/PersonNm4Arturo Delgado
IRS990/Form990PartVIISectionAGrp/PersonNm5Chuck Shuck
IRS990/Form990PartVIISectionAGrp/PersonNm6Gwen Davis
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IRS990/Form990PartVIISectionAGrp/TitleTxt3Recording Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Business Manager
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Member
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Rental Deposit
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0933751
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0488865
IRS990ScheduleD/TotalExpensesPerForm990Amt0762318
IRS990ScheduleD/TotalLiabilityAmt04003
IRS990ScheduleD/TotalRevenuePerForm990Amt0933751
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0933751
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0762318
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Financial Secretary- Treasurer and Recording Secretary have a family relationship
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Employees of employers that are signatory to a collective bargaining agreement are eligible for union membership.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The membership body elects the governing body (Executive Board) as required by the organization's Constitution and Bylaws.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All actions by the governing board are subject to ratification and approval by the full membership body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Organization is operated by a Executive Board of Members. There are no sub committees or similar type of group.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5A completed form 990 is reviewed by the Business Manager and Executive Board of the Organization. Any questions concerning the return are addressed prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The Organization reviews it's conflict of interest policy on a regular basis, and requires Officers to acknowledge their adherence to policy guidlines.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The Organization makes its governing documents available upon written request.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. The Organization further provides copies of form 990 upon written request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8The Executive Board is responsible for oversight of the audit. There has been non cahnge in this porocess.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8PAGE XII 2(C)
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OK
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0897298
IRS990/TotalAssetsEOYAmt01052572
IRS990/TotalAssetsGrp/BOYAmt0897298
IRS990/TotalAssetsGrp/EOYAmt01052572
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0874153
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/TotalAmt0762318
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0202691
IRS990/TotalLiabilitiesEOYAmt0186532
IRS990/TotalLiabilitiesGrp/BOYAmt0202691
IRS990/TotalLiabilitiesGrp/EOYAmt0186532
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0694607
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0866040
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt0126228
IRS990/TotalRevenueGrp/ExclusionAmt056271
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03327
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0933751
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0897298
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01052572
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt011720 East 21st Street No C
IRS990/USAddress/CityNm0TULSA
IRS990/USAddress/StateAbbreviationCd0OK
IRS990/USAddress/ZIPCd074129
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0NA
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Cassandra Hammond
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Financial Secretary
ReturnHeader/BusinessOfficerGrp/PhoneNum09185835261
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LABORERS INTERNATIONAL UNION OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0NORTH AMERICA 107 LOCAL UNION
ReturnHeader/Filer/BusinessNameControlTxt0LABO
ReturnHeader/Filer/EIN0710133215
ReturnHeader/Filer/PhoneNum09185835261
ReturnHeader/Filer/USAddress/AddressLine1Txt011720 East 21st Street No C
ReturnHeader/Filer/USAddress/CityNm0TULSA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OK
ReturnHeader/Filer/USAddress/ZIPCd074129
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId098A4FC80CBC72430DE97F64CA63BA7A6CE97FF12
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId098A4FC80CBC72430DE97F64CA63BA7A6CE97FF12
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt073.0.172.45
ReturnHeader/FilingSecurityInformation/IPDt02020-11-25
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm014:31:42
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0650140643
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0STEVEN D EISENBERG CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt013790 NW 4 STREET 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SUNRISE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd033325
ReturnHeader/PreparerPersonGrp/PhoneNum09548469490
ReturnHeader/PreparerPersonGrp/PreparationDt02020-11-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN D EISENBERG
ReturnHeader/ReturnTs02020-11-25T13:41:57-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.20$0.14$1.06$1.14$0.95$0.20
2023Detailed filing. Detailed filing data is available for this year.$0.97$0.11$0.87$0.55$0.75$0.20
2022Detailed filing. Detailed filing data is available for this year.$1.20$0.13$1.07$0.96$0.77$0.19
2021Detailed filing. Detailed filing data is available for this year.$1.03$0.14$0.88$0.85$0.83$0.02
2020Detailed filing. Detailed filing data is available for this year.$1.05$0.19$0.87$0.93$0.76$0.17
2019Detailed filing. Detailed filing data is available for this year.$0.90$0.20$0.69$0.91$0.70$0.21
2018Detailed filing. Detailed filing data is available for this year.$0.71$0.23$0.48$0.78$0.61$0.17
2017Detailed filing. Detailed filing data is available for this year.$0.66$0.25$0.41$1.05$0.93$0.12
2016Detailed filing. Detailed filing data is available for this year.$0.90$0.27$0.63$1.00$0.92$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.86$0.29$0.56$0.81$0.91$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.98$0.32$0.66$0.79$0.95$0.16
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.28$0.47$0.87
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.32$0.41$0.76
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.69$0.34$0.36$0.86
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