Civic Intelligence

Construction & General Laborers Union Local No 1177

EIN 72-0219852 • 501(c)5 • Baton Rouge, LA

Profile

To represent and promote the economic, safety, health and legal employment protections for members and their families.

1233 Government StBaton Rouge, LA 70802

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2015

Liabilities / Revenue

60th percentile

0.00x

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

501(c)5 • <$500k nonprofits • Source year 2015

Net Margin

30th percentile

-5.7%

Higher net margin than 30% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2015

Top Officer Pay

91st percentile

$29,181

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 9.1% of source-year revenue.

501(c)5 • <$500k nonprofits • Source year 2015

Asset Growth

5th percentile

-100%

Faster asset growth than 5% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

8th percentile

-42%

Faster revenue growth than 8% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$0

Down $497,876 (-100%) from 2014

Liabilities

Down

$0

Down $126,946 (-100%) from 2014

Net Assets

Down

$0

Down $370,930 (-100%) from 2014

Revenue

Down

$320,018

Down $234,042 (-42%) from 2014

Expenses

Down

$338,112

Down $32,275 (-8.7%) from 2014

Net Income

Down

-$18,094

Down $201,767 (-110%) from 2014

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $349,252Liabilities 2011: $197,539Net Assets 2011: $151,7132011Assets 2012: $327,543Liabilities 2012: $166,692Net Assets 2012: $160,8512012Assets 2013: $333,174Liabilities 2013: $145,917Net Assets 2013: $187,2572013Assets 2014: $497,876Liabilities 2014: $126,946Net Assets 2014: $370,9302014Assets 2015: $0Liabilities 2015: $0Net Assets 2015: $02015

Highlighted filing

2015

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $215,160Expenses 2011: $252,126Net Income 2011: -$36,9662011Revenue 2012: $197,274Expenses 2012: $188,136Net Income 2012: $9,1382012Revenue 2013: $188,817Expenses 2013: $162,411Net Income 2013: $26,4062013Revenue 2014: $554,060Expenses 2014: $370,387Net Income 2014: $183,6732014Revenue 2015: $320,018Expenses 2015: $338,112Net Income 2015: -$18,0942015

Highlighted filing

2015

Revenue$320,018
Expenses$338,112
Net Income-$18,094

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2014 to Aug 31, 2015
Signed
Apr 22, 2016
Return Version
2015v2.1
Gross Receipts
$325,467
Mission and Program Overview

Mission

To represent and promote the economic, safety, health and legal employment protections for members and their families.

Economic, safety, health and legal employment protections for members and their families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$275,514--
Cash and Non-Interest-Bearing Accounts$222,362$0▼ $222,362
Loans From Officers Directors$126,642$0▼ $126,642
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$497,876$0▼ $497,876
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$304$0▼ $304
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$126,946$0▼ $126,946
Net Assets / Fund Balance
Unrestricted Net Assets$370,930$0▼ $370,930
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$370,930$0▼ $370,930
Total Liabilities and Net Assets / Fund Balance$497,876$0▼ $497,876
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Nathaniel KellerBus. ManagerFT$20,250$8,931$29,181
Patrick ByrdSec./tres.FT$9,435$4,544$13,979

Board Members and Trustees

NameTitle
Eula GreenVice President
Carl DeclouetteExec. Board
Robert TateExec. Board
Matthew MaclellanTrustee
Robert RichardsonTrustee
TERRY O'SULLIVANTrustee
Crystal EwingAuditor
Rosa Cain-langRec. Secretary
Paula ReedSgt at Arm
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$323,242
Investment Income
$0
Other Revenue
$-3,224
Change in Net Assets
$-18,094
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$245,476
Salaries, Compensation, and Employee Benefits$92,636
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other---$66,076
Payments to Affiliates---$59,498
Fees for Services Legal---$45,009
Current Officers, Directors, Trustees, and Key Employees---$43,160
Other Salaries and Wages---$27,218
Office Expenses---$23,365
Fees for Services Accounting---$20,715
Pension Plan Contributions---$10,109
All Other Expenses---$7,289
Other Employee Benefits---$6,462
Payroll Taxes---$5,687
Insurance---$4,012
Other Expenses---$306
Total Functional Expenses$0$0$0$338,112
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$126,642$0▼ $126,642
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
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
Yes

Governance Explanations

Form 990, Part VI, Line 6-explantion of Classes of Mem/shareholde

The members of local 1177 are individuals who voluntarily elect to abide by the laborers international constitution and the by laws of local 1177. These members work in the construction/service industry.

Form 990, Part VI, Line 7A

Once every three (3) years the membership have 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 the local.

Form 990, Part VI, Line 11B-form 990 Review Process

A certified public accounting firm is retained to prepare the annunal irs 990. The cpa firm provides a copy of the completed form to the trustee for his review and approval and signature.

Form 990,part VI,lines 12C,12A,12B,13

Form 990,part vi,lines 12c,12a,12b,13-explain conflict of interest , monitoring & enforcement the written conflict of interest policy is included in the code of best practices that is part of the constitution by which this organization is governed. Any member or employee of the organization can contact the liuna general president with any complaint arising under the constitution, the code of best practices, or any other displinary procedure that must be followed when necessary and the independent officers who are entrusted to enforce the code. The u.s. Department of labor requires all non- clerical employees to report on the form lm-30 potential situations where there may be conflicts of interest. This information is open to the public.

Part IV, Line 31& Part VI,line 4&part X,line 27&part XI,line 9

Construction & general laborers union local no. 1177 was merged into laborers local 99 on september 31, 2015. The assets and liabilities of the local become the property and responsibilities of laboers local 99 on august 31, 2015. See the attached merger document. The group exemption for laborers union local no. 1177 will be removed from the group exemption filing by laborers international union of north america, fid #53-0088501.

Part VII-compensation

During the short year of 2015, the parent organization, liuna fid# 53-0088501, group exemption #0121, has placed this entity under it's trusteeship. Two individuals employed by the parent organization, mr. Terry o'sullivan and mr. Robert richardson and one individual affilated with an entity associated with the parent orgainzation, but not employed by the parent organization, mr. Matthew maclellan were in charged of the trusteeship of the organization. None of the trustees were paid by the organization for their services. They were released as trustees on july 15, 2015.

Form 990-part VI, Line 7B

Specific events required approval of the membership on monthly basis at union meetings. Payments of bills the local union incurrs made and major purchase to be made all must be approved by the membership.

Part VI, Governing Body & Management, Line 3

During the short year of 2015, the parent organization, liuna fid# 53-0088501, group exemption #0121, has placed this entity under it's trusteeship. Two individuals employed by the parent organization, mr. Terry o'sullivan and mr. Robert richardson and one individual affilated with an entity associated with the parent orgainzation, but not employed by the parent organization, mr. Matthew maclellan was in charge of the trusteeship of the organization. None of the trustees were paid by the organization for their services. They were released as trustees on july 15, 2015.

Filing and Contact Details

Filer

Filer Name
Construction & General Laborers Union No1177
EIN
72-0219852
In Care Of
% JAMIE PEERS
Phone
2253832464
Address
1233 GOVERNMENT ST, BATON ROUGE, LA 70802

Signing Officer

Name
Matt Maclellan
Title
Trustee
Phone
2253832464
Signed
2016-04-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matt Maclellan
Formed
1975
Legal Domicile
La
Voting Board Members
0
Independent Board Members
0
Employees
4
Volunteers
10

Preparer

Firm
Ted Soileau CPA LLC
Address
2133 SILVERSIDE DR STE C, BATON ROUGE, LA 70808
Preparer
Ted a Soileau CPA
Phone
2253832464
Supplemental Narrative

Additional Explanations

Form 990, Part IV, Line 19-oth Orgnaization Docums Publicly Avail

Upon request by any party, the local is required by federal law to make a copy of the filed tax returns available. At each monthly union meeting a copy of the international constitution is available for any member to review and question. All financial records for each months activity are presented to the membership for their approval and review at each months union meetings.

Part III, Line 3-ceased Conducting or Significant Changes

Effective august 31, 2015 the entity was terminted and all assets of the entity were transferred to another tax exempt 501(c)(5) entity. The final transfer of all assets occurred by september 30, 2015. The surviving entity is laborers local 99, fid# 47-4041824, a tax exempt 501(c)(5) entity.

Schedule R-part II

During the short period tax year, liuna, fid# 53-008501, group exemption #0121, placed this enity under trusteeship. They placed two of their employees as trustees for this entity. All financial transactions for per capita tax that occured during trusteeship made liuna an controlling entity.

Form 990, Part IX, Line 11G

During the final reporting period for this entity, a lawsuit was settled. The lawsuit which was approved by the u.s. Dol, resulted in settlement checks to individual members of the local for hiring hall violations. The settlements checks totaled $66,076.

Form 990 Part IX Line 11G

Description:settlement total fees:66076

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