Civic Intelligence

Construction & General Laborers Union Local No 1177

990 • Fiscal year 2013 • EIN 72-0219852

Jan 01, 2013 to Dec 31, 2013 • Filed on Mar 10, 2014

1233 Government StreetBaton Rouge, LA 70802

(225) 383-2464

Siviq Scores

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

Liabilities / Assets

95th percentile

0.44x

Higher debt load relative to assets than 95% of similar nonprofits.

2013 filings • 501(c)5 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

97th percentile

0.77x

Higher debt load relative to revenue than 97% of similar nonprofits.

2013 filings • 501(c)5 • <$500k nonprofits • Source year 2013

Net Margin

76th percentile

14%

Higher net margin than 76% of similar nonprofits.

2013 filings • 501(c)5 • <$500k nonprofits • Source year 2013

Top Officer Pay

47th percentile

$225

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 0.1% of source-year revenue.

2013 filings • 501(c)5 • <$500k nonprofits • Source year 2013

Asset Growth

47th percentile

1.7%

Faster asset growth than 47% of similar nonprofits.

2013 filings • 501(c)5 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

32nd percentile

-4.3%

Faster revenue growth than 32% of similar nonprofits.

2013 filings • 501(c)5 • <$500k nonprofits • Annualized from 2012 to 2013

Assets

Up

$333,174

Up $5,631 (+1.7%) from 2012

Net Assets

Up

$187,257

Up $26,406 (+16%) from 2012

Liabilities

Down

$145,917

Down $20,775 (-12%) from 2012

Revenue

Down

$188,817

Down $8,457 (-4.3%) from 2012

Expenses

Down

$162,411

Down $25,725 (-14%) from 2012

Net Income

Up

$26,406

Up $17,268 (+189%) from 2012

Historical Trend

Balance Sheet Trend

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

$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

2013

Assets$333,174
Liabilities$145,917
Net Assets$187,257

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2013

Revenue$188,817
Expenses$162,411
Net Income$26,406
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Mar 10, 2014
Return Version
2013v3.1
Gross Receipts
$214,031
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$311,908$293,309▼ $18,599
Cash and Non-Interest-Bearing Accounts$15,635$39,865▲ $24,230
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$327,543$333,174▲ $5,631
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$166,692$145,323▼ $21,369
Accounts Payable and Accrued Expenses-$594-
Total Liabilities$166,692$145,917▼ $20,775
Net Assets / Fund Balance
Unrestricted Net Assets$160,851$187,257▲ $26,406
Total Net Assets Fund Balance$160,851$187,257▲ $26,406
Total Liabilities and Net Assets / Fund Balance$327,543$333,174▲ $5,631

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$211,833$346,155$557,988
Other Land Buildings-$232,946$232,946
Land$81,476-$81,476
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Patrick ByrdSec./treasFT$225$225
Annette JarvisPresident-$225$225
Willindon JordanVice President-$150$150
Robert TateExecutive Board-$75$75
Rosa Cain-langAuditor-$75$75

Board Members and Trustees

NameTitle
Carl DeclouetteExec. Board
Crystal EwingAuditor
Herbert VensonAuditor
Nathaniel KellerPast Bus Mngr
Eula GreenRec. Secretary
Paula ReedSgt at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$208,897
Investment Income
$0
Other Revenue
$-20,080
Change in Net Assets
$26,406

Audited Revenue Reconciliation

Revenue per Audited Statements
$188,817
Total Revenue per Audited Statements
$188,817
Total Revenue per Form 990
$188,817
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$157,467
Salaries, Compensation, and Employee Benefits$4,944
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$90,962
Depreciation Depletion---$10,051
All Other Expenses---$8,167
Fees for Services Legal---$5,000
Fees for Services Accounting---$4,805
Interest---$4,780
Other Expenses---$4,561
Other Salaries and Wages---$3,758
Information Technology---$3,597
Office Expenses---$3,133
Insurance---$1,684
Current Officers, Directors, Trustees, and Key Employees---$900
Payroll Taxes---$286
Total Functional Expenses$0$0$0$162,411

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$162,411
Total Expenses per Audited Statements$162,411
Total Expenses per Form 990$162,411
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
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$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
No

Governance Explanations

Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents

The constitution that governs our organization was changed to reflect amendments made during the 24th convention held september 12-15, 2011.

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

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

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

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 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Specific events require approval of the membership on a monthly basis at union meetings. Payment of bills the local union incurrs made and major purchases to be made all must be approved by the membership.

Form 990, Part VI, Line 11B: Form 990 Review Process

A certified public accounting firm is retained to prepare the annual irs form 990. The cpa firm provides a copy of the completed form to the president & secretary treasurer for their review and approval.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The written conflict of interest policy is included in the code of best practices that is part of the constitution by which our 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 disiplinary procedure that must be followed when necessary and the independent officers who are entrusted to enforce the code. The u.s. Depoartment 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.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

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.

Filing and Contact Details

Filer

EIN
72-0219852
Phone
2253832464

Signing Officer

Name
Patrick Byrd
Title
Secretary-treasuer
Signed
2014-03-10
Discuss with paid preparer
Yes

Organization Details

Formed
1975
Legal Domicile
La
Voting Board Members
12
Independent Board Members
6
Employees
1

Preparer

Preparer
Ted a Soileau
Phone
2257667910
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CONSTITUTION THAT GOVERNS OUR ORGANIZATION WAS CHANGED TO REFLECT AMENDMENTS MADE DURING THE 24TH CONVENTION HELD SEPTEMBER 12-15, 2011.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS OF LOCAL 1177 ARE INDIVIDUALS WHO VOLUNTARILY ELECT TO ABIDE BY THE LABORERS INTERNATIONAL CONSTITUTIONS AND THE BY LAWS OF LOCAL 1177. THESE MEMBERS WORK IN THE CONSTRUCTION/SERVICE INDUSTRY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ONCE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SPECIFIC EVENTS REQUIRE APPROVAL OF THE MEMBERSHIP ON A MONTHLY BASIS AT UNION MEETINGS. PAYMENT OF BILLS THE LOCAL UNION INCURRS MADE AND MAJOR PURCHASES TO BE MADE ALL MUST BE APPROVED BY THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A CERTIFIED PUBLIC ACCOUNTING FIRM IS RETAINED TO PREPARE THE ANNUAL IRS FORM 990. THE CPA FIRM PROVIDES A COPY OF THE COMPLETED FORM TO THE PRESIDENT & SECRETARY TREASURER FOR THEIR REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE WRITTEN CONFLICT OF INTEREST POLICY IS INCLUDED IN THE CODE OF BEST PRACTICES THAT IS PART OF THE CONSTITUTION BY WHICH OUR 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 DISIPLINARY PROCEDURE THAT MUST BE FOLLOWED WHEN NECESSARY AND THE INDEPENDENT OFFICERS WHO ARE ENTRUSTED TO ENFORCE THE CODE. THE U.S. DEPOARTMENT 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UPON 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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10LABORERS INTL UNION OF NORTH AMERICA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine11SOUTHWEST LABORERS DISTRICT COUNCIL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine12SOUTHEAST LABORERS DISTRICT COUNCIL
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CENTRAL ORGANIZATION USING GRP EXEMPT #
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1LABOR UNION DISTRICT COUNCIL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2LABOR UNION DISTRICT COUNCIL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine10905 16TH STREET NW
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1111720 EAST 21ST STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine12401 COMMERCE ST STE 5300
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0WASHINGTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City1TULSA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City2NASHVILLE
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IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt081716
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1513
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt25319
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0COST
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IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine10LABORERS INTL UNION OF NORTH AMERICA
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine11SOUTHWEST LABORERS DISTRICT COUNCIL
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