Civic Intelligence

Laborer International Union of 350 Pipeline Workers Local Union

EIN 73-1250310 • 501(c)5 • Houston, TX

Profile

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

8441 Gulf Fwy 101Houston, TX 77017

laborerslocal350.org

Siviq Scores

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

Liabilities / Assets

24th percentile

0.00x

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

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

Liabilities / Revenue

25th percentile

0.00x

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

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

Net Margin

2nd percentile

-41%

Higher net margin than 2% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

12th percentile

-6.5%

Faster asset growth than 12% of similar nonprofits.

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

Revenue Growth

70th percentile

13%

Faster revenue growth than 70% of similar nonprofits.

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

Assets

Down

$4,032,631

Down $279,584 (-6.5%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$4,032,631

Down $279,584 (-6.5%) from 2023

Revenue

Up

$742,787

Up $82,762 (+13%) from 2023

Expenses

Up

$1,049,658

Up $178,677 (+21%) from 2023

Net Income

Down

-$306,871

Down $95,915 (-45%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $2,575,420Liabilities 2010: $6,747Net Assets 2010: $2,568,6732010Assets 2011: $2,370,499Liabilities 2011: $377Net Assets 2011: $2,370,1222011Assets 2012: $2,710,228Liabilities 2012: $3,186Net Assets 2012: $2,707,0422012Assets 2013: $3,585,294Liabilities 2013: $0Net Assets 2013: $3,585,2942013Assets 2014: $4,326,206Liabilities 2014: $0Net Assets 2014: $4,326,2062014Assets 2015: $4,285,711Liabilities 2015: $0Net Assets 2015: $4,285,7112015Assets 2016: $4,074,727Liabilities 2016: $0Net Assets 2016: $4,074,7272016Assets 2017: $4,162,972Liabilities 2017: $1,043Net Assets 2017: $4,161,9292017Assets 2018: $4,059,345Liabilities 2018: $80Net Assets 2018: $4,059,2652018Assets 2019: $4,639,322Liabilities 2019: $0Net Assets 2019: $4,639,3222019Assets 2020: $5,124,694Liabilities 2020: $0Net Assets 2020: $5,124,6942020Assets 2021: $5,011,872Liabilities 2021: $0Net Assets 2021: $5,011,8722021Assets 2022: $4,462,778Liabilities 2022: $201Net Assets 2022: $4,462,5772022Assets 2023: $4,312,215Liabilities 2023: $0Net Assets 2023: $4,312,2152023Assets 2024: $4,032,631Liabilities 2024: $0Net Assets 2024: $4,032,6312024

Highlighted filing

2024

Assets$4,032,631
Liabilities$0
Net Assets$4,032,631

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2010: $773,0542010Expenses 2011: $642,3242011Expenses 2012: $885,0372012Revenue 2013: $1,963,684Expenses 2013: $1,085,432Net Income 2013: $878,2522013Revenue 2014: $1,851,276Expenses 2014: $1,110,364Net Income 2014: $740,9122014Revenue 2015: $807,092Expenses 2015: $847,587Net Income 2015: -$40,4952015Revenue 2016: $622,819Expenses 2016: $850,123Net Income 2016: -$227,3042016Revenue 2017: $889,279Expenses 2017: $822,077Net Income 2017: $67,2022017Revenue 2018: $885,327Expenses 2018: $913,654Net Income 2018: -$28,3272018Revenue 2019: $1,670,808Expenses 2019: $1,095,958Net Income 2019: $574,8502019Revenue 2020: $1,741,111Expenses 2020: $1,254,127Net Income 2020: $486,9842020Revenue 2021: $741,955Expenses 2021: $788,412Net Income 2021: -$46,4572021Revenue 2022: $434,918Expenses 2022: $890,454Net Income 2022: -$455,5362022Revenue 2023: $660,025Expenses 2023: $870,981Net Income 2023: -$210,9562023Revenue 2024: $742,787Expenses 2024: $1,049,658Net Income 2024: -$306,8712024

Highlighted filing

2024

Revenue$742,787
Expenses$1,049,658
Net Income-$306,871

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.03$0.00$4.03$0.74$1.05$0.31
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.31$0.00$4.31$0.66$0.87$0.21
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.46$0.00$4.46$0.43$0.89$0.46
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.01$0.00$5.01$0.74$0.79$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.12$0.00$5.12$1.74$1.25$0.49
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.64$0.00$4.64$1.67$1.10$0.57
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.06$0.00$4.06$0.89$0.91$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.16$0.00$4.16$0.89$0.82$0.07
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.07$0.00$4.07$0.62$0.85$0.23
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.29$0.00$4.29$0.81$0.85$0.04
2014Detailed filing. Detailed filing data is available for this year.$4.33$0.00$4.33$1.85$1.11$0.74
2013Detailed filing. Detailed filing data is available for this year.$3.59$0.00$3.59$1.96$1.09$0.88
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.71$0.00$2.71$0.89
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.37$0.00$2.37$0.64
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.58$0.01$2.57$0.77
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
$1,420,291
Mission and Program Overview

Mission

To represent labor union members in economic bargaining, health and safety issues, contract compliance issues.

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,666,731$3,075,048▼ $591,683
Land, Buildings, and Equipment, Net$425,640$470,471▲ $44,831
Cash and Non-Interest-Bearing Accounts$97,787$280,710▲ $182,923
Savings and Temporary Cash Investments$122,057$199,813▲ $77,756
Prepaid Expenses and Deferred Charges-$6,589-
Total Assets$4,312,215$4,032,631▼ $279,584
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,312,215$4,032,631▼ $279,584
Total Net Assets Fund Balance$4,312,215$4,032,631▼ $279,584
Total Liabilities and Net Assets / Fund Balance$4,312,215$4,032,631▼ $279,584

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$139,585$44,615$184,200
Buildings$153,849$7,589$161,438
Land$138,710-$138,710
Leasehold Improvements$34,529$43,186$77,715
Equipment$3,798$13,771$17,569

Endowment Activity

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

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joshua JonesBusiness Manager/Secretary-TreasurerFT$117,736$60,647$178,383
Joshua Jones Business ManagerSecre--$117,736$60,647$178,383
Robert RamosPresidentFT$73,997$49,859$123,856

Board Members and Trustees

NameTitle
Charles BookerVice President
Julio SalazarExecutive Board
Richard HarwoodExecutive Board
Romualdo GarciaExecutive Board
Gustavo GutierrezAuditor
Roman ManciasAuditor
Shauneille BellAuditor
Rita JonesRecording Secretary
David VailSeregeant at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$151,933
Program Service Revenue
$476,981
Investment Income
$108,391
Other Revenue
$5,482
Change in Net Assets
$-306,871

Audited Revenue Reconciliation

Revenue per Audited Statements
$734,011
Revenue Not Reported on Financial Statements
$8,776
Revenue Not Reported on Form 990
$27,287
Total Revenue per Audited Statements
$761,298
Total Revenue per Form 990
$742,787
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$531,204
Other Expenses$508,555
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$302,239
Payments to Affiliates---$136,921
Other Salaries and Wages---$105,060
Pension Plan Contributions---$74,634
Travel---$56,072
Fees for Services Accounting---$56,059
Occupancy---$46,002
Office Expenses---$35,878
Depreciation Depletion---$29,985
Information Technology---$26,827
Insurance---$26,294
Other Expenses---$25,977
Payroll Taxes---$25,050
Other Employee Benefits---$24,221
Benefits to Members---$9,899
Fees for Service Investment Mgmnt Fees---$8,776
All Other Expenses$0$0$0$2,220
Interest---$161
Total Functional Expenses$0$0$0$1,049,658

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,049,658
Expenses per Audited Statements$1,040,882
Total Expenses per Audited Statements$1,040,882
Expenses Not Reported on Financial Statements$8,776
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
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
Yes
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 Pipeline Workers Local No. 350 are individuals who voluntarily elect to abide by the Laborers International Constitution and the bylaws of LiUNA Pipeline Workers Local No. 350. These members work in the construction and pipeline industries.

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 LiUNA Pipeline Workers Local No. 350.

Form 990, Part VI, Line 7B

Specific events require approval by the membership on a monthly basis at union meetings. 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, Section B, 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.

Form 990, Part VI, Line 2

Joshua L. Jones (Business Manager/Secretary-Treasurer) is the son of Rita Jones (Recording Secretary).

Filing and Contact Details

Filer

Filer Name
Laborer International Union of 350 Pipeline Workers Local Union
EIN
73-1250310
Phone
7136727755
Address
8441 GULF FWY 101, Houston, TX 77017

Signing Officer

Name
Joshua Jones
Title
Business Mgr/Secretary-Treasurer
Signed
2025-05-07
Discuss with paid preparer
No

Organization Details

Formed
1985
Legal Domicile
TX
Voting Board Members
11
Independent Board Members
5
Employees
5
Volunteers
4

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, Hc

The Local files as a tax-exempt entity under the group exemption number of the Laborers International Union of North America (LIUNA). The LiUNA Pipeline Workers Local Union No. 350 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 is required to be filed.

Form 990, Part I, Line 6

These individuals are classified as volunteers because they do not receive any compensation for their service as board members. Furthermore, they do not possess any voting rights related to the organization's governance, which further supports their classification as non-governing volunteers rather than voting directors/trustees or employees.

Financial Statement Notes

Part X - Fasb Asc 740 Footnote

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 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 Locals tax returns are subject to review for the years ended December 31, 2024, through 2022.

Raw XML AppendixShowing 400 of 556 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/BooksInCareOfDetail/PhoneNum07136727755
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt08441 Gulf Fwy
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IRS990/Form990PartVIISectionAGrp/PersonNm3Charles Booker
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IRS990/Form990PartVIISectionAGrp/TitleTxt4Seregeant at Arms
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IRS990/OtherExpensesGrp/TotalAmt234235
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IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Joshua L Jones
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IRS990ScheduleC/Section527PoliticalOrgGrp/EIN0030545870
IRS990ScheduleC/Section527PoliticalOrgGrp/EIN1371400940
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt0Southwest Laborers PAC Fund
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt1Midwest Region Laborers Political Lease education Fund
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt011720 E 21st St Ste D
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt11 N Old St Capitol Plaza
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm0Tulsa
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm1Springfield
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IRS990ScheduleC/VolunteersInd0false
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt07589
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0161438
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IRS990ScheduleD/SolicitedAssetsSaleInd0false
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 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 Locals tax returns are subject to review for the years ended December 31, 2024, through 2022.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X - FASB ASC 740 FOOTNOTE
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Joshua Jones Business ManagerSecre
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