Civic Intelligence

Laborers International Union Of

EIN 75-1237982 • 501(c)5 • Wichita Falls, TX

Profile

The Organization's primary mission is to act as collective bargaining agent on behalf of its members to provide jobs and better working conditions.

1401 Holliday Street No 218Wichita Falls, TX 76301

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Siviq Scores

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

Liabilities / Assets

69th percentile

0.02x

Higher debt load relative to assets than 69% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

59th percentile

0.01x

Higher debt load relative to revenue than 59% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2016

Net Margin

53rd percentile

7.9%

Higher net margin than 53% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

74th percentile

$68,718

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 10.2% of source-year revenue.

501(c)5 • $500k-$1M nonprofits • Source year 2016

Asset Growth

83rd percentile

18%

Faster asset growth than 83% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

60th percentile

7.2%

Faster revenue growth than 60% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$333,471

Up $51,247 (+18%) from 2015

Liabilities

Down

$5,181

Down $1,964 (-27%) from 2015

Net Assets

Up

$328,290

Up $53,211 (+19%) from 2015

Revenue

Up

$676,812

Up $45,652 (+7.2%) from 2015

Expenses

Down

$623,601

Down $26,164 (-4.0%) from 2015

Net Income

Up

$53,211

Up $71,816 (+386%) from 2015

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $411,412Liabilities 2011: $3,761Net Assets 2011: $407,6512011Assets 2012: $344,816Liabilities 2012: $400Net Assets 2012: $344,4162012Assets 2013: $235,480Liabilities 2013: $16,984Net Assets 2013: $218,4962013Assets 2014: $297,941Liabilities 2014: $4,257Net Assets 2014: $293,6842014Assets 2015: $282,224Liabilities 2015: $7,145Net Assets 2015: $275,0792015Assets 2016: $333,471Liabilities 2016: $5,181Net Assets 2016: $328,2902016

Highlighted filing

2016

Assets$333,471
Liabilities$5,181
Net Assets$328,290

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $541,3602011Expenses 2012: $538,2322012Revenue 2013: $441,777Expenses 2013: $567,697Net Income 2013: -$125,9202013Revenue 2014: $677,387Expenses 2014: $602,199Net Income 2014: $75,1882014Revenue 2015: $631,160Expenses 2015: $649,765Net Income 2015: -$18,6052015Revenue 2016: $676,812Expenses 2016: $623,601Net Income 2016: $53,2112016

Highlighted filing

2016

Revenue$676,812
Expenses$623,601
Net Income$53,211

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Apr 11, 2017
Return Version
2016v3.0
Gross Receipts
$716,412
Mission and Program Overview

Mission

The Organization's primary mission is to act as collective bargaining agent on behalf of its members to provide jobs and better working conditions.

The Organization acts as collective bargaining agent on behalf its members

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$129,370$235,768▲ $106,398
Land, Buildings, and Equipment, Net$82,854$52,703▼ $30,151
Savings and Temporary Cash Investments$70,000$45,000▼ $25,000
Total Assets$282,224$333,471▲ $51,247
Liabilities
Accounts Payable and Accrued Expenses$7,145$5,181▼ $1,964
Total Liabilities$7,145$5,181▼ $1,964
Net Assets / Fund Balance
Unrestricted Net Assets$275,079$328,290▲ $53,211
Total Net Assets Fund Balance$275,079$328,290▲ $53,211
Total Liabilities and Net Assets / Fund Balance$282,224$333,471▲ $51,247

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$49,128$14,818$63,946
Equipment$3,575$24,297$27,872
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Greg GreeningBusiness Manager,FT$68,718$68,718
Connie ErmisPresidentFT$44,949$44,949
Gwendolyn DavisBoard MemberPT$15,075$15,075
Mark PilcherBoard MemberPT$3,702$3,702
Susan LewisRecording SecretaryPT$3,640$3,640
Melinda McNeillVice PresidentPT$3,600$3,600
Lillie ThomasBoard MemberPT$2,400$2,400
William KlepperSargeant at ArmsPT$1,338$1,338
Revenue and Support

Revenue Composition

Contributions and Grants
$608,176
Program Service Revenue
$0
Investment Income
$-7,834
Other Revenue
$76,470
Change in Net Assets
$53,211

Audited Revenue Reconciliation

Revenue per Audited Statements
$676,812
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$8,000
Total Revenue per Audited Statements
$684,812
Total Revenue per Form 990
$676,812
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$356,288
Salaries, Compensation, and Employee Benefits$267,313
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$220,974
Current Officers, Directors, Trustees, and Key Employees---$143,422
Pension Plan Contributions---$43,780
Other Salaries and Wages---$34,015
Other Employee Benefits---$28,675
Conferences and Meetings---$20,034
Payroll Taxes---$17,421
Depreciation Depletion---$12,388
Office Expenses---$12,149
Fees for Services Legal---$10,807
Fees for Services Accounting---$10,396
All Other Expenses---$10,198
Occupancy---$9,927
Other Expenses---$6,280
Insurance---$5,681
Information Technology---$2,227
Advertising---$56
Total Functional Expenses$0$0$0$623,601

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$631,601
Expenses per Audited Statements$623,601
Total Expenses per Form 990$623,601
Expenses Not Reported on Form 990$8,000
Expenses Not Reported on Financial Statements$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

Reported Spending and Taxes

Line ItemAmount
Total Exempt Function Spending$11,998

Section 527 Organizations

OrganizationLocationAmount
03-0545870Tulsa, OK$8,998
52-0886981Washington, DC$3,000
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
Yes
Management duties delegated
No

Governance Explanations

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 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 written conflict of interest policy is included in the Ethics and Disciplinary procedure that is part of the Constitution by which our Organization is governed. Any member can contact the LIUNA (an affiliated organization also governed by the Constitution) Inspector General with any compliant arising under the Constitution, the Ethical Practices Code , or any other disciplinary rule, regulation, practice, or procedure adopted by the LIUNA General Executive Board. The Ethical Practices Code 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 conflicts of interest. this information is open to the public.

Form 990, Part VI, Section C, line 19

The Constitution (Governing document) and Ethics and Disciplinary procedure (conflict of interest policy)is available through the United States Department of Labor, OLMS, on line 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. The Organization further provides copies of form 990 upon written request.

Filing and Contact Details

Filer

Filer Name
Laborers International Union of
EIN
75-1237982
Phone
9407235770
Address
1401 Holliday Street No 218, Wichita Falls, TX 76301

Signing Officer

Name
Greg Greening
Title
Business Manager
Phone
9407235770
Signed
2017-04-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Greg Greening
Formed
1967
Legal Domicile
TX
Voting Board Members
8
Independent Board Members
0
Employees
10
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

Form 990, Part XII, Line 2C:

The Executive Board is responsible for the oversight of the audit. There has been no change in this process.

Financial Statement Notes

Part XI, Line 2D - Other Adjustments:

Loss on Disposal of automobile

Raw XML AppendixShowing 400 of 407 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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IRS990ScheduleD/TotalRevenuePerForm990Amt0676812
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0684812
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0631601
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Employees of employers that are signatory to a collective bargaining agreement are eligible for union membership.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The membership body elects the governing body (Executive Board) as required by the organization's Constitution and Bylaws.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All actions by the governing board are subject to ratification and approval by the full membership body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A 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/ExplanationTxt4The written conflict of interest policy is included in the Ethics and Disciplinary procedure that is part of the Constitution by which our Organization is governed. Any member can contact the LIUNA (an affiliated organization also governed by the Constitution) Inspector General with any compliant arising under the Constitution, the Ethical Practices Code , or any other disciplinary rule, regulation, practice, or procedure adopted by the LIUNA General Executive Board. The Ethical Practices Code 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 conflicts of interest. this information is open to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Constitution (Governing document) and Ethics and Disciplinary procedure (conflict of interest policy)is available through the United States Department of Labor, OLMS, on line 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. The Organization further provides copies of form 990 upon written request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The Executive Board is responsible for the oversight of the audit. There has been no change in this process.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part XII, Line 2c:
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IRS990ScheduleR/AssetSaleToOtherOrgInd00
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IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Southwest Laborers Health and Welfare Fund
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Provide health benefits
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO Box 860007
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IRS990ScheduleR/PerformOfServicesForOthOrgInd00
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IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
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IRS990ScheduleR/TransferToOtherOrgInd00
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IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsGrp/EOYAmt0333471
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IRS990/TotalContributionsAmt0608176
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/TotalAmt0623601
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07145
IRS990/TotalLiabilitiesEOYAmt05181
IRS990/TotalLiabilitiesGrp/BOYAmt07145
IRS990/TotalLiabilitiesGrp/EOYAmt05181
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0328290
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt0143422
IRS990/TotalRevenueGrp/ExclusionAmt0166
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt068470
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0676812
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
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IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0275079
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0328290
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01401 Holliday Street No 218
IRS990/USAddress/CityNm0Wichita Falls
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd076301
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0na
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Greg Greening
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Business Manager
ReturnHeader/BusinessOfficerGrp/PhoneNum09407235770
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-04-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LABORERS INTERNATIONAL UNION OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt01168 LOCAL UNION
ReturnHeader/Filer/BusinessNameControlTxt0LABO
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ReturnHeader/Filer/PhoneNum09407235770
ReturnHeader/Filer/USAddress/AddressLine1Txt01401 Holliday Street No 218
ReturnHeader/Filer/USAddress/CityNm0Wichita Falls
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd076301
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId081C2A2702F62E91AA9FF9CC7663B3FD6D85E7873
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId081C2A2702F62E91AA9FF9CC7663B3FD6D85E7873
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt073.204.218.87
ReturnHeader/FilingSecurityInformation/IPDt02017-04-11
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm011:44:41
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

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