Civic Intelligence

Laborers International Union of North America

990 • Fiscal year 2018 • EIN 82-1801274

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 14, 2019

5 Colonial SquareClarksville, AR 72830

(479) 754-1015

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$199,729

Up $5,503 (+2.8%) from 2017

Net Assets

Down

$176,596

Down $13,374 (-7.0%) from 2017

Liabilities

Up

$23,133

Up $18,877 (+444%) from 2017

Revenue And Expenses

Revenue

Up

$452,847

Up $230,284 (+103%) from 2017

Expenses

Up

$466,221

Up $265,829 (+133%) from 2017

Net Income

Down

-$13,374

Down $35,545 (-160%) from 2017

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2017: $194,226Liabilities 2017: $4,256Net Assets 2017: $189,9702017Assets 2018: $199,729Liabilities 2018: $23,133Net Assets 2018: $176,5962018Assets 2018: $204,907Liabilities 2018: $23,146Net Assets 2018: $181,7612018Assets 2019: $146,214Liabilities 2019: $16,248Net Assets 2019: $129,9662019Assets 2020: $100,970Liabilities 2020: $8,987Net Assets 2020: $91,9832020Assets 2021: $84,345Liabilities 2021: $1,321Net Assets 2021: $83,0242021Assets 2022: $153,852Liabilities 2022: $61,579Net Assets 2022: $92,2732022Assets 2023: $133,363Liabilities 2023: $50,940Net Assets 2023: $82,4232023Assets 2024: $83,942Liabilities 2024: $40,002Net Assets 2024: $43,9402024

Highlighted filing

2018

Assets$199,729
Liabilities$23,133
Net Assets$176,596

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2017: $222,563Expenses 2017: $200,392Net Income 2017: $22,1712017Revenue 2018: $452,847Expenses 2018: $466,221Net Income 2018: -$13,3742018Revenue 2018: $523,623Expenses 2018: $531,832Net Income 2018: -$8,2092018Revenue 2019: $396,623Expenses 2019: $448,417Net Income 2019: -$51,7942019Revenue 2020: $318,906Expenses 2020: $356,889Net Income 2020: -$37,9832020Revenue 2021: $331,385Expenses 2021: $367,725Net Income 2021: -$36,3402021Revenue 2022: $369,117Expenses 2022: $359,868Net Income 2022: $9,2492022Revenue 2023: $386,552Expenses 2023: $396,402Net Income 2023: -$9,8502023Revenue 2024: $340,424Expenses 2024: $378,907Net Income 2024: -$38,4832024

Highlighted filing

2018

Revenue$452,847
Expenses$466,221
Net Income-$13,374
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 14, 2019
Return Version
2018v3.1
Gross Receipts
$452,847
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 of its members

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$190,000$174,806▼ $15,194
Land, Buildings, and Equipment, Net$4,226$24,923▲ $20,697
Total Assets$194,226$199,729▲ $5,503
Liabilities
Mortgage Notes Payable Secured by Investment Property$4,256$23,133▲ $18,877
Total Liabilities$4,256$23,133▲ $18,877
Net Assets / Fund Balance
Unrestricted Net Assets$189,970$176,596▼ $13,374
Total Net Assets Fund Balance$189,970$176,596▼ $13,374
Total Liabilities and Net Assets / Fund Balance$194,226$199,729▲ $5,503

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$24,923$10,871$35,794
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tanif CrottsBusiness Manager, Sec TreaFT$88,000$88,000

Board Members and Trustees

NameTitle
Donny AustinPresident
Richard GarlandVice President
Credric LawsBoard Member
Dale SitesBoard Member
Jerry BatesBoard Member
Michele ChapmanRecording Secretary
Shane GraySergeant at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$452,361
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$486
Change in Net Assets
$-13,374
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$258,356
Other Expenses$207,865
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---$88,000
Payments to Affiliates---$75,741
Other Salaries and Wages---$73,368
Other Employee Benefits---$49,307
Pension Plan Contributions---$40,105
All Other Expenses---$25,381
Conferences and Meetings---$19,013
Office Expenses---$14,166
Occupancy---$9,890
Insurance---$9,732
Depreciation Depletion---$7,888
Fees for Services Accounting---$7,638
Payroll Taxes---$7,576
Other Expenses---$6,717
Interest---$1,273
Total Functional Expenses$0$0$0$466,221
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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 18

The Organization further provides copies of form 990 upon written request.

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.

Filing and Contact Details

Filer

Filer Name
Liuna Local 360
EIN
82-1801274
Phone
4797541015
Address
5 COLONIAL SQUARE, CLARKSVILLE, AR 72830

Signing Officer

Name
Tanif Crotts
Title
Business Manager
Phone
4797541015
Signed
2019-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tanif Crotts
Formed
2017
Legal Domicile
Ar
Voting Board Members
7
Independent Board Members
0
Employees
5
Volunteers
0

Preparer

Firm
Steven D Eisenberg CPA Pa
Address
13790 NW 4 STREET 100, SUNRISE, FL 33325
Preparer
Steven D Eisenberg
Phone
9548469490
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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/TitleTxt0PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
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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 Organization further provides copies of form 990 upon written request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The 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.
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 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, line 19
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS MANAGER
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ReturnHeader/FilingSecurityInformation/IPTm002:40:33
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt013790 NW 4 STREET 100
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ReturnHeader/PreparerPersonGrp/PreparationDt02019-11-06
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ReturnHeader/ReturnTs02019-11-14T01:48:04-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

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