Civic Intelligence

Laborers International Union of North America

990 • Fiscal year 2018 • EIN 82-1801274

Jan 01, 2018 to Dec 31, 2018 • Filed on Dec 24, 2019

5 Colonial SquareClarksville, AR 72830

(479) 754-1015

Siviq Scores

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

Liabilities / Assets

80th percentile

0.12x

Higher debt load relative to assets than 80% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

71st percentile

0.05x

Higher debt load relative to revenue than 71% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2018

Net Margin

26th percentile

-3.0%

Higher net margin than 26% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

73rd percentile

$88,000

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 19.4% of source-year revenue.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2018

Asset Growth

1st percentile

-49%

Faster asset growth than 1% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

99th percentile

103%

Faster revenue growth than 99% of similar nonprofits.

2018 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$204,907

Up $10,681 (+5.5%) from 2017

Net Assets

Down

$181,761

Down $8,209 (-4.3%) from 2017

Liabilities

Up

$23,146

Up $18,890 (+444%) from 2017

Revenue

Up

$523,623

Up $301,060 (+135%) from 2017

Expenses

Up

$531,832

Up $331,440 (+165%) from 2017

Net Income

Down

-$8,209

Down $30,380 (-137%) 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: $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$204,907
Liabilities$23,146
Net Assets$181,761

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: $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$523,623
Expenses$531,832
Net Income-$8,209
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Dec 24, 2019
Return Version
2018v3.1
Gross Receipts
$523,623
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$174,852▼ $15,148
Land, Buildings, and Equipment, Net$4,226$30,055▲ $25,829
Total Assets$194,226$204,907▲ $10,681
Liabilities
Mortgage Notes Payable Secured by Investment Property$4,256$23,146▲ $18,890
Total Liabilities$4,256$23,146▲ $18,890
Net Assets / Fund Balance
Unrestricted Net Assets$189,970$181,761▼ $8,209
Total Net Assets Fund Balance$189,970$181,761▼ $8,209
Total Liabilities and Net Assets / Fund Balance$194,226$204,907▲ $10,681

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$30,055$9,168$39,223
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
$523,137
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$486
Change in Net Assets
$-8,209

Audited Revenue Reconciliation

Revenue per Audited Statements
$523,623
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$523,623
Total Revenue per Form 990
$523,623
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$273,476
Salaries, Compensation, and Employee Benefits$258,356
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$144,245
Current Officers, Directors, Trustees, and Key Employees---$88,000
Other Salaries and Wages---$74,056
Other Employee Benefits---$49,307
Pension Plan Contributions---$40,105
All Other Expenses---$26,396
Conferences and Meetings---$19,013
Office Expenses---$10,737
Occupancy---$9,890
Insurance---$9,870
Fees for Services Accounting---$7,638
Payroll Taxes---$6,888
Other Expenses---$6,717
Depreciation Depletion---$6,187
Interest---$1,285
Information Technology---$1,072
Total Functional Expenses$0$0$0$531,832

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$531,832
Total Expenses per Audited Statements$531,832
Total Expenses per Form 990$531,832
Expenses Not Reported on Financial Statements$0
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
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
2019-12-24
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
IRS990/Form990PartVIISectionAGrp/TitleTxt1BUSINESS MANAGER, SEC TREA
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3RECORDING SECRETARY
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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
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Southwest Laborers Health & Welfare Fund
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0TX
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Provide Health Benefits
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO Box 860007
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0PLANO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0TX
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd075086
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0194226
IRS990/TotalAssetsEOYAmt0204907
IRS990/TotalAssetsGrp/BOYAmt0194226
IRS990/TotalAssetsGrp/EOYAmt0204907
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0523137
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/TotalAmt0531832
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04256
IRS990/TotalLiabilitiesEOYAmt023146
IRS990/TotalLiabilitiesGrp/BOYAmt04256
IRS990/TotalLiabilitiesGrp/EOYAmt023146
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0189970
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0181761
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt088000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0486
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0523623
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0194226
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0204907
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0189970
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0181761
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05 COLONIAL SQUARE
IRS990/USAddress/CityNm0CLARKSVILLE
IRS990/USAddress/StateAbbreviationCd0AR
IRS990/USAddress/ZIPCd072830
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0NA
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TANIF CROTTS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum04797541015
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-12-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIUNA LOCAL 360
ReturnHeader/Filer/BusinessNameControlTxt0LIUN
ReturnHeader/Filer/EIN0821801274
ReturnHeader/Filer/PhoneNum04797541015
ReturnHeader/Filer/USAddress/AddressLine1Txt05 COLONIAL SQUARE
ReturnHeader/Filer/USAddress/CityNm0CLARKSVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AR
ReturnHeader/Filer/USAddress/ZIPCd072830
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId098A4FC80CBC72430DE97F64CA63BA7A6CE97FF12
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId098A4FC80CBC72430DE97F64CA63BA7A6CE97FF12
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt073.0.172.45
ReturnHeader/FilingSecurityInformation/IPDt02019-12-24
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm016:14:00
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
ReturnHeader/PreparerPersonGrp/PreparationDt02019-12-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN D EISENBERG
ReturnHeader/ReturnTs02019-12-24T15:28:45-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

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