Civic Intelligence

Laborers International Union of North America

990 • Fiscal year 2020 • EIN 82-1801274

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 12, 2021

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

87th percentile

0.09x

Higher debt load relative to assets than 87% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

77th percentile

0.03x

Higher debt load relative to revenue than 77% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Net Margin

13th percentile

-12%

Higher net margin than 13% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Top Officer Pay

96th percentile

$89,692

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 28.1% of source-year revenue.

2020 filings • 501(c)5 • <$500k nonprofits • Source year 2020

Asset Growth

5th percentile

-31%

Faster asset growth than 5% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

20th percentile

-20%

Faster revenue growth than 20% of similar nonprofits.

2020 filings • 501(c)5 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$100,970

Down $45,244 (-31%) from 2019

Net Assets

Down

$91,983

Down $37,983 (-29%) from 2019

Liabilities

Down

$8,987

Down $7,261 (-45%) from 2019

Revenue

Down

$318,906

Down $77,717 (-20%) from 2019

Expenses

Down

$356,889

Down $91,528 (-20%) from 2019

Net Income

Up

-$37,983

Up $13,811 (+27%) from 2019

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

2020

Assets$100,970
Liabilities$8,987
Net Assets$91,983

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

2020

Revenue$318,906
Expenses$356,889
Net Income-$37,983
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 12, 2021
Return Version
2020v4.1
Gross Receipts
$318,906
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$123,800$82,960▼ $40,840
Land, Buildings, and Equipment, Net$22,414$18,010▼ $4,404
Total Assets$146,214$100,970▼ $45,244
Liabilities
Mortgage Notes Payable Secured by Investment Property$16,248$8,987▼ $7,261
Total Liabilities$16,248$8,987▼ $7,261
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$129,966$91,983▼ $37,983
Total Net Assets Fund Balance$129,966$91,983▼ $37,983
Total Liabilities and Net Assets / Fund Balance$146,214$100,970▼ $45,244

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$18,010$23,213$41,223
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tanif CrottsBusiness Manager, Sec TreaFT$89,692$89,692

Board Members and Trustees

NameTitle
Donny AustinPresident
Jerry BatesVice President
Cedric LawsBoard Member
Linda CroswhiteBoard Member
Michael SassBoard Member
Becky BrannamAuditor
Ian MorganAuditor
Marcus FryAuditor
Michele ChapmanRecording Secretary
Shane GraySergeant at Arms
Revenue and Support

Revenue Composition

Contributions and Grants
$283,612
Program Service Revenue
$0
Investment Income
$33,094
Other Revenue
$2,200
Change in Net Assets
$-37,983
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$195,372
Other Expenses$161,517
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---$89,692
Payments to Affiliates---$74,168
Other Employee Benefits---$34,836
Other Salaries and Wages---$31,296
Pension Plan Contributions---$30,618
Occupancy---$14,400
Fees for Services Accounting---$12,402
All Other Expenses---$11,387
Payroll Taxes---$8,930
Office Expenses---$6,467
Depreciation Depletion---$6,404
Other Expenses---$3,920
Interest---$3,751
Conferences and Meetings---$3,651
Information Technology---$1,230
Insurance---$781
Total Functional Expenses$0$0$0$356,889
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 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
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
2021-11-12
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
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IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalContributionsAmt0283612
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/TotalAmt0356889
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt08987
IRS990/TotalLiabilitiesGrp/BOYAmt016248
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt091983
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt089692
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt035294
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0318906
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0146214
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0100970
IRS990/TotReportableCompRltdOrgAmt00
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IRS990/USAddress/ZIPCd072830
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0NA
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TANIF CROTTS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum04797541015
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIUNA LOCAL 360
ReturnHeader/Filer/BusinessNameControlTxt0LIUN
ReturnHeader/Filer/EIN0821801274
ReturnHeader/Filer/PhoneNum04797541015
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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/PreparationDt02021-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN D EISENBERG
ReturnHeader/ReturnTs02021-11-15T17:49:27-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0TANIF
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0CROTTS
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

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