Civic Intelligence

Bricklayers & Allied Craftworkers Local Union 13

EIN 88-0047049 • 501(c)5 • Las Vegas, NV

990-N Coverage

Profile

To provide for, protect, and improve the general welfare of its members and the employees represented by it, both directly and indirectly by all lawful means and methods. To organize all persons engaged in work within its juridiction; to promote or establish wages, hours and other working conditions; to promote or establish programs to meet costs of health care, retirement, unemployment and similar needs; to promote health, welfare and safety; to pomote rights to collective bargaining, harmonious relations between employers, employees and community organizations; to take such other actions as may tend to protect and promote the welfare and interest of this local and its members.

3900 West Quail AvenueLas Vegas, NV 89118-3054

www.bac13nv.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2015

Liabilities / Revenue

43rd percentile

0.00x

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

501(c)5 • $500k-$1M nonprofits • Source year 2015

Net Margin

7th percentile

-24%

Higher net margin than 7% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

47th percentile

4.0%

Faster revenue growth than 47% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$0

Down $1,566,456 (-100%) from 2014

Liabilities

Down

$0

Down $7,178 (-100%) from 2014

Net Assets

Down

$0

Down $1,559,278 (-100%) from 2014

Revenue

Up

$773,410

Up $29,434 (+4.0%) from 2014

Expenses

Up

$961,052

Up $90,632 (+10%) from 2014

Net Income

Down

-$187,642

Down $61,198 (-48%) from 2014

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $2,652,614Liabilities 2010: $2,505Net Assets 2010: $2,650,1092010Assets 2011: $2,437,442Liabilities 2011: $31,482Net Assets 2011: $2,405,9602011Assets 2012: $1,898,498Liabilities 2012: $1,409Net Assets 2012: $1,897,0892012Assets 2013: $1,687,620Liabilities 2013: $1,898Net Assets 2013: $1,685,7222013Assets 2014: $1,566,456Liabilities 2014: $7,178Net Assets 2014: $1,559,2782014Assets 2015: $0Liabilities 2015: $0Net Assets 2015: $02015

Highlighted filing

2015

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,721,5142010Expenses 2011: $1,215,1162011Expenses 2012: $1,061,3002012Revenue 2013: $724,265Expenses 2013: $934,536Net Income 2013: -$210,2712013Revenue 2014: $743,976Expenses 2014: $870,420Net Income 2014: -$126,4442014Revenue 2015: $773,410Expenses 2015: $961,052Net Income 2015: -$187,6422015

Highlighted filing

2015

Revenue$773,410
Expenses$961,052
Net Income-$187,642

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 11, 2016
Return Version
2015v2.1
Gross Receipts
$773,410
Mission and Program Overview

Mission

To provide for, protect, and improve the general welfare of its members and the employees represented by it, both directly and indirectly by all lawful means and methods. To organize all persons engaged in work within its juridiction; to promote or establish wages, hours and other working conditions; to promote or establish programs to meet costs of health care, retirement, unemployment and similar needs; to promote health, welfare and safety; to pomote rights to collective bargaining, harmonious relations between employers, employees and community organizations; to take such other actions as may tend to protect and promote the welfare and interest of this local and its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,294,331--
Savings and Temporary Cash Investments$261,910--
Cash and Non-Interest-Bearing Accounts$553--
Total Assets$1,566,456$0▼ $1,566,456
Other Assets Total$9,662--
Liabilities
Other Liabilities$7,178--
Total Liabilities$7,178$0▼ $7,178
Net Assets / Fund Balance
Unrestricted Net Assets$1,559,278--
Total Net Assets Fund Balance$1,559,278$0▼ $1,559,278
Total Liabilities and Net Assets / Fund Balance$1,566,456$0▼ $1,566,456
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Carlos AquinPresidentFT$103,170$37,349$140,519
Richard CrawfordSecretary-trFT$90,735$32,669$123,404
Anthony IvesterVice Chairma--$112,996$112,996
Johnnie AllenRecording SeFT$58,069$25,331$83,400
Jeffrey EstellVice ChairmaPT$48,379$34,534$82,913

Board Members and Trustees

NameTitle
Eduardo ZavalaVice Chairma
Jose ValdezVice Chairma
Revenue and Support

Revenue Composition

Contributions and Grants
$539,462
Program Service Revenue
$215,972
Investment Income
$13
Other Revenue
$17,963
Change in Net Assets
$-187,642

Audited Revenue Reconciliation

Revenue per Audited Statements
$773,410
Revenue Not Reported on Form 990
$1
Total Revenue per Audited Statements
$773,411
Total Revenue per Form 990
$773,410
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$531,069
Salaries, Compensation, and Employee Benefits$429,665
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---$300,352
All Other Expenses---$164,066
Pension Plan Contributions---$100,518
Payments to Affiliates---$83,598
Depreciation Depletion---$44,074
Travel---$43,240
Fees for Services Accounting---$33,454
Other Expenses---$27,856
Payroll Taxes---$22,806
Fees for Services Legal---$11,824
Occupancy---$6,225
Other Employee Benefits---$5,989
Benefits to Members---$318
Total Functional Expenses$0$0$0$961,052

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$961,052
Total Expenses per Audited Statements$961,051
Expenses per Audited Statements$961,050
Expenses Not Reported on Financial Statements$2
Other Expense Adjustments$2
Expenses Not Reported on Form 990$1
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
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The organization has members.

Form 990, Page 6, Part VI, Line 7A

Union members participate in elections once every three years to elect members of the governing body.

Form 990, Page 6, Part VI, Line 11B

Draft copy of form 990 was provided to union president, bookkeeper, and external accountant for review prior to filing of form 990.

Form 990, Page 6, Part VI, Line 19

Union constitution laws & bylaws and form 990 available upon request at union office.

Filing and Contact Details

Filer

Filer Name
Bricklayers & Allied Craftworkers
EIN
88-0047049
Phone
7028730332
Address
3900 WEST QUAIL AVENUE, LAS VEGAS, NV 89118-3054

Signing Officer

Name
Carlos Aquin
Title
President
Phone
7028730332
Signed
2016-08-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carlos Aquin
Formed
1942
Legal Domicile
Nv
Voting Board Members
4
Independent Board Members
0
Employees
4

Preparer

Firm
Layton Layton & Tobler Llp Cpas
Address
606 SOUTH NINTH STREET, LAS VEGAS, NV 89101-7013
Preparer
Stephen D Waldron
Phone
7023841995
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To provide for, protect, and improve the general welfare of its members and the employees represented by it, both directly and indirectly by all lawful means and methods. To organize all persons engaged in work within its juridiction; to promote or establish wages, hours and other working conditions; to promote or establish programs to meet costs of health care, retirement, unemployment and similar needs; to promote health, welfare and safety; to pomote rights to collective bargaining, harmonious relations between employers, employees and community organizations; to take such other actions as may tend to protect and promote the welfare and interest of this local and its members.

Form 990, Part IX, Line 24E

Telephone 26,185 0 0 newsletter 23,637 0 0 equipment leased 15,631 0 0 shirts for picnic 12,028 0 0 officer expense reimburse 11,739 0 0 negotiations 11,713 0 0 taxes and licenses 10,154 0 0 automobile 8,223 0 0 repairs and maintenance 7,679 0 0 bank charges 7,109 0 0 postage 6,758 0 0 picnic - membership 6,190 0 0 meals and entertainment 4,092 0 0 donations 3,764 0 0 elections 3,000 0 0 apprenticeship contests 1,897 0 0 penalties 1,843 0 0 administration of account 1,225 0 0 meetings 617 0 0 miscellaneous 528 0 0 organizing 74 0 0 items for resale 54 0 0 reconciliation discrepanc 6 0 0 monitoring -80 0 0

Form 990, Part XI, Line 9

Transfer to new entity -1,371,636 total -1,371,636 all assets and liabilities were transfered to the new combined labor union, bac mountain west administrative district council 81-0949043

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

ROUNDING 1

Schedule D, Page 4, Part XII, Line 2D

Book / tax depreciation difference 1

Schedule D, Page 4, Part XII, Line 4B

ROUNDING 2

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IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt2LABOR UNIO
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE FOR, PROTECT, AND IMPROVE THE GENERAL WELFARE OF ITS MEMBERS AND THE EMPLOYEES REPRESENTED BY IT, BOTH DIRECTLY AND INDIRECTLY BY ALL LAWFUL MEANS AND METHODS. TO ORGANIZE ALL PERSONS ENGAGED IN WORK WITHIN ITS JURIDICTION; TO PROMOTE OR ESTABLISH WAGES, HOURS AND OTHER WORKING CONDITIONS; TO PROMOTE OR ESTABLISH PROGRAMS TO MEET COSTS OF HEALTH CARE, RETIREMENT, UNEMPLOYMENT AND SIMILAR NEEDS; TO PROMOTE HEALTH, WELFARE AND SAFETY; TO POMOTE RIGHTS TO COLLECTIVE BARGAINING, HARMONIOUS RELATIONS BETWEEN EMPLOYERS, EMPLOYEES AND COMMUNITY ORGANIZATIONS; TO TAKE SUCH OTHER ACTIONS AS MAY TEND TO PROTECT AND PROMOTE THE WELFARE AND INTEREST OF THIS LOCAL AND ITS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UNION MEMBERS PARTICIPATE IN ELECTIONS ONCE EVERY THREE YEARS TO ELECT MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DRAFT COPY OF FORM 990 WAS PROVIDED TO UNION PRESIDENT, BOOKKEEPER, AND EXTERNAL ACCOUNTANT FOR REVIEW PRIOR TO FILING OF FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UNION CONSTITUTION LAWS & BYLAWS AND FORM 990 AVAILABLE UPON REQUEST AT UNION OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TELEPHONE 26,185 0 0 NEWSLETTER 23,637 0 0 EQUIPMENT LEASED 15,631 0 0 SHIRTS FOR PICNIC 12,028 0 0 OFFICER EXPENSE REIMBURSE 11,739 0 0 NEGOTIATIONS 11,713 0 0 TAXES AND LICENSES 10,154 0 0 AUTOMOBILE 8,223 0 0 REPAIRS AND MAINTENANCE 7,679 0 0 BANK CHARGES 7,109 0 0 POSTAGE 6,758 0 0 PICNIC - MEMBERSHIP 6,190 0 0 MEALS AND ENTERTAINMENT 4,092 0 0 DONATIONS 3,764 0 0 ELECTIONS 3,000 0 0 APPRENTICESHIP CONTESTS 1,897 0 0 PENALTIES 1,843 0 0 ADMINISTRATION OF ACCOUNT 1,225 0 0 MEETINGS 617 0 0 MISCELLANEOUS 528 0 0 ORGANIZING 74 0 0 ITEMS FOR RESALE 54 0 0 RECONCILIATION DISCREPANC 6 0 0 MONITORING -80 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6TRANSFER TO NEW ENTITY -1,371,636 TOTAL -1,371,636 ALL ASSETS AND LIABILITIES WERE TRANSFERED TO THE NEW COMBINED LABOR UNION, BAC MOUNTAIN WEST ADMINISTRATIVE DISTRICT COUNCIL 81-0949043
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0BRICKLAYERS & ALLIED CRAFTWORKERS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1BRICKLAYERS & ALLIED CRAFTWORKERS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2BRICKLAYERS & ALLIED CRAFTWORKERS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3BRICKLAYERS & ALLIED CRAFTWORKERS
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt0LOCAL 13 HEALTH BENEFITS FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt1LOCAL 13 VACATION FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt2LOCAL 13 DEFINED CONT PENSION PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt3CONTRACT COMPLIANCE TRUST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt4LMCC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt5CHARITIES
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3COMPLIANCE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt4LABOR MGMT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt5CHARITIES
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