Civic Intelligence

Unknown Organization

EIN 93-0173215 • 501(c)5 • Portland, OR

Profile

To promote and improve the working conditions, wage levels and fringe benefits of the local's members.

PO Box 16790Portland, OR 97292

www.local320.org

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.00x

Higher debt load relative to assets than 43% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

39th percentile

0.00x

Higher debt load relative to revenue than 39% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2014

Net Margin

47th percentile

5.8%

Higher net margin than 47% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

48th percentile

4.5%

Faster asset growth than 48% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

80th percentile

18%

Faster revenue growth than 80% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$1,871,249

Up $79,727 (+4.5%) from 2013

Liabilities

Up

$6,038

Up $1,998 (+49%) from 2013

Net Assets

Up

$1,865,211

Up $77,729 (+4.3%) from 2013

Revenue

Up

$1,335,905

Up $202,988 (+18%) from 2013

Expenses

Up

$1,258,176

Up $57,955 (+4.8%) from 2013

Net Income

Up

$77,729

Up $145,033 (+215%) from 2013

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $2,341,000Liabilities 2010: $4,445Net Assets 2010: $2,336,5552010Assets 2011: $2,189,212Liabilities 2011: $4,088Net Assets 2011: $2,185,1242011Assets 2012: $1,859,078Liabilities 2012: $4,292Net Assets 2012: $1,854,7862012Assets 2013: $1,791,522Liabilities 2013: $4,040Net Assets 2013: $1,787,4822013Assets 2014: $1,871,249Liabilities 2014: $6,038Net Assets 2014: $1,865,2112014

Highlighted filing

2014

Assets$1,871,249
Liabilities$6,038
Net Assets$1,865,211

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,252,5462010Expenses 2011: $1,255,7072011Expenses 2012: $1,222,1232012Revenue 2013: $1,132,917Expenses 2013: $1,200,221Net Income 2013: -$67,3042013Revenue 2014: $1,335,905Expenses 2014: $1,258,176Net Income 2014: $77,7292014

Highlighted filing

2014

Revenue$1,335,905
Expenses$1,258,176
Net Income$77,729

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 18, 2015
Return Version
2014v5.0
Gross Receipts
$1,335,905
Mission and Program Overview

Mission

To promote and improve the working conditions, wage levels and fringe benefits of the local's members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$400$785,593▲ $785,193
Investments in Publicly Traded Securities$1,099,663$649,869▼ $449,794
Savings and Temporary Cash Investments$503,460$253,073▼ $250,387
Land, Buildings, and Equipment, Net$187,999$182,714▼ $5,285
Total Assets$1,791,522$1,871,249▲ $79,727
Liabilities
Accounts Payable and Accrued Expenses$4,040$6,038▲ $1,998
Total Liabilities$4,040$6,038▲ $1,998
Net Assets / Fund Balance
Unrestricted Net Assets$1,787,482$1,865,211▲ $77,729
Total Net Assets Fund Balance$1,787,482$1,865,211▲ $77,729
Total Liabilities and Net Assets / Fund Balance$1,791,522$1,871,249▲ $79,727

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$90,154$91,434$181,588
Land$89,100-$89,100
Equipment$3,460$16,879$20,339
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
David TischerSec/treas/buFT$127,022$59,760$186,782
David TischerSec/treas/bus Mgr-$115,449$71,333$186,782
David BallVice PresFT$96,823$53,062$149,885
Bruce RollerRec SecFT$96,823$52,056$148,879
Dan FehrsPresident-$2,110-$2,110
Carolyn ShafferExec Board-$1,990-$1,990
Jodi Guetzloe-parkerExec Board-$1,990-$1,990
Wade WebbExec Board-$1,990-$1,990
Kathleen BallAuditor-$1,870-$1,870
Richard OhmieSgt-at-arms-$1,870-$1,870
David ClarkAuditor-$1,120-$1,120
Belus SchoneckAuditor-$750-$750
Jose BarronAuditor-$750-$750
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,333,398
Investment Income
$985
Other Revenue
$1,522
Change in Net Assets
$77,729

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,335,905
Total Revenue per Audited Statements
$1,335,905
Total Revenue per Form 990
$1,335,905
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$792,449
Other Expenses$465,727
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$499,986--$499,986
Payments to Affiliates$274,554--$274,554
Other Salaries and Wages$206,249--$206,249
Payroll Taxes$46,367--$46,367
Pension Plan Contributions$26,155--$26,155
Office Expenses$24,217--$24,217
Fees for Services Accounting$23,348--$23,348
Advertising$14,319--$14,319
Other Employee Benefits$13,692--$13,692
Conferences and Meetings$13,674--$13,674
All Other Expenses$11,950--$11,950
Occupancy$11,159--$11,159
Travel$10,150--$10,150
Insurance$9,570--$9,570
Other Expenses$9,022--$9,022
Depreciation Depletion$7,856--$7,856
Fees for Services Lobbying$5,000--$5,000
Total Functional Expenses$1,258,176$0$0$1,258,176

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,258,176
Total Expenses per Audited Statements$1,258,176
Total Expenses per Form 990$1,258,176
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
Yes
Subject to proxy tax
No

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$5,000
Total Exempt Function Spending$5,000

Section 527 Organizations

OrganizationLocationAmount
-Portland, OR$5,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
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, Page 6, Part VI, Line 2

Kathleen ball david ball auditor vice pres wife and husband

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

All officers of the laborers local no. 320 are elected by the union members. Elections are held every three years. The last election was 6/2014.

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

Union members must approve expenditures that are outside the normal operations.

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

The organization's governing board reviews form 990 prior to filing.

Form 990, Page 6, Part VI, Line 12C

The organization performs periodic reviews to ensure that it operates in a manner consistent with tax exempt purposes and does not engage in activities that could jeopardize its tax-exempt status. The periodic reviews shall, at a minimum, include the following subjects: a. Whether compensation arrangements and benefits are reasonable and the result of arm's length bargaining. B. Whether partnerships, joint ventures and arrangements with management organizations conform to the organization's written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further exempt purposes and do not result in an excess benefit transaction.

Form 990, Page 6, Part VI, Line 15A

Laborers local no. 320 compensation of board members and staff is reviewed and approved by the membership.

Form 990, Page 6, Part VI, Line 15B

Laborers local no. 320 compensation of board members and staff is reviewed and approved by the membership.

Form 990, Page 6, Part VI, Line 19

Local 320's constitution is given to all new union members and is available at any time upon request. Financial statements are approved by the members at the monthly membership meetings. Copies of financial statements, policies and other governmental filings are available upon request. The department of labor lm-2 annual report is available to the public via the olms website.

Filing and Contact Details

Filer

Filer Name
Laborers Local No 320
EIN
93-0173215
Phone
5032534800
Address
PO BOX 16790, PORTLAND, OR 97292

Signing Officer

Name
David Tischer
Title
Treasurer
Phone
5032534800
Signed
2015-05-18
Discuss with paid preparer
Yes

Organization Details

Formed
1936
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
4
Employees
15

Preparer

Firm
Schiller & Company Pc
Address
606 SE 117TH AVE 100, VANCOUVER, WA 98683
Preparer
Timothy C Schiller
Phone
3609448050
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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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IRS990ScheduleC/PoliticalExpendituresAmt05000
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IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd0OR
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IRS990ScheduleC/TotalExemptFunctionExpendAmt05000
IRS990ScheduleD/BuildingsGrp/BookValueAmt090154
IRS990ScheduleD/BuildingsGrp/DepreciationAmt091434
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0181588
IRS990ScheduleD/EquipmentGrp/BookValueAmt03460
IRS990ScheduleD/EquipmentGrp/DepreciationAmt016879
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt020339
IRS990ScheduleD/ExpensesSubtotalAmt01258176
IRS990ScheduleD/LandGrp/BookValueAmt089100
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt089100
IRS990ScheduleD/RevenueSubtotalAmt01335905
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0182714
IRS990ScheduleD/TotalExpensesPerForm990Amt01258176
IRS990ScheduleD/TotalRevenuePerForm990Amt01335905
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt046068
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0SEC/TREAS/BUS MGR
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0KATHLEEN BALL DAVID BALL AUDITOR VICE PRES WIFE AND HUSBAND
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL OFFICERS OF THE LABORERS LOCAL NO. 320 ARE ELECTED BY THE UNION MEMBERS. ELECTIONS ARE HELD EVERY THREE YEARS. THE LAST ELECTION WAS 6/2014.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UNION MEMBERS MUST APPROVE EXPENDITURES THAT ARE OUTSIDE THE NORMAL OPERATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING BOARD REVIEWS FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION PERFORMS PERIODIC REVIEWS TO ENSURE THAT IT OPERATES IN A MANNER CONSISTENT WITH TAX EXEMPT PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: A. WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE AND THE RESULT OF ARM'S LENGTH BARGAINING. B. WHETHER PARTNERSHIPS, JOINT VENTURES AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO THE ORGANIZATION'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER EXEMPT PURPOSES AND DO NOT RESULT IN AN EXCESS BENEFIT TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5LABORERS LOCAL NO. 320 COMPENSATION OF BOARD MEMBERS AND STAFF IS REVIEWED AND APPROVED BY THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6LABORERS LOCAL NO. 320 COMPENSATION OF BOARD MEMBERS AND STAFF IS REVIEWED AND APPROVED BY THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7LOCAL 320'S CONSTITUTION IS GIVEN TO ALL NEW UNION MEMBERS AND IS AVAILABLE AT ANY TIME UPON REQUEST. FINANCIAL STATEMENTS ARE APPROVED BY THE MEMBERS AT THE MONTHLY MEMBERSHIP MEETINGS. COPIES OF FINANCIAL STATEMENTS, POLICIES AND OTHER GOVERNMENTAL FILINGS ARE AVAILABLE UPON REQUEST. THE DEPARTMENT OF LABOR LM-2 ANNUAL REPORT IS AVAILABLE TO THE PUBLIC VIA THE OLMS WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt01258176
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04040
IRS990/TotalLiabilitiesEOYAmt06038
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01865211
IRS990/TotalOtherCompensationAmt0164878
IRS990/TotalProgramServiceExpensesAmt01258176
IRS990/TotalProgramServiceRevenueAmt01333398
IRS990/TotalReportableCompFromOrgAmt0335108
IRS990/TotalRevenueGrp/ExclusionAmt0985
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01334920
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01335905
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01791522
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01871249
IRS990/TravelGrp/ProgramServicesAmt010150
IRS990/TravelGrp/TotalAmt010150
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01787482
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IRS990/UponRequestInd0X
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IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.LOCAL320.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID TISCHER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05032534800
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LABORERS LOCAL NO 320
ReturnHeader/Filer/BusinessNameControlTxt0LABO
ReturnHeader/Filer/EIN0930173215
ReturnHeader/Filer/PhoneNum05032534800
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 16790
ReturnHeader/Filer/USAddress/CityNm0PORTLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097292
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0911829853
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCHILLER & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0606 SE 117TH AVE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0VANCOUVER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098683
ReturnHeader/PreparerPersonGrp/PhoneNum03609448050
ReturnHeader/PreparerPersonGrp/PreparationDt02015-05-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TIMOTHY C SCHILLER
ReturnHeader/ReturnTs02015-05-19T13:59:19-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

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