Liabilities / Assets
30th percentile
Higher debt load relative to assets than 30% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
33rd percentile
Higher debt load relative to revenue than 33% of similar nonprofits.
Net Margin
19th percentile
Higher net margin than 19% of similar nonprofits.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
24th percentile
Faster asset growth than 24% of similar nonprofits.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
Down$1,791,522
Down $67,556 (-3.6%) from 2012
Net Assets
Down$1,787,482
Down $67,304 (-3.6%) from 2012
Liabilities
Down$4,040
Down $252 (-5.9%) from 2012
Revenue And Expenses
Revenue
$1,132,917
No earlier filing loaded for comparison.
Expenses
Down$1,200,221
Down $21,902 (-1.8%) from 2012
Net Income
-$67,304
No earlier filing loaded for comparison.
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2013 to Dec 31, 2013
- Signed
- May 15, 2014
- Return Version
- 2013v3.1
- Gross Receipts
- $1,132,917
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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $399,816 | $1,099,663 | ▲ $699,847 |
| Savings and Temporary Cash Investments | $1,264,722 | $503,460 | ▼ $761,262 |
| Land, Buildings, and Equipment, Net | $194,140 | $187,999 | ▼ $6,141 |
| Cash and Non-Interest-Bearing Accounts | $400 | $400 | → $0 |
| Total Assets | $1,859,078 | $1,791,522 | ▼ $67,556 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $4,292 | $4,040 | ▼ $252 |
| Total Liabilities | $4,292 | $4,040 | ▼ $252 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $1,854,786 | $1,787,482 | ▼ $67,304 |
| Total Net Assets Fund Balance | $1,854,786 | $1,787,482 | ▼ $67,304 |
| Total Liabilities and Net Assets / Fund Balance | $1,859,078 | $1,791,522 | ▼ $67,556 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $96,812 | $84,776 | $181,588 |
| Land | $89,100 | - | $89,100 |
| Equipment | $2,087 | $15,682 | $17,769 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| David Tischer | Sec/treas/bu | FT | $122,621 | $58,600 | $181,221 |
| David Tischer | Sec/treas/bus Mgr | - | $111,647 | $69,574 | $181,221 |
| David Ball | Vice Pres | FT | $92,991 | $51,390 | $144,381 |
| Bruce Roller | Rec Sec | FT | $92,991 | $50,896 | $143,887 |
| Dan Fehrs | President | - | $2,040 | - | $2,040 |
| Carolyn Shaffer | Exec Board | - | $1,920 | - | $1,920 |
| Jodi Guetzloe-parker | Exec Board | - | $1,920 | - | $1,920 |
| Wade Webb | Exec Board | - | $1,920 | - | $1,920 |
| Belus Schoneck | Auditor | - | $1,800 | - | $1,800 |
| Jose Barron | Auditor | - | $1,800 | - | $1,800 |
| Kathleen Ball | Auditor | - | $1,800 | - | $1,800 |
| Richard Ohmie | Sgt-at-arms | - | $1,800 | - | $1,800 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $1,129,702
- Investment Income
- $1,155
- Other Revenue
- $2,060
- Change in Net Assets
- $-67,304
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $1,132,917
- Total Revenue per Audited Statements
- $1,132,917
- Total Revenue per Form 990
- $1,132,917
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $763,030 |
| Other Expenses | $437,191 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $484,489 | - | - | $484,489 |
| Payments to Affiliates | $271,184 | - | - | $271,184 |
| Other Salaries and Wages | $195,772 | - | - | $195,772 |
| Payroll Taxes | $45,031 | - | - | $45,031 |
| Fees for Services Accounting | $27,553 | - | - | $27,553 |
| Office Expenses | $25,842 | - | - | $25,842 |
| Pension Plan Contributions | $24,806 | - | - | $24,806 |
| Other Employee Benefits | $12,932 | - | - | $12,932 |
| Occupancy | $10,697 | - | - | $10,697 |
| Insurance | $9,738 | - | - | $9,738 |
| Other Expenses | $9,432 | - | - | $9,432 |
| All Other Expenses | $9,110 | - | - | $9,110 |
| Conferences and Meetings | $8,704 | - | - | $8,704 |
| Depreciation Depletion | $7,706 | - | - | $7,706 |
| Travel | $7,541 | - | - | $7,541 |
| Advertising | $1,398 | - | - | $1,398 |
| Fees for Services Legal | $350 | - | - | $350 |
| Fees for Services Lobbying | $350 | - | - | $350 |
| Total Functional Expenses | $1,200,221 | $0 | $0 | $1,200,221 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,200,221 |
| Total Expenses per Audited Statements | $1,200,221 |
| Total Expenses per Form 990 | $1,200,221 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
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 next election is 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 charitable 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 charitable 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
- EIN
- 93-0173215
- Phone
- 5032534800
Signing Officer
- Name
- David Tischer
- Title
- Treasurer
- Phone
- 5032534800
- Signed
- 2014-05-15
- Discuss with paid preparer
- Yes
Organization Details
- Formed
- 1936
- Legal Domicile
- Or
- Voting Board Members
- 7
- Independent Board Members
- 4
- Employees
- 14
Preparer
- Preparer
- Timothy C Schiller
- Phone
- 3609448050
Raw XML Appendix380 raw XML fields
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/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 4040 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO PROMOTE AND IMPROVE THE WORKING CONDITIONS, WAGE LEVELS AND FRINGE BENEFITS OF THE LOCAL'S MEMBERS. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 1398 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 1398 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 9110 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 9110 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
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| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5032534800 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | PO BOX 16790 |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | PORTLAND |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | OR |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 97292 |
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| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 400 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 400 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
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| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 484489 |
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| IRS990/CompensationProcessOtherInd | 0 | true |
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| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 8704 |
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| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
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| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
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| IRS990/CYOtherRevenueAmt | 0 | 2060 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1129702 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -67304 |
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| IRS990/CYTotalExpensesAmt | 0 | 1200221 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1132917 |
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| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 7706 |
| IRS990/Desc | 0 | THE LOCAL PROMOTED WORKING CONDITIONS, WAGE LEVELS AND FRINGE BENEFITS FOR ITS MEMBERS. THE LOCAL HAD APPROXIMATELY 917 MEMBERS AT DECEMBER 31, 2013. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 14 |
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| IRS990/ExpenseAmt | 0 | 1200221 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
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| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 27553 |
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| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 350 |
| IRS990/FeesForServicesLobbyingGrp/ProgramServicesAmt | 0 | 350 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 350 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 50.00 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | CAROLYN SHAFFER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | KATHLEEN BALL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JOSE BARRON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | RICHARD OHMIE |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | BRUCE ROLLER |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | AUDITOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | SGT-AT-ARMS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | AUDITOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | SEC/TREAS/BU |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | REC SEC |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | VICE PRES |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | PRESIDENT |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1936 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1132917 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 9738 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 9738 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 1155 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1155 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
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| IRS990/IRPDocumentW2GCnt | 0 | 0 |
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| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 187999 |
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| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
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| IRS990/MinutesOfGoverningBodyInd | 0 | true |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1787482 |
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| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 12932 |
| IRS990/OtherExpensesGrp/Desc | 0 | AUTOMOBILE |
| IRS990/OtherExpensesGrp/Desc | 1 | MARKET RECOVERY |
| IRS990/OtherExpensesGrp/Desc | 2 | DONATIONS AND GIFTS |
| IRS990/OtherExpensesGrp/Desc | 3 | TRAINING |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 14764 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 10292 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 9432 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 22530 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 14764 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 10292 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 9432 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS |
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| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 2060 |
| IRS990/OtherRevenueTotalAmt | 0 | 2060 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 195772 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 195772 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt | 0 | 271184 |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 271184 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 45031 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 45031 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 24806 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 24806 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | DUES AND ASSESSMENTS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1129702 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1129702 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 2362 |
| IRS990/PYOtherExpensesAmt | 0 | 479901 |
| IRS990/PYOtherRevenueAmt | 0 | 1367 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 888056 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -330338 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 742222 |
| IRS990/PYTotalExpensesAmt | 0 | 1222123 |
| IRS990/PYTotalRevenueAmt | 0 | 891785 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -67304 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1264722 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 503460 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 96812 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 84776 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 181588 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 2087 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 15682 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 17769 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1200221 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 89100 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 89100 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1132917 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 187999 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1200221 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1132917 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1132917 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1200221 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 111647 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 45668 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 12932 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 10974 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | DAVID TISCHER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | SEC/TREAS/BUS MGR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 181221 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | false |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | KATHLEEN BALL DAVID BALL AUDITOR VICE PRES WIFE AND HUSBAND |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ALL OFFICERS OF THE LABORERS LOCAL NO. 320 ARE ELECTED BY THE UNION MEMBERS. ELECTIONS ARE HELD EVERY THREE YEARS. THE NEXT ELECTION IS 6/2014. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | UNION MEMBERS MUST APPROVE EXPENDITURES THAT ARE OUTSIDE THE NORMAL OPERATIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION'S GOVERNING BOARD REVIEWS FORM 990 PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION PERFORMS PERIODIC REVIEWS TO ENSURE THAT IT OPERATES IN A MANNER CONSISTENT WITH CHARITABLE 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 CHARITABLE PURPOSES AND DO NOT RESULT IN AN EXCESS BENEFIT TRANSACTION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | LABORERS LOCAL NO. 320 COMPENSATION OF BOARD MEMBERS AND STAFF IS REVIEWED AND APPROVED BY THE MEMBERSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | LABORERS LOCAL NO. 320 COMPENSATION OF BOARD MEMBERS AND STAFF IS REVIEWED AND APPROVED BY THE MEMBERSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 1859078 |
| IRS990/TotalAssetsEOYAmt | 0 | 1791522 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1859078 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1791522 |
| IRS990/TotalCompGreaterThan150KInd | 0 | true |
| IRS990/TotalEmployeeCnt | 0 | 14 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1200221 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1200221 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 4292 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 4040 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 4292 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 4040 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1854786 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1787482 |
| IRS990/TotalOtherCompensationAmt | 0 | 160886 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1200221 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1129702 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 323603 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 1155 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1131762 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1132917 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1859078 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1791522 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 7541 |
| IRS990/TravelGrp/TotalAmt | 0 | 7541 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 1854786 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 1787482 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2015-11-30 17:44:51Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DAVID TISCHER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5032534800 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-05-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | LABORERS LOCAL NO 320 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LABO |
| ReturnHeader/Filer/EIN | 0 | 930173215 |
| ReturnHeader/Filer/PhoneNum | 0 | 5032534800 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | PO BOX 16790 |
| ReturnHeader/Filer/USAddress/City | 0 | PORTLAND |
| ReturnHeader/Filer/USAddress/State | 0 | OR |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 97292 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | SCHILLER & COMPANY PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | 606 SE 117TH AVE 100 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | VANCOUVER |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | WA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 98683 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3609448050 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2014-05-15 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | TIMOTHY C SCHILLER |
| ReturnHeader/ReturnTs | 0 | 2014-05-15T17:58:12-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2013-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2013-12-31 |
| ReturnHeader/TaxYr | 0 | 2013 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2013 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $1,791,522
- Liabilities
- $4,040
- Net assets
- $1,787,482
- Revenue
- $1,132,917
- Expenses
- $1,200,221
- Net income
- -$67,304