Civic Intelligence

Laborers International Union of Local Union 270

EIN 94-0577470 • 501(c)5 • San Jose, CA

Profile

Improve welfare and working conditions of workers through job dispatch, representation, and education of members.

2195 Fortune DriveSan Jose, CA 95131

www.liuna270.org

Siviq Scores

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

Liabilities / Assets

21st percentile

0.00x

Higher debt load relative to assets than 21% of similar nonprofits.

501(c)5 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

22nd percentile

0.00x

Higher debt load relative to revenue than 22% of similar nonprofits.

501(c)5 • $25M-$50M nonprofits • Source year 2024

Net Margin

25th percentile

3.6%

Higher net margin than 25% of similar nonprofits.

501(c)5 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

73rd percentile

$365,759

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

501(c)5 • $25M-$50M nonprofits • Source year 2024

Asset Growth

24th percentile

1.8%

Faster asset growth than 24% of similar nonprofits.

501(c)5 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

14th percentile

-2.6%

Faster revenue growth than 14% of similar nonprofits.

501(c)5 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$34,623,189

Up $604,379 (+1.8%) from 2023

Liabilities

Up

$19,885

Up $1,490 (+8.1%) from 2023

Net Assets

Up

$34,603,304

Up $602,889 (+1.8%) from 2023

Revenue

Down

$7,150,833

Down $190,864 (-2.6%) from 2023

Expenses

Up

$6,891,725

Up $217,028 (+3.3%) from 2023

Net Income

Down

$259,108

Down $407,892 (-61%) from 2023

Trend Graphs

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2011: $12,005,923Liabilities 2011: $4,345Net Assets 2011: $12,001,5782011Assets 2012: $12,030,251Liabilities 2012: $3,046Net Assets 2012: $12,027,2052012Assets 2013: $13,140,350Liabilities 2013: $6,429Net Assets 2013: $13,133,9212013Assets 2014: $13,890,200Liabilities 2014: $6,520Net Assets 2014: $13,883,6802014Assets 2015: $15,162,867Liabilities 2015: $4,045Net Assets 2015: $15,158,8222015Assets 2016: $17,318,548Liabilities 2016: $46,758Net Assets 2016: $17,271,7902016Assets 2017: $20,337,296Liabilities 2017: $27,400Net Assets 2017: $20,309,8962017Assets 2018: $26,036,997Liabilities 2018: $16,721Net Assets 2018: $26,020,2762018Assets 2019: $27,951,634Liabilities 2019: $26,361Net Assets 2019: $27,925,2732019Assets 2020: $29,285,130Liabilities 2020: $28,001Net Assets 2020: $29,257,1292020Assets 2021: $31,553,587Liabilities 2021: $30,910Net Assets 2021: $31,522,6772021Assets 2022: $32,821,548Liabilities 2022: $19,670Net Assets 2022: $32,801,8782022Assets 2023: $34,018,810Liabilities 2023: $18,395Net Assets 2023: $34,000,4152023Assets 2024: $34,623,189Liabilities 2024: $19,885Net Assets 2024: $34,603,3042024

Highlighted filing

2024

Assets$34,623,189
Liabilities$19,885
Net Assets$34,603,304

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $2,548,790Expenses 2011: $2,994,724Net Income 2011: -$445,9342011Revenue 2012: $3,147,258Expenses 2012: $3,179,560Net Income 2012: -$32,3022012Revenue 2013: $4,081,195Expenses 2013: $3,703,200Net Income 2013: $377,9952013Revenue 2014: $4,551,140Expenses 2014: $3,863,118Net Income 2014: $688,0222014Revenue 2015: $5,224,795Expenses 2015: $3,981,519Net Income 2015: $1,243,2762015Revenue 2016: $6,107,835Expenses 2016: $4,742,182Net Income 2016: $1,365,6532016Revenue 2017: $7,044,916Expenses 2017: $5,029,343Net Income 2017: $2,015,5732017Revenue 2018: $11,254,404Expenses 2018: $5,916,240Net Income 2018: $5,338,1642018Revenue 2019: $7,600,500Expenses 2019: $5,712,844Net Income 2019: $1,887,6562019Revenue 2020: $7,708,819Expenses 2020: $5,578,249Net Income 2020: $2,130,5702020Revenue 2021: $7,617,949Expenses 2021: $5,703,754Net Income 2021: $1,914,1952021Revenue 2022: $7,316,710Expenses 2022: $5,844,058Net Income 2022: $1,472,6522022Revenue 2023: $7,341,697Expenses 2023: $6,674,697Net Income 2023: $667,0002023Revenue 2024: $7,150,833Expenses 2024: $6,891,725Net Income 2024: $259,1082024

Highlighted filing

2024

Revenue$7,150,833
Expenses$6,891,725
Net Income$259,108

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$34.6$0.02$34.6$7.15$6.89$0.26
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$34.0$0.02$34.0$7.34$6.67$0.67
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$32.8$0.02$32.8$7.32$5.84$1.47
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$31.6$0.03$31.5$7.62$5.70$1.91
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$29.3$0.03$29.3$7.71$5.58$2.13
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$28.0$0.03$27.9$7.60$5.71$1.89
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$26.0$0.02$26.0$11.3$5.92$5.34
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$20.3$0.03$20.3$7.04$5.03$2.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.3$0.05$17.3$6.11$4.74$1.37
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.2$0.00$15.2$5.22$3.98$1.24
2014Detailed filing. Detailed filing data is available for this year.$13.9$0.01$13.9$4.55$3.86$0.69
2013Detailed filing. Detailed filing data is available for this year.$13.1$0.01$13.1$4.08$3.70$0.38
2012Summary only. Only limited summary data is available for this year.$12.0$0.00$12.0$3.15$3.18$0.03
2011Summary only. Only limited summary data is available for this year.$12.0$0.00$12.0$2.55$2.99$0.45
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 7, 2025
Return Version
2024v5.1
Gross Receipts
$7,150,833
Mission and Program Overview

Mission

Improve welfare and working conditions of workers through job dispatch, representation, and education of members.

To improve welfare and working conditions of workers through job dispatch, representation, and education of members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$13,820,925$15,144,771▲ $1,323,846
Land, Buildings, and Equipment, Net$14,204,531$13,944,145▼ $260,386
Investments in Publicly Traded Securities$2,619,056$2,979,884▲ $360,828
Investments Other Securities$1,252,359$1,281,889▲ $29,530
Cash and Non-Interest-Bearing Accounts$2,116,892$1,255,210▼ $861,682
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$34,018,810$34,623,189▲ $604,379
Other Assets Total$5,047$17,290▲ $12,243
Liabilities
Deferred Revenue$18,395$19,885▲ $1,490
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$18,395$19,885▲ $1,490
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$34,000,415$34,603,304▲ $602,889
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$34,000,415$34,603,304▲ $602,889
Total Liabilities and Net Assets / Fund Balance$34,018,810$34,623,189▲ $604,379

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$8,765,205$2,323,370$11,088,575
Land$4,898,409-$4,898,409
Equipment$84,802$447,999$537,366
Other Land Buildings$195,729$196,380$387,544
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Enrique ArguelloBusiness Mgr/sec-treasFT$222,403$143,356$365,759
Luis Enrique ArguelloRecording Secretary/asst. BusFT$193,698$130,836$324,534
Fernando AmbrizPresident/business AgentFT$190,269$124,375$314,644
Gilberto RiveraVice President/business AgentFT$177,069$119,362$296,431
Rene CamachoExecutive Board/business AgentFT$169,498$124,363$293,861
Jose ArriagaExecutive Board/bus. Agent-$18,200-$18,200
Armando BanuelosAuditor-$9,400-$9,400
Manuel ZunigaSergeant-at-arms-$9,400-$9,400
Oscar JimenezExecutive Board/bus. Agent-$9,400-$9,400
Jose AguileraAuditor-$6,400-$6,400
Miguel YepezAuditor-$6,400-$6,400
Agustin CruzAuditor - Term (5/11/24)-$3,000-$3,000
Amador BautistaAuditor - Term (5/11/24)-$3,000-$3,000
Revenue and Support

Revenue Composition

Contributions and Grants
$61,094
Program Service Revenue
$6,538,945
Investment Income
$414,432
Other Revenue
$136,362
All Other Contributions
$51,094
Change in Net Assets
$259,108
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,234,485
Salaries, Compensation, and Employee Benefits$2,497,754
Grants and Similar Amounts Paid$116,486
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$1,657,048
Current Officers, Directors, Trustees, and Key Employees---$1,634,379
Occupancy---$461,011
Depreciation Depletion---$414,229
Other Salaries and Wages---$376,650
Office Expenses---$354,743
Pension Plan Contributions---$272,551
Travel---$176,932
Grants to Domestic Orgs---$116,486
Other Employee Benefits---$114,433
Payroll Taxes---$99,741
Insurance---$92,056
Conferences and Meetings---$63,511
Benefits to Members---$43,000
Fees for Services Accounting---$39,126
Fees for Services Legal---$30,148
Information Technology---$29,116
Fees for Services Other---$16,698
Other Expenses---$12,610
Total Functional Expenses$0$0$0$6,891,725
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Northern CA Laborers Scholarship FundPleasanton, CA501(c)(3)Scholarships$20,000
San Jose News BureauSan Jose, CA501(c)(3)Charitable$15,000
Christmas in the ParkSan Jose, CA501(c)(3)Charitable$12,000
Local 300 Scholarship FundLos Angeles, CA501(c)(3)Charitable$10,000
Gilroy Rodeo AssociationGilroy, CA501(c)(3)Charitable$6,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Section 527 Organizations

OrganizationLocationAmount
68-0463135San Jose, CA$0
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

FORM 990, PART VI, SECTION A, LINE 2:

Enrique arguello, business manager / secretary-treasuer, and luis enrique arguello, executive board, have a family relationship.

FORM 990, PART VI, SECTION A, LINE 6:

Membership categories that are eligible to vote: laborers, apprentices, retirees, and lifetime retirees.

FORM 990, PART VI, SECTION A, LINE 7A:

Members in good standing have the right to nominate and elect governing body members and officers. Members in good standing must not be more than 2 months in arrears in the payment of dues.

FORM 990, PART VI, SECTION A, LINE 7B:

Salary increases in excess of the percentage increase in the national consumer price index and all other significant decisions with the exception of the hiring or firing of field representatives and organizers require membership approval.

FORM 990, PART VI, SECTION B, LINE 11B:

The form 990 is reviewed by the business manager/secretary-treasurer and bookkeeper for completeness and accuracy prior to filing of the form. A copy of the form is provided to each executive board member after the form is filed.

FORM 990, PART VI, SECTION B, LINE 12C:

THE WRITTEN CONFLICT OF INTEREST POLICY IS INCLUDED IN THE LIUNA POLICIES. ANY MEMBER OR EMPLOYEE OF THE ORGANIZATION CAN CONTACT LIUNA (AN AFFILIATED ORGANIZATION ALSO GOVERNED BY THE CONSTITUTION) GENERAL PRESIDENT WITH ANY COMPLAINT ARISING UNDER The CONSTITUTION, THE LIUNA POLICIES, OR ANY OTHER DISCIPLINARY RULE, REGULATION, PRACTICE, OR PROCEDURES ADOPTED BY THE LIUNA GENERAL EXECUTIVE BOARD. THE LIUNA POLICIES EXPLAINS THE DISCIPLINARY PROCEDURE THAT MUST BE FOLLOWED WHEN NECESSARY AND THE INDEPENDENT OFFICERS WHO ARE ENTRUSTED TO ENFORCE THE LIUNA POLICIES. THE US DEPARTMENT OF LABOR REQUIRED ALL NON-CLERICAL EMPLOYEES TO REPORT ON FORM LM-30 POTENTIAL SITUATION WHERE THERE MAY BE CONFLICTS OF INTEREST. THIS INFORMATION IS OPEN TO THE PUBLIC.

FORM 990, PART VI, SECTION B, LINE 15:

Salary and related compensation to be paid to all officers is approved by membership prior to the nomination of the officers. In determining the appropriate rate of compensation, the executive board considers the percentage change in the national consumer price index, regional cost of living variances, and rates of compensation paid by similar sized local unions in the same geographic area.

FORM 990, PART VI, SECTION C, LINE 19:

The local will make its governing documents, conflict of interest policy and financial statements available to the members upon request.

Filing and Contact Details

Filer

Filer Name
Laborers International Union of
EIN
94-0577470
In Care Of
% ENRIQUE ARGUELLO
Phone
4082972620
Address
2195 Fortune Drive, San Jose, CA 95131

Signing Officer

Name
Enrique Arguello
Title
Business Manager
Phone
4082972620
Signed
2025-07-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Enrique Arguello
Formed
1916
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
0
Employees
11
Volunteers
0

Preparer

Firm
Withumsmithbrownpc
Address
6101 BOLLINGER CANYON RD STE 400, SAN RAMON, CA 94583
Preparer
Donnie J Springer
Phone
9252779100
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 1:

The local uses the modified cash basis of accounting.

FORM 990, PART XII, LINE 2C:

The executive board maintains oversight over the review and selection of an independent accountant on an annual basis. This process has not changed.

Financial Statement Notes

FORM 990, SCHEDULE D, PART X, LINE 2:

The Local has analyzed its tax positions and concluded that, as of December 31, 2024 and 2023, there are no uncertain positions taken, or expected to be taken, that would require recognition of a liability or disclosure in the consolidated financial statements. The Local is subject to routine audits by the taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The Local believes it is no longer subject to income tax examinations for the fiscal years prior to 2021.

Raw XML AppendixShowing 400 of 705 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/Form990PartVIISectionAGrp/PersonNm10Jose Aguilera
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IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt02195 FORTUNE DRIVE
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE LOCAL SPONSORS A SEPARATE, POLITICAL ORGANIZATION THAT WAS ESTABLISHED UNDER IRC 527. THE POLITICAL ACTION COMMITTEE MAKES POLITICAL EXPENDITURES FOR POLITICAL CAMPAIGN ACTIVITIES. THE LOCAL'S MEMBERS PROVIDE FUNDING TO THE POLITICAL ACTION COMMITTEE.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0Political Activities
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