Civic Intelligence

Laborers International Union of N

EIN 94-0577612 • 501(c)5 • Oakland, CA

Profile

Promote better wages, benefits

8400 Enterprise WayOakland, CA 94621

n/A

Siviq Scores

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

Liabilities / Assets

99th percentile

1.42x

Higher debt load relative to assets than 99% of similar nonprofits.

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

Liabilities / Revenue

78th percentile

0.05x

Higher debt load relative to revenue than 78% of similar nonprofits.

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

Net Margin

11th percentile

-15%

Higher net margin than 11% of similar nonprofits.

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

Top Officer Pay

83rd percentile

$110,280

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 19.6% of source-year revenue.

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

Asset Growth

2nd percentile

-74%

Faster asset growth than 2% of similar nonprofits.

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

Revenue Growth

51st percentile

4.2%

Faster revenue growth than 51% of similar nonprofits.

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

Assets

Down

$21,302

Down $62,138 (-74%) from 2014

Liabilities

Up

$30,325

Up $23,911 (+373%) from 2014

Net Assets

Down

-$9,023

Down $86,049 (-112%) from 2014

Revenue

Up

$562,618

Up $22,778 (+4.2%) from 2014

Expenses

Up

$648,667

Up $78,187 (+14%) from 2014

Net Income

Down

-$86,049

Down $55,409 (-181%) from 2014

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0-$100KAssets 2010: $352,899Liabilities 2010: $100,891Net Assets 2010: $252,0082010Assets 2011: $266,466Liabilities 2011: $105,685Net Assets 2011: $160,7812011Assets 2012: $306,180Liabilities 2012: $110,173Net Assets 2012: $196,0072012Assets 2013: $119,089Liabilities 2013: $94,215Net Assets 2013: $24,8742013Assets 2014: $83,440Liabilities 2014: $6,414Net Assets 2014: $77,0262014Assets 2015: $21,302Liabilities 2015: $30,325Net Assets 2015: -$9,0232015

Highlighted filing

2015

Assets$21,302
Liabilities$30,325
Net Assets-$9,023

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $730,2632010Revenue 2011: $416,055Expenses 2011: $507,280Net Income 2011: -$91,2252011Expenses 2012: $672,1892012Revenue 2013: $685,113Expenses 2013: $856,246Net Income 2013: -$171,1332013Revenue 2014: $539,840Expenses 2014: $570,480Net Income 2014: -$30,6402014Revenue 2015: $562,618Expenses 2015: $648,667Net Income 2015: -$86,0492015

Highlighted filing

2015

Revenue$562,618
Expenses$648,667
Net Income-$86,049

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Feb 12, 2016
Return Version
2015v2.1
Gross Receipts
$562,618
Mission and Program Overview

Mission

Promote better wages, benefits

Promote better wages, benefits and working conditions for union members and working families in general

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,947$19,013▲ $17,066
Cash and Non-Interest-Bearing Accounts$18,291--
Prepaid Expenses and Deferred Charges-$2,288-
Savings and Temporary Cash Investments$63,202$1▼ $63,201
Total Assets$83,440$21,302▼ $62,138
Liabilities
Accounts Payable and Accrued Expenses$6,414$30,325▲ $23,911
Total Liabilities$6,414$30,325▲ $23,911
Net Assets / Fund Balance
Unrestricted Net Assets$77,026$-9,023▼ $86,049
Total Net Assets Fund Balance$77,026$-9,023▼ $86,049
Total Liabilities and Net Assets / Fund Balance$83,440$21,302▼ $62,138

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$19,013$6,682$25,695
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robinson SBusiness ManagerFT$91,280$19,000$110,280
Hurtado G--$91,280-$91,280
Ramirez FPresidentFT$1,200-$1,200
Guzman JSgt at ArmsPT$1,200-$1,200
Munoz HExecutive BoardPT$1,200-$1,200
Robinson FReocrding SecretaryPT$1,200-$1,200
Skidmore UExecutive BoardPT$1,200-$1,200
Oniel RExecutive BoardPT$1,100-$1,100
Hurtado GAuditorPT$1,000-$1,000
Robinson JAuditorPT$1,000-$1,000
Taylor GEecutive BoardPT$800-$800
Calcote BVice PresidentFT$600-$600
ArandaaAuditorPT$300-$300
Reinshagen HExecutive BoardPT$300-$300
Rodriguez CAuditorPT$300-$300
Munoz JExecutive BoardPT$200-$200
Osborne aAuditorPT$200-$200
Doss DAuditorPT$100-$100
Revenue and Support

Revenue Composition

Contributions and Grants
$478,188
Program Service Revenue
$75,679
Investment Income
$3,099
Other Revenue
$5,652
Change in Net Assets
$-86,049

Audited Revenue Reconciliation

Revenue per Audited Statements
$562,618
Total Revenue per Audited Statements
$562,618
Total Revenue per Form 990
$562,618
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$436,513
Salaries, Compensation, and Employee Benefits$212,154
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$103,180--$103,180
Payments to Affiliates$73,886--$73,886
Pension Plan Contributions$51,398--$51,398
Fees for Services Legal$41,017--$41,017
Other Salaries and Wages$34,049--$34,049
Office Expenses$24,527--$24,527
Occupancy$16,800--$16,800
Travel$16,606--$16,606
Conferences and Meetings$15,949--$15,949
Information Technology$12,659--$12,659
Other Employee Benefits$12,033--$12,033
Payroll Taxes$11,494--$11,494
Insurance$6,881--$6,881
Depreciation Depletion$6,386--$6,386
Other Expenses$2,584--$2,584
Advertising$2,510--$2,510
All Other Expenses$750--$750
Total Functional Expenses$648,667$0$0$648,667

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$648,667
Total Expenses per Audited Statements$648,667
Total Expenses per Form 990$648,667
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
Lobbying activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Laborers International Union of N
EIN
94-0577612
Phone
5105680141
Address
8400 Enterprise Way, Oakland, CA 94621

Signing Officer

Name
Samuel Robinson
Title
Business Manager
Phone
5105680141
Signed
2016-02-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Samuel Robinson
Formed
1947
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
2
Volunteers
1

Preparer

Firm
KAM accounting consulting tax
Address
1564 A Fitzgerald Drive 121, Pinole, CA 94564
Preparer
Kwaku a Mante
Phone
5104352228
Supplemental Narrative

Additional Explanations

Pt VI, Line 2

Business manager sam robinson is the brother of bookkeeper ruby hill, and the uncle of administrative assistant tabette hill.

Pt VI, Line 11B

Copies of the form are provided to the governing board prior to filing, and remain available for inspection at all times.

Pt VI, Line 6

The local is made up of members; individuals working at the trade, for a union contractor,performing duties over which the local has been granted jurisdiction.

Pt VI, Line 7A

Members of the local union, who are current in their dues payments, participate in local union elections to determine the local's goverming board. Further, the membership of the local vote on the recomendations of the board regarding issues of governance of the local union.

Pt VI, Line 7B

All decisions of the governing board (the executive board) are subject to a vote, up or down, by the membership.

Pt VI, Line 12C

The written conflict of interest policies are included in the code of best practices that is part of the constitution by which our organization is governed. Any member or employee of the organization can contact the general president with any complaint arising under the constitution, the code of best practices or any other disciplinary rule, regulation, practice or procedure adopted by the liuna general executive board. The code of best practices explains the disciplinary procedure that must be followed when necessary and the independent officers who are entrusted to enforce the code.

Pt VI, Line 15A

Compensation for the business manager is proposed at the nomination meeting and is ratified by a vote of the membership attending that meeting.

Pt VI, Line 15B

Compensation for agents and administrative staff is recomended by the business manager and approved by the executive board subject to a vote of the memberfship. Compensation for agents is normally proposed at the supervisory rate for the members they service, which is the prevailing rate for the type of work and the area in which it is performed.

Pt XI

It has been determined that the individuals who may have been entitled to receive these benefits have chosen, for a variety of reasons, to forfeit them. The local has performed periodic exhaustive searches in order to distribute these benefits to the individuals who earned them or their heirs. In most intances, the information provided to the local (ss#, address, and phone number) are not accurate. Even after taking additional measurers (internet searches, inquiry of friends and coleagues) the local has been unable to locate these individuals. The local is certain that the vast majority of these funds will remain unclaimed and has therefore adjusted its liabilities to reflect this fact.

Form 990, Part IX, Line 24F

MISCELLANEOUS 750. 750.

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IRS990/OtherExpensesGrp/ProgramServicesAmt1214742
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IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt073886
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IRS990/PayrollTaxesGrp/ProgramServicesAmt011494
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IRS990/PensionPlanContributionsGrp/ProgramServicesAmt051398
IRS990/PensionPlanContributionsGrp/TotalAmt051398
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02288
IRS990/PrincipalOfficerNm0SAMUEL ROBINSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
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IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
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IRS990/ProgramServiceRevenueGrp/Desc0INITIATIONS
IRS990/ProgramServiceRevenueGrp/Desc1READMISSIONS
IRS990/ProgramServiceRevenueGrp/Desc2OUT OF WORK LIST
IRS990/ProgramServiceRevenueGrp/Desc3ORGANIZING
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt19857
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt334157
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IRS990/PYContributionsGrantsAmt0423414
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IRS990/PYInvestmentIncomeAmt044
IRS990/PYOtherExpensesAmt0199905
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IRS990/PYRevenuesLessExpensesAmt0-30640
IRS990/PYSalariesCompEmpBnftPaidAmt0370575
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IRS990/PYTotalRevenueAmt0539840
IRS990/ReconcilationRevenueExpnssAmt0-86049
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0false
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt06682
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IRS990ScheduleD/RevenueSubtotalAmt0562618
IRS990ScheduleD/TotalBookValueLandBuildingsAmt019013
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IRS990ScheduleD/TotalRevenuePerForm990Amt0562618
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IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt091280
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt01000
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt71100
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0HURTADO G
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3ROBINSON J
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm4GUZMAN J
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm7ROBINSON S
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm11OSBORNE A
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt8800
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt9300
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt11300
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleN/AssetsDistributedInd0true
IRS990ScheduleN/AttorneyGeneralNotifiedInd0true
IRS990ScheduleN/BondsOutstandingInd0false
IRS990ScheduleN/DirectorOfSuccessorInd0false
IRS990ScheduleN/EmployeeOfSuccessorInd0false
IRS990ScheduleN/LiabilitiesPaidInd0true
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0CASH/FIXED ASSETS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0LIUNA LOCAL 304
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02015-12-31
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0940000000
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt0240436
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0510C5
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0KBB
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt0425 ROWLAND WAY
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0OAKLAND
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0CA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd094621
IRS990ScheduleN/OwnerOfSuccessorInd0false
IRS990ScheduleN/ReceiveCompensationInd0false
IRS990ScheduleN/RequiredToNotifyAGInd0true
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0THE GENERAL PRESIDENT OF THE LABORERS INTERNATIONAL OUNION OF NORTH AMERICA AS EXERCISED HIS AUTHORITY, AND SUSPENDED AND REVOKED THE CHARTER OF HOD CARRIERS UNION LOCAL 166 AS OF DECEMBER 31, 2015. ACCORDINGLY THE MEMBERSHIP WILL BE TRANSFERED TO VARIOUS LOCALS THROUGHOUT THE AREA. ALL CASH AND PHYSICAL ASSETS WILL INITIALLY BE TRANSFERED TO LABORERS UNION LOCAL 304. ADDITIONAL TRANSFERS MAY BE MADE TO OTHER LABORERS UNION LOCAL IN THE AREA IN THE FUTURE.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2e

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