Civic Intelligence

Laborers Union Local 304

990 • Fiscal year 2014 • EIN 94-0613585

Jan 01, 2014 to Dec 31, 2014 • Filed on Oct 02, 2015

29475 Mission BlvdHayward, CA 94544

(510) 581-9600

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

48th percentile

0.03x

Higher debt load relative to assets than 48% of similar nonprofits.

2014 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2014

Liabilities / Revenue

66th percentile

0.17x

Higher debt load relative to revenue than 66% of similar nonprofits.

2014 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2014

Net Margin

72nd percentile

15%

Higher net margin than 72% of similar nonprofits.

2014 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2014

Top Officer Pay

36th percentile

$187,110

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

2014 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2014

Asset Growth

41st percentile

3.2%

Faster asset growth than 41% of similar nonprofits.

2014 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Revenue Growth

19th percentile

-4.1%

Faster revenue growth than 19% of similar nonprofits.

2014 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Assets

Up

$20,338,837

Up $621,319 (+3.2%) from 2013

Net Assets

Up

$19,637,819

Up $656,959 (+3.5%) from 2013

Liabilities

Down

$701,018

Down $35,640 (-4.8%) from 2013

Revenue

Down

$4,134,222

Down $177,242 (-4.1%) from 2013

Expenses

Down

$3,526,327

Down $775,232 (-18%) from 2013

Net Income

Up

$607,895

Up $597,990 (+6037%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30M$20M$10M$0Assets 2011: $18,404,832Liabilities 2011: $3,390Net Assets 2011: $18,401,4422011Assets 2012: $18,986,264Liabilities 2012: $3,900Net Assets 2012: $18,982,3642012Assets 2013: $19,717,518Liabilities 2013: $736,658Net Assets 2013: $18,980,8602013Assets 2014: $20,338,837Liabilities 2014: $701,018Net Assets 2014: $19,637,8192014Assets 2015: $21,339,422Liabilities 2015: $879,563Net Assets 2015: $20,459,8592015Assets 2016: $22,772,415Liabilities 2016: $631,822Net Assets 2016: $22,140,5932016Assets 2017: $24,539,405Liabilities 2017: $593,981Net Assets 2017: $23,945,4242017Assets 2018: $26,293,175Liabilities 2018: $558,145Net Assets 2018: $25,735,0302018Assets 2019: $27,595,756Liabilities 2019: $522,177Net Assets 2019: $27,073,5792019Assets 2020: $28,187,605Liabilities 2020: $486,155Net Assets 2020: $27,701,4502020Assets 2021: $29,296,332Liabilities 2021: $2,724Net Assets 2021: $29,293,6082021Assets 2022: $29,101,718Liabilities 2022: $2,546Net Assets 2022: $29,099,1722022Assets 2023: $29,183,071Liabilities 2023: $6,931Net Assets 2023: $29,176,1402023Assets 2024: $29,880,384Liabilities 2024: $7,391Net Assets 2024: $29,872,9932024

Highlighted filing

2014

Assets$20,338,837
Liabilities$701,018
Net Assets$19,637,819

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $3,293,160Expenses 2011: $3,238,717Net Income 2011: $54,4432011Expenses 2012: $3,307,2622012Revenue 2013: $4,311,464Expenses 2013: $4,301,559Net Income 2013: $9,9052013Revenue 2014: $4,134,222Expenses 2014: $3,526,327Net Income 2014: $607,8952014Revenue 2015: $4,383,559Expenses 2015: $3,605,988Net Income 2015: $777,5712015Revenue 2016: $4,991,832Expenses 2016: $3,988,792Net Income 2016: $1,003,0402016Revenue 2017: $5,127,206Expenses 2017: $4,005,245Net Income 2017: $1,121,9612017Revenue 2018: $5,640,241Expenses 2018: $4,212,764Net Income 2018: $1,427,4772018Revenue 2019: $5,759,821Expenses 2019: $4,353,621Net Income 2019: $1,406,2002019Revenue 2020: $5,664,868Expenses 2020: $4,316,719Net Income 2020: $1,348,1492020Revenue 2021: $5,605,512Expenses 2021: $4,370,503Net Income 2021: $1,235,0092021Revenue 2022: $5,411,610Expenses 2022: $5,627,933Net Income 2022: -$216,3232022Revenue 2023: $5,420,490Expenses 2023: $5,802,153Net Income 2023: -$381,6632023Revenue 2024: $5,387,009Expenses 2024: $5,013,485Net Income 2024: $373,5242024

Highlighted filing

2014

Revenue$4,134,222
Expenses$3,526,327
Net Income$607,895
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Oct 2, 2015
Return Version
2014v5.0
Gross Receipts
$4,158,050
Mission and Program Overview

Mission

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

Mission: improve welfare of workers. Services: dispatch, representation, & education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$9,382,592$8,805,367▼ $577,225
Other Notes and Loans Receivable, Net$4,930,185$4,874,021▼ $56,164
Investments Other Securities$1,859,309$3,426,598▲ $1,567,289
Land, Buildings, and Equipment, Net$3,146,672$3,045,479▼ $101,193
Cash and Non-Interest-Bearing Accounts$398,760$187,372▼ $211,388
Total Assets$19,717,518$20,338,837▲ $621,319
Liabilities
Other Liabilities$732,265$697,336▼ $34,929
Accounts Payable and Accrued Expenses$4,393$3,682▼ $711
Total Liabilities$736,658$701,018▼ $35,640
Net Assets / Fund Balance
Unrestricted Net Assets$18,980,860$19,637,819▲ $656,959
Total Net Assets Fund Balance$18,980,860$19,637,819▲ $656,959
Total Liabilities and Net Assets / Fund Balance$19,717,518$20,338,837▲ $621,319

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,880,490$1,692,748$3,573,238
Land$968,294-$968,294
Equipment$22,912$375,128$398,040
Other Land Buildings$173,783$144,271$318,054
Other Securities$1,518,225--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jose ChavezRec Secretary/bus RepFT$110,918$76,192$187,110
Fernando EstradaBusiness Mgr/sec TreasurerFT$111,325$74,842$186,167
Eduardo SanromanVice President/bus RepFT$109,766$76,266$186,032
Rafael GonzalezPresident/bus RepFT$109,766$76,086$185,852
Raymond Shorter IiiEb/bus RepFT$82,258$67,327$149,585
Baldomero GonzalezSgt at Arms-$4,800-$4,800
Daniel EsparzaAuditor-$4,800-$4,800
Everardo EspinozaAuditor-$4,800-$4,800
Luis LanderosEb-$4,800-$4,800
Reyes EstradaEb-$4,800-$4,800
Vincent VictoryAuditor-$4,800-$4,800
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,791,310
Investment Income
$331,390
Other Revenue
$11,522
Change in Net Assets
$607,895

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,134,515
Revenue Not Reported on Financial Statements
$-293
Revenue Not Reported on Form 990
$123,294
Other Revenue Adjustments
$-293
Total Revenue per Audited Statements
$4,257,809
Total Revenue per Form 990
$4,134,222
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,881,905
Salaries, Compensation, and Employee Benefits$1,584,486
Grants and Similar Amounts Paid$49,436
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$916,796
Payments to Affiliates---$714,691
Other Salaries and Wages---$356,446
Office Expenses---$200,335
Occupancy---$188,601
Depreciation Depletion---$164,332
Pension Plan Contributions---$138,796
Other Employee Benefits---$98,095
Payroll Taxes---$74,353
Travel---$61,354
Grants to Domestic Orgs---$47,436
Insurance---$44,651
Conferences and Meetings---$38,880
Fees for Services Legal---$35,041
Fees for Services Accounting---$25,350
All Other Expenses---$12,842
Benefits to Members---$10,500
Other Expenses---$10,000
Interest---$4,519
Fees for Services Other---$4,440
Grants to Domestic Individuals---$2,000
Total Functional Expenses$0$0$0$3,526,327

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,627,721
Expenses per Audited Statements$3,526,327
Total Expenses per Form 990$3,526,327
Expenses Not Reported on Form 990$101,394
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Cypress Mandela Training Center Co Network for GoodOakland, CA501(c)(3)TO SUPPORT THE MISSION OF THE ORGANIZATION AND IT'S COMMITMENT TO PROVIDE PREAPPRENTICE TRAINING FOR THE PEOPLE IT SERVES.$5,000
Laborers Community Training FoundationSan Francisco, CA501(c)(3)TO SUPPORT THE MISSION OF THE ORGANIZATION AND IT'S COMMITMENT TO PROVIDE JOB TRAINING AND HELP TO ADVANCE CAREER PATHWAYS THROUGH RESPONISBLE GROWTH AND REGIONAL WORKFORCE DEVELOPMENT PROGRAMS TO THE PEOPLE IT SERVES.$5,000
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
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Section 527 Activity Spending$0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Pension Withdrawal Penalty (sch O)$697,336
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

Governance Explanations

Form 990, Part VI, Section A, Line 6

The local has seven membership categories; all of which are eligible to vote: apprentice - laborers currently learning the trade. Regular laborers - general laborers. Fence tenders - laborers working with fencing. Landscapers - laborers currently working in the landscaping industry. Rock sand gravel - laborers currently working with rock, sand, and gravel. Patent construction - laborers currently working in patent construction. Retired - retirees.

Form 990, Part VI, Section A, Line 7A

Members that have rights to elect members of a governing body: members in "good standing" have the right to nominate and vote for the officers of the local union every three years. In order to be in "good standing" members must not be more than 2 months in arrears in the payment of dues.

Form 990, Part VI, Section A, Line 7B

Members in good standing have the right to vote, at the monthly meetings (general membership), in regards to the following decisions made by the executive board: salary increases in excess of the percentage increase in the national consumer price index, contributions, conferences and training to be attended by officers. Member are entitled to question any expense read during the general membership meeting and therefore the expense could be denied or approved.

Form 990, Part VI, Section B, Line 11

The process the organization uses to review 990: the form 990 is reviewed by the secretary-treasurer and the in-house bookkeeper for completeness and accuracy prior to filing of the form. A copy is provided to each board member. Any questions arising during this review process are resolved prior to filing.

Form 990, Part VI, Section B, Line 12C

Monitoring and enforcing compliance with the conflict of interest policy: the written conflict of interest policy is included in the code of best practices (formerly ethics and disciplinary procedure) that is part of the constitution by which the organization is governed. Any member or employee of the organization can contact the liuna (an affiliated organization also governed by the constitution) 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. The us department of labor requires all non-clerical employees to report on form lm-30 potential situations where there may be conflicts of interest. This information is open to the public.

Form 990, Part VI, Section B, Line 15

Ceo, executive director or top management official: the salary and related compensation to be paid to all officers is approved by the membership prior to the nomination of 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 varainces, and rates of compensation paid by similar sized local unions in the same geographic area. Other officers or key employees: the salary and related compensation to be paid to all officers is approved by the membership prior to the nomination of 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. Rates of pay for non-officers are proposed by the executive board and approved by the membership. The executive board considers the rates of pay currently offered for similar positions by staff with similar qualifications, by both the local and other local unions operating in the same geographical area. Subsequent increases in excess of the percentage change in the national consumer price index require approval by the membership.

Form 990, Part VI, Section C, Line 19

Description of how the local makes its governing documents, conflict of interest policy, and financial statements available to the public: the constitution (governing document) and the code of best practices (formerly the ethics and disciplinary procedure) (conflict of interest policy) is available through the united states department of labor, olms, online public disclosure room. The information is filed under laborers' international union of north america, who files the information on behalf of all affiliated organizations. In addition, our organization files an annual financial report with the department of labor which can also be obtained on the online public disclosure room. The local's financial statements are available for review at the monthly membership meetings and upon request at the local's office.

Filing and Contact Details

Filer

Filer Name
Laborers Union Local 304
EIN
94-0613585
Phone
5105819600
Address
29475 MISSION BLVD, HAYWARD, CA 94544

Signing Officer

Name
Fernando Estrada
Title
Business Manager
Phone
5105819600
Signed
2015-10-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Fernando Estrada
Formed
1940
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
0
Employees
12
Volunteers
0

Preparer

Firm
Armanino Llp
Address
50 W SAN FERNANDO ST 500, SAN JOSE, CA 95113
Preparer
Randy G Peterson CPA
Phone
4082006400
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The local union is a qualified organization exempt from federal and california income taxes under the provisions of section 501(c)(5) of the internal revenue code (irc) and 23701(a) of the state of california revenue and taxation code. The local union is not a qualifying organization for the charitable contribution deduction by donors. The organization has evaluated its current tax positions and has concluded that as of december 31, 2014, the local union does not have any significant uncertain tax positions for which a reserve would be necessary.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Revenue of consolidated entity (pac) 74,230.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Disposition of property reported in expenses on financial statements -293.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Expenses of consolidated entity (pac) 101,100. Disposition of property reported in expenses on financial statements 294. .

PART XII, LINE 2D AND PART XIII, LINE 2D:

Receipts and disbursements of political action committee that is consolidated with the entity for financial statement reporting purposes.

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IRS990/Form990PartVIISectionAGrp/TitleTxt8EB
IRS990/Form990PartVIISectionAGrp/TitleTxt9AUDITOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10AUDITOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01940
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt015647
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt02000
IRS990/GrantsToDomesticOrgsGrp/TotalAmt047436
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt039475
IRS990/GrossReceiptsAmt04158050
IRS990/GroupExemptionNum00121
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt04
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt044651
IRS990/InterestGrp/TotalAmt04519
IRS990/InvestmentIncomeGrp/ExclusionAmt0315743
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0315743
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt01859309
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt03426598
IRS990/IRPDocumentCnt024
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02212147
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03146672
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03045479
IRS990/LandBldgEquipCostOrOtherBssAmt05257626
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt023828
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE PRIMARY PURPOSE OF THE LOCAL IS TO PROMOTE BETTER WAGES, BENEFITS,AND WORKING CONDITIONS FOR ALL WORKERS WITHIN ITS JURISDICTION. THELOCAL ALSO PROTECTS WORKERS RIGHTS BY REPRESENTING THEM IN DAY-TO-DAYPROBLEMS ON THE JOB.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt018980860
IRS990/NetAssetsOrFundBalancesEOYAmt019637819
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt015647
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt015647
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt049064
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0188601
IRS990/OfficeExpensesGrp/TotalAmt0200335
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt098095
IRS990/OtherExpensesGrp/Desc0MEMBERSHIP GIFTS AND AC
IRS990/OtherExpensesGrp/Desc1OTHER PER CAPITA
IRS990/OtherExpensesGrp/Desc2EVENTS & DINNERS
IRS990/OtherExpensesGrp/Desc3GRIEVANCES
IRS990/OtherExpensesGrp/TotalAmt0251587
IRS990/OtherExpensesGrp/TotalAmt1110347
IRS990/OtherExpensesGrp/TotalAmt214935
IRS990/OtherExpensesGrp/TotalAmt310000
IRS990/OtherLiabilitiesGrp/BOYAmt0732265
IRS990/OtherLiabilitiesGrp/EOYAmt0697336
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER RECEIPTS
IRS990/OtherRevenueMiscGrp/Desc1REFUNDS & REIMBURSEMEN
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt08617
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt12905
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt08617
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt12905
IRS990/OtherRevenueTotalAmt011522
IRS990/OtherSalariesAndWagesGrp/TotalAmt0356446
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt04930185
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt04874021
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt0714691
IRS990/PayrollTaxesGrp/TotalAmt074353
IRS990/PensionPlanContributionsGrp/TotalAmt0138796
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0FERNANDO ESTRADA
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0SUPPLEMENTAL DUES
IRS990/ProgramServiceRevenueGrp/Desc1DUES AND ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc2INITIATION FEES
IRS990/ProgramServiceRevenueGrp/Desc3READMISSION, DUES CARD
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01973713
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11378560
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2250624
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3188413
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01973713
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11378560
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2250624
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3188413
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt09000
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt032636
IRS990/PYInvestmentIncomeAmt0467638
IRS990/PYOtherExpensesAmt02728975
IRS990/PYOtherRevenueAmt024007
IRS990/PYProgramServiceRevenueAmt03819819
IRS990/PYRevenuesLessExpensesAmt09905
IRS990/PYSalariesCompEmpBnftPaidAmt01530948
IRS990/PYTotalExpensesAmt04301559
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04311464
IRS990/ReconcilationRevenueExpnssAmt0607895
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt09382592
IRS990/SavingsAndTempCashInvstGrp/EOYAmt08805367
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/Expended527ActivitiesAmt00
IRS990ScheduleC/InternalFundsContributedAmt00
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/Section527PoliticalOrgGrp/ContributionsRcvdDlvrAmt074230
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt0CONSTRUCTION & GENERAL LABORERS LOCAL UNION 304 POLITICAL ACTION COMMITTEE
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt029475 MISSION BLVD
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm0HAYWARD
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd095814
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt01880490
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01692748
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03573238
IRS990ScheduleD/EquipmentGrp/BookValueAmt022912
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0375128
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0398040
IRS990ScheduleD/ExpensesNotReportedAmt0101394
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03526327
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0968294
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0968294
IRS990ScheduleD/NetUnrealizedGainsInvstAmt049064
IRS990ScheduleD/OtherExpensesIncludedAmt0101394
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0173783
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0144271
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0318054
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0697336
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PENSION WITHDRAWAL PENALTY (SCH O)
IRS990ScheduleD/OtherRevenueAmt074230
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-293
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01908373
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt11518225
IRS990ScheduleD/OtherSecuritiesGrp/Desc0FIRST ULB CORPORATE STOCK
IRS990ScheduleD/OtherSecuritiesGrp/Desc1THE STANDARD ANNUITY
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1C
IRS990ScheduleD/RevenueNotReportedAmt0123294
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-293
IRS990ScheduleD/RevenueSubtotalAmt04134515
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE LOCAL UNION IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL AND CALIFORNIA INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE (IRC) AND 23701(A) OF THE STATE OF CALIFORNIA REVENUE AND TAXATION CODE. THE LOCAL UNION IS NOT A QUALIFYING ORGANIZATION FOR THE CHARITABLE CONTRIBUTION DEDUCTION BY DONORS. THE ORGANIZATION HAS EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2014, THE LOCAL UNION DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1REVENUE OF CONSOLIDATED ENTITY (PAC) 74,230.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2DISPOSITION OF PROPERTY REPORTED IN EXPENSES ON FINANCIAL STATEMENTS -293.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3EXPENSES OF CONSOLIDATED ENTITY (PAC) 101,100. DISPOSITION OF PROPERTY REPORTED IN EXPENSES ON FINANCIAL STATEMENTS 294. .
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4RECEIPTS AND DISBURSEMENTS OF POLITICAL ACTION COMMITTEE THAT IS CONSOLIDATED WITH THE ENTITY FOR FINANCIAL STATEMENT REPORTING PURPOSES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc4PART XII, LINE 2D AND PART XIII, LINE 2D:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03045479
IRS990ScheduleD/TotalBookValueSecuritiesAmt03426598
IRS990ScheduleD/TotalExpensesPerForm990Amt03526327
IRS990ScheduleD/TotalLiabilityAmt0697336
IRS990ScheduleD/TotalRevenuePerForm990Amt04134222
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04257809
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03627721
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt05000
IRS990ScheduleI/RecipientTable/CashGrantAmt15000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO SUPPORT THE MISSION OF THE ORGANIZATION AND IT'S COMMITMENT TO PROVIDE PREAPPRENTICE TRAINING FOR THE PEOPLE IT SERVES.
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1TO SUPPORT THE MISSION OF THE ORGANIZATION AND IT'S COMMITMENT TO PROVIDE JOB TRAINING AND HELP TO ADVANCE CAREER PATHWAYS THROUGH RESPONISBLE GROWTH AND REGIONAL WORKFORCE DEVELOPMENT PROGRAMS TO THE PEOPLE IT SERVES.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CYPRESS MANDELA TRAINING CENTER CO NETWORK FOR GOOD
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1LABORERS COMMUNITY TRAINING FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientEIN0680480736
IRS990ScheduleI/RecipientTable/RecipientEIN1261092178
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt02229 POPLAR STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1465 CALIFORNIA ST STE 425
IRS990ScheduleI/RecipientTable/USAddress/CityNm0OAKLAND
IRS990ScheduleI/RecipientTable/USAddress/CityNm1SAN FRANCISCO
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd094607
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd194104
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE LOCAL UNION MAKES CHARITABLE CONTRIBUTIONS TO NATIONALLY AND/OR LOCALLY RECOGNIZED CHARITIES.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PART I, LINE 1:
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0111325
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1109766
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2109766
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt3110918
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt060676
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt160570
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt260570
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt360676
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$29.9$0.01$29.9$5.39$5.01$0.37
2023Detailed filing. Detailed filing data is available for this year.$29.2$0.01$29.2$5.42$5.80$0.38
2022Detailed filing. Detailed filing data is available for this year.$29.1$0.00$29.1$5.41$5.63$0.22
2021Detailed filing. Detailed filing data is available for this year.$29.3$0.00$29.3$5.61$4.37$1.24
2020Detailed filing. Detailed filing data is available for this year.$28.2$0.49$27.7$5.66$4.32$1.35
2019Detailed filing. Detailed filing data is available for this year.$27.6$0.52$27.1$5.76$4.35$1.41
2018Detailed filing. Detailed filing data is available for this year.$26.3$0.56$25.7$5.64$4.21$1.43
2017Detailed filing. Detailed filing data is available for this year.$24.5$0.59$23.9$5.13$4.01$1.12
2016Detailed filing. Detailed filing data is available for this year.$22.8$0.63$22.1$4.99$3.99$1.00
2015Detailed filing. Detailed filing data is available for this year.$21.3$0.88$20.5$4.38$3.61$0.78
2014Detailed filing. Detailed filing data is available for this year.$20.3$0.70$19.6$4.13$3.53$0.61
2013Detailed filing. Detailed filing data is available for this year.$19.7$0.74$19.0$4.31$4.30$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.0$0.00$19.0$3.31
2011Summary only. Only limited summary data is available for this year.$18.4$0.00$18.4$3.29$3.24$0.05