Civic Intelligence

Laborers Union Local 304

990 • Fiscal year 2015 • EIN 94-0613585

Jan 01, 2015 to Dec 31, 2015 • Filed on Sep 21, 2016

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

50th percentile

0.04x

Higher debt load relative to assets than 50% of similar nonprofits.

2015 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

70th percentile

0.20x

Higher debt load relative to revenue than 70% of similar nonprofits.

2015 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2015

Net Margin

78th percentile

18%

Higher net margin than 78% of similar nonprofits.

2015 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

40th percentile

$193,032

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

2015 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2015

Asset Growth

53rd percentile

4.9%

Faster asset growth than 53% of similar nonprofits.

2015 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

63rd percentile

6.0%

Faster revenue growth than 63% of similar nonprofits.

2015 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Assets

Up

$21,339,422

Up $1,000,585 (+4.9%) from 2014

Net Assets

Up

$20,459,859

Up $822,040 (+4.2%) from 2014

Liabilities

Up

$879,563

Up $178,545 (+25%) from 2014

Revenue

Up

$4,383,559

Up $249,337 (+6.0%) from 2014

Expenses

Up

$3,605,988

Up $79,661 (+2.3%) from 2014

Net Income

Up

$777,571

Up $169,676 (+28%) from 2014

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

2015

Assets$21,339,422
Liabilities$879,563
Net Assets$20,459,859

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

2015

Revenue$4,383,559
Expenses$3,605,988
Net Income$777,571
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Sep 21, 2016
Return Version
2015v2.1
Gross Receipts
$4,399,994
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$8,805,367$9,613,418▲ $808,051
Other Notes and Loans Receivable, Net$4,874,021$4,477,078▼ $396,943
Investments Other Securities$3,426,598$3,510,005▲ $83,407
Land, Buildings, and Equipment, Net$3,045,479$3,038,061▼ $7,418
Cash and Non-Interest-Bearing Accounts$187,372$700,860▲ $513,488
Total Assets$20,338,837$21,339,422▲ $1,000,585
Liabilities
Other Liabilities$697,336$874,504▲ $177,168
Accounts Payable and Accrued Expenses$3,682$5,059▲ $1,377
Total Liabilities$701,018$879,563▲ $178,545
Net Assets / Fund Balance
Unrestricted Net Assets$19,637,819$20,459,859▲ $822,040
Total Net Assets Fund Balance$19,637,819$20,459,859▲ $822,040
Total Liabilities and Net Assets / Fund Balance$20,338,837$21,339,422▲ $1,000,585

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,849,197$1,789,878$3,639,075
Land$968,294-$968,294
Equipment$47,644$390,041$437,685
Other Land Buildings$172,926$184,683$357,609
Other Securities$1,555,636--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Eduardo SanromanVice President/Bus RepFT$111,181$81,851$193,032
Jose CHAVEZRec SecretaryFT$111,720$81,236$192,956
Rafael GonzalezPresident/Bus RepFT$110,880$79,603$190,483
Fernando ESTRADABusiness mgr/Sec TreasurerFT$112,672$77,403$190,075
Raymond Shorter IIIEB/Bus RepFT$90,770$75,965$166,735
Baldomero GonzalezSgt at Arms-$4,800-$4,800
Daniel EsparzaAuditor-$4,800-$4,800
Luis LanderosAuditor-$4,800-$4,800
Reyes EstradaAuditor-$4,800-$4,800
Vincent VictoryauDITOR-$4,800-$4,800
Alvaro IbarraAuditor-$4,400-$4,400
Everardo EspinozaAuditor-$400-$400
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,037,903
Investment Income
$325,889
Other Revenue
$19,767
Change in Net Assets
$777,571

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,384,437
Revenue Not Reported on Financial Statements
$-878
Revenue Not Reported on Form 990
$114,261
Other Revenue Adjustments
$-878
Total Revenue per Audited Statements
$4,498,698
Total Revenue per Form 990
$4,383,559
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,922,155
Salaries, Compensation, and Employee Benefits$1,627,883
Grants and Similar Amounts Paid$45,450
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$938,986
Payments to Affiliates---$742,281
Other Salaries and Wages---$370,648
Occupancy---$189,113
Office Expenses---$183,430
Depreciation Depletion---$174,054
Pension Plan Contributions---$143,501
Other Employee Benefits---$96,734
Payroll Taxes---$78,014
Insurance---$46,485
Grants to Domestic Orgs---$45,450
Travel---$44,473
Conferences and Meetings---$36,934
Fees for Services Legal---$26,961
Fees for Services Accounting---$24,865
All Other Expenses---$19,445
Other Expenses---$11,244
Benefits to Members---$10,500
Interest---$4,287
Fees for Services Other---$2,715
Total Functional Expenses$0$0$0$3,605,988

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,639,367
Expenses per Audited Statements$3,605,988
Total Expenses per Form 990$3,605,988
Expenses Not Reported on Form 990$33,379
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
Sons of ItalyWashington, DC501(c)(3)To Support the Mission of the Organization and Its Commitment to Italian Heritage$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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Pension Withdrawal Penalty (Sch O)$662,175
Funds held for others$212,329
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 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
2016-09-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Fernando Estrada
Formed
1940
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
0
Employees
19
Volunteers
0

Preparer

Firm
Armanino LLP
Address
50 W San Fernando St Ste 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 an organization exempt from federal and Californai 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, 2015, 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) 68,264.

Part XI, Line 4B - Other Adjustments:

DISPOSITION OF PROPERTY reported in expenses on financial statements -878.

Part XII, Line 2D - Other Adjustments:

Expenses of consolidated entity (PAC) 32,500. DISPOSITION OF PROPERTY reported in expenses on financial statements 878. Rounding 1.

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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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/Desc0Provided dispatch services, assisted members with employment related disputes, represented members during contract negotiations, assisted members with skills related to the labor trades, encouraged community involvement by members and promoted the trades. This Local had 3,614 members this year.
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IRS990/Form990PartVIISectionAGrp/PersonNm1Rafael Gonzalez
IRS990/Form990PartVIISectionAGrp/PersonNm2Eduardo Sanroman
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IRS990/Form990PartVIISectionAGrp/PersonNm8Reyes Estrada
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IRS990/Form990PartVIISectionAGrp/PersonNm10Daniel Esparza
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IRS990/Form990PartVIISectionAGrp/TitleTxt4EB/Bus Rep
IRS990/Form990PartVIISectionAGrp/TitleTxt5Sgt at Arms
IRS990/Form990PartVIISectionAGrp/TitleTxt6Auditor
IRS990/Form990PartVIISectionAGrp/TitleTxt7Auditor
IRS990/Form990PartVIISectionAGrp/TitleTxt8Auditor
IRS990/Form990PartVIISectionAGrp/TitleTxt9auDITOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10Auditor
IRS990/Form990PartVIISectionAGrp/TitleTxt11Auditor
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01940
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt01910
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt012
IRS990/GrantsToDomesticOrgsGrp/TotalAmt045450
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt018345
IRS990/GrossReceiptsAmt04399994
IRS990/GroupExemptionNum00121
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt04
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt046485
IRS990/InterestGrp/TotalAmt04287
IRS990/InvestmentIncomeGrp/ExclusionAmt0323979
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0323979
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt03426598
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt03510005
IRS990/IRPDocumentCnt020
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02364602
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03045479
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03038061
IRS990/LandBldgEquipCostOrOtherBssAmt05402663
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt016435
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. THE LOCAL ALSO PROTECTS WORKERS RIGHTS BY REPRESENTING THEM IN DAY-TO-DAY PROBLEMS ON THE JOB.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt019637819
IRS990/NetAssetsOrFundBalancesEOYAmt020459859
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt01910
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt01910
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt045997
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0189113
IRS990/OfficeExpensesGrp/TotalAmt0183430
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt096734
IRS990/OtherExpensesGrp/Desc0membership gifts and ac
IRS990/OtherExpensesGrp/Desc1other per capita
IRS990/OtherExpensesGrp/Desc2events & dinners
IRS990/OtherExpensesGrp/Desc3Other expenses
IRS990/OtherExpensesGrp/TotalAmt0288787
IRS990/OtherExpensesGrp/TotalAmt1113247
IRS990/OtherExpensesGrp/TotalAmt213834
IRS990/OtherExpensesGrp/TotalAmt311244
IRS990/OtherLiabilitiesGrp/BOYAmt0697336
IRS990/OtherLiabilitiesGrp/EOYAmt0874504
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0REFUNDS & REIMBURSEMEN
IRS990/OtherRevenueMiscGrp/Desc1Other Receipts
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt018385
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt11382
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt018385
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11382
IRS990/OtherRevenueTotalAmt019767
IRS990/OtherSalariesAndWagesGrp/TotalAmt0370648
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt04874021
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt04477078
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt0742281
IRS990/PayrollTaxesGrp/TotalAmt078014
IRS990/PensionPlanContributionsGrp/TotalAmt0143501
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0FERNANDO ESTRADA
IRS990/PriorPeriodAdjustmentsAmt0-1528
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/RelatedOrExemptFuncIncomeAmt02039990
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11495062
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2327455
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3175396
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02039990
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11495062
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2327455
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3175396
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt010500
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt049436
IRS990/PYInvestmentIncomeAmt0331390
IRS990/PYOtherExpensesAmt01881905
IRS990/PYOtherRevenueAmt011522
IRS990/PYProgramServiceRevenueAmt03791310
IRS990/PYRevenuesLessExpensesAmt0607895
IRS990/PYSalariesCompEmpBnftPaidAmt01584486
IRS990/PYTotalExpensesAmt03526327
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04134222
IRS990/ReconcilationRevenueExpnssAmt0777571
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt08805367
IRS990/SavingsAndTempCashInvstGrp/EOYAmt09613418
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/Section527PoliticalOrgGrp/ContributionsRcvdDlvrAmt068264
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/BookValueAmt01849197
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01789878
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03639075
IRS990ScheduleD/EquipmentGrp/BookValueAmt047644
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0390041
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0437685
IRS990ScheduleD/ExpensesNotReportedAmt033379
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03605988
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0968294
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0968294
IRS990ScheduleD/NetUnrealizedGainsInvstAmt045997
IRS990ScheduleD/OtherExpensesIncludedAmt033379
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0172926
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0184683
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0357609
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0662175
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1212329
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Pension Withdrawal Penalty (Sch O)
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Funds held for others
IRS990ScheduleD/OtherRevenueAmt068264
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-878
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01954369
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt11555636
IRS990ScheduleD/OtherSecuritiesGrp/Desc0first ulb corporate stock
IRS990ScheduleD/OtherSecuritiesGrp/Desc1THE STANDARD ANNUITY
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1C
IRS990ScheduleD/RevenueNotReportedAmt0114261
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-878
IRS990ScheduleD/RevenueSubtotalAmt04384437
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Local Union is an organization exempt from federal and Californai 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, 2015, 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) 68,264.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2DISPOSITION OF PROPERTY reported in expenses on financial statements -878.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3Expenses of consolidated entity (PAC) 32,500. DISPOSITION OF PROPERTY reported in expenses on financial statements 878. Rounding 1.
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/TotalBookValueLandBuildingsAmt03038061
IRS990ScheduleD/TotalBookValueSecuritiesAmt03510005
IRS990ScheduleD/TotalExpensesPerForm990Amt03605988
IRS990ScheduleD/TotalLiabilityAmt0874504
IRS990ScheduleD/TotalRevenuePerForm990Amt04383559
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04498698
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03639367
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 ITS COMMITMENT TO ITALIAN HERITAGE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CYPRESS MANDELA TRAINING CENTER CO NETWORK FOR GOOD
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1Sons of Italy
IRS990ScheduleI/RecipientTable/RecipientEIN0680480736
IRS990ScheduleI/RecipientTable/RecipientEIN1010673858
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt02229 POPLAR STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1219 E St NE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0oakLAND
IRS990ScheduleI/RecipientTable/USAddress/CityNm1Washington
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1DC
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd094607
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd120002
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE LOCAL UNION MAKES CHARITABLE CONTRIBUTIONS TO NATIONALLY AND/OR LOCALLY RECOGNIZED CHARITIES.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule I, part I, Line 1:
IRS990ScheduleI/Total501c3OrgCnt02
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0112672
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1110880
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2111181
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt3111720
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt490770
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt30

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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