Civic Intelligence

Intl Longshoremen & Warehousemen Union

990 • Fiscal year 2016 • EIN 95-2293280

Aug 01, 2015 to Jul 31, 2016 • Filed on Jan 15, 2017

24001 ChaparralBoron, CA 93516

(760) 762-6151

Siviq Scores

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

Liabilities / Assets

99th percentile

1.12x

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

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

77th percentile

0.08x

Higher debt load relative to revenue than 77% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Net Margin

45th percentile

2.9%

Higher net margin than 45% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

86th percentile

$128,447

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 19.8% of source-year revenue.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2016

Asset Growth

2nd percentile

-38%

Faster asset growth than 2% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

10th percentile

-15%

Faster revenue growth than 10% of similar nonprofits.

2016 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$43,593

Down $26,675 (-38%) from 2015

Net Assets

Down

-$5,410

Down $26,067 (-126%) from 2015

Liabilities

Down

$49,003

Down $608 (-1.2%) from 2015

Revenue

Down

$648,591

Down $118,784 (-15%) from 2015

Expenses

Down

$629,658

Down $49,954 (-7.4%) from 2015

Net Income

Down

$18,933

Down $68,830 (-78%) from 2015

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0-$50KAssets 2011: $65,310Liabilities 2011: $78,049Net Assets 2011: -$12,7392011Assets 2012: $72,901Liabilities 2012: $47,634Net Assets 2012: $25,2672012Assets 2013: $100,845Liabilities 2013: $38,010Net Assets 2013: $62,8352013Assets 2014: $78,356Liabilities 2014: $53,942Net Assets 2014: $24,4142014Assets 2015: $70,268Liabilities 2015: $49,611Net Assets 2015: $20,6572015Assets 2016: $43,593Liabilities 2016: $49,003Net Assets 2016: -$5,4102016Assets 2017: $66,681Liabilities 2017: $95,187Net Assets 2017: -$28,5062017Assets 2018: $56,984Liabilities 2018: $48,037Net Assets 2018: $8,9472018Assets 2019: $101,517Liabilities 2019: $47,788Net Assets 2019: $53,7292019Assets 2020: $139,681Liabilities 2020: $46,260Net Assets 2020: $93,4212020Assets 2021: $76,598Liabilities 2021: $73,362Net Assets 2021: $3,2362021Assets 2022: $50,812Liabilities 2022: $62,530Net Assets 2022: -$11,7182022Assets 2023: $46,112Liabilities 2023: $43,827Net Assets 2023: $2,2852023Assets 2024: $25,887Liabilities 2024: $32,527Net Assets 2024: -$6,6402024Assets 2025: $69,149Liabilities 2025: $58,171Net Assets 2025: $10,9782025

Highlighted filing

2016

Assets$43,593
Liabilities$49,003
Net Assets-$5,410

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $562,665Expenses 2011: $547,351Net Income 2011: $15,3142011Revenue 2012: $747,235Expenses 2012: $590,024Net Income 2012: $157,2112012Revenue 2013: $802,553Expenses 2013: $545,155Net Income 2013: $257,3982013Revenue 2014: $774,732Expenses 2014: $547,253Net Income 2014: $227,4792014Revenue 2015: $767,375Expenses 2015: $679,612Net Income 2015: $87,7632015Revenue 2016: $648,591Expenses 2016: $629,658Net Income 2016: $18,9332016Revenue 2017: $653,549Expenses 2017: $631,645Net Income 2017: $21,9042017Revenue 2018: $714,826Expenses 2018: $622,373Net Income 2018: $92,4532018Revenue 2019: $725,695Expenses 2019: $730,913Net Income 2019: -$5,2182019Revenue 2020: $812,420Expenses 2020: $670,954Net Income 2020: $141,4662020Revenue 2021: $700,955Expenses 2021: $891,684Net Income 2021: -$190,7292021Revenue 2022: $670,651Expenses 2022: $635,605Net Income 2022: $35,0462022Revenue 2023: $644,644Expenses 2023: $650,641Net Income 2023: -$5,9972023Revenue 2024: $655,523Expenses 2024: $719,448Net Income 2024: -$63,9252024Revenue 2025: $828,866Expenses 2025: $636,248Net Income 2025: $192,6182025

Highlighted filing

2016

Revenue$648,591
Expenses$629,658
Net Income$18,933
Jump To
Filing Snapshot
Filing Period
Aug 1, 2015 to Jul 31, 2016
Signed
Jan 15, 2017
Return Version
2015v3.0
Gross Receipts
$648,591
Mission and Program Overview

Mission

The Local was organized to represent the employees working in the Borax mine in Boron, CA in negotiations regarding pay rates, working conditions, health, welfare and fringe benefits.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$59,534$23,922▼ $35,612
Prepaid Expenses and Deferred Charges$10,101$14,717▲ $4,616
Land, Buildings, and Equipment, Net$481$4,801▲ $4,320
Savings and Temporary Cash Investments$152$153▲ $1
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$70,268$43,593▼ $26,675
Other Assets Total-$0-
Liabilities
Other Liabilities$19,601$26,690▲ $7,089
Accounts Payable and Accrued Expenses$30,010$22,313▼ $7,697
Total Liabilities$49,611$49,003▼ $608
Net Assets / Fund Balance
Unrestricted Net Assets$20,657$-5,410▼ $26,067
Total Net Assets Fund Balance$20,657$-5,410▼ $26,067
Total Liabilities and Net Assets / Fund Balance$70,268$43,593▼ $26,675

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,801$6,553$11,354
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
David LiebengoodPresidentFT$109,923$18,524$128,447
Bruce WadeTreasurer-$21,373-$21,373
Jack LiebengoodVice President-$4,424-$4,424
Arvil NicholsSecretary-$3,697-$3,697
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$648,408
Investment Income
$63
Other Revenue
$120
Change in Net Assets
$18,933

Audited Revenue Reconciliation

Revenue per Audited Statements
$648,591
Revenue Not Reported on Form 990
$-125,870
Total Revenue per Audited Statements
$522,721
Total Revenue per Form 990
$648,591
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$306,104
Salaries, Compensation, and Employee Benefits$280,709
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---$157,941
Payments to Affiliates---$125,870
Other Salaries and Wages---$103,655
Fees for Services Legal---$81,230
Benefits to Members---$42,845
Office Expenses---$26,776
Payroll Taxes---$19,113
Occupancy---$10,674
Fees for Services Accounting---$8,470
Insurance---$4,117
All Other Expenses---$1,463
Other Expenses---$1,059
Depreciation Depletion---$894
Travel---$695
Total Functional Expenses$0$0$0$629,658

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$629,658
Total Expenses per Audited Statements$548,788
Expenses per Audited Statements$503,788
Expenses Not Reported on Financial Statements$125,870
Other Expense Adjustments$125,870
Expenses Not Reported on Form 990$45,000
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued vacation$23,702
Accrued payroll$2,988
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

David Liebengood (President) and Jack Liebengood (Vice President) are brothers.David Liebengood (President) and Jeri Liebengood (Office Secretary) are married.

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Members consist of persons covered under the provisions of the contract or collective barganing agreement with the United State Borax and Chemical Corporation, and who have fulfilled their initial probationary period.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Any member in good standing may vote on the election date to elect any properly nominated candidate to office. Officers are elected to office by majority vote.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

All decisions of the executive board are subject to the approval of the members at the monthly membership meetings.

Form 990, Part VI, Line 11B: Form 990 Review Process

The Form 990 is reviewed by the President prior to filing.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The union makes financial statements and other governing documents available to its members upon request. In addition, much of this information is made available to the public on an annual basis through the annual filing of its LM-2 with the US Department of Labor.

Filing and Contact Details

Filer

Filer Name
Intl Longshoremen & Warehousemen Union
EIN
95-2293280
Phone
7607626151
Address
24001 Chaparral, Boron, CA 93516

Signing Officer

Name
Bruce Wade
Title
Treasurer
Signed
2017-01-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Liebengood
Formed
1964
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
0
Employees
18

Preparer

Firm
Cobb Doerfler & Associates CPA
Address
PO Box 2770, Lancaster, CA 93539-2770
Preparer
Danny H Carol CPA
Phone
6619482661
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

Transfer from ILWU Local #30 = -$45000

Financial Statement Notes

Part XII, Line 2D: Other expenses and losses per audited F/S

Transfer to Building Association $45000

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

Per Capita payments to Affiliates $125870

Raw XML Appendix368 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/TitleTxt3President
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IRS990ScheduleD/EquipmentGrp/BookValueAmt04801
IRS990ScheduleD/EquipmentGrp/DepreciationAmt06553
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt011354
IRS990ScheduleD/ExpensesNotReportedAmt045000
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0125870
IRS990ScheduleD/ExpensesSubtotalAmt0503788
IRS990ScheduleD/OtherExpensesIncludedAmt045000
IRS990ScheduleD/OtherExpensesNotIncludedAmt0125870
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02988
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt123702
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Accrued payroll
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Accrued vacation
IRS990ScheduleD/OtherRevenueAmt0-125870
IRS990ScheduleD/RevenueNotReportedAmt0-125870
IRS990ScheduleD/RevenueSubtotalAmt0648591
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Transfer to Building Association $45000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Per Capita payments to Affiliates $125870
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part XII, Line 2d: Other expenses and losses per audited F/S
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04801
IRS990ScheduleD/TotalExpensesPerForm990Amt0629658
IRS990ScheduleD/TotalLiabilityAmt026690
IRS990ScheduleD/TotalRevenuePerForm990Amt0648591
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0522721
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0548788
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0David Liebengood (President) and Jack Liebengood (Vice President) are brothers.David Liebengood (President) and Jeri Liebengood (Office Secretary) are married.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members consist of persons covered under the provisions of the contract or collective barganing agreement with the United State Borax and Chemical Corporation, and who have fulfilled their initial probationary period.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Any member in good standing may vote on the election date to elect any properly nominated candidate to office. Officers are elected to office by majority vote.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All decisions of the executive board are subject to the approval of the members at the monthly membership meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Form 990 is reviewed by the President prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The union makes financial statements and other governing documents available to its members upon request. In addition, much of this information is made available to the public on an annual basis through the annual filing of its LM-2 with the US Department of Labor.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Transfer from ILWU Local #30 = -$45000
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt070268
IRS990/TotalAssetsEOYAmt043593
IRS990/TotalAssetsGrp/BOYAmt070268
IRS990/TotalAssetsGrp/EOYAmt043593
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0629658
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt049611
IRS990/TotalLiabilitiesEOYAmt049003
IRS990/TotalLiabilitiesGrp/BOYAmt049611
IRS990/TotalLiabilitiesGrp/EOYAmt049003
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt020657
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-5410
IRS990/TotalOtherCompensationAmt018524
IRS990/TotalProgramServiceRevenueAmt0648408
IRS990/TotalReportableCompFromOrgAmt0139417
IRS990/TotalRevenueGrp/ExclusionAmt0183
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0648408
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0648591
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt070268
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt043593
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt0695
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt020657
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-5410
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0P O Box 723
IRS990/USAddress/CityNm0Tehachapi
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd093581
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Bruce Wade
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-01-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Intl Longshoremen & Warehousemen Union
ReturnHeader/Filer/BusinessNameControlTxt0INTL
ReturnHeader/Filer/EIN0952293280
ReturnHeader/Filer/PhoneNum07607626151
ReturnHeader/Filer/USAddress/AddressLine1Txt024001 Chaparral
ReturnHeader/Filer/USAddress/CityNm0Boron
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093516
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Cobb Doerfler & Associates CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 2770
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Lancaster
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0935392770
ReturnHeader/PreparerPersonGrp/PhoneNum06619482661
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Danny H Carol CPA
ReturnHeader/ReturnTs02017-01-15T13:13:59-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-08-01
ReturnHeader/TaxPeriodEndDt02016-07-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.69$0.58$0.11$8.29$6.36$1.93
2024Detailed filing. Detailed filing data is available for this year.$0.26$0.33$0.07$6.56$7.19$0.64
2023Detailed filing. Detailed filing data is available for this year.$0.46$0.44$0.02$6.45$6.51$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.51$0.63$0.12$6.71$6.36$0.35
2021Detailed filing. Detailed filing data is available for this year.$0.77$0.73$0.03$7.01$8.92$1.91
2020Detailed filing. Detailed filing data is available for this year.$1.40$0.46$0.93$8.12$6.71$1.41
2019Detailed filing. Detailed filing data is available for this year.$1.02$0.48$0.54$7.26$7.31$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.57$0.48$0.09$7.15$6.22$0.92
2017Detailed filing. Detailed filing data is available for this year.$0.67$0.95$0.29$6.54$6.32$0.22
2016Detailed filing. Detailed filing data is available for this year.$0.44$0.49$0.05$6.49$6.30$0.19
2015Detailed filing. Detailed filing data is available for this year.$0.70$0.50$0.21$7.67$6.80$0.88
2014Summary only. Only limited summary data is available for this year.$0.78$0.54$0.24$7.75$5.47$2.27
2013Summary only. Only limited summary data is available for this year.$1.01$0.38$0.63$8.03$5.45$2.57
2012Summary only. Only limited summary data is available for this year.$0.73$0.48$0.25$7.47$5.90$1.57
2011Summary only. Only limited summary data is available for this year.$0.65$0.78$0.13$5.63$5.47$0.15