Civic Intelligence

Intl Longshoremen & Warehousemen Union

990 • Fiscal year 2017 • EIN 95-2293280

Aug 01, 2016 to Jul 31, 2017 • Filed on Dec 18, 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

1.43x

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

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

84th percentile

0.15x

Higher debt load relative to revenue than 84% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Net Margin

45th percentile

3.4%

Higher net margin than 45% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

80th percentile

$109,687

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 16.8% of source-year revenue.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2017

Asset Growth

95th percentile

53%

Faster asset growth than 95% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

45th percentile

0.8%

Faster revenue growth than 45% of similar nonprofits.

2017 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$66,681

Up $23,088 (+53%) from 2016

Net Assets

Down

-$28,506

Down $23,096 (-427%) from 2016

Liabilities

Up

$95,187

Up $46,184 (+94%) from 2016

Revenue

Up

$653,549

Up $4,958 (+0.8%) from 2016

Expenses

Up

$631,645

Up $1,987 (+0.3%) from 2016

Net Income

Up

$21,904

Up $2,971 (+16%) from 2016

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

2017

Assets$66,681
Liabilities$95,187
Net Assets-$28,506

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

2017

Revenue$653,549
Expenses$631,645
Net Income$21,904
Jump To
Filing Snapshot
Filing Period
Aug 1, 2016 to Jul 31, 2017
Signed
Dec 18, 2017
Return Version
2016v3.0
Gross Receipts
$653,549
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$23,922$48,179▲ $24,257
Prepaid Expenses and Deferred Charges$14,717$14,638▼ $79
Land, Buildings, and Equipment, Net$4,801$3,711▼ $1,090
Savings and Temporary Cash Investments$153$153→ $0
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$43,593$66,681▲ $23,088
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$22,313$61,270▲ $38,957
Other Liabilities$26,690$33,917▲ $7,227
Total Liabilities$49,003$95,187▲ $46,184
Net Assets / Fund Balance
Unrestricted Net Assets$-5,410$-28,506▼ $23,096
Total Net Assets Fund Balance$-5,410$-28,506▼ $23,096
Total Liabilities and Net Assets / Fund Balance$43,593$66,681▲ $23,088

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,711$7,643$11,354
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
David LiebengoodPresidentFT$82,610$27,077$109,687
Jack LiebengoodVice President-$52,918-$52,918
Bruce WadeTreasurer-$21,280-$21,280
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$650,663
Investment Income
$50
Other Revenue
$2,836
Change in Net Assets
$21,904

Audited Revenue Reconciliation

Revenue per Audited Statements
$653,549
Revenue Not Reported on Form 990
$-122,649
Total Revenue per Audited Statements
$530,900
Total Revenue per Form 990
$653,549
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$301,719
Other Expenses$288,947
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---$183,885
Payments to Affiliates---$122,649
Other Salaries and Wages---$97,012
Fees for Services Legal---$90,764
Benefits to Members---$40,979
Payroll Taxes---$20,822
Office Expenses---$20,025
Occupancy---$11,442
Fees for Services Accounting---$8,070
Insurance---$7,116
Other Expenses---$1,299
All Other Expenses---$1,096
Depreciation Depletion---$1,089
Travel---$862
Total Functional Expenses$0$0$0$631,645

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$631,645
Total Expenses per Audited Statements$553,996
Expenses per Audited Statements$508,996
Expenses Not Reported on Financial Statements$122,649
Other Expense Adjustments$122,649
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$26,721
Accrued payroll$7,196
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
2017-12-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Liebengood
Formed
1964
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
0
Employees
23

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 $122649

Raw XML Appendix359 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/OtherCompensationAmt10
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IRS990/Form990PartVIISectionAGrp/TitleTxt2President
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IRS990/IndependentAuditFinclStmtInd0true
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IRS990/IndoorTanningServicesInd0false
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Accrued vacation
IRS990ScheduleD/OtherRevenueAmt0-122649
IRS990ScheduleD/RevenueNotReportedAmt0-122649
IRS990ScheduleD/RevenueSubtotalAmt0653549
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Transfer to Building Association $45000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Per Capita payments to Affiliates $122649
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/TotalBookValueLandBuildingsAmt03711
IRS990ScheduleD/TotalExpensesPerForm990Amt0631645
IRS990ScheduleD/TotalLiabilityAmt033917
IRS990ScheduleD/TotalRevenuePerForm990Amt0653549
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0530900
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0553996
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/TotalAssetsBOYAmt043593
IRS990/TotalAssetsEOYAmt066681
IRS990/TotalAssetsGrp/BOYAmt043593
IRS990/TotalAssetsGrp/EOYAmt066681
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt023
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0631645
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt049003
IRS990/TotalLiabilitiesEOYAmt095187
IRS990/TotalLiabilitiesGrp/BOYAmt049003
IRS990/TotalLiabilitiesGrp/EOYAmt095187
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-5410
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-28506
IRS990/TotalOtherCompensationAmt027077
IRS990/TotalProgramServiceRevenueAmt0650663
IRS990/TotalReportableCompFromOrgAmt0156808
IRS990/TotalRevenueGrp/ExclusionAmt02886
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0650663
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0653549
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt043593
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt066681
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt0862
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-5410
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-28506
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0P O Box 723
IRS990/USAddress/CityNm0Tehachapi
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd093581
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Bruce Wade
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-12-18
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/ReturnTs02017-12-18T08:02:42-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-08-01
ReturnHeader/TaxPeriodEndDt02017-07-31
ReturnHeader/TaxYr02016

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