Civic Intelligence

Labor'S Training and Community Development Alliance

990 • Fiscal year 2023 • EIN 95-6136389

Jul 01, 2022 to Jun 30, 2023 • Filed on May 15, 2024

4161 Home Avenue 201San Diego, CA 92105

(619) 521-1372

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.47x

Higher debt load relative to assets than 83% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

71st percentile

0.27x

Higher debt load relative to revenue than 71% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

53rd percentile

5.7%

Higher net margin than 53% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

89th percentile

52%

Faster asset growth than 89% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

76th percentile

32%

Faster revenue growth than 76% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$607,201

Up $206,631 (+52%) from 2022

Net Assets

Up

$322,994

Up $58,997 (+22%) from 2022

Liabilities

Up

$284,207

Up $147,634 (+108%) from 2022

Revenue

Up

$1,038,180

Up $249,072 (+32%) from 2022

Expenses

Up

$979,183

Up $65,429 (+7.2%) from 2022

Net Income

Up

$58,997

Up $183,643 (+147%) from 2022

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $514,324Liabilities 2011: $223,938Net Assets 2011: $290,3862011Assets 2012: $525,423Liabilities 2012: $243,321Net Assets 2012: $282,1022012Assets 2013: $479,764Liabilities 2013: $20,294Net Assets 2013: $459,4702013Assets 2014: $299,320Liabilities 2014: $15,973Net Assets 2014: $283,3472014Assets 2015: $293,543Liabilities 2015: $9,284Net Assets 2015: $284,2592015Assets 2016: $222,348Liabilities 2016: $6,426Net Assets 2016: $215,9222016Assets 2017: $355,394Liabilities 2017: $139,547Net Assets 2017: $215,8472017Assets 2018: $237,006Liabilities 2018: $49,492Net Assets 2018: $187,5142018Assets 2019: $279,448Liabilities 2019: $80,114Net Assets 2019: $199,3342019Assets 2020: $470,830Liabilities 2020: $236,271Net Assets 2020: $234,5592020Assets 2021: $567,602Liabilities 2021: $178,959Net Assets 2021: $388,6432021Assets 2022: $400,570Liabilities 2022: $136,573Net Assets 2022: $263,9972022Assets 2023: $607,201Liabilities 2023: $284,207Net Assets 2023: $322,9942023Assets 2024: $611,576Liabilities 2024: $214,614Net Assets 2024: $396,9622024

Highlighted filing

2023

Assets$607,201
Liabilities$284,207
Net Assets$322,994

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $438,190Expenses 2011: $474,980Net Income 2011: -$36,7902011Revenue 2012: $680,761Expenses 2012: $691,071Net Income 2012: -$10,3102012Revenue 2013: $779,583Expenses 2013: $750,695Net Income 2013: $28,8882013Revenue 2014: $458,351Expenses 2014: $518,967Net Income 2014: -$60,6162014Revenue 2015: $390,297Expenses 2015: $426,160Net Income 2015: -$35,8632015Revenue 2016: $326,837Expenses 2016: $352,439Net Income 2016: -$25,6022016Revenue 2017: $365,823Expenses 2017: $365,898Net Income 2017: -$752017Revenue 2018: $433,090Expenses 2018: $461,423Net Income 2018: -$28,3332018Revenue 2019: $465,785Expenses 2019: $453,965Net Income 2019: $11,8202019Revenue 2020: $611,271Expenses 2020: $576,046Net Income 2020: $35,2252020Revenue 2021: $724,563Expenses 2021: $570,479Net Income 2021: $154,0842021Revenue 2022: $789,108Expenses 2022: $913,754Net Income 2022: -$124,6462022Revenue 2023: $1,038,180Expenses 2023: $979,183Net Income 2023: $58,9972023Revenue 2024: $1,399,725Expenses 2024: $1,313,555Net Income 2024: $86,1702024

Highlighted filing

2023

Revenue$1,038,180
Expenses$979,183
Net Income$58,997
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 15, 2024
Return Version
2022v5.0
Gross Receipts
$1,038,180
Mission and Program Overview

Mission

Providing education, training and advocacy regarding employee rights and benefits for all working people, to include their immigration status.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$325,277$427,883▲ $102,606
Accounts Receivable$24,153$121,728▲ $97,575
Savings and Temporary Cash Investments$50,840$50,840→ $0
Prepaid Expenses and Deferred Charges$300$6,750▲ $6,450
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$400,570$607,201▲ $206,631
Other Assets Total-$0-
Liabilities
Deferred Revenue$114,385$269,877▲ $155,492
Accounts Payable and Accrued Expenses$22,188$14,330▼ $7,858
Total Liabilities$136,573$284,207▲ $147,634
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$263,997$322,994▲ $58,997
Total Net Assets Fund Balance$263,997$322,994▲ $58,997
Total Liabilities and Net Assets / Fund Balance$400,570$607,201▲ $206,631

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$4,054$4,054
Compensation and Service Providers

Board Members and Trustees

NameTitle
Thomas I WoodPresident
Millie ReeceVice President
Harold RuckerDirector
Jerry ButkiewiczDirector
Pat ZaharapoulosDirector
Terry LapinskyDirector
Peter ZschiescheSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,021,273
Program Service Revenue
$16,907
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,018,735
Change in Net Assets
$58,997

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,038,180
Total Revenue per Audited Statements
$1,038,180
Total Revenue per Form 990
$1,038,180
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$668,781
Salaries, Compensation, and Employee Benefits$310,402
Total Fundraising Expense$27,849
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$220,332$38,558$16,525$275,415
Office Expenses$55,259$12,044$3,542$70,845
Occupancy$29,468$6,423$1,889$37,780
All Other Expenses$31,542$5,004$884$37,430
Payroll Taxes$17,416$3,048$1,306$21,770
Other Expenses$13,692$2,567$856$17,115
Fees for Services Accounting-$15,715-$15,715
Other Employee Benefits$10,574$1,850$793$13,217
Information Technology$7,866$1,714$504$10,084
Insurance-$6,606-$6,606
Conferences and Meetings$1,352$295$87$1,734
Travel-$97-$97
Total Functional Expenses$852,439$98,895$27,849$979,183

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$979,183
Total Expenses per Audited Statements$979,183
Total Expenses per Form 990$979,183
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

A copy of the form 990, including all schedules, is provided to the members of the governing body for their review and comment prior to filing the form with the internal revenue service.

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

The organization monitors and enforces its conflict of interest policy in accordance with requirements as called in its conflict of interest policy.

Form 990, Part VI, Section C, Line 19

The governing documents and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Labors Training and Community
EIN
95-6136389
Phone
6195211372
Address
4161 HOME AVENUE 201, SAN DIEGO, CA 92105

Signing Officer

Name
Alor Calderon
Title
Executive Director
Signed
2024-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas I Wood
Formed
1963
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
13
Volunteers
13

Preparer

Firm
Bonk Cushman Eagle & Garcia
Address
5440 Morehouse Dr Ste 3500, San Diego, CA 92121
Preparer
Andres D Garcia CPA
Phone
6192978080
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IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01306
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03048
IRS990/PayrollTaxesGrp/ProgramServicesAmt017416
IRS990/PayrollTaxesGrp/TotalAmt021770
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0300
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06750
IRS990/PrincipalOfficerNm0THOMAS I WOOD
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0ADMINISTRATIVE
IRS990/ProgramServiceRevenueGrp/Desc1UI APPEALS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt016700
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1207
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt016700
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1207
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0777008
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0534118
IRS990/PYProgramServiceRevenueAmt012100
IRS990/PYRevenuesLessExpensesAmt0-124646
IRS990/PYSalariesCompEmpBnftPaidAmt0379636
IRS990/PYTotalExpensesAmt0913754
IRS990/PYTotalRevenueAmt0789108
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt058997
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt050840
IRS990/SavingsAndTempCashInvstGrp/EOYAmt050840
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01021273
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0777008
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0696624
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0521302
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0452800
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03469007
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0259
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0101
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0360
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt016907
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt012100
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt027939
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt089710
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt012884
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0159540
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.95590
IRS990ScheduleA/PublicSupportPY170Pct00.93760
IRS990ScheduleA/PublicSupportTotal170Amt03469007
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01021273
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0777008
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0696624
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0521302
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0452800
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03469007
IRS990ScheduleA/TotalSupportAmt03628907
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04054
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04054
IRS990ScheduleD/ExpensesSubtotalAmt0979183
IRS990ScheduleD/RevenueSubtotalAmt01038180
IRS990ScheduleD/TotalExpensesPerForm990Amt0979183
IRS990ScheduleD/TotalRevenuePerForm990Amt01038180
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01038180
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0979183
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE FORM 990, INCLUDING ALL SCHEDULES, IS PROVIDED TO THE MEMBERS OF THE GOVERNING BODY FOR THEIR REVIEW AND COMMENT PRIOR TO FILING THE FORM WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MONITORS AND ENFORCES ITS CONFLICT OF INTEREST POLICY IN ACCORDANCE WITH REQUIREMENTS AS CALLED IN ITS CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0400570
IRS990/TotalAssetsEOYAmt0607201
IRS990/TotalAssetsGrp/BOYAmt0400570
IRS990/TotalAssetsGrp/EOYAmt0607201
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01021273
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt027849
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt098895
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0852439
IRS990/TotalFunctionalExpensesGrp/TotalAmt0979183
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0136573
IRS990/TotalLiabilitiesEOYAmt0284207
IRS990/TotalLiabilitiesGrp/BOYAmt0136573
IRS990/TotalLiabilitiesGrp/EOYAmt0284207
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0263997
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0322994
IRS990/TotalProgramServiceExpensesAmt0852439
IRS990/TotalProgramServiceRevenueAmt016907
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt016907
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01038180
IRS990/TotalVolunteersCnt013
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0400570
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0607201
IRS990/TravelGrp/ManagementAndGeneralAmt097
IRS990/TravelGrp/TotalAmt097
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.61$0.21$0.40$1.40$1.31$0.09
2023Detailed filing. Detailed filing data is available for this year.$0.61$0.28$0.32$1.04$0.98$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.40$0.14$0.26$0.79$0.91$0.12
2021Detailed filing. Detailed filing data is available for this year.$0.57$0.18$0.39$0.72$0.57$0.15
2020Detailed filing. Detailed filing data is available for this year.$0.47$0.24$0.23$0.61$0.58$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.28$0.08$0.20$0.47$0.45$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.24$0.05$0.19$0.43$0.46$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.36$0.14$0.22$0.37$0.37$0.00
2016Summary only. Only limited summary data is available for this year.$0.22$0.01$0.22$0.33$0.35$0.03
2015Summary only. Only limited summary data is available for this year.$0.29$0.01$0.28$0.39$0.43$0.04
2014Summary only. Only limited summary data is available for this year.$0.30$0.02$0.28$0.46$0.52$0.06
2013Summary only. Only limited summary data is available for this year.$0.48$0.02$0.46$0.78$0.75$0.03
2012Summary only. Only limited summary data is available for this year.$0.53$0.24$0.28$0.68$0.69$0.01
2011Summary only. Only limited summary data is available for this year.$0.51$0.22$0.29$0.44$0.47$0.04