Construction & General Laborers Union FY2021 filing

Not tax-deductible

New Castle, PA501(c)(5)EIN 25-0694421Revenue $392K in FY2021

On file with the IRS20 S Mercer St Ste 2a, 16101-3859 · New Castle, PATax-exempt since Sep 1940

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Local 964 is engaged in the business of organizing workers to secure improved wages, working conditions and other economic benefits through negotiations and collective bargaining.

50¢ of each $1 spent went to programs.
$100K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

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FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(5)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $37K a year · 8% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
50%
of spending
Concern: 50% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$100K
to officers and key staff · 25% of spending
Worth a look: pay to officers and key staff is 25% of spending; over 20%.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Fine: 2.6 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$27K
6% of total assets
Looks good: liabilities are 6% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 8 voting members
Concern: none of 8 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$392K
-3% vs prior year
Spent
$406K
To programs
50%
Net assets
$400K
By yearFY2020–FY2024
Revenue
$392K
FY2021▼ -3%
Tap a bar for its year
Revenue by fiscal year
FY2020$404K
FY2021$392K
FY2022$447K
FY2023$471K
FY2024$480K
Expenses
$406K
FY2021▼ -3%
Tap a bar for its year
Expenses by fiscal year
FY2020$417K
FY2021$406K
FY2022$396K
FY2023$391K
FY2024$398K
Net assets
$400K
FY2021▼ -3%
Tap a bar for its year
Net assets by fiscal year
FY2020$415K
FY2021$400K
FY2022$451K
FY2023$530K
FY2024$612K

From the FY2021 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Sep 1940.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

50 cents of each dollar spent went to programs.

Program services 50% · $202K Management & general 30% · $122K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

10 people listed on the 990; $100K paid to officers and key staff.

Part VII, Section A · reportable compensation
$95,100Pt VII · Sec A
$720Pt VII · Sec A
Secretary-Treas
$720Pt VII · Sec A
Executive Board
$720Pt VII · Sec A
Sargent at Arms
$720Pt VII · Sec A
$720Pt VII · Sec A
$720Pt VII · Sec A
Executive Board
$660Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Jeffrey a Grinnell$98,655$97,371$96,696$95,100$98,750
Michael McClenahan$840$800$720$720$720
Matthew J Fenati$840$800$720$720$720
Joe Bello$840$680———
Mackenzie Palmer$840$560———
Seth Ayres$840$560———
Bob Murphy$840$560———
Michael R Hudak$770$800$720$720$420

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Organizes workers for better pay, conditions, and benefits through negotiation.

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Provided by the organization

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1 program · $202K · in their own filed words · FY2021
01

To organize all workers and to secure improved wages, hours, working conditions and other economic advantages through organization, negotiation and collective bargaining.

$202Kprogram expense

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$392K
Ln 12
Fees for servicesLn 2g$382K
Investment incomeLn 3$10K
Other incomeLn 4–11$160
Money outPt IX
$406K
Ln 25
Programscol B$202K
Managementcol C$122K
Owns and owesPt X
$400K
net assets · Ln 32
Cash and savingsLn 1–2$88K
Total assetsLn 16$427K
LiabilitiesLn 26$27K
PeoplePt VI, VII
10
listed · VII A
PaidVII A10
Voting boardVI 1a8
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$382K
Investment incomeLn 3$10K
Other incomeLn 4–11$160
Gains on assetsLn 7$0
Total revenueLn 12$392K
Assets in detailPt X, end of year
CashLn 1$5K
SavingsLn 2$83K
Cash and savings togetherLn 1–2$88K
InvestmentsLn 11–13$299K
Land, buildings, equipmentLn 10c$2K
Other assetsLn 15$0
Total assetsLn 16$427K
LiabilitiesLn 26$27K
Net assetsLn 32$400K
OperationsPt I, VI
EmployeesI 53
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$128K$88K
InvestmentsLn 11–13$289K$299K
Land, buildings, equipmentLn 10c$2K$2K
Total assetsLn 16$446K$427K
LiabilitiesLn 26$31K$27K
Net assetsLn 32$415K$400K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$1K$1K
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$5K$5K
Pay of current officers, directors and key staffLn 5$100K$100K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$69K$10K$60K
Pension plan contributionsLn 8$58K$46K$11K
Other employee benefitsLn 9$37K$20K$17K
Payroll taxesLn 10$13K$13K$36
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$8K$8K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$2K$2K
Advertising and promotionLn 12$0
Office expensesLn 13$3K$3K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$7K$7K
TravelLn 17$4K$4K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$82K
Depreciation, depletion and amortizationLn 22$364$364
InsuranceLn 23$1K$1K
Other expenses (24a–d)Ln 24$13K$1K$12K
All other expensesLn 24e$1K$587$622
Total functional expensesLn 25$406K$202K$122K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $480K$398K$82K$612K 990 PDF
FY2023 $471K$391K$79K$530K 990 PDF
FY2022 $447K$396K$51K$451K 990 PDF
FY2021 Viewing $392K$406K−$14K$400K 990 PDF
FY2020 $404K$417K−$13K$415K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $391,872 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $373,010$381,523
I-10 Investment incomePrior year $9,965$10,189
I-11 Other revenuePrior year $20,927$160
I-12 Total revenuePrior year $403,902$391,872
I-13 Grants and similar amounts paidPrior year $3,635$1,000
I-14 Benefits paid to membersPrior year $254$4,597
I-15 Salaries and benefitsPrior year $272,974$278,370
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $140,085$122,220
I-18 Total expensesPrior year $416,948$406,187
I-19 Revenue less expensesPrior year −$13,046−$14,315
Part VI · Governance 0 of 8 board members independent, 1 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members0
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $391,872 across 9 lines filed
VIII-1h Total contributions, gifts and grants$0
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $381,523$381,523
VIII-3 Investment incomeRelated to mission $10,189$10,189
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $160$160
VIII-12 Total revenueRelated to mission $391,872$391,872
Part IX · Statement of functional expenses $406,187 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individualsPrograms $1,000$1,000
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for membersPrograms $4,597$4,597
IX-5 Pay of current officers, directors and key staffPrograms $100,320$100,320
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $9,880 · Management $59,610$69,490
IX-8 Pension plan contributionsPrograms $46,362 · Management $11,381$57,743
IX-9 Other employee benefitsPrograms $20,252 · Management $17,184$37,436
IX-10 Payroll taxesPrograms $13,345 · Management $36$13,381
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $7,747$7,747
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesManagement $2,340$2,340
IX-12 Advertising and promotion$0
IX-13 Office expensesManagement $2,763$2,763
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyManagement $7,200$7,200
IX-17 TravelPrograms $4,395$4,395
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$82,080
IX-22 Depreciation, depletion and amortizationManagement $364$364
IX-23 InsuranceManagement $1,300$1,300
IX-24 Other expenses (24a–d)Programs $1,309 · Management $11,513$12,822
IX-24e All other expensesPrograms $587 · Management $622$1,209
IX-25 Total functional expensesPrograms $202,047 · Management $122,060 · Fundraising $0$406,187
Part X · Balance sheet $427,021 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $22,287$5,173
X-2 Savings and temporary cash investmentsStart of year $105,716$83,307
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $26,468$37,499
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $1,958$1,594
X-11 Publicly traded securities$0
X-12 Other securitiesStart of year $289,351$299,448
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $445,780$427,021
X-17 Accounts payable and accrued expensesStart of year $31,213$26,769
X-26 Total liabilitiesStart of year $31,213$26,769
X-27 Net assets without donor restrictionsStart of year $414,567$400,252
X-32 Total net assets or fund balancesStart of year $414,567$400,252
X-33 Total liabilities and net assetsStart of year $445,780$427,021
Part XI · Reconciliation of net assets $400,252 net assets at year end
XI-1 Total revenue$391,872
XI-2 Total expenses$406,187
XI-3 Revenue less expenses−$14,315
XI-4 Net assets at start of year$414,567
XI-10 Net assets at end of year$400,252

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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