Construction and General Laborers' Union Local 976
Nonprofit profile at a glance
- EIN
- 020173352
- IRS 990 coverage
- 2016–2024
- Forms available
- Form 990 2024
- Location
- Portsmouth, NH, USA
- Phone
- 6034364910
- Rating confidence
- Limited
Reported finances
- Revenue
- $322,065
- Expenses
- $303,713
- Assets
- $1,055,053
- Liabilities
- $18,718
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- GORDON HARNUM (VICE PRESIDENT)
- MICHAEL LEMIEUX (PRESIDENT)
Highest reported compensation
- DAVID SPECHUILLI (TREASURER/BUS. MGR.): $90,979 total reported compensation
- MICHAEL LEMIEUX (PRESIDENT): $800 total reported compensation
- GARY LESSARD (EXECUTIVE BOARD MEMBER): $460 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Enforcement of collective bargaining agreement on behalf of local labor union members.
What it reported doing in 2024
The collection of membership dues & provides for representation of union members in labor negotiations.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 92
- Accountability: 68
- Sustainability: 52
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 2 of 9 controls in place; rating input score 22
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 5.7%; rating input score 52; 52nd percentile among comparable filings
- Total-asset coverage ratio: 3.47; rating input score 72; 72nd percentile among comparable filings
- Liabilities to assets ratio: 0.02; rating input score 41; 41st percentile among comparable filings
- Officer compensation ratio: 30.8%; rating input score 10; 10th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 1.6% per year; rating input score 100; 32nd percentile among comparable filings
- Asset growth: 6.9% per year; rating input score 100; 55th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 8 of 8 board members independent · 2 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $91K · 11 people listed
- Consistency: 14 of 14 current checks pass
- Schedules: 3 filed schedules · includes major donors
- Filing history: 8 filing years from 2016 to 2024
- Contacts: How to reach this organization
- Money network: 10 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Accountability: Governance controls: 7 of 9 not reported.
- Review — Sustainability: Operating margin scored 52/100.
- High — Sustainability: Officer compensation ratio scored 10/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 41/100.