Laborers Union Local 110

Nonprofit profile at a glance

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

9 people listed

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Operation of local union

Revenue model: Earned-program. 79% of the money available for current operations came from fees and other program revenue.
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 available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 92.3%; rating input score 92; 10th percentile among comparable filings
Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
Foreign activity oversight: Limited
Grant itemization coverage: 40.3%; rating input score 40; 14th percentile among comparable filings
Major donor itemization: Limited
Related-party transparency: Yes; rating input score 100

Independent voting board: 0%; rating input score 0; 3rd percentile among comparable filings
Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass

Operating margin: 7.1%; rating input score 56; 56th percentile among comparable filings
Total-asset coverage ratio: 6.33; rating input score 86; 86th percentile among comparable filings
Liabilities to assets ratio: 0; rating input score 94; 94th percentile among comparable filings
Officer compensation ratio: 32.2%; rating input score 5; 5th percentile among comparable filings

Program expense growth: Limited
Revenue growth: 5.6% per year; rating input score 100; 46th percentile among comparable filings
Asset growth: 3.2% per year; rating input score 100; 25th percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 0 of 7 board members independent · 7 of 9 filing controls reported
Programs: 1 filed program accomplishment
Leadership: top reported pay $273K · 9 people listed · 1 of 6 pay-setting controls reported
Consistency: 13 of 14 current checks pass · 1 finding to review
Schedules: 6 filed schedules · includes grants and executive pay
Filing history: 15 filing years from 2010 to 2024
Contacts: How to reach this organization
Money network: 22 filed money-flow records
Related organizations: 14 filed related-organization links
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.

Signals prioritize questions for review. They are not findings of misconduct.

High — Accountability: Independent voting board scored 0/100.
Moderate — Transparency & Controls: Grant itemization coverage scored 40/100.
Review — Accountability: Governance controls: 2 of 9 not reported.
Review — Sustainability: Operating margin scored 56/100.
Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
High — Sustainability: Officer compensation ratio scored 5/100.