Liabilities / Assets
12th percentile
Higher debt load relative to assets than 12% of similar nonprofits.
EIN 31-4229654 • 501(c)5 • Westerville, OH
Profile
To represent union members in the workplace in negotiations and to pursue job opportunities with employers for members.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
12th percentile
Higher debt load relative to assets than 12% of similar nonprofits.
Liabilities / Revenue
12th percentile
Higher debt load relative to revenue than 12% of similar nonprofits.
Net Margin
70th percentile
Higher net margin than 70% of similar nonprofits.
Top Officer Pay
87th percentile
Higher top officer pay than 87% of similar nonprofits.
Top officer pay equals 3.7% of source-year revenue.
Asset Growth
74th percentile
Faster asset growth than 74% of similar nonprofits.
Revenue Growth
87th percentile
Faster revenue growth than 87% of similar nonprofits.
Assets
Up$34,614,202
Up $4,017,694 (+13%) from 2023
Liabilities
Up$1,835
Up $1,835 from 2023
Net Assets
Up$34,612,367
Up $4,015,859 (+13%) from 2023
Revenue
Up$12,114,243
Up $2,403,621 (+25%) from 2023
Expenses
Up$9,275,047
Up $974,766 (+12%) from 2023
Net Income
Up$2,839,196
Up $1,428,855 (+101%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
The organizations mission is to provide its members with training, upgrading, organizing and legal services as necessary.
To represent union members in the workplace in negotiations and to pursue job opportunities with employers for members.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $26,625,733 | $28,850,888 | ▲ $2,225,155 |
| Cash and Non-Interest-Bearing Accounts | $3,108,149 | $4,925,785 | ▲ $1,817,636 |
| Land, Buildings, and Equipment, Net | $862,626 | $837,529 | ▼ $25,097 |
| Savings and Temporary Cash Investments | - | $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 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $30,596,508 | $34,614,202 | ▲ $4,017,694 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | - | $1,835 | - |
| Total Liabilities | $0 | $1,835 | ▲ $1,835 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $30,596,508 | $34,612,367 | ▲ $4,015,859 |
| Total Net Assets Fund Balance | $30,596,508 | $34,612,367 | ▲ $4,015,859 |
| Total Liabilities and Net Assets / Fund Balance | $30,596,508 | $34,614,202 | ▲ $4,017,694 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $403,523 | $374,642 | $778,165 |
| Equipment | $239,031 | $131,359 | $370,390 |
| Leasehold Improvements | $89,761 | $126,027 | $215,788 |
| Land | $97,000 | - | $97,000 |
| Other Land Buildings | $8,214 | $40,503 | $48,717 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Ralph Cole | Treasurer | FT | $423,392 | $26,670 | $450,062 |
| Robert E Richardson | President | - | $30,282 | - | $30,282 |
| Anthony Liberatone Jr | Vice President | - | $27,398 | - | $27,398 |
| Clint Powell | Trustee | - | $25,500 | - | $25,500 |
| Gary Bretz | Trustee | - | $23,800 | - | $23,800 |
| Robert Mccaskill | Trustee | - | $23,800 | - | $23,800 |
| Terrence Joyce | Trustee | - | $23,800 | - | $23,800 |
| David Fleetwood | Trustee | - | $18,032 | - | $18,032 |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Mangano Law Offices | Legal | 2460 Fairmount Blvd Suite 225, Cleveland, OH 44106 | $104,902 |
| Line Item | Amount |
|---|---|
| Other Expenses | $7,480,970 |
| Salaries, Compensation, and Employee Benefits | $1,682,710 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $622,675 |
| Other Salaries and Wages | - | - | - | $526,638 |
| Pension Plan Contributions | - | - | - | $305,369 |
| Depreciation Depletion | - | - | - | $142,228 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $121,739 |
| Other Employee Benefits | - | - | - | $117,720 |
| Benefits to Members | - | - | - | $111,367 |
| Payroll Taxes | - | - | - | $110,308 |
| Fees for Services Legal | - | - | - | $104,902 |
| Office Expenses | - | - | - | $102,628 |
| All Other Expenses | - | - | - | $100,326 |
| Travel | - | - | - | $76,032 |
| Other Expenses | - | - | - | $68,798 |
| Occupancy | - | - | - | $64,993 |
| Fees for Services Accounting | - | - | - | $45,591 |
| Conferences and Meetings | - | - | - | $31,564 |
| Insurance | - | - | - | $12,371 |
| Information Technology | - | - | - | $6,658 |
| Total Functional Expenses | $0 | $0 | $0 | $9,275,047 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $9,275,047 |
| Total Expenses per Audited Statements | $9,275,047 |
| Total Expenses per Form 990 | $9,275,047 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Amount |
|---|---|
| Political Expenditures | $221,560 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
“The district council is comprised of 24 separate laborer locals operating in the state of ohio. The twenty-four,24, operating locals are as follows 1. Local union 894, akron 2. Local union 245, ashtabula 3. Local union 1015, canton 4. Local union 265, cincinnati 5. Local union 860, clevland 6. Local union 310, cleveland 7. Local union 1099, cleveland 8. Local union 423, columbus 9. Local union 1410, dayton 10.local union 329, lima 11.local union 758, lorain 12.local union 1216, mansfield 13.local union 639, marietta 14.local union 574, marion 15.local union 534, middletown 16.local union 134, newcomerstown 17.local union 83, portsmouth 18.local union 480, sandusky 19.local union 809, steubenville 20.local union 500, toledo 21.local union 935, warren 22.local union 141, westerville 23.local union 125, youngstown 24.local union 530, zanesville”
“A copy of the irs form 990 is supplied by the preparer of the return,a licensed cpa, to the district council financial secretary/treasurer for his review and approval before signature and filing with the irs. The d.c. Financial secretary will make available a copy of the return to all members of the executive committee.”
“The written conflict of interest policy is included in the code of best practices that is part of the constitution by which our organization is governed. Any member or employee of the organization can contact the liuna general president with any complaint arising under the constitution, the code of best practices, or any other disiplinary procedure that must be followed when necessary and the independent officers who are entrusted to enforce the code. The u.s. Depoartment of labor requires all non-clerical employees to report on the form lm-30 potential situations where there may be conflicts of interest. This information is open to the public.”
“An annual audit is performed on the operations of the district council by an outside cpa and submitted to the financial secretary/treasurer. An international constitution, charter and bylaws govern the operations of the district council. Upon request by any party, the district council is required by federal law to make a copy of the filed tax returns available. At each union meeting a copy of the international constitution is available for any member to review and question. All financial records for each months activity are presented to the membership for their approval and review at each months union meetings. The operations of the organization are available to the public via the u.s. Department of labor website. The district council is required annually to file a prescribed form dol lm-2 that reports the cash basis activity of the district council.”
“The written whistleblower policy is inferred in the code of best practices that is part of the constitution by which our organization is governed. Any member or employee of the organization can contact the liuna general president with any complaint arising under the constitution, the code of best practices, or any other disiplinary procedure that must be followed when necessary and the independent officers who are entrusted to enforce the code. Additionally both the constitution and the governing documents mandate compliance with mandatory record retention policies as mandated by both the u.s. Department of labor and the internal revenue service.”
“TAX SOFTWARE HAS LIMITATIONS ON TITLE/POSITION FOR OFFICERS. WE ARE USING SCHEDULE O TO PROVIDE THE ACTUAL TITLES TO THESE OFFICERS. Ralph Cole - Business Manager/Secretary Treasurer, Robert Richardson - President, Anthony Liberatore - Vice President, Clint Powell - Sergeant at Arms, Gary Bretz - Executive Board Member, Terrence Joyce - Executive Board Member, Robert McCaskill - Executive Board, David Fleetwood - Executive Board Member.”
“Accounting for the uncertainty of tax positions can impact the financial statements. Even though the district council is exempt from income taxes, the district council must still consider whether its exempt income and other activities of the district council might be determined to be unrelated business income, and whether the district council has properly maintained its tax exempt status. Financial interpretation no. 48 i.e. Fin 48 , published by the financial accounting standards board, addresses the issue of accounting for the uncertainty of material tax positions impacting the financial statements. The officers have adopted the provisions of fin 48 effective december 31, 2015. The accounting for all material positions taken, or expected to be taken, on any income tax return is governed by fin 48. Income tax returns include those positions that were filed or that should have been filed with federal taxing authorities. It is the officers policy to assess all material postions taken on any federal income tax return. The officers will require its tax counsel to communicate to them all such uncertain tax positions in order to evaluate the impact of the tax position and the reporting and disclosure required. The requirement will apply to not only the current reporting year but also to all prior open reporting years that could still be subject to examination by a taxing authority. The officers have determined that any material uncertain tax positions that are presented to the officers will be recognized and measured using a more-likely-than-not , mltn threshold. The mltn threshold means that 1. A benefit related to an uncertain tax position may not be recognized in the financial statements unless it is mltn that the position will be sustained based on its technical merits, and 2. Theremust be more than a 50 likelihood that the position would be sustained if challenged and considered by the highest court in the relevant jurisdiction. Measurement of any uncertain tax position will require calculating the cumulative probability of an outcome either for or against the tax position. The tax benefit of a qualifying position is the largest amount of tax benefit that is more than 50 likely to be realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information. Initial recognition of an uncertain tax position will require continued reassessment of the tax position on an annual basis. As of each year end any unresolved uncertain tax postions must be reassessed, and the trustees must determine whether 1. The factors underlying the sustainability assertions have changed and, 2. The amount of the recognized tax benefit is still appropriate. Developments such as case law, changes in tax law, new rulings or regulations issued by taxing authorities, could affect whether a tax position should be recognized or the amount that should be reported. The fund will be required to accrue interest and penalties that, under present tax law, the fund would incur if the uncertain tax position ultimately were not sustained. For the year ending december 31, 2024, no uncertain tax positions were determined to exist.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 1835 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO REPRESENT UNION MEMBERS IN THE WORKPLACE IN NEGOTIATIONS AND TO PURSUE JOB OPPORTUNITIES WITH EMPLOYERS FOR MEMBERS. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 100326 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 111367 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | RALPH COLE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6148959002 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 152 DORCHESTER SQUARE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | WESTERVILLE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 430813350 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 3108149 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 4925785 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 622675 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 31564 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 104902 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 2460 Fairmount Blvd Suite 225 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | CLEVELAND |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 44106 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | MANGANO LAW OFFICES |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | LEGAL |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 111367 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1170229 |
| IRS990/CYOtherExpensesAmt | 0 | 7480970 |
| IRS990/CYOtherRevenueAmt | 0 | 1793882 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 9150132 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 2839196 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1682710 |
| IRS990/CYTotalExpensesAmt | 0 | 9275047 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 12114243 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 142228 |
| IRS990/Desc | 0 | LABORERS DISTRICT COUNCIL OF OHIO EXISTS TO NEGOTIATE IMPROVED PREVAILING AND CONTINUING WAGE RATES AND FRINGE BENEFIT PACKAGES FOR ITS MEMBERS. LABORERS DISTRICT COUNCIL OF OHIO REPRESENTS ITS MEMBERS IN LABOR RELATED ISSUES. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 15 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 45591 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 104902 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 121739 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 26670 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | RALPH COLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ROBERT E RICHARDSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ANTHONY LIBERATONE JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | CLINT POWELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ROBERT MCCASKILL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | TERRENCE JOYCE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | GARY BRETZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | DAVID FLEETWOOD |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 23800 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 23800 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 18032 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Trustee |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1972 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 12114243 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 67331 |
| IRS990/GroupExemptionNum | 0 | 0121 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 6658 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 12371 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 1170229 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1170229 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 26625733 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 28850888 |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 672531 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 862626 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 837529 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1510060 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | ACCOUNTING FOR THE UNCERTAINTY OF TAX POSITIONS CAN IMPACT THE FINANCIAL STATEMENTS. EVEN THOUGH THE DISTRICT COUNCIL IS EXEMPT FROM INCOME TAXES, THE DISTRICT COUNCIL MUST STILL CONSIDER WHETHER ITS EXEMPT INCOME AND OTHER ACTIVITIES OF THE DISTRICT COUNCIL MIGHT BE DETERMINED TO BE UNRELATED BUSINESS INCOME, AND WHETHER THE DISTRICT COUNCIL HAS PROPERLY MAINTAINED ITS TAX EXEMPT STATUS. FINANCIAL INTERPRETATION NO. 48 I.E. FIN 48 , PUBLISHED BY THE FINANCIAL ACCOUNTING STANDARDS BOARD, ADDRESSES THE ISSUE OF ACCOUNTING FOR THE UNCERTAINTY OF MATERIAL TAX POSITIONS IMPACTING THE FINANCIAL STATEMENTS. THE OFFICERS HAVE ADOPTED THE PROVISIONS OF FIN 48 EFFECTIVE DECEMBER 31, 2015. THE ACCOUNTING FOR ALL MATERIAL POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, ON ANY INCOME TAX RETURN IS GOVERNED BY FIN 48. INCOME TAX RETURNS INCLUDE THOSE POSITIONS THAT WERE FILED OR THAT SHOULD HAVE BEEN FILED WITH FEDERAL TAXING AUTHORITIES. IT IS THE OFFICERS POLICY TO ASSESS ALL MATERIAL POSTIONS TAKEN ON ANY FEDERAL INCOME TAX RETURN. THE OFFICERS WILL REQUIRE ITS TAX COUNSEL TO COMMUNICATE TO THEM ALL SUCH UNCERTAIN TAX POSITIONS IN ORDER TO EVALUATE THE IMPACT OF THE TAX POSITION AND THE REPORTING AND DISCLOSURE REQUIRED. THE REQUIREMENT WILL APPLY TO NOT ONLY THE CURRENT REPORTING YEAR BUT ALSO TO ALL PRIOR OPEN REPORTING YEARS THAT COULD STILL BE SUBJECT TO EXAMINATION BY A TAXING AUTHORITY. THE OFFICERS HAVE DETERMINED THAT ANY MATERIAL UNCERTAIN TAX POSITIONS THAT ARE PRESENTED TO THE OFFICERS WILL BE RECOGNIZED AND MEASURED USING A MORE-LIKELY-THAN-NOT , MLTN THRESHOLD. THE MLTN THRESHOLD MEANS THAT 1. A BENEFIT RELATED TO AN UNCERTAIN TAX POSITION MAY NOT BE RECOGNIZED IN THE FINANCIAL STATEMENTS UNLESS IT IS MLTN THAT THE POSITION WILL BE SUSTAINED BASED ON ITS TECHNICAL MERITS, AND 2. THEREMUST BE MORE THAN A 50 LIKELIHOOD THAT THE POSITION WOULD BE SUSTAINED IF CHALLENGED AND CONSIDERED BY THE HIGHEST COURT IN THE RELEVANT JURISDICTION. MEASUREMENT OF ANY UNCERTAIN TAX POSITION WILL REQUIRE CALCULATING THE CUMULATIVE PROBABILITY OF AN OUTCOME EITHER FOR OR AGAINST THE TAX POSITION. THE TAX BENEFIT OF A QUALIFYING POSITION IS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS MORE THAN 50 LIKELY TO BE REALIZED UPON ULTIMATE SETTLEMENT WITH A TAXING AUTHORITY THAT HAS FULL KNOWLEDGE OF ALL RELEVANT INFORMATION. INITIAL RECOGNITION OF AN UNCERTAIN TAX POSITION WILL REQUIRE CONTINUED REASSESSMENT OF THE TAX POSITION ON AN ANNUAL BASIS. AS OF EACH YEAR END ANY UNRESOLVED UNCERTAIN TAX POSTIONS MUST BE REASSESSED, AND THE TRUSTEES MUST DETERMINE WHETHER 1. THE FACTORS UNDERLYING THE SUSTAINABILITY ASSERTIONS HAVE CHANGED AND, 2. THE AMOUNT OF THE RECOGNIZED TAX BENEFIT IS STILL APPROPRIATE. DEVELOPMENTS SUCH AS CASE LAW, CHANGES IN TAX LAW, NEW RULINGS OR REGULATIONS ISSUED BY TAXING AUTHORITIES, COULD AFFECT WHETHER A TAX POSITION SHOULD BE RECOGNIZED OR THE AMOUNT THAT SHOULD BE REPORTED. THE FUND WILL BE REQUIRED TO ACCRUE INTEREST AND PENALTIES THAT, UNDER PRESENT TAX LAW, THE FUND WOULD INCUR IF THE UNCERTAIN TAX POSITION ULTIMATELY WERE NOT SUSTAINED. FOR THE YEAR ENDING DECEMBER 31, 2024, NO UNCERTAIN TAX POSITIONS WERE DETERMINED TO EXIST. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X : FIN48 Footnote |
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| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | LINE 3 - COMPENSATION ANNUALLY THE ELECTED OFFICERS AND THE MEMBERSHIP REPRESENTATIVES ESTABLISH THE PAY FOR ALL ELECTED OFFICERS. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part II, Compensation from Unrelated Organizations |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE DISTRICT COUNCIL IS COMPRISED OF 24 SEPARATE LABORER LOCALS OPERATING IN THE STATE OF OHIO. THE TWENTY-FOUR,24, OPERATING LOCALS ARE AS FOLLOWS 1. LOCAL UNION 894, AKRON 2. LOCAL UNION 245, ASHTABULA 3. LOCAL UNION 1015, CANTON 4. LOCAL UNION 265, CINCINNATI 5. LOCAL UNION 860, CLEVLAND 6. LOCAL UNION 310, CLEVELAND 7. LOCAL UNION 1099, CLEVELAND 8. LOCAL UNION 423, COLUMBUS 9. LOCAL UNION 1410, DAYTON 10.LOCAL UNION 329, LIMA 11.LOCAL UNION 758, LORAIN 12.LOCAL UNION 1216, MANSFIELD 13.LOCAL UNION 639, MARIETTA 14.LOCAL UNION 574, MARION 15.LOCAL UNION 534, MIDDLETOWN 16.LOCAL UNION 134, NEWCOMERSTOWN 17.LOCAL UNION 83, PORTSMOUTH 18.LOCAL UNION 480, SANDUSKY 19.LOCAL UNION 809, STEUBENVILLE 20.LOCAL UNION 500, TOLEDO 21.LOCAL UNION 935, WARREN 22.LOCAL UNION 141, WESTERVILLE 23.LOCAL UNION 125, YOUNGSTOWN 24.LOCAL UNION 530, ZANESVILLE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | A COPY OF THE IRS FORM 990 IS SUPPLIED BY THE PREPARER OF THE RETURN,A LICENSED CPA, TO THE DISTRICT COUNCIL FINANCIAL SECRETARY/TREASURER FOR HIS REVIEW AND APPROVAL BEFORE SIGNATURE AND FILING WITH THE IRS. THE D.C. FINANCIAL SECRETARY WILL MAKE AVAILABLE A COPY OF THE RETURN TO ALL MEMBERS OF THE EXECUTIVE COMMITTEE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE WRITTEN CONFLICT OF INTEREST POLICY IS INCLUDED IN THE CODE OF BEST PRACTICES THAT IS PART OF THE CONSTITUTION BY WHICH OUR ORGANIZATION IS GOVERNED. ANY MEMBER OR EMPLOYEE OF THE ORGANIZATION CAN CONTACT THE LIUNA GENERAL PRESIDENT WITH ANY COMPLAINT ARISING UNDER THE CONSTITUTION, THE CODE OF BEST PRACTICES, OR ANY OTHER DISIPLINARY PROCEDURE THAT MUST BE FOLLOWED WHEN NECESSARY AND THE INDEPENDENT OFFICERS WHO ARE ENTRUSTED TO ENFORCE THE CODE. THE U.S. DEPOARTMENT OF LABOR REQUIRES ALL NON-CLERICAL EMPLOYEES TO REPORT ON THE FORM LM-30 POTENTIAL SITUATIONS WHERE THERE MAY BE CONFLICTS OF INTEREST. THIS INFORMATION IS OPEN TO THE PUBLIC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | AN ANNUAL AUDIT IS PERFORMED ON THE OPERATIONS OF THE DISTRICT COUNCIL BY AN OUTSIDE CPA AND SUBMITTED TO THE FINANCIAL SECRETARY/TREASURER. AN INTERNATIONAL CONSTITUTION, CHARTER AND BYLAWS GOVERN THE OPERATIONS OF THE DISTRICT COUNCIL. UPON REQUEST BY ANY PARTY, THE DISTRICT COUNCIL IS REQUIRED BY FEDERAL LAW TO MAKE A COPY OF THE FILED TAX RETURNS AVAILABLE. AT EACH UNION MEETING A COPY OF THE INTERNATIONAL CONSTITUTION IS AVAILABLE FOR ANY MEMBER TO REVIEW AND QUESTION. ALL FINANCIAL RECORDS FOR EACH MONTHS ACTIVITY ARE PRESENTED TO THE MEMBERSHIP FOR THEIR APPROVAL AND REVIEW AT EACH MONTHS UNION MEETINGS. THE OPERATIONS OF THE ORGANIZATION ARE AVAILABLE TO THE PUBLIC VIA THE U.S. DEPARTMENT OF LABOR WEBSITE. THE DISTRICT COUNCIL IS REQUIRED ANNUALLY TO FILE A PRESCRIBED FORM DOL LM-2 THAT REPORTS THE CASH BASIS ACTIVITY OF THE DISTRICT COUNCIL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE WRITTEN WHISTLEBLOWER POLICY IS INFERRED IN THE CODE OF BEST PRACTICES THAT IS PART OF THE CONSTITUTION BY WHICH OUR ORGANIZATION IS GOVERNED. ANY MEMBER OR EMPLOYEE OF THE ORGANIZATION CAN CONTACT THE LIUNA GENERAL PRESIDENT WITH ANY COMPLAINT ARISING UNDER THE CONSTITUTION, THE CODE OF BEST PRACTICES, OR ANY OTHER DISIPLINARY PROCEDURE THAT MUST BE FOLLOWED WHEN NECESSARY AND THE INDEPENDENT OFFICERS WHO ARE ENTRUSTED TO ENFORCE THE CODE. ADDITIONALLY BOTH THE CONSTITUTION AND THE GOVERNING DOCUMENTS MANDATE COMPLIANCE WITH MANDATORY RECORD RETENTION POLICIES AS MANDATED BY BOTH THE U.S. DEPARTMENT OF LABOR AND THE INTERNAL REVENUE SERVICE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | TAX SOFTWARE HAS LIMITATIONS ON TITLE/POSITION FOR OFFICERS. WE ARE USING SCHEDULE O TO PROVIDE THE ACTUAL TITLES TO THESE OFFICERS. Ralph Cole - Business Manager/Secretary Treasurer, Robert Richardson - President, Anthony Liberatore - Vice President, Clint Powell - Sergeant at Arms, Gary Bretz - Executive Board Member, Terrence Joyce - Executive Board Member, Robert McCaskill - Executive Board, David Fleetwood - Executive Board Member. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, Line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section C, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | PART VI SECTION B LINE 13 & 14 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | PART VII, SECTION A |
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