Civic Intelligence

Liuna Local No 274

EIN 35-0415842 • 501(c)5 • Lafayette, IN

Profile

The promotion or establishment of appropriate wages, fringe benefits, training, hours of employment and working conditions for members.

1734 Main StreetLafayette, IN 47904

www.inldc.org/LOCAL274

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

30th percentile

0.00x

Higher debt load relative to assets than 30% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

31st percentile

0.00x

Higher debt load relative to revenue than 31% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2022

Net Margin

86th percentile

28%

Higher net margin than 86% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

81st percentile

16%

Faster asset growth than 81% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

29th percentile

0.7%

Faster revenue growth than 29% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets30th percentile

Assets

Up

$6,091,286

Up $1,419,562 (+30%) from 2023

Liabilities

Up

$3,477

Up $1,161 (+50%) from 2023

Net Assets

Up

$6,087,809

Up $1,418,401 (+30%) from 2023

Operations
Liabilities / Revenue31st percentileNet Margin86th percentile

Revenue

Up

$2,945,521

Up $246,599 (+9.1%) from 2023

Expenses

Up

$1,529,120

Up $189,158 (+14%) from 2023

Net Income

Up

$1,416,401

Up $57,441 (+4.2%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth81st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2020: $2,366,910Liabilities 2020: $2,764Net Assets 2020: $2,364,1462020Assets 2021: $2,850,672Liabilities 2021: $2,254Net Assets 2021: $2,848,4182021Assets 2022: $3,312,838Liabilities 2022: $2,390Net Assets 2022: $3,310,4482022Assets 2023: $4,671,724Liabilities 2023: $2,316Net Assets 2023: $4,669,4082023Assets 2024: $6,091,286Liabilities 2024: $3,477Net Assets 2024: $6,087,8092024

Highlighted filing

2024

Assets$6,091,286
Liabilities$3,477
Net Assets$6,087,809
Open 2024 Filing

Operations Trend

Revenue Growth29th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0Revenue 2020: $1,526,877Expenses 2020: $1,120,823Net Income 2020: $406,0542020Revenue 2021: $1,634,532Expenses 2021: $1,150,260Net Income 2021: $484,2722021Revenue 2022: $1,645,156Expenses 2022: $1,183,126Net Income 2022: $462,0302022Revenue 2023: $2,698,922Expenses 2023: $1,339,962Net Income 2023: $1,358,9602023Revenue 2024: $2,945,521Expenses 2024: $1,529,120Net Income 2024: $1,416,4012024

Highlighted filing

2024

Revenue$2,945,521
Expenses$1,529,120
Net Income$1,416,401
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,091,286
Liabilities
$3,477
Net assets
$6,087,809
Revenue
$2,945,521
Expenses
$1,529,120
Net income
$1,416,401
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.09$0.00$6.09$2.95$1.53$1.42
2023Detailed filing. Detailed filing data is available for this year.$4.67$0.00$4.67$2.70$1.34$1.36
2022Detailed filing. Detailed filing data is available for this year.$3.31$0.00$3.31$1.65$1.18$0.46
2021Detailed filing. Detailed filing data is available for this year.$2.85$0.00$2.85$1.63$1.15$0.48
2020Detailed filing. Detailed filing data is available for this year.$2.37$0.00$2.36$1.53$1.12$0.41
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 22, 2025
Return Version
2024v5.0
Gross Receipts
$2,979,407
Mission and Program Overview

Mission

The promotion or establishment of appropriate wages, fringe benefits, training, hours of employment and working conditions for members

The promotion or establishment of appropriate wages, fringe benefits, training, hours of employment and working conditions for members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$2,972,739-
Investments in Publicly Traded Securities$1,634,547$1,691,869▲ $57,322
Cash and Non-Interest-Bearing Accounts$2,689,592$1,081,277▼ $1,608,315
Land, Buildings, and Equipment, Net$347,585$345,401▼ $2,184
Total Assets$4,671,724$6,091,286▲ $1,419,562
Liabilities
Accounts Payable and Accrued Expenses$2,316$3,477▲ $1,161
Total Liabilities$2,316$3,477▲ $1,161
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,669,408$6,087,809▲ $1,418,401
Total Net Assets Fund Balance$4,669,408$6,087,809▲ $1,418,401
Total Liabilities and Net Assets / Fund Balance$4,671,724$6,091,286▲ $1,419,562

Asset Categories

AssetBook ValueDepreciationBasis
Land$340,741-$340,741
Buildings-$188,283$188,283
Equipment$4,660$24,796$29,456
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
James L TerrySec-treas/buFT$192,450$120,245$312,695
James L TerrySec-treas/bus Mgr-$192,450$120,245$312,695
Kevin MitchellPresidentFT$125,742$77,264$203,006
Ricky WilliamsRecording SeFT$94,102$56,523$150,625
Ricky WilliamsRecording Secretary-$94,102$56,523$150,625
Craig E AllisonExecutive Bo-$78,360$51,518$129,878
Jason HumbersExecutive Bo-$1,100-$1,100
Shaun RamseyExecutive Bo-$1,100-$1,100
Terry CookseyVice Preside-$1,100-$1,100
JAMES O'CONNORAuditor-$500-$500
James ByersAuditor-$500-$500
Michael S BurgessSgt-at-arms-$500-$500
Michael TarboxAuditor-$500-$500
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,822,965
Investment Income
$119,207
Other Revenue
$3,349
Change in Net Assets
$1,416,401

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,945,521
Total Revenue per Audited Statements
$2,945,521
Total Revenue per Form 990
$2,945,521
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,043,346
Other Expenses$442,889
Grants and Similar Amounts Paid$18,964
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$801,505
Payments to Affiliates---$289,328
Other Salaries and Wages---$126,051
Pension Plan Contributions---$48,221
Payroll Taxes---$46,745
Office Expenses---$24,680
Benefits to Members---$23,921
Travel---$22,125
Other Employee Benefits---$20,824
Grants to Domestic Orgs---$18,964
Conferences and Meetings---$18,913
Advertising---$18,650
Occupancy---$17,135
Fees for Services Accounting---$10,860
Insurance---$8,936
Fees for Service Investment Mgmnt Fees---$7,713
Fees for Services Legal---$4,931
Other Expenses---$2,795
Depreciation Depletion---$2,184
Total Functional Expenses$0$0$0$1,529,120

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,529,120
Total Expenses per Audited Statements$1,529,120
Total Expenses per Form 990$1,529,120
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Jessica TerryFamily MemberCompensationNo$60,681
Linda LoveFamily MemberCompensationNo$60,681
Julia a GochenourFamily MemberCompensationNo$4,689
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
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, Page 6, Part VI, Line 6

“Active and retired union members elect the members of the governing body and their delegates every three years”

Form 990, Page 6, Part VI, Line 11B

“The form 990 and required schedules were provided to members of the union's executive board for review prior to filing with the irs.”

Form 990, Page 6, Part VI, Line 12C

“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 this organization can contact the liuna (an affiliated organization also governed by the constitution) general president with any complaint arising under the constitution, the code of best practices, or any other disciplinary rule, regulation, practice, or procedure adopted by theg liuna general executive board. The code of best practices explains the disciplinary procedure that must be followed when necessary and the independent officers who are entrusted to enforce the code. The u.s. Department of labor requires all non-clerical employees to report on form lm-30 potential situations where there may be conflicts of interest. This information is open to the public.”

Form 990, Page 6, Part VI, Line 19

“The union's constitution (it's governing document) and code of best practices (conflict of interest policy) are available through the u.s. Department, olms online public disclosure form. The information is filed under laborers' international union of north america, which files the information on behalf of all affiliated organizations. In addition, our organization files an annual financial report with the department of labor which can also be obtained on the online public disclosure room.”

Filing and Contact Details

Filer

Filer Name
Liuna Local No 274
EIN
35-0415842
Phone
7657424876
Address
1734 MAIN STREET, LAFAYETTE, IN 47904

Signing Officer

Name
James L Terry
Title
Sec-treas/bus Mgr
Phone
7657424876
Signed
2025-04-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James L Terry
Formed
1937
Legal Domicile
In
Voting Board Members
7
Independent Board Members
0
Employees
14

Preparer

Firm
L M Henderson & Company Llp
Address
450 E 96TH ST STE 200, INDIANAPOLIS, IN 46240-3797
Preparer
Michelle L Zimmerman
Phone
3175661000
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“The local has been determined by the internal revenue service to be exempt from federal income tax under section 501(c)(5) of the internal revenue code. The local is subject to state and federal income taxes on its unrelated business income, if any. No provision for income taxes has been recorded as no unrelated business income existed for the year. The annual information returns for the local are subject to random examination by taxing authorities for a period of three years from the date they are filed.”

Raw XML AppendixShowing 400 of 408 raw XML fields

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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt02316
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt03477
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE PROMOTION OR ESTABLISHMENT OF APPROPRIATE WAGES, FRINGE BENEFITS, TRAINING, HOURS OF EMPLOYMENT AND WORKING CONDITIONS FOR MEMBERS.
IRS990/AdvertisingGrp/TotalAmt018650
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0false
IRS990/BenefitsToMembersGrp/TotalAmt023921
IRS990/BooksInCareOfDetail/PersonNm0JAMES L TERRY
IRS990/BooksInCareOfDetail/PhoneNum07657424876
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01734 MAIN STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0INDIANAPOLIS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd047904
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0true
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt02689592
IRS990/CashNonInterestBearingGrp/EOYAmt01081277
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0801505
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt018913
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt023921
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt018964
IRS990/CYInvestmentIncomeAmt0119207
IRS990/CYOtherExpensesAmt0442889
IRS990/CYOtherRevenueAmt03349
IRS990/CYProgramServiceRevenueAmt02822965
IRS990/CYRevenuesLessExpensesAmt01416401
IRS990/CYSalariesCompEmpBnftPaidAmt01043346
IRS990/CYTotalExpensesAmt01529120
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02945521
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt02184
IRS990/Desc0PROMOTION AND PROTECTION OF THE TRADE JURISDICTION ON BEHALF OF 1088 MEMBERS
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt014
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt010860
IRS990/FeesForServicesLegalGrp/TotalAmt04931
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt07713
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt340.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt92.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt102.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt0120245
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt177264
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt356523
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt451518
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0JAMES L TERRY
IRS990/Form990PartVIISectionAGrp/PersonNm1KEVIN MITCHELL
IRS990/Form990PartVIISectionAGrp/PersonNm2TERRY COOKSEY
IRS990/Form990PartVIISectionAGrp/PersonNm3RICKY WILLIAMS
IRS990/Form990PartVIISectionAGrp/PersonNm4CRAIG E ALLISON
IRS990/Form990PartVIISectionAGrp/PersonNm5JASON HUMBERS
IRS990/Form990PartVIISectionAGrp/PersonNm6SHAUN RAMSEY
IRS990/Form990PartVIISectionAGrp/PersonNm7MICHAEL S BURGESS
IRS990/Form990PartVIISectionAGrp/PersonNm8JAMES BYERS
IRS990/Form990PartVIISectionAGrp/PersonNm9MICHAEL TARBOX
IRS990/Form990PartVIISectionAGrp/PersonNm10JAMES O'CONNOR
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0192450
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1125742
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt21100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt394102
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt478360
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt51100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt61100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt7500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt8500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt9500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0SEC-TREAS/BU
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3RECORDING SE
IRS990/Form990PartVIISectionAGrp/TitleTxt4EXECUTIVE BO
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXECUTIVE BO
IRS990/Form990PartVIISectionAGrp/TitleTxt6EXECUTIVE BO
IRS990/Form990PartVIISectionAGrp/TitleTxt7SGT-AT-ARMS
IRS990/Form990PartVIISectionAGrp/TitleTxt8AUDITOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9AUDITOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10AUDITOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01937
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt0-13608
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToDomesticOrgsGrp/TotalAmt018964
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt020278
IRS990/GrossReceiptsAmt02979407
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt08936
IRS990/InvestmentIncomeGrp/ExclusionAmt0132815
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0132815
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01634547
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01691869
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0213079
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0347585
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0345401
IRS990/LandBldgEquipCostOrOtherBssAmt0558480
IRS990/LegalDomicileStateCd0IN
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt033886
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE PROMOTION OR ESTABLISHMENT OF APPROPRIATE WAGES, FRINGE BENEFITS, TRAINING, HOURS OF EMPLOYMENT AND WORKING CONDITIONS FOR MEMBERS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt04669408
IRS990/NetAssetsOrFundBalancesEOYAmt06087809
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-13608
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-13608
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt04669408
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt06087809
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt017135
IRS990/OfficeExpensesGrp/TotalAmt024680
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/TotalAmt020824
IRS990/OtherExpensesGrp/Desc0MEMBER RELATIONS
IRS990/OtherExpensesGrp/Desc1PROPERTY TAXES
IRS990/OtherExpensesGrp/Desc2TRAINING
IRS990/OtherExpensesGrp/TotalAmt011331
IRS990/OtherExpensesGrp/TotalAmt13308
IRS990/OtherExpensesGrp/TotalAmt22795
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0CREDIT CARD FEES
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt03164
IRS990/OtherRevenueMiscGrp/ExclusionAmt1185
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03164
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1185
IRS990/OtherRevenueTotalAmt03349
IRS990/OtherSalariesAndWagesGrp/TotalAmt0126051
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt0289328
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt046745
IRS990/PensionPlanContributionsGrp/TotalAmt048221
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JAMES L TERRY
IRS990/PriorPeriodAdjustmentsAmt02000
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0230000
IRS990/ProgramServiceRevenueGrp/BusinessCd1230000
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1DISTRIBUTION FROM AFFILIATES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02772965
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt150000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02772965
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt150000
IRS990/ProgSrvcAccomActy2Grp/Desc0NEGOTIATION AND ADMINISTRATION OF COLLECTIVE BARGAINING AGREEMENTS ON BEHALF OF 1088 MEMBERS
IRS990/ProgSrvcAccomActy3Grp/Desc0ESTABLISHING AND MAINTAINING EMPLOYEE BENEFIT PLANS FOR 1088 MEMBERS
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt020183
IRS990/PYContributionsGrantsAmt02624249
IRS990/PYInvestmentIncomeAmt071344
IRS990/PYOtherExpensesAmt0409031
IRS990/PYOtherRevenueAmt03329
IRS990/PYRevenuesLessExpensesAmt01358960
IRS990/PYSalariesCompEmpBnftPaidAmt0910748
IRS990/PYTotalExpensesAmt01339962
IRS990/PYTotalRevenueAmt02698922
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt01416401
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02972739
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0true
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0188283
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0188283
IRS990ScheduleD/EquipmentGrp/BookValueAmt04660
IRS990ScheduleD/EquipmentGrp/DepreciationAmt024796
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt029456
IRS990ScheduleD/ExpensesSubtotalAmt01529120
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0340741
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0340741
IRS990ScheduleD/RevenueSubtotalAmt02945521
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE LOCAL HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE TO BE EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. THE LOCAL IS SUBJECT TO STATE AND FEDERAL INCOME TAXES ON ITS UNRELATED BUSINESS INCOME, IF ANY. NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED AS NO UNRELATED BUSINESS INCOME EXISTED FOR THE YEAR. THE ANNUAL INFORMATION RETURNS FOR THE LOCAL ARE SUBJECT TO RANDOM EXAMINATION BY TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE DATE THEY ARE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0345401
IRS990ScheduleD/TotalExpensesPerForm990Amt01529120
IRS990ScheduleD/TotalRevenuePerForm990Amt02945521
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02945521
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01529120
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0192450
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1125742
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt294102
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt089983
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt158103
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt242793
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt030262
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt119161
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt213730
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JAMES L TERRY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1KEVIN MITCHELL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2RICKY WILLIAMS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0SEC-TREAS/BUS MGR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2RECORDING SECRETARY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0312695
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1203006
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt2150625
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0JULIA A GOCHENOUR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1JESSICA TERRY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm2LINDA LOVE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0FAMILY MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1FAMILY MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2FAMILY MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd2false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt04689
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt160681
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt260681
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0COMPENSATION
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1COMPENSATION
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2COMPENSATION
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0(A) NAME OF PERSON: JULIA A. GOCHENOUR (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: JULIA A. GOCHENOUR IS A FAMILY MEMBER OF SEC-TREAS/BUS MGR JAMES L. TERRY (C) AMOUNT OF TRANSACTION 4,689 (D) COMPENSATION AND BENEFITS (E) SHARING OF ORGANIZATION REVENUE? = NO (A) NAME OF PERSON: JESSICA TERRY (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: JESSICA TERRY IS A FAMILY MEMBER OF SEC-TREAS/BUS MGR JAMES L. TERRY (C) AMOUNT OF TRANSACTION 60,681 (D) COMPENSATION AND BENEFITS (E) SHARING OF ORGANIZATION REVENUE? = NO (A)) NAME OF PERSON: LINDA LOVE (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: LINDA LOVE IS A FAMILY MEMBER OF SEC-TREAS/BUS MGR JAMES L. TERRY (C) AMOUNT OF TRANSACTION 60,681 FOR COMPENSATION AND BENEFITS (D) COMPENSATION AND BENEFITS (E) SHARING OF ORGANIZATION REVENUE? = NO
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ACTIVE AND RETIRED UNION MEMBERS ELECT THE MEMBERS OF THE GOVERNING BODY AND THEIR DELEGATES EVERY THREE YEARS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 AND REQUIRED SCHEDULES WERE PROVIDED TO MEMBERS OF THE UNION'S EXECUTIVE BOARD FOR REVIEW PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 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 THIS ORGANIZATION CAN CONTACT THE LIUNA (AN AFFILIATED ORGANIZATION ALSO GOVERNED BY THE CONSTITUTION) GENERAL PRESIDENT WITH ANY COMPLAINT ARISING UNDER THE CONSTITUTION, THE CODE OF BEST PRACTICES, OR ANY OTHER DISCIPLINARY RULE, REGULATION, PRACTICE, OR PROCEDURE ADOPTED BY THEG LIUNA GENERAL EXECUTIVE BOARD. THE CODE OF BEST PRACTICES EXPLAINS THE DISCIPLINARY PROCEDURE THAT MUST BE FOLLOWED WHEN NECESSARY AND THE INDEPENDENT OFFICERS WHO ARE ENTRUSTED TO ENFORCE THE CODE. THE U.S. DEPARTMENT OF LABOR REQUIRES ALL NON-CLERICAL EMPLOYEES TO REPORT ON FORM LM-30 POTENTIAL SITUATIONS WHERE THERE MAY BE CONFLICTS OF INTEREST. THIS INFORMATION IS OPEN TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE UNION'S CONSTITUTION (IT'S GOVERNING DOCUMENT) AND CODE OF BEST PRACTICES (CONFLICT OF INTEREST POLICY) ARE AVAILABLE THROUGH THE U.S. DEPARTMENT, OLMS ONLINE PUBLIC DISCLOSURE FORM. THE INFORMATION IS FILED UNDER LABORERS' INTERNATIONAL UNION OF NORTH AMERICA, WHICH FILES THE INFORMATION ON BEHALF OF ALL AFFILIATED ORGANIZATIONS. IN ADDITION, OUR ORGANIZATION FILES AN ANNUAL FINANCIAL REPORT WITH THE DEPARTMENT OF LABOR WHICH CAN ALSO BE OBTAINED ON THE ONLINE PUBLIC DISCLOSURE ROOM.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04671724
IRS990/TotalAssetsEOYAmt06091286
IRS990/TotalAssetsGrp/BOYAmt04671724
IRS990/TotalAssetsGrp/EOYAmt06091286
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01529120
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02316
IRS990/TotalLiabilitiesEOYAmt03477
IRS990/TotalLiabilitiesGrp/BOYAmt02316
IRS990/TotalLiabilitiesGrp/EOYAmt03477
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04669408
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt06087809
IRS990/TotalOtherCompensationAmt0305550
IRS990/TotalProgramServiceRevenueAmt02822965
IRS990/TotalReportableCompFromOrgAmt0495954
IRS990/TotalRevenueGrp/ExclusionAmt0122556
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02822965
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02945521
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04671724
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06091286
IRS990/TravelGrp/TotalAmt022125
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01734 MAIN STREET
IRS990/USAddress/CityNm0INDIANAPOLIS
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd047904
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0HTTPS://WWW.INLDC.ORG/LOCAL274
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES L TERRY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SEC-TREAS/BUS MGR
ReturnHeader/BusinessOfficerGrp/PhoneNum07657424876
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIUNA LOCAL NO 274
ReturnHeader/Filer/BusinessNameControlTxt0LABO
ReturnHeader/Filer/EIN0350415842
ReturnHeader/Filer/PhoneNum07657424876
ReturnHeader/Filer/USAddress/AddressLine1Txt01734 MAIN STREET
ReturnHeader/Filer/USAddress/CityNm0LAFAYETTE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd047904
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205520612
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0L M HENDERSON & COMPANY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0450 E 96TH ST STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0INDIANAPOLIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0462403797

Document Assets

No mirrored PDF or thumbnail assets are attached yet.