Liabilities / Assets
15th percentile
Higher debt load relative to assets than 15% of similar nonprofits.
EIN 55-0194505 • 501(c)5 • Charleston, WV
Profile
To enhance, conserve and protect the welfare & interests of the International Union, Affiliates, & Members.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
15th percentile
Higher debt load relative to assets than 15% of similar nonprofits.
Liabilities / Revenue
17th percentile
Higher debt load relative to revenue than 17% of similar nonprofits.
Net Margin
96th percentile
Higher net margin than 96% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
81st percentile
Faster asset growth than 81% of similar nonprofits.
Revenue Growth
86th percentile
Faster revenue growth than 86% of similar nonprofits.
Assets
Up$10,424,000
Up $1,459,209 (+16%) from 2023
Liabilities
Up$3,614
Up $3,390 (+1513%) from 2023
Net Assets
Up$10,420,386
Up $1,455,819 (+16%) from 2023
Revenue
Up$2,617,211
Up $528,218 (+25%) from 2023
Expenses
Up$1,186,741
Up $105,775 (+9.8%) from 2023
Net Income
Up$1,430,470
Up $422,443 (+42%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
To enhance, conserve and protect the welfare & interests of the International Union, Affiliates, & Members.
Fulfill the objectives of the International Union as specified in the International Constitution. To enhance, conserve and protect the welfare & interests of the International Union, Affiliates, & Members.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $8,549,406 | $9,238,755 | ▲ $689,349 |
| Cash and Non-Interest-Bearing Accounts | $372,185 | $1,113,842 | ▲ $741,657 |
| Land, Buildings, and Equipment, Net | $43,200 | $71,403 | ▲ $28,203 |
| Total Assets | $8,964,791 | $10,424,000 | ▲ $1,459,209 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $224 | $3,614 | ▲ $3,390 |
| Total Liabilities | $224 | $3,614 | ▲ $3,390 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $8,964,567 | $10,420,386 | ▲ $1,455,819 |
| Total Net Assets Fund Balance | $8,964,567 | $10,420,386 | ▲ $1,455,819 |
| Total Liabilities and Net Assets / Fund Balance | $8,964,791 | $10,424,000 | ▲ $1,459,209 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $71,403 | $108,939 | $180,342 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Daniel C Brogan | Business Manager | FT | $107,900 | $73,871 | $181,771 |
| Chad E Stone | President | - | $100,100 | $71,966 | $172,066 |
| Richard Roop Jr | Recording Secretary | - | $46,475 | $28,154 | $74,629 |
| Matthew McComas | Secretary-Treasurer | FT | $3,900 | $1,131 | $5,031 |
| Gerald L Stewart | Vice President | - | $3,300 | - | $3,300 |
| Timothy P Landers | Executive Board | - | $3,300 | - | $3,300 |
| John Hudson Jr | Executive Board | - | $3,300 | - | $3,300 |
| Keith Beaty | Srgt at Arms | - | $3,300 | - | $3,300 |
| Kenneth Beaty | Auditor | - | $1,000 | - | $1,000 |
| Patrick Adkins | Auditor | - | $1,000 | - | $1,000 |
| Zachary Brake | Auditor | - | $1,000 | - | $1,000 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $617,043 |
| Other Expenses | $537,612 |
| 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 | $240,903 | $112,542 | - | $353,445 |
| Payments to Affiliates | $331,721 | - | - | $331,721 |
| Pension Plan Contributions | $110,296 | $51,903 | - | $162,199 |
| Other Employee Benefits | $47,797 | $22,493 | - | $70,290 |
| Office Expenses | $45,058 | $21,207 | - | $66,265 |
| Occupancy | $21,950 | $10,330 | - | $32,280 |
| Benefits to Members | $32,086 | - | - | $32,086 |
| Payroll Taxes | $21,154 | $9,955 | - | $31,109 |
| Depreciation Depletion | $15,565 | $7,325 | - | $22,890 |
| Fees for Services Accounting | $13,260 | $6,240 | - | $19,500 |
| Insurance | $12,611 | $5,935 | - | $18,546 |
| Conferences and Meetings | $11,414 | $5,372 | - | $16,786 |
| Advertising | $13,375 | - | - | $13,375 |
| Travel | $7,150 | $3,364 | - | $10,514 |
| Information Technology | $2,234 | $1,051 | - | $3,285 |
| Other Expenses | $2,450 | - | - | $2,450 |
| Total Functional Expenses | $929,024 | $257,717 | $0 | $1,186,741 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,186,741 |
| Total Expenses per Audited Statements | $1,186,741 |
| Total Expenses per Form 990 | $1,186,741 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Organization consists of members who are current in their monthly dues.”
“Members have the authority to elect members of the governing body.”
“Decisions of the governing body are subject to member approval.”
“Form 990 is presented for review prior to filing. The Business manager will present it in person to the members of the governing board.”
“The written conflict of interest policy is included in the code of best practices that is part of the constitution by which our organiztion is governed. Any member or employee of the organization can contact LIUNA(an affiliated organization also governed by the Constitution) General President with any complaint arising from under the Constitution, the Code of Best Practices, or any other disciplinary rule, regulation, practice, or procedure adopted by the 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 Constitution (Governing Document) and Code of Best Practices (conflict of interest) is available through the United States Department of Labor, OLMS online disclosure room. 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 report with the Department of Labor which can also be obtained on the online public disclosure room.”
“The Local uses the modified cash basis of accounting.”
“Accounting standards prescribe a recognition threshold and measurement attribute for tax position taken or expected to be taken in a tax return where there is an uncertainty about whether a tax position will ultimately be sustained upon examination. Local Union 1353's management does not believe its financial statements include any uncertain tax positions. The Local's income tax returns for the years 2021, 2022, 2023 and 2024 remain subject to examination by the Internal Revenue Service.”
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 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 224 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 3614 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | Fulfill the objectives of the International Union as specified in the International Constitution. To enhance, conserve and protect the welfare & interests of the International Union, Affiliates, & Members. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 13375 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 13375 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BenefitsToMembersGrp/ProgramServicesAmt | 0 | 32086 |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 32086 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Daniel C Brogan |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3043439641 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | One Union Square Suite 1 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Charleston |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WV |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 25302 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 372185 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1113842 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 112542 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 240903 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 353445 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 5372 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 11414 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 16786 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 32086 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 451647 |
| IRS990/CYOtherExpensesAmt | 0 | 537612 |
| IRS990/CYOtherRevenueAmt | 0 | 1693 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2163871 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 1430470 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 617043 |
| IRS990/CYTotalExpensesAmt | 0 | 1186741 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2617211 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 7325 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 15565 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 22890 |
| IRS990/Desc | 0 | Promote better wages, safety, and conditions through collective bargaining. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 14 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/ExpenseAmt | 0 | 929024 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 6240 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 13260 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 19500 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 71966 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 73871 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 1131 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 28154 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Chad E Stone |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Gerald L Stewart |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Daniel C Brogan |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Matthew McComas |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Keith Beaty |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Richard Roop Jr |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | John Hudson Jr |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Timothy P Landers |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Patrick Adkins |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Zachary Brake |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | Kenneth Beaty |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 100100 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 3300 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 107900 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 3900 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 3300 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 46475 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 3300 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 3300 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 1000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 1000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 1000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| 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 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Business Manager |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Secretary-Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Srgt at Arms |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Recording Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Executive Board |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Executive Board |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Auditor |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Auditor |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | Auditor |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1938 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 2617211 |
| IRS990/GroupExemptionNum | 0 | 0121 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 1051 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 2234 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 3285 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 5935 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 12611 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 18546 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 451647 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 451647 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 5 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 108939 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 43200 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 71403 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 180342 |
| IRS990/LegalDomicileStateCd | 0 | WV |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | To enhance, conserve and protect the welfare & interests of the International Union, Affiliates, & Members. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 8964567 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 10420386 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 25349 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 8964567 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 10420386 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 10330 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 21950 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 32280 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 21207 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 45058 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 66265 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 22493 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 47797 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 70290 |
| IRS990/OtherExpensesGrp/Desc | 0 | Stewards |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 2450 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 2450 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 813930 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Refunds |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1693 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 1693 |
| IRS990/OtherRevenueTotalAmt | 0 | 1693 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt | 0 | 331721 |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 331721 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 9955 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 21154 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 31109 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 51903 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 110296 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 162199 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Chad E Stone |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 813930 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Membership Dues and Fe |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2163871 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2163871 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 32931 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 212457 |
| IRS990/PYOtherExpensesAmt | 0 | 502033 |
| IRS990/PYOtherRevenueAmt | 0 | 2904 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1873632 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 1008027 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 546002 |
| IRS990/PYTotalExpensesAmt | 0 | 1080966 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2088993 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 1430470 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 8549406 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 9238755 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 1 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 71403 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 108939 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 180342 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1186741 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 25349 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 25349 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2617211 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | Accounting standards prescribe a recognition threshold and measurement attribute for tax position taken or expected to be taken in a tax return where there is an uncertainty about whether a tax position will ultimately be sustained upon examination. Local Union 1353's management does not believe its financial statements include any uncertain tax positions. The Local's income tax returns for the years 2021, 2022, 2023 and 2024 remain subject to examination by the Internal Revenue Service. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 71403 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1186741 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2617211 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2642560 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1186741 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 107900 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 100100 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 73871 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 1 | 71966 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | Daniel C Brogan |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | Chad E Stone |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | Business Manager |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | President |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 181771 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 1 | 172066 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Organization consists of members who are current in their monthly dues. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Members have the authority to elect members of the governing body. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Decisions of the governing body are subject to member approval. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Form 990 is presented for review prior to filing. The Business manager will present it in person to the members of the governing board. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The written conflict of interest policy is included in the code of best practices that is part of the constitution by which our organiztion is governed. Any member or employee of the organization can contact LIUNA(an affiliated organization also governed by the Constitution) General President with any complaint arising from under the Constitution, the Code of Best Practices, or any other disciplinary rule, regulation, practice, or procedure adopted by the 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The Constitution (Governing Document) and Code of Best Practices (conflict of interest) is available through the United States Department of Labor, OLMS online disclosure room. 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 report with the Department of Labor which can also be obtained on the online public disclosure room. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | The Local uses the modified cash basis of accounting. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Part XII, Line 1 |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | WV Laborers' Trust Fund |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 550451207 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | WV |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | One Union Square Suite 200 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | Charleston |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | WV |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 25302 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 1 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 25080 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | Cash |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | WV Laborers' Trust Fund |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | K |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 8964791 |
| IRS990/TotalAssetsEOYAmt | 0 | 10424000 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 8964791 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 10424000 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 1 |
| IRS990/TotalEmployeeCnt | 0 | 14 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 257717 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 929024 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1186741 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 224 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 3614 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 224 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 3614 |
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