Liabilities / Assets
25th percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 59-0799841 • 501(c)5 • Orlando, FL
Profile
The Organization's primary mission is to act as collective bargaining agent on behalf of its members to provide jobs and better working conditions.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
25th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
26th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
45th percentile
Higher net margin than 45% of similar nonprofits.
Top Officer Pay
32nd percentile
Higher top officer pay than 32% of similar nonprofits.
Top officer pay equals 2.1% of source-year revenue.
Asset Growth
40th percentile
Faster asset growth than 40% of similar nonprofits.
Revenue Growth
88th percentile
Faster revenue growth than 88% of similar nonprofits.
Assets
Up$1,313,131
Up $38,080 (+3.0%) from 2023
Liabilities
Flat$0
Flat from 2023
Net Assets
Up$1,313,131
Up $38,080 (+3.0%) from 2023
Revenue
Up$692,587
Up $158,770 (+30%) from 2023
Expenses
Up$652,031
Up $22,850 (+3.6%) from 2023
Net Income
Up$40,556
Up $135,920 (+143%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
The Organization's primary mission is to act as collective bargaining agent on behalf of its members to provide jobs and better working conditions.
The Organization acts as a collective bargaining agent on behalf of its members.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $1,185,658 | $1,118,557 | ▼ $67,101 |
| Land, Buildings, and Equipment, Net | $86,916 | $77,634 | ▼ $9,282 |
| Cash and Non-Interest-Bearing Accounts | - | $72,738 | - |
| Other Notes and Loans Receivable, Net | $2,477 | - | - |
| Total Assets | $1,275,051 | $1,313,131 | ▲ $38,080 |
| Other Assets Total | - | $44,202 | - |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,248,497 | $1,283,955 | ▲ $35,458 |
| Total Net Assets Fund Balance | $1,275,051 | $1,313,131 | ▲ $38,080 |
| Total Liabilities and Net Assets / Fund Balance | $1,275,051 | $1,313,131 | ▲ $38,080 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $58,090 | $171,633 | $229,723 |
| Equipment | $2,430 | $83,702 | $86,132 |
| Other Land Buildings | $7,114 | $20,072 | $27,186 |
| Land | $10,000 | - | $10,000 |
| Leasehold Improvements | $0 | - | - |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2024 | - | - | - | - | $0 |
| 2023 | - | - | - | - | $0 |
| 2022 | - | - | - | - | $0 |
| 2021 | - | - | - | - | $0 |
| 2020 | - | - | - | - | $0 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| William Ross | Secretary-Treasurer | PT | $14,481 | $14,481 |
| David Brier | Past-Business Manager | FT | $10,000 | $10,000 |
| Pete Harris | Vice President | PT | $8,500 | $8,500 |
| Mike Nelson | Auditor | PT | $6,200 | $6,200 |
| Wesley Davis | Past-Secretary-Treasurer | FT | $4,500 | $4,500 |
| John Groh | Recording Secretary | PT | $4,300 | $4,300 |
| Raymond Caldwell | President | FT | $3,550 | $3,550 |
| Richard Haynes | Executive Board | PT | $3,500 | $3,500 |
| Jason Anthony | Sergeant At Arms | PT | $3,250 | $3,250 |
| Phillip Eaton | Executive Board | PT | $3,250 | $3,250 |
| Oscar Manzanares | Business Manager | FT | $3,034 | $3,034 |
| Chad Canfield | Auditor | PT | $2,600 | $2,600 |
| Robert Howell | Past-Vice President | FT | $1,750 | $1,750 |
| Jillian Van Appledorn | Auditor | PT | $1,200 | $1,200 |
| Contribution Type | Reported Amount | Valuation Method |
|---|---|---|
| Clothing and Household Goods | $156,176 | Fair Market Value (FMV) |
| Total Noncash Contributions | $156,176 | - |
| Line Item | Amount |
|---|---|
| Other Expenses | $467,371 |
| Salaries, Compensation, and Employee Benefits | $70,115 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Payments to Affiliates | - | - | - | $233,152 |
| Benefits to Members | - | - | - | $114,545 |
| Office Expenses | - | - | - | $77,460 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $70,115 |
| Fees for Services Accounting | - | - | - | $30,746 |
| Conferences and Meetings | - | - | - | $22,459 |
| Advertising | - | - | - | $16,851 |
| Other Expenses | - | - | - | $11,885 |
| Fees for Services Legal | - | - | - | $10,501 |
| Depreciation Depletion | - | - | - | $10,331 |
| Insurance | - | - | - | $7,715 |
| Occupancy | - | - | - | $1,761 |
| Total Functional Expenses | $0 | $0 | $0 | $652,031 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $652,031 |
| Total Expenses per Audited Statements | $652,031 |
| Total Expenses per Form 990 | $652,031 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The members of LiUNA Laborers Local No. 517 are individuals who voluntarily elect to abide by the Laborers International Constitutions and the bylaws of LiUNA Laborers Local No. 517. These members work in the construction Laborers industry.”
“Once every three years the membership holds a general election. The purpose of the election is to elect (by secret ballot and by majority vote) officers to represent the membership in overseeing the activities of Laborers Local No. 517.”
“Specific events require approval by the membership on a monthly basis at union meets. Payment of bills that the Local incurs and investments made and major purchases to be made must all be approved by the membership.”
“A copy of the IRS Form 990 is reviewed by the Business Manager, Secretary Treasurer, and President for their approval. A copy of the IRS Form 990 was made available to all members prior to submission.”
“The written conflict of interest policy is included in the code of best practices that is part of the constitution by which the organization is governed. Any member or employee of the 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 explains the disciplinary procedure that must be followed when necessary and the independent officers who are entrusted to enforce the code. The US Department of Labor requires all non-clerical employees to report on the DOL Form LM-30 potential situations where there may be conflicts of interest. This information is open to the general public.”
“All wages are determined by and voted upon by the membership at union meetings. All wages for all employees, officers, and key employees are reported monthly at all union meetings.”
“The constitution (governing document) and ethics and disciplinary procedure (conflict of interest policy) are available through the United States Department of Labor, OLMS online public disclosure room. The information is filed under the Laborers; International Union of North America, who 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.”
“The Local files as a tax exempt entity under the group exemption number of the Laborers International Union of North America (LIUNA). The Laborers Local Union No. 517 is not a controlled entity by the LIUNA. Accordingly, all pertinent transactions between LIUNA and the Local are disclosed on Schedule R of this IRS Form 990 even though none of these entities are controlled entities.”
“No unrelated business income, accordingly, no IRS Form 990-T required to be filed.”
“Discrepancy between net assets from the 2023 audit and filed IRS 990..”
“Accounting for the uncertainty of tax positions can have a material impact on the financial statements of an enterprise. FASB ASC 740, published by the Financial Accounting Standards Board, addresses this issue. Measurement of any uncertain tax position will require the cumulative probability of an outcome either for or against the tax position. A tax benefit is recognized when it is more likely than not (more than a 50 percent chance) of being sustained on audit based on the merits of the position. Management has determined that any material uncertain tax position will be recognized and measured using the "more likely than not" threshold. The Board and management do not believe any uncertain tax positions are required to be disclosed at this time. The Organization's tax returns are subject to review for the years ended December 31, 2024, through 2022.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
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| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
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| IRS990/AllOtherContributionsAmt | 0 | 156176 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
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| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
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| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 114545 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | William Ross |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4072994000 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 580 Irene Street |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Orlando |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 32805 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 72738 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 70115 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
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| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
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| IRS990/CYOtherExpensesAmt | 0 | 467371 |
| IRS990/CYOtherRevenueAmt | 0 | 390 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 79376 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 40556 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 70115 |
| IRS990/CYTotalExpensesAmt | 0 | 652031 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 692587 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
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| IRS990/DeductibleNonCashContriInd | 0 | true |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 10331 |
| IRS990/Desc | 0 | Provide jobs and better working conditions for its members. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
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| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
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| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 10501 |
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| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
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| IRS990/Form720FiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 40 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 10 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 10 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 8500 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Secretary-Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Sergeant At Arms |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Auditor |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | Executive Board |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | Past-Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | Past-Secretary-Treasurer |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/Form990TFiledInd | 0 | false |
| IRS990/FormationYr | 0 | 1970 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
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| IRS990/GainOrLossGrp/OtherAmt | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
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| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
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| IRS990/IndependentVotingMemberCnt | 0 | 0 |
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| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 51104 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 51104 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestTaxExemptBondsInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 28 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 275407 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 86916 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 77634 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 353041 |
| IRS990/LegalDomicileStateCd | 0 | FL |
| IRS990/LicensedMoreThanOneStateInd | 0 | false |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 405541 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 390 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 390 |
| IRS990/MissionDesc | 0 | The Organization's primary mission is to act as a collective bargaining agent on behalf of its members to provide jobs and better working conditions. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
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| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1275051 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1313131 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1248497 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1283955 |
| IRS990/NoncashContributionsAmt | 0 | 156176 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/NondeductibleContriDisclInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 1761 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 77460 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OnBehalfOfIssuerInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OrgFiledInLieuOfForm1041Ind | 0 | false |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 44202 |
| IRS990/OtherExpensesGrp/Desc | 0 | Donations |
| IRS990/OtherExpensesGrp/Desc | 1 | Per Capita Tax Other |
| IRS990/OtherExpensesGrp/Desc | 2 | Representational Activities |
| IRS990/OtherExpensesGrp/Desc | 3 | Steward Allowances |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 23376 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 9921 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 11213 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 11885 |
| IRS990/OtherOrganizationDsc | 0 | Labor Union |
| IRS990/OtherRevenueTotalAmt | 0 | 390 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 2477 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 233152 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PoliciesReferenceChaptersInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt | 0 | William Ross |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | -2476 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 230000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 230000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Initiation & Readmission |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Contributions |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 75200 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 4176 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 75200 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 4176 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 2000 |
| IRS990/PYContributionsGrantsAmt | 0 | 495225 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 33608 |
| IRS990/PYOtherExpensesAmt | 0 | 588631 |
| IRS990/PYOtherRevenueAmt | 0 | 84 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 4900 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -95364 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 38550 |
| IRS990/PYTotalExpensesAmt | 0 | 629181 |
| IRS990/PYTotalRevenueAmt | 0 | 533817 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/QuidProQuoContriDisclInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 40556 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/PersonalAmt | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1185658 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1118557 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | false |
| IRS990ScheduleC/CorrectionMadeInd | 0 | false |
| IRS990ScheduleC/DirectContactLegislatorsInd | 0 | false |
| IRS990ScheduleC/DuesAssessmentsAmt | 0 | 480741 |
| IRS990ScheduleC/Form1120POLFiledInd | 0 | false |
| IRS990ScheduleC/Form4720Filed4912TaxInd | 0 | false |
| IRS990ScheduleC/Form4720FiledInd | 0 | false |
| IRS990ScheduleC/Form4720FiledSection4955TaxInd | 0 | false |
| IRS990ScheduleC/GrantsOtherOrganizationsInd | 0 | false |
| IRS990ScheduleC/MailingsMembersInd | 0 | false |
| IRS990ScheduleC/MediaAdvertisementsInd | 0 | false |
| IRS990ScheduleC/NotDescribedSection501c3Ind | 0 | false |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | false |
| IRS990ScheduleC/OtherActivitiesInd | 0 | false |
| IRS990ScheduleC/PaidStaffOrManagementInd | 0 | false |
| IRS990ScheduleC/PublicationsOrBroadcastInd | 0 | false |
| IRS990ScheduleC/RalliesDemonstrationsInd | 0 | false |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | true |
| IRS990ScheduleC/VolunteersInd | 0 | false |
| IRS990ScheduleD/AgentTrusteeEtcInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 58090 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 171633 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 229723 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 0 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 0 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 0 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 0 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 0 |
| IRS990ScheduleD/DisclosedForCharitablePrpsInd | 0 | false |
| IRS990ScheduleD/DisclosedOrgLegCtrlInd | 0 | false |
| IRS990ScheduleD/EndingBalanceAmt | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | false |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 2430 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 83702 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 86132 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 652031 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InclEscrowCustodialAcctLiabInd | 0 | false |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 10000 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 10000 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 7114 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 20072 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 27186 |
| IRS990ScheduleD/RelatedOrgListSchRInd | 0 | false |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 692587 |
| IRS990ScheduleD/Section170hRqrStsfdInd | 0 | false |
| IRS990ScheduleD/SolicitedAssetsSaleInd | 0 | false |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | Accounting for the uncertainty of tax positions can have a material impact on the financial statements of an enterprise. FASB ASC 740, published by the Financial Accounting Standards Board, addresses this issue. Measurement of any uncertain tax position will require the cumulative probability of an outcome either for or against the tax position. A tax benefit is recognized when it is more likely than not (more than a 50 percent chance) of being sustained on audit based on the merits of the position. Management has determined that any material uncertain tax position will be recognized and measured using the "more likely than not" threshold. The Board and management do not believe any uncertain tax positions are required to be disclosed at this time. The Organization's tax returns are subject to review for the years ended December 31, 2024, through 2022. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X- FASB ASC 740 FIN 48 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 77634 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 0 |
| IRS990ScheduleD/TotalBookValueProgramRltdAmt | 0 | 0 |
| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 652031 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 0 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 692587 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 692587 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 652031 |
| IRS990ScheduleD/WrittenPolicyMonitoringInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleM/AnyPropertyThatMustBeHeldInd | 0 | false |
| IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/MethodOfDeterminingRevenuesTxt | 0 | FMV |
| IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NonCashCheckboxInd | 0 | X |
| IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NoncashContributionsRptF990Amt | 0 | 156176 |
| IRS990ScheduleM/Form8283ReceivedCnt | 0 | 0 |
| IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd | 0 | false |
| IRS990ScheduleM/ThirdPartiesUsedInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The Local files as a tax exempt entity under the group exemption number of the Laborers International Union of North America (LIUNA). The Laborers Local Union No. 517 is not a controlled entity by the LIUNA. Accordingly, all pertinent transactions between LIUNA and the Local are disclosed on Schedule R of this IRS Form 990 even though none of these entities are controlled entities. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | No unrelated business income, accordingly, no IRS Form 990-T required to be filed. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The members of LiUNA Laborers Local No. 517 are individuals who voluntarily elect to abide by the Laborers International Constitutions and the bylaws of LiUNA Laborers Local No. 517. These members work in the construction Laborers industry. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Once every three years the membership holds a general election. The purpose of the election is to elect (by secret ballot and by majority vote) officers to represent the membership in overseeing the activities of Laborers Local No. 517. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Specific events require approval by the membership on a monthly basis at union meets. Payment of bills that the Local incurs and investments made and major purchases to be made must all be approved by the membership. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | A copy of the IRS Form 990 is reviewed by the Business Manager, Secretary Treasurer, and President for their approval. A copy of the IRS Form 990 was made available to all members prior to submission. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | The written conflict of interest policy is included in the code of best practices that is part of the constitution by which the organization is governed. Any member or employee of the 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 explains the disciplinary procedure that must be followed when necessary and the independent officers who are entrusted to enforce the code. The US Department of Labor requires all non-clerical employees to report on the DOL Form LM-30 potential situations where there may be conflicts of interest. This information is open to the general public. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | All wages are determined by and voted upon by the membership at union meetings. All wages for all employees, officers, and key employees are reported monthly at all union meetings. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | The constitution (governing document) and ethics and disciplinary procedure (conflict of interest policy) are available through the United States Department of Labor, OLMS online public disclosure room. The information is filed under the Laborers; International Union of North America, who 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/ExplanationTxt | 9 | Discrepancy between net assets from the 2023 audit and filed IRS 990.. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Page 1, H(c) |
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