Civic Intelligence

Laborers International Union Of

990 • Fiscal year 2023 • EIN 61-0235277

Jan 01, 2023 to Dec 31, 2023 • Filed on Aug 01, 2024

Organization Profilewww.laborerslocal576.org
646 Phillips LaneLouisville, KY 40209

(502) 375-0581

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

31st percentile

0.00x

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

2023 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

30th percentile

0.00x

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

2023 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2023

Net Margin

86th percentile

25%

Higher net margin than 86% of similar nonprofits.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

59th percentile

$121,507

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 6.4% of source-year revenue.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2023

Asset Growth

94th percentile

37%

Faster asset growth than 94% of similar nonprofits.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

96th percentile

65%

Faster revenue growth than 96% of similar nonprofits.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets31st percentile

Assets

Up

$2,568,324

Up $698,899 (+37%) from 2022

Net Assets

Up

$2,565,639

Up $701,208 (+38%) from 2022

Liabilities

Down

$2,685

Down $2,309 (-46%) from 2022

Revenue And Expenses
Liabilities / Revenue30th percentileNet Margin86th percentile

Revenue

Up

$1,912,521

Up $753,476 (+65%) from 2022

Expenses

Up

$1,435,746

Up $221,939 (+18%) from 2022

Net Income

Up

$476,775

Up $531,537 (+971%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth94th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2011: $2,058,427Liabilities 2011: $6,043Net Assets 2011: $2,052,3842011Assets 2012: $1,911,758Liabilities 2012: $8,580Net Assets 2012: $1,903,1782012Assets 2013: $1,865,998Liabilities 2013: $7,339Net Assets 2013: $1,858,6592013Assets 2014: $2,084,414Liabilities 2014: $7,575Net Assets 2014: $2,076,8392014Assets 2015: $2,093,890Liabilities 2015: $36,205Net Assets 2015: $2,057,6852015Assets 2016: $2,274,088Liabilities 2016: $64,682Net Assets 2016: $2,209,4062016Assets 2017: $2,443,243Liabilities 2017: $10,284Net Assets 2017: $2,432,9592017Assets 2018: $2,194,385Liabilities 2018: $9,608Net Assets 2018: $2,184,7772018Assets 2019: $2,343,811Liabilities 2019: $8,333Net Assets 2019: $2,335,4782019Assets 2020: $2,283,563Liabilities 2020: $3,473Net Assets 2020: $2,280,0902020Assets 2021: $2,219,899Liabilities 2021: $4,095Net Assets 2021: $2,215,8042021Assets 2022: $1,869,425Liabilities 2022: $4,994Net Assets 2022: $1,864,4312022Assets 2023: $2,568,324Liabilities 2023: $2,685Net Assets 2023: $2,565,6392023Assets 2024: $4,337,006Liabilities 2024: $633Net Assets 2024: $4,336,3732024

Highlighted filing

2023

Assets$2,568,324
Liabilities$2,685
Net Assets$2,565,639
Open 2023 Filing

Operations Trend

Revenue Growth96th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,459,788Expenses 2011: $1,684,528Net Income 2011: -$224,7402011Revenue 2012: $1,327,217Expenses 2012: $1,566,318Net Income 2012: -$239,1012012Revenue 2013: $1,473,988Expenses 2013: $1,528,859Net Income 2013: -$54,8712013Revenue 2014: $1,884,595Expenses 2014: $1,726,294Net Income 2014: $158,3012014Revenue 2015: $1,976,806Expenses 2015: $1,913,856Net Income 2015: $62,9502015Revenue 2016: $2,115,005Expenses 2016: $2,005,857Net Income 2016: $109,1482016Revenue 2017: $2,180,236Expenses 2017: $1,985,520Net Income 2017: $194,7162017Revenue 2018: $1,739,289Expenses 2018: $1,851,222Net Income 2018: -$111,9332018Revenue 2019: $1,689,120Expenses 2019: $1,669,130Net Income 2019: $19,9902019Revenue 2020: $1,268,024Expenses 2020: $1,406,535Net Income 2020: -$138,5112020Revenue 2021: $1,109,738Expenses 2021: $1,137,923Net Income 2021: -$28,1852021Revenue 2022: $1,159,045Expenses 2022: $1,213,807Net Income 2022: -$54,7622022Revenue 2023: $1,912,521Expenses 2023: $1,435,746Net Income 2023: $476,7752023Revenue 2024: $4,733,193Expenses 2024: $2,953,326Net Income 2024: $1,779,8672024

Highlighted filing

2023

Revenue$1,912,521
Expenses$1,435,746
Net Income$476,775
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Aug 1, 2024
Return Version
2023v5.1
Gross Receipts
$2,937,081
Mission and Program Overview

Mission

The Organization is charted to provide for the well being of it's members through collective bargaining, administration, organizing adn promoting better working wages and conditions.

Labor union organization devoted to insuring member safety, contract negotiations for wages, health insurance, pension benefits, training benefits, working condition benefits, and etc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,539,394$924,648▼ $614,746
Investments Other Securities-$801,835-
Savings and Temporary Cash Investments$44,755$408,449▲ $363,694
Cash and Non-Interest-Bearing Accounts$25,872$241,328▲ $215,456
Land, Buildings, and Equipment, Net$258,869$191,529▼ $67,340
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,869,425$2,568,324▲ $698,899
Other Assets Total$535$535→ $0
Liabilities
Other Liabilities$4,994$2,685▼ $2,309
Total Liabilities$4,994$2,685▼ $2,309
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,864,431$2,565,639▲ $701,208
Total Net Assets Fund Balance$1,864,431$2,565,639▲ $701,208
Total Liabilities and Net Assets / Fund Balance$1,869,425$2,568,324▲ $698,899

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$5,170$363,896$369,066
Buildings$17,801$249,193$266,994
Other Land Buildings$46,494$167,017$213,511
Equipment$56,564$121,708$178,272
Land$65,500-$65,500
Compensation and Service Providers
Top Officer Pay59th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Cornelius CottonPresidentFT$121,507$121,507
Dwayne MccauleySecretaryFT$104,029$104,029
Christopher VolzVice PresidentFT$100,260$100,260
DENNIS O'DANIELTrusteePT$1,350$1,350
Johnathan SchwartzTrusteePT$1,200$1,200
Kenneth QuigginsTrusteePT$1,000$1,000
Lonnie CalvertTrusteePT$1,000$1,000

Board Members and Trustees

NameTitle
Jeffrey MccauleyTrustee
Richard LanhamTrustee
Trevor WilliamsTrustee
Yara RamosTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,934,506
Investment Income
$-21,985
Other Revenue
$0
Change in Net Assets
$476,775

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,912,521
Revenue Not Reported on Form 990
$142,563
Total Revenue per Audited Statements
$2,055,084
Total Revenue per Form 990
$1,912,521
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$694,901
Salaries, Compensation, and Employee Benefits$690,854
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$324,581
Payments to Affiliates---$215,668
Pension Plan Contributions---$167,942
Other Employee Benefits---$104,480
Travel---$83,383
Depreciation Depletion---$73,702
Fees for Services Legal---$67,860
Other Salaries and Wages---$66,315
Office Expenses---$64,057
Benefits to Members---$49,991
Payroll Taxes---$27,536
Insurance---$27,189
Fees for Service Investment Mgmnt Fees---$19,388
Fees for Services Accounting---$17,500
Advertising---$12,188
Occupancy---$7,125
Other Expenses---$1,525
Total Functional Expenses$0$0$0$1,435,746

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,435,746
Total Expenses per Audited Statements$1,435,746
Total Expenses per Form 990$1,435,746
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
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$20,358
Total Exempt Function Spending$20,358
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$2,685
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The members of laborers local 576 are individuals who voluntarily elect to abide by the laborers international constitutions and the by-laws of laborers local 576. These members work in the construction/service industry.”

Form 990, Part VI, Section A, Line 7A

“Members/shareholders elect governing body once every 3 years the membership have 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 the local.”

Form 990, Part VI, Section A, Line 7B

“Decisions of governing body approval by members or shareholders specific events require approval of the membership on a monthly basis at union meetings. Payment of bills the local union incurrs made and major purchases to be made all must be approved by the membership.”

Form 990, Part VI, Section B, Line 11B

“A certified public accounting firm is retained to prepare the annual irs form 990. The cpa firm provides a copy of the completed form to the secretary-treasurer for his review and approval.”

Form 990, Part VI, Section B, Line 12C

“Conflict of interest policy is included in the code of best practives that is part of the constitution by which our organization is governed, any member or employee of the organization can contact the liuna general president with any complaint arising under the constitution, the code of best practices, or any other disiplinary procedure that must be followed when necessary and the independent officers who are entrusted to enforce the code. The u.s. Department of labor requires all non-clerical employees to report on the form lm-30 potential situations where there may be conflicts of interest. This information is open to the public.”

Form 990, Part VI, Section B, Line 15A

“The executive board and the membership vote on the compensation for all elected officers for services rendered to the local and the membership.”

Form 990, Part VI, Section B, Line 15B

“The executive board and the membership vote on the compensation for all elected officers for services rendered to the local and the membership.”

Form 990, Part VI, Section C, Line 19

“Organizational documents publicly available upon request by any party, the local is required by federal law to make a copy of the filed tax returns available. At each monthly union meeting a copy of the international constitution is available for any member to review and question. All financial records for each months activity are presented to the membership for their approval and review at each months union meetings.”

Part VII, Section A

“Tax software has limitations on title/position for trustees. We are using schedule o to provide the actual titles to these trustees. Cornelius cotton: president/business manager, christopher volz: vice president, dwayne mccauley: secretary treasurer, jeffrey mccauley: recording secretary, kenneth quiggins: sergeant at arms, jeffrey embry: auditor, yara ramos: auditor, trevor williams: auditor, johnathan schwartz: executive board, lonnie calvert: executive board, dennis o'daniel: executive board, richard lanham: executive board.”

Filing and Contact Details

Filer

Filer Name
Laborers International Union
EIN
61-0235277
Phone
5023750581
Address
646 PHILLIPS LANE, LOUISVILLE, KY 40209

Signing Officer

Name
Dwayne Mccauley
Title
Secretary
Signed
2024-08-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cornelius Cotton
Formed
1936
Legal Domicile
Ky
Voting Board Members
12
Independent Board Members
0
Employees
4

Preparer

Firm
Ted Soileau CPA LLC
Address
429 GOVERNMENT ST FL 2, BATON ROUGE, LA 70802
Preparer
Ted A Soileau
Phone
2257667910
Supplemental Narrative

Additional Explanations

Part IV, Line 35A

“This entity files as a tax-emempt entity pursuant to group exemption number 0121. The national org. Is laborers international union of north america liuna, fid, 53-0088501. This entity is an independent autonomous organization that abides by the international constitution of liuna.”

Part XI, Line 8

“Prior period accounting adjustments to reflect voided bank transactions dating back to period prior to 12/31/2022.”

Financial Statement Notes

Part X : FIN48 Footnote

“Accounting for the uncertainty of tax positions can impact the financial statements. Even though the local is exempt from income taxes, the local must still consider whether its exempt income and other activities of the local might be determined to be unrelated business income and whether the local has properly maintained its tax-exempt status. Fasb asc 740 financial interpretation no. 48 i.e. Fin 48, published by the financial accounting standards board, addresses the issue of accounting for the uncertainty of material tax positions impacting the financial statements. The officers have adopted the provisions of fasb asc 740 effective december 31, 2022. The accounting for all material positions taken, or expected to be taken, on any income tax return is governed by fasb asc 740. Income tax returns include those positions that were filed or that should have been filed with federal taxing authorities. It is the officers policy to assess all material positions taken on any federal income tax return. The officers will require its legal and tax counsel to communicate to them all such uncertain tax positions in order to evaluate the impact of the tax position and the reporting and disclosure required. The requirement will apply to not only the current reporting year but also to all prior open reporting years that could still be subject to examination by a taxing authority. The officers have determined that any material uncertain tax positions that are presented to the board of trustees will be recognized and measured using a more-likely-than-not, mltn threshold. The mltn threshold means that 1. A benefit related to an uncertain tax position may not be recognized in the financial statements unless it is mltn that the position will be sustained based on its technical merits, and 2. There must be more than a 50 likelihood that the position would be sustained if challenged and considered by the highest court in the relevant jurisdiction. Measurement of any uncertain tax position will require calculating the cumulative probability of an outcome either for or against the tax position. The tax benefit of a qualifying position is the largest amount of tax benefit that is more than 50 percent likely to be realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information. Initial recognition of an uncertain tax position will require continued reassessment of the tax position on an annual basis. As of each year-end, any unresolved uncertain tax positions must be reassessed, and the officers must determine whether 1. The factors underlying the sustainability assertions have changed and, 2. The amount of the recognized tax benefit is still appropriate. Developments such as case law, changes in tax law, new rulings, or regulations issued by taxing authorities, could affect whether a tax position should be recognized or the amount that should be reported. The local will be required to accrue interest and penalties that, under present tax law, the local would incur if the uncertain tax position ultimately were not sustained. For the year ending december 31, 2023, no uncertain tax positions were determined to exist.”

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IRS990/Form990PartVIISectionAGrp/TitleTxt1Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt6Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt7Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt8Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt9Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt10Trustee
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IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt0LIUNA PAC
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt0905 16TH STREET NW
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm0WASHINGTON
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0MEMBER DUES PARTITION MONTHLY AND TRANSFERRED TO LABORERS INTERNATIONAL UNION OF NORTH AMERICA TO THE NATIONAL PAC FUND. NO CONTRIBUTIONS MADE TO ANY CANDIDATE PUBLIC OFFICE DIRECTLY. NO SEPARATE 527F(3) ENTITY ESTABLISHED.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I-A, Line 1 - Direct and Indirect Political Campaign Activities
IRS990ScheduleC/TotalExemptFunctionExpendAmt020358
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0249193
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0266994
IRS990ScheduleD/EquipmentGrp/BookValueAmt056564
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0121708
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0178272
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt065500
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0363896
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0369066
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING FOR THE UNCERTAINTY OF TAX POSITIONS CAN IMPACT THE FINANCIAL STATEMENTS. EVEN THOUGH THE LOCAL IS EXEMPT FROM INCOME TAXES, THE LOCAL MUST STILL CONSIDER WHETHER ITS EXEMPT INCOME AND OTHER ACTIVITIES OF THE LOCAL MIGHT BE DETERMINED TO BE UNRELATED BUSINESS INCOME AND WHETHER THE LOCAL HAS PROPERLY MAINTAINED ITS TAX-EXEMPT STATUS. FASB ASC 740 FINANCIAL INTERPRETATION NO. 48 I.E. FIN 48, PUBLISHED BY THE FINANCIAL ACCOUNTING STANDARDS BOARD, ADDRESSES THE ISSUE OF ACCOUNTING FOR THE UNCERTAINTY OF MATERIAL TAX POSITIONS IMPACTING THE FINANCIAL STATEMENTS. THE OFFICERS HAVE ADOPTED THE PROVISIONS OF FASB ASC 740 EFFECTIVE DECEMBER 31, 2022. THE ACCOUNTING FOR ALL MATERIAL POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, ON ANY INCOME TAX RETURN IS GOVERNED BY FASB ASC 740. INCOME TAX RETURNS INCLUDE THOSE POSITIONS THAT WERE FILED OR THAT SHOULD HAVE BEEN FILED WITH FEDERAL TAXING AUTHORITIES. IT IS THE OFFICERS POLICY TO ASSESS ALL MATERIAL POSITIONS TAKEN ON ANY FEDERAL INCOME TAX RETURN. THE OFFICERS WILL REQUIRE ITS LEGAL AND TAX COUNSEL TO COMMUNICATE TO THEM ALL SUCH UNCERTAIN TAX POSITIONS IN ORDER TO EVALUATE THE IMPACT OF THE TAX POSITION AND THE REPORTING AND DISCLOSURE REQUIRED. THE REQUIREMENT WILL APPLY TO NOT ONLY THE CURRENT REPORTING YEAR BUT ALSO TO ALL PRIOR OPEN REPORTING YEARS THAT COULD STILL BE SUBJECT TO EXAMINATION BY A TAXING AUTHORITY. THE OFFICERS HAVE DETERMINED THAT ANY MATERIAL UNCERTAIN TAX POSITIONS THAT ARE PRESENTED TO THE BOARD OF TRUSTEES WILL BE RECOGNIZED AND MEASURED USING A MORE-LIKELY-THAN-NOT, MLTN THRESHOLD. THE MLTN THRESHOLD MEANS THAT 1. A BENEFIT RELATED TO AN UNCERTAIN TAX POSITION MAY NOT BE RECOGNIZED IN THE FINANCIAL STATEMENTS UNLESS IT IS MLTN THAT THE POSITION WILL BE SUSTAINED BASED ON ITS TECHNICAL MERITS, AND 2. THERE MUST BE MORE THAN A 50 LIKELIHOOD THAT THE POSITION WOULD BE SUSTAINED IF CHALLENGED AND CONSIDERED BY THE HIGHEST COURT IN THE RELEVANT JURISDICTION. MEASUREMENT OF ANY UNCERTAIN TAX POSITION WILL REQUIRE CALCULATING THE CUMULATIVE PROBABILITY OF AN OUTCOME EITHER FOR OR AGAINST THE TAX POSITION. THE TAX BENEFIT OF A QUALIFYING POSITION IS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS MORE THAN 50 PERCENT LIKELY TO BE REALIZED UPON ULTIMATE SETTLEMENT WITH A TAXING AUTHORITY THAT HAS FULL KNOWLEDGE OF ALL RELEVANT INFORMATION. INITIAL RECOGNITION OF AN UNCERTAIN TAX POSITION WILL REQUIRE CONTINUED REASSESSMENT OF THE TAX POSITION ON AN ANNUAL BASIS. AS OF EACH YEAR-END, ANY UNRESOLVED UNCERTAIN TAX POSITIONS MUST BE REASSESSED, AND THE OFFICERS MUST DETERMINE WHETHER 1. THE FACTORS UNDERLYING THE SUSTAINABILITY ASSERTIONS HAVE CHANGED AND, 2. THE AMOUNT OF THE RECOGNIZED TAX BENEFIT IS STILL APPROPRIATE. DEVELOPMENTS SUCH AS CASE LAW, CHANGES IN TAX LAW, NEW RULINGS, OR REGULATIONS ISSUED BY TAXING AUTHORITIES, COULD AFFECT WHETHER A TAX POSITION SHOULD BE RECOGNIZED OR THE AMOUNT THAT SHOULD BE REPORTED. THE LOCAL WILL BE REQUIRED TO ACCRUE INTEREST AND PENALTIES THAT, UNDER PRESENT TAX LAW, THE LOCAL WOULD INCUR IF THE UNCERTAIN TAX POSITION ULTIMATELY WERE NOT SUSTAINED. FOR THE YEAR ENDING DECEMBER 31, 2023, NO UNCERTAIN TAX POSITIONS WERE DETERMINED TO EXIST.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MEMBERS OF LABORERS LOCAL 576 ARE INDIVIDUALS WHO VOLUNTARILY ELECT TO ABIDE BY THE LABORERS INTERNATIONAL CONSTITUTIONS AND THE BY-LAWS OF LABORERS LOCAL 576. THESE MEMBERS WORK IN THE CONSTRUCTION/SERVICE INDUSTRY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS/SHAREHOLDERS ELECT GOVERNING BODY ONCE EVERY 3 YEARS THE MEMBERSHIP HAVE 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 THE LOCAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS OF GOVERNING BODY APPROVAL BY MEMBERS OR SHAREHOLDERS SPECIFIC EVENTS REQUIRE APPROVAL OF THE MEMBERSHIP ON A MONTHLY BASIS AT UNION MEETINGS. PAYMENT OF BILLS THE LOCAL UNION INCURRS MADE AND MAJOR PURCHASES TO BE MADE ALL MUST BE APPROVED BY THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A CERTIFIED PUBLIC ACCOUNTING FIRM IS RETAINED TO PREPARE THE ANNUAL IRS FORM 990. THE CPA FIRM PROVIDES A COPY OF THE COMPLETED FORM TO THE SECRETARY-TREASURER FOR HIS REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONFLICT OF INTEREST POLICY IS INCLUDED IN THE CODE OF BEST PRACTIVES THAT IS PART OF THE CONSTITUTION BY WHICH OUR ORGANIZATION IS GOVERNED, ANY MEMBER OR EMPLOYEE OF THE ORGANIZATION CAN CONTACT THE LIUNA GENERAL PRESIDENT WITH ANY COMPLAINT ARISING UNDER THE CONSTITUTION, THE CODE OF BEST PRACTICES, OR ANY OTHER DISIPLINARY PROCEDURE THAT MUST BE FOLLOWED WHEN NECESSARY AND THE INDEPENDENT OFFICERS WHO ARE ENTRUSTED TO ENFORCE THE CODE. THE U.S. DEPARTMENT OF LABOR REQUIRES ALL NON-CLERICAL EMPLOYEES TO REPORT ON THE FORM LM-30 POTENTIAL SITUATIONS WHERE THERE MAY BE CONFLICTS OF INTEREST. THIS INFORMATION IS OPEN TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE EXECUTIVE BOARD AND THE MEMBERSHIP VOTE ON THE COMPENSATION FOR ALL ELECTED OFFICERS FOR SERVICES RENDERED TO THE LOCAL AND THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE EXECUTIVE BOARD AND THE MEMBERSHIP VOTE ON THE COMPENSATION FOR ALL ELECTED OFFICERS FOR SERVICES RENDERED TO THE LOCAL AND THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ORGANIZATIONAL DOCUMENTS PUBLICLY AVAILABLE UPON REQUEST BY ANY PARTY, THE LOCAL IS REQUIRED BY FEDERAL LAW TO MAKE A COPY OF THE FILED TAX RETURNS AVAILABLE. AT EACH MONTHLY UNION MEETING A COPY OF THE INTERNATIONAL CONSTITUTION IS AVAILABLE FOR ANY MEMBER TO REVIEW AND QUESTION. ALL FINANCIAL RECORDS FOR EACH MONTHS ACTIVITY ARE PRESENTED TO THE MEMBERSHIP FOR THEIR APPROVAL AND REVIEW AT EACH MONTHS UNION MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THIS ENTITY FILES AS A TAX-EMEMPT ENTITY PURSUANT TO GROUP EXEMPTION NUMBER 0121. THE NATIONAL ORG. IS LABORERS INTERNATIONAL UNION OF NORTH AMERICA LIUNA, FID, 53-0088501. THIS ENTITY IS AN INDEPENDENT AUTONOMOUS ORGANIZATION THAT ABIDES BY THE INTERNATIONAL CONSTITUTION OF LIUNA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9TAX SOFTWARE HAS LIMITATIONS ON TITLE/POSITION FOR TRUSTEES. WE ARE USING SCHEDULE O TO PROVIDE THE ACTUAL TITLES TO THESE TRUSTEES. CORNELIUS COTTON: PRESIDENT/BUSINESS MANAGER, CHRISTOPHER VOLZ: VICE PRESIDENT, DWAYNE MCCAULEY: SECRETARY TREASURER, JEFFREY MCCAULEY: RECORDING SECRETARY, KENNETH QUIGGINS: SERGEANT AT ARMS, JEFFREY EMBRY: AUDITOR, YARA RAMOS: AUDITOR, TREVOR WILLIAMS: AUDITOR, JOHNATHAN SCHWARTZ: EXECUTIVE BOARD, LONNIE CALVERT: EXECUTIVE BOARD, DENNIS O'DANIEL: EXECUTIVE BOARD, RICHARD LANHAM: EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10PRIOR PERIOD ACCOUNTING ADJUSTMENTS TO REFLECT VOIDED BANK TRANSACTIONS DATING BACK TO PERIOD PRIOR TO 12/31/2022.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8PART IV, LINE 35A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9PART VII, SECTION A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10PART XI, LINE 8
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0LABORERS INTL UNION OF NORTH AMERICA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1KENTUCKY LABORERS DISTRICT COUNCIL
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CENTRAL ORG.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1LABOR UNION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0NO
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0905 16TH STREET NW
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt11994 BY-PASS SOUTH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0WASHINGTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1LAWRENCEBURG
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0DC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd020006
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd140342

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,568,324
Liabilities
$2,685
Net assets
$2,565,639
Revenue
$1,912,521
Expenses
$1,435,746
Net income
$476,775
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.34$0.00$4.34$4.73$2.95$1.78
2023Detailed filing. Detailed filing data is available for this year.$2.57$0.00$2.57$1.91$1.44$0.48
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.87$0.00$1.86$1.16$1.21$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.22$0.00$2.22$1.11$1.14$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.28$0.00$2.28$1.27$1.41$0.14
2019Summary only. Only limited summary data is available for this year.$2.34$0.01$2.34$1.69$1.67$0.02
2018Summary only. Only limited summary data is available for this year.$2.19$0.01$2.18$1.74$1.85$0.11
2017Summary only. Only limited summary data is available for this year.$2.44$0.01$2.43$2.18$1.99$0.19
2016Summary only. Only limited summary data is available for this year.$2.27$0.06$2.21$2.12$2.01$0.11
2015Summary only. Only limited summary data is available for this year.$2.09$0.04$2.06$1.98$1.91$0.06
2014Summary only. Only limited summary data is available for this year.$2.08$0.01$2.08$1.88$1.73$0.16
2013Summary only. Only limited summary data is available for this year.$1.87$0.01$1.86$1.47$1.53$0.05
2012Summary only. Only limited summary data is available for this year.$1.91$0.01$1.90$1.33$1.57$0.24
2011Summary only. Only limited summary data is available for this year.$2.06$0.01$2.05$1.46$1.68$0.22