Civic Intelligence

Construction and Public Employees Liuna Local #177

990 • Fiscal year 2019 • EIN 81-1230004

Jan 01, 2019 to Dec 31, 2019 • Filed on Aug 28, 2020

3400 East Euclid AvenueDes Moines, IA 50317

(515) 265-2558

Siviq Scores

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

Liabilities / Assets

86th percentile

0.22x

Higher debt load relative to assets than 86% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

89th percentile

0.35x

Higher debt load relative to revenue than 89% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Net Margin

73rd percentile

16%

Higher net margin than 73% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

64th percentile

$140,223

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 5.8% of source-year revenue.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2019

Asset Growth

52nd percentile

6.5%

Faster asset growth than 52% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

77th percentile

12%

Faster revenue growth than 77% of similar nonprofits.

2019 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$3,735,379

Up $229,527 (+6.5%) from 2018

Net Assets

Up

$2,900,147

Up $390,037 (+16%) from 2018

Liabilities

Down

$835,232

Down $160,510 (-16%) from 2018

Revenue

Up

$2,420,879

Up $255,162 (+12%) from 2018

Expenses

Up

$2,034,842

Up $165,262 (+8.8%) from 2018

Net Income

Up

$386,037

Up $89,900 (+30%) from 2018

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2017: $3,339,082Liabilities 2017: $1,125,109Net Assets 2017: $2,213,9732017Assets 2018: $3,505,852Liabilities 2018: $995,742Net Assets 2018: $2,510,1102018Assets 2019: $3,735,379Liabilities 2019: $835,232Net Assets 2019: $2,900,1472019Assets 2020: $3,576,334Liabilities 2020: $799,479Net Assets 2020: $2,776,8552020Assets 2021: $3,773,218Liabilities 2021: $764,009Net Assets 2021: $3,009,2092021Assets 2022: $3,606,630Liabilities 2022: $726,754Net Assets 2022: $2,879,8762022Assets 2023: $3,524,046Liabilities 2023: $689,236Net Assets 2023: $2,834,8102023Assets 2024: $3,511,104Liabilities 2024: $654,735Net Assets 2024: $2,856,3692024

Highlighted filing

2019

Assets$3,735,379
Liabilities$835,232
Net Assets$2,900,147

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2017: $2,395,658Expenses 2017: $1,730,628Net Income 2017: $665,0302017Revenue 2018: $2,165,717Expenses 2018: $1,869,580Net Income 2018: $296,1372018Revenue 2019: $2,420,879Expenses 2019: $2,034,842Net Income 2019: $386,0372019Revenue 2020: $1,886,011Expenses 2020: $2,009,303Net Income 2020: -$123,2922020Revenue 2021: $1,998,533Expenses 2021: $1,766,179Net Income 2021: $232,3542021Revenue 2022: $1,839,927Expenses 2022: $1,969,260Net Income 2022: -$129,3332022Revenue 2023: $2,207,216Expenses 2023: $2,252,282Net Income 2023: -$45,0662023Revenue 2024: $2,385,280Expenses 2024: $2,363,721Net Income 2024: $21,5592024

Highlighted filing

2019

Revenue$2,420,879
Expenses$2,034,842
Net Income$386,037
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Aug 28, 2020
Return Version
2019v5.1
Gross Receipts
$2,466,923
Mission and Program Overview

Mission

Operation of laborers local union for the benefit of its members.

Operation of a laborers local union

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,844,425$2,096,349▲ $251,924
Land, Buildings, and Equipment, Net$1,405,370$1,386,020▼ $19,350
Cash and Non-Interest-Bearing Accounts$254,096$251,960▼ $2,136
Investments Other Securities$700--
Total Assets$3,505,852$3,735,379▲ $229,527
Other Assets Total$1,261$1,050▼ $211
Liabilities
Mortgage Notes Payable Secured by Investment Property$987,911$828,327▼ $159,584
Accounts Payable and Accrued Expenses$7,831$6,905▼ $926
Total Liabilities$995,742$835,232▼ $160,510
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,500,109$2,891,187▲ $391,078
Net Assets With Donor Restrictions$10,001$8,960▼ $1,041
Total Net Assets Fund Balance$2,510,110$2,900,147▲ $390,037
Total Liabilities and Net Assets / Fund Balance$3,505,852$3,735,379▲ $229,527

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,024,384$78,121$1,102,505
Other Land Buildings$162,956$162,872$325,828
Equipment$85,880$39,160$125,040
Land$112,800-$112,800
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mike WeckmanBusiness Manager-$92,413$47,810$140,223
Tom HayesSecretary TreasurerFT$87,694$45,822$133,516
Brad GezelExecutive Board-$76,340$41,497$117,837
Harold DavisExecutive Board-$62,064$40,059$102,123
Ron PrymekExecutive Board-$59,367$37,653$97,020
David MilesPresident-$21,420$8,822$30,242
Dan HelmVice President-$900-$900
James GriffithsExecutive Board-$600-$600
Kevin LancialExecutive Board-$600-$600

Board Members and Trustees

NameTitle
Jason HenleExecutive Board
Nathan EdwardsExecutive Board
Richie SchmidtRecording Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$59,625
Program Service Revenue
$2,102,007
Investment Income
$214,394
Other Revenue
$44,853
All Other Contributions
$50,000
Change in Net Assets
$386,037

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,420,880
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$9,890
Total Revenue per Audited Statements
$2,430,770
Total Revenue per Form 990
$2,420,880
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,100,956
Other Expenses$933,886
Total Fundraising Expense$11,116
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$428,395$180,645$6,256$615,296
Payments to Affiliates$308,466--$308,466
Other Salaries and Wages$175,755$69,793$2,417$247,965
Pension Plan Contributions$79,514$34,066$1,179$114,759
Depreciation Depletion$74,534$33,038-$107,572
Occupancy$50,904$22,563-$73,467
Payroll Taxes$44,467$19,051$660$64,178
Travel$43,517$19,289-$62,806
Other Employee Benefits$40,712$17,442$604$58,758
Fees for Services Legal-$53,053-$53,053
Insurance$35,368$15,677-$51,045
Office Expenses$29,719$13,173-$42,892
Interest$29,695$13,163-$42,858
All Other Expenses$5,813$24,257-$30,070
Other Expenses$33,728$18,220-$18,220
Fees for Services Accounting-$17,550-$17,550
Advertising-$3,422-$3,422
Total Functional Expenses$1,380,587$643,139$11,116$2,034,842

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,044,733
Expenses per Audited Statements$2,034,843
Total Expenses per Form 990$2,034,843
Expenses Not Reported on Form 990$9,890
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$9,890
Fundraising Gross Income$5,025
Gaming Gross Income$3,405
Gaming Direct Expenses$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
Yes
In-house lobbying only
Yes
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Other officer compensation reviewed
No
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

Members pay monthly dues to participate in the local union

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

Members elect the members of the governing body

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

All decisions of the governing body are subject to approval by the membership.

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

Form 990 is prepared by an accounting firm and reviewed by the financial secretary who signs the document

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

The written conflict of interest policy is included in the liuna policies. 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 liuna policies, or any other disciplinary rule, regulation, practice, or procedure adopted by the liuna general executive board. The liuna policies explains the disciplinary procedure that must be followed when necessary and the independent officers who are entrusted to enforce the liuna policies. The us department of labor requires all non-clerical employees to report on lm-30 potential situations where they may be conflicts of interest. This information is open to the public.

Form 990, Part VI, Section C, Line 19

UPON REQUEST

Form 990, Part VI, Line 19

The constitution (governing document) and the liuna policies (conflict of interest policy) is available through the united states department of labor, olms, online public 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 financial report with the department of labor which can also be obtained on the online public disclosure room.

Filing and Contact Details

Filer

Filer Name
Construction and Public Employees
EIN
81-1230004
Phone
5152652558
Address
3400 EAST EUCLID AVENUE, DES MOINES, IA 50317

Signing Officer

Name
Tom Hayes
Title
Secretary Treasurer
Phone
5152652558
Signed
2020-08-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tom Hayes
Formed
2016
Legal Domicile
Ia
Voting Board Members
11
Independent Board Members
1
Employees
13
Volunteers
0

Preparer

Firm
Romolo & Associates LLC
Address
1700 W LUTHY DRIVE, PEORIA, IL 61615
Preparer
Michael Holder
Phone
3096822001
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 1

The local uses the modified cash basis of accounting.

Financial Statement Notes

PART X, LINE 2:

The local is a non-profit organization exempt from income taxes under section 501(c)(5) of the internal revenue code and an equivalent section of the iowa income tax law. The total amounts of interest and penalties recognized in the statements of assets, liabilities, and net assets and the total amounts of interest and penalties recognized in the statements of revenues, expenses, and changes in net assets are $0. Financial accounting standards board accounting standards codification (asc) 740-10-25-6 requires management to evaluate tax positions taken by the local and recognize a tax liability (or asset) if the organization has taken an uncertain tax position that more likely than not would not be sustained upon examination by federal and state taxing authorities. The executive board has analyzed the tax positions taken by the local, and has concluded that as of december 31, 2019 and 2018, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The local is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The local has never had unrelated business income tax (ubit) nor has it filed the form 990-t. Therefore, all tax years are open for examination by federal and state taxing authorities related to ubit.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Charity golf outing expense 9,890.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Charity golf outing expenses 9,890.

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IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0OPERATION OF LABORERS LOCAL UNION FOR THE BENEFIT OF ITS MEMBERS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0987911
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0828327
IRS990/NetAssetsOrFundBalancesBOYAmt02510110
IRS990/NetAssetsOrFundBalancesEOYAmt02900147
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0192396
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0192396
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-4865
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-4865
IRS990/NetIncomeFromGamingGrp/ExclusionAmt03405
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt03405
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt030977
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt030977
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02500109
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02891187
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt022563
IRS990/OccupancyGrp/ProgramServicesAmt050904
IRS990/OccupancyGrp/TotalAmt073467
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt013173
IRS990/OfficeExpensesGrp/ProgramServicesAmt029719
IRS990/OfficeExpensesGrp/TotalAmt042892
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01261
IRS990/OtherAssetsTotalGrp/EOYAmt01050
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0604
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt017442
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt040712
IRS990/OtherEmployeeBenefitsGrp/TotalAmt058758
IRS990/OtherExpensesGrp/Desc0OFFICER/EMPLOYEE EXPENS
IRS990/OtherExpensesGrp/Desc1CONTRACT LABOR
IRS990/OtherExpensesGrp/Desc2DONATIONS
IRS990/OtherExpensesGrp/Desc3HATS & TSHIRTS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt014950
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt145176
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt228611
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt318220
IRS990/OtherExpensesGrp/ProgramServicesAmt033728
IRS990/OtherExpensesGrp/TotalAmt048678
IRS990/OtherExpensesGrp/TotalAmt145176
IRS990/OtherExpensesGrp/TotalAmt228611
IRS990/OtherExpensesGrp/TotalAmt318220
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0REFUNDS & REIMBURSEMEN
IRS990/OtherRevenueMiscGrp/Desc1LIFE INSURANCE COLLECT
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt015229
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1107
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt015229
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1107
IRS990/OtherRevenueTotalAmt015336
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt02417
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt069793
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0175755
IRS990/OtherSalariesAndWagesGrp/TotalAmt0247965
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt0308466
IRS990/PaymentsToAffiliatesGrp/TotalAmt0308466
IRS990/PayrollTaxesGrp/FundraisingAmt0660
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt019051
IRS990/PayrollTaxesGrp/ProgramServicesAmt044467
IRS990/PayrollTaxesGrp/TotalAmt064178
IRS990/PensionPlanContributionsGrp/FundraisingAmt01179
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt034066
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt079514
IRS990/PensionPlanContributionsGrp/TotalAmt0114759
IRS990/PoliticalCampaignActyInd01
IRS990/PrincipalOfficerNm0TOM HAYES
IRS990/PriorPeriodAdjustmentsAmt04000
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0WORKING DUES
IRS990/ProgramServiceRevenueGrp/Desc1MONTHLY DUES
IRS990/ProgramServiceRevenueGrp/Desc2INITIATION & REINSTATE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01466256
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1523542
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2112209
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01466256
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1523542
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2112209
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt021307
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt07289
IRS990/PYOtherExpensesAmt0874324
IRS990/PYOtherRevenueAmt0114490
IRS990/PYProgramServiceRevenueAmt02022631
IRS990/PYRevenuesLessExpensesAmt0296137
IRS990/PYSalariesCompEmpBnftPaidAmt0995256
IRS990/PYTotalExpensesAmt01869580
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02165717
IRS990/ReconcilationRevenueExpnssAmt0386037
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RentalIncomeOrLossGrp/RealAmt030977
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01844425
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02096349
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/PoliticalExpendituresAmt00
IRS990ScheduleC/Section527PoliticalOrgGrp/ContributionsRcvdDlvrAmt026975
IRS990ScheduleC/Section527PoliticalOrgGrp/EIN0421280333
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt0LABORERS POLITICAL ACTION COMMITTEE
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt03400 E EUCLID AVENUE
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm0DES MOINES
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd0IA
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd0503173522
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE LOCAL TRANSFERS MONEY TO THE PAC FUND. THE PAC FUND MAKES ALL POLITICAL DONATIONS.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I-A, LINE 1:
IRS990ScheduleC/VolunteerHoursCnt00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01024384
IRS990ScheduleD/BuildingsGrp/DepreciationAmt078121
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01102505
IRS990ScheduleD/EquipmentGrp/BookValueAmt085880
IRS990ScheduleD/EquipmentGrp/DepreciationAmt039160
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0125040
IRS990ScheduleD/ExpensesNotReportedAmt09890
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02034843
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0112800
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0112800
IRS990ScheduleD/OtherExpensesIncludedAmt09890
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0162956
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0162872
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0325828
IRS990ScheduleD/OtherRevenueAmt09890
IRS990ScheduleD/RevenueNotReportedAmt09890
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02420880
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE LOCAL IS A NON-PROFIT ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AND AN EQUIVALENT SECTION OF THE IOWA INCOME TAX LAW. THE TOTAL AMOUNTS OF INTEREST AND PENALTIES RECOGNIZED IN THE STATEMENTS OF ASSETS, LIABILITIES, AND NET ASSETS AND THE TOTAL AMOUNTS OF INTEREST AND PENALTIES RECOGNIZED IN THE STATEMENTS OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS ARE $0. FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10-25-6 REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE LOCAL AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. THE EXECUTIVE BOARD HAS ANALYZED THE TAX POSITIONS TAKEN BY THE LOCAL, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2019 AND 2018, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE LOCAL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE LOCAL HAS NEVER HAD UNRELATED BUSINESS INCOME TAX (UBIT) NOR HAS IT FILED THE FORM 990-T. THEREFORE, ALL TAX YEARS ARE OPEN FOR EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES RELATED TO UBIT.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CHARITY GOLF OUTING EXPENSE 9,890.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2CHARITY GOLF OUTING EXPENSES 9,890.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01386020
IRS990ScheduleD/TotalExpensesPerForm990Amt02034843
IRS990ScheduleD/TotalRevenuePerForm990Amt02420880
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02430770
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02044733
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS PAY MONTHLY DUES TO PARTICIPATE IN THE LOCAL UNION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ELECT THE MEMBERS OF THE GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS PREPARED BY AN ACCOUNTING FIRM AND REVIEWED BY THE FINANCIAL SECRETARY WHO SIGNS THE DOCUMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE WRITTEN CONFLICT OF INTEREST POLICY IS INCLUDED IN THE LIUNA POLICIES. 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 LIUNA POLICIES, OR ANY OTHER DISCIPLINARY RULE, REGULATION, PRACTICE, OR PROCEDURE ADOPTED BY THE LIUNA GENERAL EXECUTIVE BOARD. THE LIUNA POLICIES EXPLAINS THE DISCIPLINARY PROCEDURE THAT MUST BE FOLLOWED WHEN NECESSARY AND THE INDEPENDENT OFFICERS WHO ARE ENTRUSTED TO ENFORCE THE LIUNA POLICIES. THE US DEPARTMENT OF LABOR REQUIRES ALL NON-CLERICAL EMPLOYEES TO REPORT ON LM-30 POTENTIAL SITUATIONS WHERE THEY MAY BE CONFLICTS OF INTEREST. THIS INFORMATION IS OPEN TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE LOCAL USES THE MODIFIED CASH BASIS OF ACCOUNTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE CONSTITUTION (GOVERNING DOCUMENT) AND THE LIUNA POLICIES (CONFLICT OF INTEREST POLICY) IS AVAILABLE THROUGH THE UNITED STATES DEPARTMENT OF LABOR, OLMS, ONLINE PUBLIC 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 FINANCIAL REPORT WITH THE DEPARTMENT OF LABOR WHICH CAN ALSO BE OBTAINED ON THE ONLINE PUBLIC DISCLOSURE ROOM.

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