Civic Intelligence

Construction and Public Employees Liuna Local #177

990 • Fiscal year 2021 • EIN 81-1230004

Jan 01, 2021 to Dec 31, 2021 • Filed on Jul 05, 2022

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

87th percentile

0.20x

Higher debt load relative to assets than 87% of similar nonprofits.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

90th percentile

0.38x

Higher debt load relative to revenue than 90% of similar nonprofits.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2021

Net Margin

53rd percentile

12%

Higher net margin than 53% of similar nonprofits.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

68th percentile

$145,494

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2021

Asset Growth

41st percentile

5.5%

Faster asset growth than 41% of similar nonprofits.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

60th percentile

6.0%

Faster revenue growth than 60% of similar nonprofits.

2021 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$3,773,218

Up $196,884 (+5.5%) from 2020

Net Assets

Up

$3,009,209

Up $232,354 (+8.4%) from 2020

Liabilities

Down

$764,009

Down $35,470 (-4.4%) from 2020

Revenue

Up

$1,998,533

Up $112,522 (+6.0%) from 2020

Expenses

Down

$1,766,179

Down $243,124 (-12%) from 2020

Net Income

Up

$232,354

Up $355,646 (+288%) from 2020

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

2021

Assets$3,773,218
Liabilities$764,009
Net Assets$3,009,209

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

2021

Revenue$1,998,533
Expenses$1,766,179
Net Income$232,354
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Jul 5, 2022
Return Version
2021v4.2
Gross Receipts
$2,018,921
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$1,939,713$2,491,402▲ $551,689
Land, Buildings, and Equipment, Net$1,380,747$1,268,851▼ $111,896
Cash and Non-Interest-Bearing Accounts$250,062$5,366▼ $244,696
Investments Other Securities$4,700$4,700→ $0
Total Assets$3,576,334$3,773,218▲ $196,884
Other Assets Total$1,112$2,899▲ $1,787
Liabilities
Mortgage Notes Payable Secured by Investment Property$796,408$760,738▼ $35,670
Accounts Payable and Accrued Expenses$3,071$3,271▲ $200
Total Liabilities$799,479$764,009▼ $35,470
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,768,990$3,003,844▲ $234,854
Net Assets With Donor Restrictions$7,865$5,365▼ $2,500
Total Net Assets Fund Balance$2,776,855$3,009,209▲ $232,354
Total Liabilities and Net Assets / Fund Balance$3,576,334$3,773,218▲ $196,884

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$960,732$141,773$1,102,505
Equipment$105,840$82,817$188,657
Other Land Buildings$89,479$72,672$162,151
Land$112,800-$112,800
Leasehold Improvements$0--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mike WeckmanBusiness ManagerFT$94,621$50,873$145,494
Tom HayesSecretary TreasurerFT$90,605$49,649$140,254
Brad GezelVice President-$83,858$48,242$132,100
Ron PrymekRecording Secretary-$66,599$43,773$110,372
David MilesPresident-$10,445$6,412$16,857
James GriffithsExecutive Board-$600-$600

Board Members and Trustees

NameTitle
Richie SchmidtPresident
Dan HelmVice President
Harold DavisExecutive Board
Jason HenleExecutive Board
Kevin LancialExecutive Board
Revenue and Support

Revenue Composition

Contributions and Grants
$187,992
Program Service Revenue
$1,695,235
Investment Income
$35,722
Other Revenue
$79,584
All Other Contributions
$50,000
Change in Net Assets
$232,354

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,998,518
Revenue Not Reported on Financial Statements
$15
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,998,518
Total Revenue per Form 990
$1,998,533
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$980,770
Other Expenses$785,409
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$346,033$189,687-$535,720
Payments to Affiliates$276,922--$276,922
Other Salaries and Wages$141,950$77,813-$219,763
Pension Plan Contributions$73,566$40,327-$113,893
Depreciation Depletion$59,106$32,400-$91,506
Insurance$39,213$21,496-$60,709
All Other Expenses$8,971$51,354-$60,325
Payroll Taxes$36,497$20,007-$56,504
Other Employee Benefits$35,455$19,435-$54,890
Fees for Services Legal-$38,444-$38,444
Office Expenses$23,577$12,926-$36,503
Occupancy$22,693$12,439-$35,132
Interest$18,391$10,081-$28,472
Fees for Services Accounting-$21,570-$21,570
Other Expenses$18,775$10,441-$18,775
Travel$1,256$689-$1,945
Advertising-$500-$500
Fees for Service Investment Mgmnt Fees-$15-$15
Total Functional Expenses$1,141,968$624,211$0$1,766,179

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,766,179
Expenses per Audited Statements$1,766,164
Total Expenses per Audited Statements$1,766,164
Expenses Not Reported on Financial Statements$15
Expenses Not Reported on Form 990$0
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
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
2022-07-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tom Hayes
Formed
2016
Legal Domicile
Ia
Voting Board Members
11
Independent Board Members
5
Employees
11
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, 2021 and 2020, 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.

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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt03003844
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt012439
IRS990/OccupancyGrp/ProgramServicesAmt022693
IRS990/OccupancyGrp/TotalAmt035132
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt012926
IRS990/OfficeExpensesGrp/ProgramServicesAmt023577
IRS990/OfficeExpensesGrp/TotalAmt036503
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01112
IRS990/OtherAssetsTotalGrp/EOYAmt02899
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt019435
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt035455
IRS990/OtherEmployeeBenefitsGrp/TotalAmt054890
IRS990/OtherExpensesGrp/Desc0CONTRACT LABOR
IRS990/OtherExpensesGrp/Desc1OFFICER/EMPLOYEE EXPENS
IRS990/OtherExpensesGrp/Desc2COLLECTION FEES
IRS990/OtherExpensesGrp/Desc3DIRECTOR FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt053341
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt111246
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt210441
IRS990/OtherExpensesGrp/ProgramServicesAmt020516
IRS990/OtherExpensesGrp/ProgramServicesAmt119047
IRS990/OtherExpensesGrp/ProgramServicesAmt218775
IRS990/OtherExpensesGrp/TotalAmt053341
IRS990/OtherExpensesGrp/TotalAmt131762
IRS990/OtherExpensesGrp/TotalAmt229488
IRS990/OtherExpensesGrp/TotalAmt318775
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0EMPLOYEE RETENTION CRE
IRS990/OtherRevenueMiscGrp/Desc1REFUNDS & REIMBURSEMEN
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt062803
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt116781
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt062803
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt116781
IRS990/OtherRevenueTotalAmt079584
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt077813
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0141950
IRS990/OtherSalariesAndWagesGrp/TotalAmt0219763
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt0276922
IRS990/PaymentsToAffiliatesGrp/TotalAmt0276922
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt020007
IRS990/PayrollTaxesGrp/ProgramServicesAmt036497
IRS990/PayrollTaxesGrp/TotalAmt056504
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt040327
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt073566
IRS990/PensionPlanContributionsGrp/TotalAmt0113893
IRS990/PoliticalCampaignActyInd01
IRS990/PrincipalOfficerNm0TOM HAYES
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0WORKING DUES
IRS990/ProgramServiceRevenueGrp/Desc1MONTHLY DUES
IRS990/ProgramServiceRevenueGrp/Desc2INITIATION & REINSTATE
IRS990/ProgramServiceRevenueGrp/Desc3RENT INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01111665
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1489020
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt286750
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt37800
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01111665
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1489020
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt286750
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt37800
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt052200
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt010835
IRS990/PYOtherExpensesAmt0858915
IRS990/PYOtherRevenueAmt018952
IRS990/PYProgramServiceRevenueAmt01804024
IRS990/PYRevenuesLessExpensesAmt0-123292
IRS990/PYSalariesCompEmpBnftPaidAmt01150388
IRS990/PYTotalExpensesAmt02009303
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01886011
IRS990/ReconcilationRevenueExpnssAmt0232354
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01939713
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02491402
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/Form1120POLFiledInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/PoliticalExpendituresAmt00
IRS990ScheduleC/Section527PoliticalOrgGrp/ContributionsRcvdDlvrAmt037481
IRS990ScheduleC/Section527PoliticalOrgGrp/ContributionsRcvdDlvrAmt10
IRS990ScheduleC/Section527PoliticalOrgGrp/EIN0421280333
IRS990ScheduleC/Section527PoliticalOrgGrp/EIN1421407924
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt0LABORERS POLITICAL ACTION COMMITTEE
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt1CIVIL SERVANTS PAC
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt03400 E EUCLID AVENUE
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt13400 E EUCLID AVENUE
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm0DES MOINES
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm1DES MOINES
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd0IA
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd1IA
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd0503173522
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd1503173522
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/BookValueAmt0960732
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0141773
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01102505
IRS990ScheduleD/EquipmentGrp/BookValueAmt0105840
IRS990ScheduleD/EquipmentGrp/DepreciationAmt082817
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0188657
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt015
IRS990ScheduleD/ExpensesSubtotalAmt01766164
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt015
IRS990ScheduleD/InvestmentExpensesNotIncldAmt015
IRS990ScheduleD/LandGrp/BookValueAmt0112800
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0112800
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt089479
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt072672
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0162151
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt015
IRS990ScheduleD/RevenueSubtotalAmt01998518
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, 2021 AND 2020, 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/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01268851
IRS990ScheduleD/TotalExpensesPerForm990Amt01766179
IRS990ScheduleD/TotalRevenuePerForm990Amt01998533
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01998518
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01766164
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.
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 C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00

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