Civic Intelligence

Construction and Public Employees Liuna Local #177

990 • Fiscal year 2022 • EIN 81-1230004

Jan 01, 2022 to Dec 31, 2022 • Filed on Aug 04, 2023

Organization ProfileN/A
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.

2022 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

91st percentile

0.39x

Higher debt load relative to revenue than 91% of similar nonprofits.

2022 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2022

Net Margin

18th percentile

-7.0%

Higher net margin than 18% of similar nonprofits.

2022 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

71st percentile

$154,311

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 8.4% of source-year revenue.

2022 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2022

Asset Growth

29th percentile

-4.4%

Faster asset growth than 29% of similar nonprofits.

2022 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

19th percentile

-7.9%

Faster revenue growth than 19% of similar nonprofits.

2022 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets87th percentile

Assets

Down

$3,606,630

Down $166,588 (-4.4%) from 2021

Net Assets

Down

$2,879,876

Down $129,333 (-4.3%) from 2021

Liabilities

Down

$726,754

Down $37,255 (-4.9%) from 2021

Revenue And Expenses
Liabilities / Revenue91st percentileNet Margin18th percentile

Revenue

Down

$1,839,927

Down $158,606 (-7.9%) from 2021

Expenses

Up

$1,969,260

Up $203,081 (+11%) from 2021

Net Income

Down

-$129,333

Down $361,687 (-156%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth29th percentile

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

2022

Assets$3,606,630
Liabilities$726,754
Net Assets$2,879,876
Open 2022 Filing

Operations Trend

Revenue Growth19th percentile

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

2022

Revenue$1,839,927
Expenses$1,969,260
Net Income-$129,333
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Aug 4, 2023
Return Version
2022v5.0
Gross Receipts
$1,865,155
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$2,491,402$2,345,211▼ $146,191
Land, Buildings, and Equipment, Net$1,268,851$1,240,244▼ $28,607
Cash and Non-Interest-Bearing Accounts$5,366$15,278▲ $9,912
Investments Other Securities$4,700$4,700→ $0
Total Assets$3,773,218$3,606,630▼ $166,588
Other Assets Total$2,899$1,197▼ $1,702
Liabilities
Mortgage Notes Payable Secured by Investment Property$760,738$723,211▼ $37,527
Accounts Payable and Accrued Expenses$3,271$3,543▲ $272
Total Liabilities$764,009$726,754▼ $37,255
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,003,844$2,864,598▼ $139,246
Net Assets With Donor Restrictions$5,365$15,278▲ $9,913
Total Net Assets Fund Balance$3,009,209$2,879,876▼ $129,333
Total Liabilities and Net Assets / Fund Balance$3,773,218$3,606,630▼ $166,588

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$928,905$173,600$1,102,505
Other Land Buildings$109,476$81,484$190,960
Equipment$89,063$101,700$190,763
Land$112,800-$112,800
Leasehold Improvements$0--
Compensation and Service Providers
Top Officer Pay71st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mike WeckmanBusiness ManagerFT$98,225$56,086$154,311
Tom HayesSecretary TreasurerFT$92,379$54,281$146,660
Brad GezelVice President-$85,085$52,546$137,631
Ron PrymekRecording Secretary-$20,737$14,266$35,003
Richie SchmidtPresident-$1,200-$1,200
James GriffithsExecutive Board-$600-$600
Jason HenleExecutive Board-$600-$600
Kevin YoungRecording Secretary-$450-$450
Revenue and Support

Revenue Composition

Contributions and Grants
$52,550
Program Service Revenue
$1,745,022
Investment Income
$37,838
Other Revenue
$4,517
All Other Contributions
$40,000
Change in Net Assets
$-129,333

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,839,922
Revenue Not Reported on Financial Statements
$5
Revenue Not Reported on Form 990
$10,182
Total Revenue per Audited Statements
$1,850,104
Total Revenue per Form 990
$1,839,927
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,084,547
Other Expenses$884,713
Total Fundraising Expense$10,797
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$300,803$156,270$4,678$461,751
Other Salaries and Wages$217,483$103,217$3,090$323,790
Payments to Affiliates$284,305--$284,305
Pension Plan Contributions$106,540$55,348$1,657$163,545
Depreciation Depletion$56,830$30,408-$87,238
Other Employee Benefits$48,745$25,323$758$74,826
Payroll Taxes$39,500$20,521$614$60,635
Conferences and Meetings$56,482--$56,482
Insurance$33,812$18,091-$51,903
All Other Expenses$2,261$46,044-$48,305
Office Expenses$28,918$15,474-$44,392
Occupancy$22,982$12,297-$35,279
Fees for Services Legal-$29,349-$29,349
Interest$17,096$9,148-$26,244
Other Expenses$35,340$23,648-$23,648
Travel$14,123$7,556-$21,679
Fees for Services Accounting-$18,700-$18,700
Fees for Service Investment Mgmnt Fees-$5-$5
Total Functional Expenses$1,300,669$657,794$10,797$1,969,260

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,979,437
Total Expenses per Form 990$1,969,260
Expenses per Audited Statements$1,969,255
Expenses Not Reported on Form 990$10,182
Expenses Not Reported on Financial Statements$5
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$10,182
Fundraising Gross Income$7,150
Gaming Gross Income$2,895
Gaming Direct Expenses$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Local 177 Golf Outing$19,700$7,150$214$6,936
Total Events$19,700$7,150$10,182$-3,032
Political and Lobbying Activity
Political campaign activity
Yes
In-house lobbying only
Yes
Subject to proxy tax
Yes
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
2023-08-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tom Hayes
Formed
2016
Legal Domicile
Ia
Voting Board Members
7
Independent Board Members
0
Employees
12
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, 2022 and 2021, 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:

“Golf outing expenses 10,182.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Golf outing expenses 10,182.”

Raw XML AppendixShowing 400 of 543 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OccupancyGrp/ProgramServicesAmt022982
IRS990/OccupancyGrp/TotalAmt035279
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt015474
IRS990/OfficeExpensesGrp/ProgramServicesAmt028918
IRS990/OfficeExpensesGrp/TotalAmt044392
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt02899
IRS990/OtherAssetsTotalGrp/EOYAmt01197
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0758
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt025323
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt048745
IRS990/OtherEmployeeBenefitsGrp/TotalAmt074826
IRS990/OtherExpensesGrp/Desc0OFFICER/EMPLOYEE EXPENS
IRS990/OtherExpensesGrp/Desc1COLLECTION FEES
IRS990/OtherExpensesGrp/Desc2CONTRACT LABOR
IRS990/OtherExpensesGrp/Desc3DONATIONS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt018967
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt118909
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt248519
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt323648
IRS990/OtherExpensesGrp/ProgramServicesAmt035449
IRS990/OtherExpensesGrp/ProgramServicesAmt135340
IRS990/OtherExpensesGrp/TotalAmt054416
IRS990/OtherExpensesGrp/TotalAmt154249
IRS990/OtherExpensesGrp/TotalAmt248519
IRS990/OtherExpensesGrp/TotalAmt323648
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0REFUNDS & REIMBURSEMEN
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt04654
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04654
IRS990/OtherRevenueTotalAmt04654
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt03090
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0103217
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0217483
IRS990/OtherSalariesAndWagesGrp/TotalAmt0323790
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt0284305
IRS990/PaymentsToAffiliatesGrp/TotalAmt0284305
IRS990/PayrollTaxesGrp/FundraisingAmt0614
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt020521
IRS990/PayrollTaxesGrp/ProgramServicesAmt039500
IRS990/PayrollTaxesGrp/TotalAmt060635
IRS990/PensionPlanContributionsGrp/FundraisingAmt01657
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt055348
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0106540
IRS990/PensionPlanContributionsGrp/TotalAmt0163545
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/RelatedOrExemptFuncIncomeAmt01170731
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1475688
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt293803
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt34800
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01170731
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1475688
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt293803
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt34800
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0187992
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt035722
IRS990/PYOtherExpensesAmt0785409
IRS990/PYOtherRevenueAmt079584
IRS990/PYProgramServiceRevenueAmt01695235
IRS990/PYRevenuesLessExpensesAmt0232354
IRS990/PYSalariesCompEmpBnftPaidAmt0980770
IRS990/PYTotalExpensesAmt01766179
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01998533
IRS990/ReconcilationRevenueExpnssAmt0-129333
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02491402
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02345211
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/Section527PoliticalOrgGrp/ContributionsRcvdDlvrAmt024905
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:
IRS990ScheduleD/BuildingsGrp/BookValueAmt0928905
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0173600
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01102505
IRS990ScheduleD/EquipmentGrp/BookValueAmt089063
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0101700
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0190763
IRS990ScheduleD/ExpensesNotReportedAmt010182
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt05
IRS990ScheduleD/ExpensesSubtotalAmt01969255
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt05
IRS990ScheduleD/InvestmentExpensesNotIncldAmt05
IRS990ScheduleD/LandGrp/BookValueAmt0112800
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0112800
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/OtherExpensesIncludedAmt010182
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0109476
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt081484
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0190960
IRS990ScheduleD/OtherRevenueAmt010182
IRS990ScheduleD/RevenueNotReportedAmt010182
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt05
IRS990ScheduleD/RevenueSubtotalAmt01839922
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, 2022 AND 2021, 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/ExplanationTxt1GOLF OUTING EXPENSES 10,182.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2GOLF OUTING EXPENSES 10,182.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01240244
IRS990ScheduleD/TotalExpensesPerForm990Amt01969260
IRS990ScheduleD/TotalRevenuePerForm990Amt01839927
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01850104
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01979437
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt012550
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt012550
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt010182
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0LOCAL 177 GOLF OUTING
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt019700
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt019700
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt07150
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt07150
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-3032
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt04259
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt04259
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0214
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0214
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt05709
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt05709
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt098225
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt041441
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt014645
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MIKE WECKMAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0BUSINESS MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0154311
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
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.

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,606,630
Liabilities
$726,754
Net assets
$2,879,876
Revenue
$1,839,927
Expenses
$1,969,260
Net income
-$129,333
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.51$0.65$2.86$2.39$2.36$0.02
2023Detailed filing. Detailed filing data is available for this year.$3.52$0.69$2.83$2.21$2.25$0.05
2022Detailed filing. Detailed filing data is available for this year.$3.61$0.73$2.88$1.84$1.97$0.13
2021Detailed filing. Detailed filing data is available for this year.$3.77$0.76$3.01$2.00$1.77$0.23
2020Detailed filing. Detailed filing data is available for this year.$3.58$0.80$2.78$1.89$2.01$0.12
2019Detailed filing. Detailed filing data is available for this year.$3.74$0.84$2.90$2.42$2.03$0.39
2018Detailed filing. Detailed filing data is available for this year.$3.51$1.00$2.51$2.17$1.87$0.30
2017Detailed filing. Detailed filing data is available for this year.$3.34$1.13$2.21$2.40$1.73$0.67