Civic Intelligence

Construction and Public Employees Liuna Local #177

990 • Fiscal year 2023 • EIN 81-1230004

Jan 01, 2023 to Dec 31, 2023 • Filed on Jun 12, 2024

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.

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

Liabilities / Revenue

89th percentile

0.31x

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

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

Net Margin

26th percentile

-2.0%

Higher net margin than 26% of similar nonprofits.

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

Top Officer Pay

70th percentile

$155,461

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 7.0% of source-year revenue.

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

Asset Growth

22nd percentile

-2.3%

Faster asset growth than 22% of similar nonprofits.

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

Revenue Growth

82nd percentile

20%

Faster revenue growth than 82% of similar nonprofits.

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

Assets

Down

$3,524,046

Down $82,584 (-2.3%) from 2022

Net Assets

Down

$2,834,810

Down $45,066 (-1.6%) from 2022

Liabilities

Down

$689,236

Down $37,518 (-5.2%) from 2022

Revenue

Up

$2,207,216

Up $367,289 (+20%) from 2022

Expenses

Up

$2,252,282

Up $283,022 (+14%) from 2022

Net Income

Up

-$45,066

Up $84,267 (+65%) from 2022

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

2023

Assets$3,524,046
Liabilities$689,236
Net Assets$2,834,810

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

2023

Revenue$2,207,216
Expenses$2,252,282
Net Income-$45,066
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jun 12, 2024
Return Version
2023v5.0
Gross Receipts
$2,241,659
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$2,345,211$2,290,076▼ $55,135
Land, Buildings, and Equipment, Net$1,240,244$1,202,114▼ $38,130
Cash and Non-Interest-Bearing Accounts$15,278$26,179▲ $10,901
Investments Other Securities$4,700$4,700→ $0
Total Assets$3,606,630$3,524,046▼ $82,584
Other Assets Total$1,197$977▼ $220
Liabilities
Mortgage Notes Payable Secured by Investment Property$723,211$684,335▼ $38,876
Accounts Payable and Accrued Expenses$3,543$2,706▼ $837
Other Liabilities$0$2,195▲ $2,195
Total Liabilities$726,754$689,236▼ $37,518
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,864,598$2,808,875▼ $55,723
Net Assets With Donor Restrictions$15,278$25,935▲ $10,657
Total Net Assets Fund Balance$2,879,876$2,834,810▼ $45,066
Total Liabilities and Net Assets / Fund Balance$3,606,630$3,524,046▼ $82,584

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$897,078$205,427$1,102,505
Equipment$92,511$116,857$209,368
Other Land Buildings$99,725$63,015$162,740
Land$112,800-$112,800
Leasehold Improvements$0--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brad GezelBusiness ManagerFT$97,747$57,714$155,461
Tom HayesSecretary TreasurerFT$94,894$47,413$142,307
Mike WeckmanVice President-$37,385$31,742$69,127
Richie SchmidtPresident-$1,200-$1,200
James Griffiths- PastExecutive Board-$600-$600
Jason HenleExecutive Board-$600-$600
Kevin YoungRecording Secretary-$600-$600
Revenue and Support

Revenue Composition

Contributions and Grants
$87,150
Program Service Revenue
$2,011,595
Investment Income
$100,987
Other Revenue
$7,484
All Other Contributions
$70,000
Change in Net Assets
$-45,066

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,207,216
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$12,518
Total Revenue per Audited Statements
$2,219,734
Total Revenue per Form 990
$2,207,216
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,185,688
Salaries, Compensation, and Employee Benefits$1,041,045
Grants and Similar Amounts Paid$25,549
Total Fundraising Expense$10,310
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$613,583--$613,583
Current Officers, Directors, Trustees, and Key Employees$229,707$129,661$3,624$362,992
Other Salaries and Wages$224,123$119,932$3,352$347,407
Pension Plan Contributions$119,469$68,532$1,915$189,916
Other Employee Benefits$54,080$31,022$867$85,969
Depreciation Depletion$49,876$29,410-$79,286
Payroll Taxes$34,448$19,761$552$54,761
All Other Expenses$3,035$50,798-$53,833
Insurance$32,547$19,192-$51,739
Office Expenses$27,259$16,073-$43,332
Occupancy$25,516$15,046-$40,562
Conferences and Meetings$20,241$11,935-$32,176
Other Expenses$16,083$9,483-$25,566
Grants to Domestic Orgs$25,549--$25,549
Interest$15,660$9,234-$24,894
Fees for Services Accounting-$19,825-$19,825
Fees for Services Legal-$19,088-$19,088
Advertising-$1,250-$1,250
Total Functional Expenses$1,594,655$647,317$10,310$2,252,282

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,264,800
Expenses per Audited Statements$2,252,282
Total Expenses per Form 990$2,252,282
Expenses Not Reported on Form 990$12,518
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$12,518
Fundraising Gross Income$8,800
Gaming Gross Income$3,875
Gaming Direct Expenses$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Local 177 Golf Outing$25,950$8,800$109$8,691
Total Events$25,950$8,800$12,518$-3,718
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliates$2,195
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
2024-06-12
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
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, 2023 and 2022, 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 12,518.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Golf outing expenses 12,518.

Raw XML AppendixShowing 400 of 538 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/OtherAssetsTotalGrp/EOYAmt0977
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0867
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt031022
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt054080
IRS990/OtherEmployeeBenefitsGrp/TotalAmt085969
IRS990/OtherExpensesGrp/Desc0MEMBERSHIP MEETINGS AND
IRS990/OtherExpensesGrp/Desc1OFFICER/EMPLOYEE EXPENS
IRS990/OtherExpensesGrp/Desc2CONTRACT LABOR
IRS990/OtherExpensesGrp/Desc3COLLECTION FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt021831
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt155244
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt29483
IRS990/OtherExpensesGrp/ProgramServicesAmt066457
IRS990/OtherExpensesGrp/ProgramServicesAmt137022
IRS990/OtherExpensesGrp/ProgramServicesAmt216083
IRS990/OtherExpensesGrp/TotalAmt066457
IRS990/OtherExpensesGrp/TotalAmt158853
IRS990/OtherExpensesGrp/TotalAmt255244
IRS990/OtherExpensesGrp/TotalAmt325566
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt02195
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0REFUNDS & REIMBURSEMEN
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt07327
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt07327
IRS990/OtherRevenueTotalAmt07327
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt03352
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0119932
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0224123
IRS990/OtherSalariesAndWagesGrp/TotalAmt0347407
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt0613583
IRS990/PaymentsToAffiliatesGrp/TotalAmt0613583
IRS990/PayrollTaxesGrp/FundraisingAmt0552
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt019761
IRS990/PayrollTaxesGrp/ProgramServicesAmt034448
IRS990/PayrollTaxesGrp/TotalAmt054761
IRS990/PensionPlanContributionsGrp/FundraisingAmt01915
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt068532
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0119469
IRS990/PensionPlanContributionsGrp/TotalAmt0189916
IRS990/PoliticalCampaignActyInd01
IRS990/PrincipalOfficerNm0TOM HAYES
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/RelatedOrExemptFuncIncomeAmt01441633
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1498947
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt271015
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01441633
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1498947
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt271015
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt052550
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt037838
IRS990/PYOtherExpensesAmt0884713
IRS990/PYOtherRevenueAmt04517
IRS990/PYProgramServiceRevenueAmt01745022
IRS990/PYRevenuesLessExpensesAmt0-129333
IRS990/PYSalariesCompEmpBnftPaidAmt01084547
IRS990/PYTotalExpensesAmt01969260
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01839927
IRS990/ReconcilationRevenueExpnssAmt0-45066
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02345211
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02290076
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/ContributionsRcvdDlvrAmt031776
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/BookValueAmt0897078
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0205427
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01102505
IRS990ScheduleD/EquipmentGrp/BookValueAmt092511
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0116857
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0209368
IRS990ScheduleD/ExpensesNotReportedAmt012518
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02252282
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0112800
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0112800
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/OtherExpensesIncludedAmt012518
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt099725
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt063015
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0162740
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02195
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATES
IRS990ScheduleD/OtherRevenueAmt012518
IRS990ScheduleD/RevenueNotReportedAmt012518
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02207216
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, 2023 AND 2022, 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 12,518.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2GOLF OUTING EXPENSES 12,518.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01202114
IRS990ScheduleD/TotalExpensesPerForm990Amt02252282
IRS990ScheduleD/TotalLiabilityAmt02195
IRS990ScheduleD/TotalRevenuePerForm990Amt02207216
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02219734
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02264800
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt0600
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt0600
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt017150
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt017150
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt012518
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0LOCAL 177 GOLF OUTING
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt025950
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt025950
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt08800
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt08800
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-3718
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt04718
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt04718
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0109
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0109
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt07091
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt07091
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt097747
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt042357
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt015357
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0BRAD GEZEL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0BUSINESS MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0155461
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.
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.

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