Liabilities / Assets
97th percentile
Higher debt load relative to assets than 97% of similar nonprofits.
Liuna Local 360
EIN 82-1801274 • 501(c)5 • Clarksville, AR
Profile
The Organization's primary mission is to act as collective bargaining agent on behalf of its members to provide jobs and better working conditions.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.48x
Liabilities / Revenue
91st percentile
Higher debt load relative to revenue than 91% of similar nonprofits.
Net Margin
23rd percentile
Higher net margin than 23% of similar nonprofits.
Top Officer Pay
97th percentile
Higher top officer pay than 97% of similar nonprofits.
Top officer pay equals 25.8% of source-year revenue.
Asset Growth
11th percentile
Faster asset growth than 11% of similar nonprofits.
Revenue Growth
22nd percentile
Faster revenue growth than 22% of similar nonprofits.
Balance Sheet
Assets
Down$83,942
Down $49,421 (-37%) from 2023
Liabilities
Down$40,002
Down $10,938 (-21%) from 2023
Net Assets
Down$43,940
Down $38,483 (-47%) from 2023
Revenue
Down$340,424
Down $46,128 (-12%) from 2023
Expenses
Down$378,907
Down $17,495 (-4.4%) from 2023
Net Income
Down-$38,483
Down $28,633 (-291%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $83,942
- Liabilities
- $40,002
- Net assets
- $43,940
- Revenue
- $340,424
- Expenses
- $378,907
- Net income
- -$38,483
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 12, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $340,424
Mission and Program Overview
Mission
The Organization's primary mission is to act as collective bargaining agent on behalf of its members to provide jobs and better working conditions.
The Organization acts as collective bargaining agent on behalf of its members
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $89,064 | $52,528 | ▼ $36,536 |
| Land, Buildings, and Equipment, Net | $44,299 | $31,414 | ▼ $12,885 |
| Total Assets | $133,363 | $83,942 | ▼ $49,421 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $50,940 | $39,533 | ▼ $11,407 |
| Accounts Payable and Accrued Expenses | - | $469 | - |
| Total Liabilities | $50,940 | $40,002 | ▼ $10,938 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $82,423 | $43,940 | ▼ $38,483 |
| Total Net Assets Fund Balance | $82,423 | $43,940 | ▼ $38,483 |
| Total Liabilities and Net Assets / Fund Balance | $133,363 | $83,942 | ▼ $49,421 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $31,214 | $31,213 | $62,427 |
| Equipment | $200 | $6,518 | $6,718 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Tanif Crotts | BUSINESS MANAGER, SEC TREA, Past | FT | $87,839 | $87,839 |
| Christina Crotts | Secretary-trasurer | PT | $37,400 | $37,400 |
| Steve Cowell | Business Manager | FT | $7,673 | $7,673 |
Board Members and Trustees
| Name | Title |
|---|---|
| Ian Dion Morgan | President |
| Jerry Bates | Vice President |
| Cedric Laws | Board Member |
| Isaiah Montgomery | Auditor |
| Kaden Crotts | Auditor |
| Kennon Crotts | Auditor |
| Linda Croswhite | Recording Secretary |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $336,963
- Program Service Revenue
- $0
- Investment Income
- $0
- Other Revenue
- $3,461
- Change in Net Assets
- $-38,483
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $212,319 |
| Other Expenses | $166,588 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $132,912 |
| Payments to Affiliates | - | - | - | $64,800 |
| Pension Plan Contributions | - | - | - | $36,437 |
| Other Employee Benefits | - | - | - | $30,689 |
| Occupancy | - | - | - | $17,028 |
| All Other Expenses | - | - | - | $14,016 |
| Depreciation Depletion | - | - | - | $12,885 |
| Payroll Taxes | - | - | - | $12,281 |
| Conferences and Meetings | - | - | - | $9,523 |
| Insurance | - | - | - | $7,872 |
| Office Expenses | - | - | - | $4,329 |
| Interest | - | - | - | $4,194 |
| Other Expenses | - | - | - | $3,558 |
| Information Technology | - | - | - | $2,225 |
| Fees for Services Accounting | - | - | - | $2,000 |
| Total Functional Expenses | $0 | $0 | $0 | $378,907 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- In-house lobbying only
- No
- Subject to proxy tax
- Yes
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- 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 2
“The former Business Manager and Secretary-Treasurer have a family relationship”
Form 990, Part VI, Section A, line 6
“Individuals meeting the eligibility requirements as set forth in the International Constitution and Organization's bylaws are eligible for membership.”
Form 990, Part VI, Section A, line 7A
“The membership body elects the governing body (Executive Board) as required by the organization's Constitution and Bylaws.”
Form 990, Part VI, Section A, line 7B
“All actions by the governing board are subject to ratification and approval by the full membership body.”
Form 990, Part VI, Section B, line 11B
“A completed form 990 is reviewed by the Business Manager and Executive Board of the Organization. Any questions concerning the return are addressed prior to filing.”
Form 990, Part VI, Section B, line 12C
“The written conflict of interest policy is included in the Ethics and Disciplinary procedure that is part of the Constitution by which our Organization is governed. Any member can contact the LIUNA (an affiliated organization also governed by the Constitution) Inspector General with any compliant arising under the Constitution, the Ethical Practices Code , or any other disciplinary rule, regulation, practice, or procedure adopted by the LIUNA General Executive Board. The Ethical Practices Code explains the disciplinary procedure that must be followed when necessary and the independent officers who are entrusted to enforce the Code. The US Department of Labor requires all non clerical employees to report on form LM-30 potential situations where there may be conflicts of interest. this information is open to the public.”
Form 990, Part VI, Section C, line 18
“The Organization further provides copies of form 990 upon written request.”
Form 990, Part VI, Section C, line 19
“The Constitution (Governing document) and Ethics and Disciplinary procedure (conflict of interest policy)is available through the United States Department of Labor, OLMS, on line public disclosure room. The information is filed under the Laborers' International Union of North America, who 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
- Liuna Local 360
- EIN
- 82-1801274
- Phone
- 4797541015
- Address
- 5 COLONIAL SQUARE, CLARKSVILLE, AR 72830
Signing Officer
- Name
- Steve Cowell
- Title
- Business Manager
- Phone
- 4797541015
- Signed
- 2025-11-12
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Steve Cowell
- Formed
- 2017
- Legal Domicile
- Ar
- Voting Board Members
- 7
- Independent Board Members
- 0
- Employees
- 3
- Volunteers
- 0
Preparer
- Firm
- Steven D Eisenberg CPA Pa
- Address
- 7700 CONGRESS AVENUE STE 1128, BOCA RATON, FL 33487
- Preparer
- Steven D Eisenberg
- Phone
- 9548469490
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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/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/DuesAssessmentsAmt | 0 | 303821 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 0 |
| IRS990ScheduleC/Section527PoliticalOrgGrp/EIN | 0 | 030545870 |
| IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt | 0 | Southwest Laborers District Council PAC |
| IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt | 1 | LiUNA Education Fund |
| IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt | 0 | 1504 Rutland Drive |
| IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt | 1 | PO Box 75358 |
| IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm | 0 | AUSTIN |
| IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm | 1 | WASHINGTON |
| IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd | 0 | TX |
| IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd | 1 | DC |
| IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd | 0 | 78758 |
| IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd | 1 | 20006 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 200 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 6518 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 6718 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 31214 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 31213 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 62427 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 31414 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The former Business Manager and Secretary-Treasurer have a family relationship |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Individuals meeting the eligibility requirements as set forth in the International Constitution and Organization's bylaws are eligible for membership. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The membership body elects the governing body (Executive Board) as required by the organization's Constitution and Bylaws. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | All actions by the governing board are subject to ratification and approval by the full membership body. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | A completed form 990 is reviewed by the Business Manager and Executive Board of the Organization. Any questions concerning the return are addressed prior to filing. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The written conflict of interest policy is included in the Ethics and Disciplinary procedure that is part of the Constitution by which our Organization is governed. Any member can contact the LIUNA (an affiliated organization also governed by the Constitution) Inspector General with any compliant arising under the Constitution, the Ethical Practices Code , or any other disciplinary rule, regulation, practice, or procedure adopted by the LIUNA General Executive Board. The Ethical Practices Code explains the disciplinary procedure that must be followed when necessary and the independent officers who are entrusted to enforce the Code. The US Department of Labor requires all non clerical employees to report on form LM-30 potential situations where there may be conflicts of interest. this information is open to the public. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | The Organization further provides copies of form 990 upon written request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | The Constitution (Governing document) and Ethics and Disciplinary procedure (conflict of interest policy)is available through the United States Department of Labor, OLMS, on line public disclosure room. The information is filed under the Laborers' International Union of North America, who 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/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section A, line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Section C, line 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part VI, Section C, line 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 133363 |
| IRS990/TotalAssetsEOYAmt | 0 | 83942 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 133363 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 83942 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 336963 |
| IRS990/TotalEmployeeCnt | 0 | 3 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 378907 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 50940 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 40002 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 50940 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 40002 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 82423 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 43940 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 132912 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3461 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 340424 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 133363 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 83942 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationOtherInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 5 COLONIAL SQUARE |
| IRS990/USAddress/CityNm | 0 | CLARKSVILLE |
| IRS990/USAddress/StateAbbreviationCd | 0 | AR |
| IRS990/USAddress/ZIPCd | 0 | 72830 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | NA |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | STEVE COWELL |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | BUSINESS MANAGER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4797541015 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LIUNA LOCAL 360 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LIUN |
| ReturnHeader/Filer/EIN | 0 | 821801274 |
| ReturnHeader/Filer/PhoneNum | 0 | 4797541015 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 5 COLONIAL SQUARE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | CLARKSVILLE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | AR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 72830 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 650140643 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | STEVEN D EISENBERG CPA PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 7700 CONGRESS AVENUE STE 1128 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | BOCA RATON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 33487 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9548469490 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-12 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | STEVEN D EISENBERG |
| ReturnHeader/ReturnTs | 0 | 2025-11-12T11:29:31-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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