2024-06-14T07:55:50-05:00 2023-12-31 842885766 ROMOLO & ASSOCIATES LLC 1700 W LUTHY DRIVE PEORIA IL 61615 990 2023-01-01 811230004 CONSTRUCTION AND PUBLIC EMPLOYEES LIUNA LOCAL #177 CONS 5152652558 3400 EAST EUCLID AVENUE DES MOINES IA 50317 TOM HAYES SECRETARY TREASURER 5152652558 2024-06-12 1 TOM HAYES 999009999 0 MICHAEL HOLDER P02105637 3096822001 2024-06-10 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z TOM HAYES 3400 EAST EUCLID AVENUE DES MOINES IA 50317 2241659 0 0121 X N/A X 2016 IA OPERATION OF A LABORERS LOCAL UNION 7 0 11 0 0 0 52550 87150 1745022 2011595 37838 100987 4517 7484 1839927 2207216 0 25549 0 0 1084547 1041045 0 0 10310 884713 1185688 1969260 2252282 -129333 -45066 3606630 3524046 726754 689236 2879876 2834810 OPERATION OF LABORERS LOCAL UNION FOR THE BENEFIT OF ITS MEMBERS. 0 0 1594655 OPERATION OF LABORERS LOCAL UNION FOR THE BENEFIT OF ITS MEMBERS. 1594655 0 1 1 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 18 0 11 1 0 0 0 0 0 0 0 0 X 7 0 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 0 0 0 0 X TOM HAYES 5152652558 3400 EAST EUCLID AVENUE DES MOINES IA 50317 RICHIE SCHMIDT PRESIDENT 1.00 X X 1200 0 0 JASON HENLE EXECUTIVE BOARD 1.00 X 600 0 0 JAMES GRIFFITHS- PAST EXECUTIVE BOARD 1.00 X 600 0 0 BRAD GEZEL BUSINESS MANAGER 40.00 X X 97747 0 57714 TOM HAYES SECRETARY TREASURER 40.00 X X 94894 0 47413 MIKE WECKMAN VICE PRESIDENT 1.00 X 37385 0 31742 KEVIN YOUNG RECORDING SECRETARY 1.00 X 600 0 0 233026 0 136869 0 0 1 0 0 17150 70000 87150 WORKING DUES 900099 1441633 1441633 MONTHLY DUES 900099 498947 498947 INITIATION & REINSTATE 900099 71015 71015 2011595 60912 60912 62000 21925 40075 40075 40075 8800 17150 12518 -3718 -3718 3875 0 3875 3875 REFUNDS & REIMBURSEMEN 900099 7327 7327 7327 2207216 2018922 0 101144 25549 25549 362992 229707 129661 3624 347407 224123 119932 3352 189916 119469 68532 1915 85969 54080 31022 867 54761 34448 19761 552 19088 19088 19825 19825 1250 1250 43332 27259 16073 40562 25516 15046 32176 20241 11935 24894 15660 9234 613583 613583 79286 49876 29410 51739 32547 19192 MEMBERSHIP MEETINGS AND 66457 66457 OFFICER/EMPLOYEE EXPENS 58853 37022 21831 CONTRACT LABOR 55244 55244 COLLECTION FEES 25566 16083 9483 53833 3035 50798 2252282 1594655 647317 10310 15278 26179 2345211 2290076 1587413 385299 1240244 1202114 4700 4700 1197 977 3606630 3524046 3543 2706 723211 684335 0 2195 726754 689236 X 2864598 2808875 15278 25935 2879876 2834810 3606630 3524046 -45066 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 LABORERS POLITICAL ACTION COMMITTEE 3400 E EUCLID AVENUE DES MOINES IA 503173522 421280333 31776 1 1 0 PART I-A, LINE 1: THE LOCAL TRANSFERS MONEY TO THE PAC FUND. THE PAC FUND MAKES ALL POLITICAL DONATIONS. 112800 112800 1102505 205427 897078 0 209368 116857 92511 162740 63015 99725 1202114 DUE TO AFFILIATES 2195 2195 X 2219734 12518 12518 2207216 0 2207216 2264800 12518 12518 2252282 0 2252282 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. LOCAL 177 GOLF OUTING 25950 17150 8800 600 4718 7091 109 25950 17150 8800 600 4718 7091 109 12518 -3718 0 0 0 BRAD GEZEL BUSINESS MANAGER 97747 0 0 0 0 0 42357 0 15357 0 155461 0 0 0 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 XII, LINE 1 THE LOCAL USES THE MODIFIED CASH BASIS OF ACCOUNTING. 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. LABORERS' POLITICAL ACTION COMMITTEE 3400 E EUCLID DES MOINES IA 50317 421280333 POLITICAL ACTIVITIES IA SECTION 527 CONSTRUCTION AND PUBLIC EMPLOYEES LIUNA LOCAL #177 1 CIVIL SERVANTS PAC 3400 E EUCLID DES MOINES IA 50317 421407924 POLITICAL ACTIVITIES IA SECTION 527 CONSTRUCTION AND PUBLIC EMPLOYEES LIUNA LOCAL #177 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0