2024-05-13T06:03:37-07:00 2023-12-31 050234540 Ward Fisher & Company LLP 250C Centerville Road Warwick RI 02886 990 2023-01-01 462672048 Public Employee Laborers Local Union 272 PUBL 5084354164 7 Laborers Way Hopkinton MA 01748 Timothy Mahoney Secretary-Treasurer 2024-05-13 true Timothy Mahoney 999009999 true Robert D Giudici P01394488 4013846464 2 AAL1 IAL1 FAL1 2023 2023-04-26 12:10:37Z Timothy Mahoney 7 Laborers Way Hopkinton MA 017482684 418595 false 0121 X liunalocal272.org X 2013 MA Labor Union representing its members within the Public employee sector. 11 11 0 0 0 415241 415732 225 2863 0 415466 418595 0 0 2610 2405 0 0 385304 379780 387914 382185 27552 36410 279608 316018 0 279608 316018 Labor Union representing its members within the Public employee sector. false false Represent its members within the Public employee sector. false false false true false false false false false true false false false false true true false false false false false false false false false false false false true false false false false false false false false false false false false false false true 8 0 true 0 false false false false false false false false X 11 11 false false false false false true false true true false false false true true true true true false false false X Timothy Mahoney 5084354164 7 Laborers Way Hopkinton MA 01748 Nelson Carneiro Bus Manager 4.00 40.00 X 500 127649 97629 Shawn Mahoney President 4.00 40.00 X 0 127234 97509 Timothy Mahoney Sec'y-Treasurer 4.00 40.00 X 500 123707 36756 Richard Allen Fmr Bus Manager 1.00 0.00 X 630 0 0 John Egan Vice President 1.00 0.00 X 175 0 0 Michael Craft Executive Board 1.00 0.00 X 125 0 0 Mark Ginese Auditor 1.00 0.00 X 125 0 0 Keith Caruso Auditor 1.00 0.00 X 125 0 0 Jeff Pyne Executive Board 1.00 0.00 X 100 0 0 Tina Bright Recording Sec'y 1.00 0.00 X 75 0 0 Matt Craig Auditor 1.00 0.00 X 50 0 0 2405 378590 231894 0 false true false 0 0 Membership Dues 900099 415732 415732 415732 2863 2863 0 0 0 0 0 0 0 0 418595 418595 0 0 0 0 2405 0 0 0 0 0 0 0 20350 0 0 0 0 0 4777 0 0 0 0 0 8839 0 0 0 0 Per Capita Tax - LiUNA! 241231 Per Capita Tax - Dist Council 84376 Other Stipends 14240 Meetings expenses 3134 2833 382185 0 0 0 279608 316018 0 0 0 0 0 0 0 0 5459 5459 0 0 0 0 0 0 279608 316018 0 0 X 279608 316018 279608 316018 279608 316018 36410 X false true X false false false true false false 5459 5459 X 418595 418595 418595 382185 382185 382185 Part X : FIN48 Footnote The Union is exempt from federal income tax as a subordinate under the group exemption ruling granted to the Laborers' International Union of North America. The Unions management and tax council believe the Union is designed and currently being operated in compliance with applicable requirements of the Internal Revenue Code (IRC).Accounting principles require management to evaluate tax positions taken by the Union and recognize a tax liability (or asset) if the Union has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service (IRS). The Unions management has analyzed the tax positions taken by the Union and has concluded that as of December 31, 2023, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Union is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax period in progress. false false false Nelson Carneiro Bus Manager 500 127649 77557 20072 500 225278 Shawn Mahoney President 127234 77437 20072 224743 Timothy Mahoney Sec'y-Treasurer 500 57075 66632 30065 6691 500 160463 Form 990, Part VI, Section B, Line 11b No review was or will be conducted. 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 officer who are entrusted to enforce the LIUNA Polices. 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 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.