2025-01-15T14:29:25-06:00 2024-06-30 842885766 ROMOLO & ASSOCIATES LLC 1700 W LUTHY DRIVE PEORIA IL 61615 990 2023-07-01 370347470 LABORERS AFL-CIO LOCAL UNION 362 LABO 3098284368 PO BOX 3248 BLOOMINGTON IL 61701 GILBERT BROCKWAY SECRETARY/TREASURER 3098284368 2025-01-15 1 0 JENNIFER L SMITH P01207947 3096822001 2025-01-15 2023 2024-10-15 13:58:12Z GILBERT BROCKWAY PO BOX 3248 BLOOMINGTON IL 61701 1652197 0 0121 X N/A X 1919 IL LABOR UNION 5 0 20 0 0 0 20248 0 1619161 1616590 5797 22160 -241 13447 1644965 1652197 0 0 51410 50426 693175 793055 0 0 0 804132 719606 1548717 1563087 96248 89110 1738751 1830488 7984 10611 1730767 1819877 LABOR UNION 0 0 PROVIDE WORKING CONDITION IMPROVEMENTS 0 0 1 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 4 0 20 1 0 0 0 0 0 0 0 0 X 5 0 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 0 0 0 0 X THE ORGANIZATION 3098284368 2012 FOX CREEK ROAD BLOOMINGTON IL 61701 ANTHONY PENN PRESIDENT 10.00 X X 1320 0 0 GILBERT BROCKWAY SECRETARY/TREASURER 45.00 X X 20102 0 14534 RON PAUL BUSINESS MANAGER 45.00 X X 113057 0 91177 ELVIN FLOREZ RECORDING SECRETARY 0.30 X 1320 0 0 TONY SIPES PAST SECRETARY/TREASURER 45.00 X X 95238 0 84738 ROBERT HOWARD PAST EXECUTIVE BOARD/FIELD REP 45.00 X 69295 0 77834 FRANCISCO ARIAS EXECUTIVE BOARD 1.00 X 540 0 0 300872 0 268283 1 0 1 0 0 WORKING DUES 900099 1410554 1410554 MONTHLY DUES 900099 193004 193004 INITIATION FEES 900099 11982 11982 REINSTATEMENT FEES 900099 1050 1050 1616590 22160 22160 REIMBURSED EXPENSES 900099 13447 13447 13447 1652197 1630037 0 22160 50426 512266 125118 89511 28980 37180 1649 14500 720 38908 49568 20374 53042 344296 74014 11126 PURCHASES, HATS, T-SHIR 23084 AUTO EXPENSE 20804 REFUNDS 16524 BAD DEBTS / NSF 13868 37129 1563087 558656 499077 905376 921568 1327624 917781 274719 409843 1738751 1830488 1671 1734 6313 8877 7984 10611 X 1730767 1819877 1730767 1819877 1738751 1830488 89110 0 X X 0 1 X 1 0 0 0 0 LIUNA AFL-CIO LOCAL 362 PAC PO BOX 3248 BLOOMINGTON IL 61701 300190686 6000 1 1 0 PART I-A, LINE 1: THE LOCAL TRANSFERS MONEY EACH MONTH TO THE PAC FUND. ALL POLITICAL DONATIONS ARE PAID DIRECTLY FROM THE PAC ACCOUNT. 15000 15000 1149677 790421 359256 58854 44000 14854 104093 83360 20733 409843 DUE TO AFFILIATES 8877 8877 X 1652197 0 1652197 0 1652197 1563087 0 1563087 0 1563087 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 ILLINOIS INCOME TAX LAW. THE TOTAL AMOUNTS OF INTEREST AND PENALTIES RECOGNIZED IN THE STATEMENTS OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS AND THE TOTAL AMOUNTS OF INTEREST AND PENALTIES RECOGNIZED IN THE STATEMENTS OF ASSETS, LIABILITIES, AND 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 JUNE 30, 2024 AND 2023, 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 INCURRED UNRELATED BUSINESS INCOME TAX (UBIT) FOR THE FISCAL YEAR ENDING JUNE 30, 2019, FOR ADVERTISING REVENUE. FORMS 990-T AND IL-990-T WERE FILED FOR THIS YEAR AND THIS YEAR IS OPEN FOR EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES RELATED TO UBIT FOR 3 YEARS AFTER THE RETURNS WERE FILED. THE LOCAL HAS NEVER HAD UBIT NOR HAS IT FILED THE FORM 990-T FOR ALL OTHER FISCAL YEARS. THEREFORE, THESE TAX YEARS ARE OPEN FOR EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES RELATED TO UBIT. 0 0 0 RON PAUL BUSINESS MANAGER 113057 0 0 0 0 0 73497 0 17680 0 204234 0 0 0 TONY SIPES PAST SECRETARY/TREASURER 95238 0 0 0 0 0 67058 0 17680 0 179976 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 OR THEIR DELEGATES. THIS ELECTION PROCESS FOLLOWS THE CONSTITUTION. 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 THE SECRETARY/TREASURER REVIEWS AND FILES THE 990. 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 FORM LM-30 POTENTIAL SITUATIONS WHERE THERE MAY BE CONFLICTS OF INTEREST. THIS INFORMATION IS OPEN TO THE PUBLIC. FORM 990, PART VI, SECTION B, LINE 15 ANY COMPENSATION WOULD FIRST HAVE EXECUTIVE BOARD APPROVAL AND THEN BE APPROVED BY THE MEMBERSHIP. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FINANCIAL STATEMENTS ARE READ BEFORE THE MEMBERSHIP DURING THE MONTHLY MEETINGS AND ARE ALSO AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 1 THE LOCAL USES THE MODIFIED CASH BASIS OF ACCOUNTING. LIUNA AFL-CIO LOCAL 362 PAC FUND PO BOX 3248 BLOOMINGTON IL 61701 300190686 POLITICAL DONATIONS IL 527 LABORERS LOCAL 362 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0