2023-10-25T09:08:37-07:00 2022-12-31 451621265 TED SOILEAU CPA LLC 429 GOVERNMENT ST FL 2 BATON ROUGE LA 70802 990 2022-01-01 314229654 LABORERS DISTRICT COUNCIL OF OHIO LABO 6148959002 152 DORCHESTER SQUARE WESTERVILLE OH 43081 RALPH COLE Treasurer 2023-10-25 true RALPH COLE 999009999 true Ted A Soileau P00852991 2257667910 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z RALPH COLE 152 DORCHESTER SQUARE WESTERVILLE OH 430813350 11306945 false 0121 X N/A X 1972 OH TO REPRESENT UNION MEMBERS IN THE WORKPLACE IN NEGOTIATIONS AND TO PURSUE JOB OPPORTUNITIES WITH EMPLOYERS FOR MEMBERS. 8 0 15 0 0 7110504 8232022 932217 485869 394101 554355 8436822 9272246 0 54800 174572 1869412 1697656 0 0 4635163 5362397 6559375 7234625 1877447 2037621 28477604 27738148 4709 28477604 27733439 TO REPRESENT UNION MEMBERS IN THE WORKPLACE IN NEGOTIATIONS AND TO PURSUE JOB OPPORTUNITIES WITH EMPLOYERS FOR MEMBERS. false false LABORERS DISTRICT COUNCIL OF OHIO EXISTS TO NEGOTIATE IMPROVED PREVAILING AND CONTINUING WAGE RATES AND FRINGE BENEFIT PACKAGES FOR ITS MEMBERS. LABORERS DISTRICT COUNCIL OF OHIO REPRESENTS ITS MEMBERS IN LABOR RELATED ISSUES. false false true 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 true false false true 6 0 true 15 true false false false false false false false false X 8 0 false false false false true true false true true false false true true true true true true true true false X RALPH COLE 6148959002 152 DORCHESTER SQUARE WESTERVILLE OH 430813350 RALPH COLE Treasurer 40.00 0.00 X 419726 0 24851 ROBERT E RICHARDSON President 1.00 0.00 X 30282 0 0 ANTHONY LIBERATONE JR Vice President 1.00 0.00 X 27398 0 0 CLINT POWELL Trustee 1.00 0.00 X 23800 0 0 ROBERT MCCASKILL Trustee 1.00 0.00 X 23800 0 0 TERRENCE JOYCE Trustee 1.00 0.00 X 23800 0 0 JOHN EDDLEBLUTE Trustee 1.00 0.00 X 23800 0 0 DAVID FLEETWOOD Trustee 1.00 0.00 X 18032 0 0 590638 24851 1 false true false MANGANO LAW OFFICES 2460 Fairmount Blvd Suite 225 CLEVELAND OH 44106 LEGAL 114000 1 0 ORGANIZING DUES 561300 408644 408644 PAC DONATION 561300 215838 215838 PER CAPITA ASSESSMENT 561300 43592 43592 WORKING DUES 561300 7563948 7563948 8232022 489440 489440 0 0 81088 81088 81088 81088 2004628 26500 2034699 -30071 26500 -3571 10593 -14164 0 0 0 REIMBURSEMENTS 561300 473267 473267 473267 9272246 8796970 475276 0 0 0 174572 615489 0 500545 377225 103281 101116 0 114000 53362 0 0 82447 0 0 99938 6660 0 50187 131118 0 2650 0 0 115640 9551 ORGANIZING - DEROC 3400253 INDUSTRY ADVANCEMENT 612537 POLITICAL 266368 ORGANIZING TARGET 265733 151953 7234625 0 0 0 8625615 10256923 0 0 0 0 0 0 0 0 1514512 617122 863285 897390 18988704 16583835 0 0 0 0 28477604 27738148 4709 0 4709 X 28477604 27733439 28477604 27733439 28477604 27738148 2037621 -2781786 X false true X true false 258104 258104 false OLDC-PAC 152 DORCHESTER SQUARE WESTERVILLE OH 43081 810827444 258104 true false false 97000 97000 778165 335734 442431 207989 107741 100248 392907 135196 257711 38451 38451 897390 X 6408013 -2781786 -2781786 9189799 82447 82447 9272246 7152178 7152178 82447 82447 7234625 Part X : FIN48 Footnote ACCOUNTING FOR THE UNCERTAINTY OF TAX POSITIONS CAN IMPACT THE FINANCIAL STATEMENTS. EVEN THOUGH THE DISTRICT COUNCIL IS EXEMPT FROM INCOME TAXES, THE DISTRICT COUNCIL MUST STILL CONSIDER WHETHER ITS EXEMPT INCOME AND OTHER ACTIVITIES OF THE DISTRICT COUNCIL MIGHT BE DETERMINED TO BE UNRELATED BUSINESS INCOME, AND WHETHER THE DISTRICT COUNCIL HAS PROPERLY MAINTAINED ITS TAX EXEMPT STATUS. FINANCIAL INTERPRETATION NO. 48 I.E. FIN 48 , PUBLISHED BY THE FINANCIAL ACCOUNTING STANDARDS BOARD, ADDRESSES THE ISSUE OF ACCOUNTING FOR THE UNCERTAINTY OF MATERIAL TAX POSITIONS IMPACTING THE FINANCIAL STATEMENTS. THE OFFICERS HAVE ADOPTED THE PROVISIONS OF FIN 48 EFFECTIVE DECEMBER 31, 2015. THE ACCOUNTING FOR ALL MATERIAL POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, ON ANY INCOME TAX RETURN IS GOVERNED BY FIN 48. INCOME TAX RETURNS INCLUDE THOSE POSITIONS THAT WERE FILED OR THAT SHOULD HAVE BEEN FILED WITH FEDERAL TAXING AUTHORITIES. IT IS THE OFFICERS POLICY TO ASSESS ALL MATERIAL POSTIONS TAKEN ON ANY FEDERAL INCOME TAX RETURN. THE OFFICERS WILL REQUIRE ITS TAX COUNSEL TO COMMUNICATE TO THEM ALL SUCH UNCERTAIN TAX POSITIONS IN ORDER TO EVALUATE THE IMPACT OF THE TAX POSITION AND THE REPORTING AND DISCLOSURE REQUIRED. THE REQUIREMENT WILL APPLY TO NOT ONLY THE CURRENT REPORTING YEAR BUT ALSO TO ALL PRIOR OPEN REPORTING YEARS THAT COULD STILL BE SUBJECT TO EXAMINATION BY A TAXING AUTHORITY. THE OFFICERS HAVE DETERMINED THAT ANY MATERIAL UNCERTAIN TAX POSITIONS THAT ARE PRESENTED TO THE OFFICERS WILL BE RECOGNIZED AND MEASURED USING A MORE-LIKELY-THAN-NOT , MLTN THRESHOLD. THE MLTN THRESHOLD MEANS THAT 1. A BENEFIT RELATED TO AN UNCERTAIN TAX POSITION MAY NOT BE RECOGNIZED IN THE FINANCIAL STATEMENTS UNLESS IT IS MLTN THAT THE POSITION WILL BE SUSTAINED BASED ON ITS TECHNICAL MERITS, AND 2. THEREMUST BE MORE THAN A 50 LIKELIHOOD THAT THE POSITION WOULD BE SUSTAINED IF CHALLENGED AND CONSIDERED BY THE HIGHEST COURT IN THE RELEVANT JURISDICTION. MEASUREMENT OF ANY UNCERTAIN TAX POSITION WILL REQUIRE CALCULATING THE CUMULATIVE PROBABILITY OF AN OUTCOME EITHER FOR OR AGAINST THE TAX POSITION. THE TAX BENEFIT OF A QUALIFYING POSITION IS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS MORE THAN 50 LIKELY TO BE REALIZED UPON ULTIMATE SETTLEMENT WITH A TAXING AUTHORITY THAT HAS FULL KNOWLEDGE OF ALL RELEVANT INFORMATION. INITIAL RECOGNITION OF AN UNCERTAIN TAX POSITION WILL REQUIRE CONTINUED REASSESSMENT OF THE TAX POSITION ON AN ANNUAL BASIS. AS OF EACH YEAR END ANY UNRESOLVED UNCERTAIN TAX POSTIONS MUST BE REASSESSED, AND THE TRUSTEES MUST DETERMINE WHETHER 1. THE FACTORS UNDERLYING THE SUSTAINABILITY ASSERTIONS HAVE CHANGED AND, 2. THE AMOUNT OF THE RECOGNIZED TAX BENEFIT IS STILL APPROPRIATE. DEVELOPMENTS SUCH AS CASE LAW, CHANGES IN TAX LAW, NEW RULINGS OR REGULATIONS ISSUED BY TAXING AUTHORITIES, COULD AFFECT WHETHER A TAX POSITION SHOULD BE RECOGNIZED OR THE AMOUNT THAT SHOULD BE REPORTED. THE FUND WILL BE REQUIRED TO ACCRUE INTEREST AND PENALTIES THAT, UNDER PRESENT TAX LAW, THE FUND WOULD INCUR IF THE UNCERTAIN TAX POSITION ULTIMATELY WERE NOT SUSTAINED. FOR THE YEAR ENDING DECEMBER 31, 2022, NO UNCERTAIN TAX POSITIONS WERE DETERMINED TO EXIST. X false false false RALPH COLE Treasurer 419726 14656 10195 444577 Part II, Compensation from Unrelated Organizations LINE 3 - COMPENSATION ANNUALLY THE ELECTED OFFICERS AND THE MEMBERSHIP REPRESENTATIVES ESTABLISH THE PAY FOR ALL ELECTED OFFICERS. Form 990, Part VI, Section A, Line 6 THE DISTRICT COUNCIL IS COMPRISED OF 24 SEPARATE LABORER LOCALS OPERATING IN THE STATE OF OHIO. THE TWENTY-FOUR,24, OPERATING LOCALS ARE AS FOLLOWS 1. LOCAL UNION 894, AKRON 2. LOCAL UNION 245, ASHTABULA 3. LOCAL UNION 1015, CANTON 4. LOCAL UNION 265, CINCINNATI 5. LOCAL UNION 860, CLEVLAND 6. LOCAL UNION 310, CLEVELAND 7. LOCAL UNION 1099, CLEVELAND 8. LOCAL UNION 423, COLUMBUS 9. LOCAL UNION 1410, DAYTON 10.LOCAL UNION 329, LIMA 11.LOCAL UNION 758, LORAIN 12.LOCAL UNION 1216, MANSFIELD 13.LOCAL UNION 639, MARIETTA 14.LOCAL UNION 574, MARION 15.LOCAL UNION 534, MIDDLETOWN 16.LOCAL UNION 134, NEWCOMERSTOWN 17.LOCAL UNION 83, PORTSMOUTH 18.LOCAL UNION 480, SANDUSKY 19.LOCAL UNION 809, STEUBENVILLE 20.LOCAL UNION 500, TOLEDO 21.LOCAL UNION 935, WARREN 22.LOCAL UNION 141, WESTERVILLE 23.LOCAL UNION 125, YOUNGSTOWN 24.LOCAL UNION 530, ZANESVILLE Form 990, Part VI, Section B, Line 11b A COPY OF THE IRS FORM 990 IS SUPPLIED BY THE PREPARER OF THE RETURN,A LICENSED CPA, TO THE DISTRICT COUNCIL FINANCIAL SECRETARY/TREASURER FOR HIS REVIEW AND APPROVAL BEFORE SIGNATURE AND FILING WITH THE IRS. THE D.C. FINANCIAL SECRETARY WILL MAKE AVAILABLE A COPY OF THE RETURN TO ALL MEMBERS OF THE EXECUTIVE COMMITTEE. Form 990, Part VI, Section B, Line 12c THE WRITTEN CONFLICT OF INTEREST POLICY IS INCLUDED IN THE CODE OF BEST PRACTICES THAT IS PART OF THE CONSTITUTION BY WHICH OUR ORGANIZATION IS GOVERNED. ANY MEMBER OR EMPLOYEE OF THE ORGANIZATION CAN CONTACT THE LIUNA GENERAL PRESIDENT WITH ANY COMPLAINT ARISING UNDER THE CONSTITUTION, THE CODE OF BEST PRACTICES, OR ANY OTHER DISIPLINARY PROCEDURE THAT MUST BE FOLLOWED WHEN NECESSARY AND THE INDEPENDENT OFFICERS WHO ARE ENTRUSTED TO ENFORCE THE CODE. THE U.S. DEPOARTMENT OF LABOR REQUIRES ALL NON-CLERICAL EMPLOYEES TO REPORT ON THE 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 AN ANNUAL AUDIT IS PERFORMED ON THE OPERATIONS OF THE DISTRICT COUNCIL BY AN OUTSIDE CPA AND SUBMITTED TO THE FINANCIAL SECRETARY/TREASURER. AN INTERNATIONAL CONSTITUTION, CHARTER AND BYLAWS GOVERN THE OPERATIONS OF THE DISTRICT COUNCIL. UPON REQUEST BY ANY PARTY, THE DISTRICT COUNCIL IS REQUIRED BY FEDERAL LAW TO MAKE A COPY OF THE FILED TAX RETURNS AVAILABLE. AT EACH UNION MEETING A COPY OF THE INTERNATIONAL CONSTITUTION IS AVAILABLE FOR ANY MEMBER TO REVIEW AND QUESTION. ALL FINANCIAL RECORDS FOR EACH MONTHS ACTIVITY ARE PRESENTED TO THE MEMBERSHIP FOR THEIR APPROVAL AND REVIEW AT EACH MONTHS UNION MEETINGS. THE OPERATIONS OF THE ORGANIZATION ARE AVAILABLE TO THE PUBLIC VIA THE U.S. DEPARTMENT OF LABOR WEBSITE. THE DISTRICT COUNCIL IS REQUIRED ANNUALLY TO FILE A PRESCRIBED FORM DOL LM-2 THAT REPORTS THE CASH BASIS ACTIVITY OF THE DISTRICT COUNCIL. PART VI SECTION B LINE 13 & 14 THE WRITTEN WHISTLEBLOWER POLICY IS INFERRED IN THE CODE OF BEST PRACTICES THAT IS PART OF THE CONSTITUTION BY WHICH OUR ORGANIZATION IS GOVERNED. ANY MEMBER OR EMPLOYEE OF THE ORGANIZATION CAN CONTACT THE LIUNA GENERAL PRESIDENT WITH ANY COMPLAINT ARISING UNDER THE CONSTITUTION, THE CODE OF BEST PRACTICES, OR ANY OTHER DISIPLINARY PROCEDURE THAT MUST BE FOLLOWED WHEN NECESSARY AND THE INDEPENDENT OFFICERS WHO ARE ENTRUSTED TO ENFORCE THE CODE. ADDITIONALLY BOTH THE CONSTITUTION AND THE GOVERNING DOCUMENTS MANDATE COMPLIANCE WITH MANDATORY RECORD RETENTION POLICIES AS MANDATED BY BOTH THE U.S. DEPARTMENT OF LABOR AND THE INTERNAL REVENUE SERVICE. PART VII, SECTION A TAX SOFTWARE HAS LIMITATIONS ON TITLE/POSITION FOR OFFICERS. WE ARE USING SCHEDULE O TO PROVIDE THE ACTUAL TITLES TO THESE OFFICERS. Ralph Cole - Business Manager/Secretary Treasurer, Robert Richardson - President, Anthony Liberatore - Vice President, David Fleetwood - Sergeant at Arms, John Eddleblute - Executive Board Member, Terrence Joyce - Executive Board Member, Robert McCaskill - Executive Board, Client Powell - Executive Board Member. PART XI, LINE 8 DURING THE YEAR ENDED 12/31/2021, THE ORGANIZATION ADJUSTED THE ACCOUNTING RECORDS TO WRITE OFF OUTSTANDING CHECKS FOR PRIOR PERIODS. THE CUMULATIVE EFFECT IN THE ACCOUNTING RECORDS HAS BEEN REFLECTED AS A PRIOR PERIOD ADJUSTMENT IN PART XI LINE 8. OHIO LABORERS DISTRICT COUNCIL - PCE 152 DORCHESTER SQ WESTERVILLE OH 430813350 811378122 POLICITCAL ACTION COMMITTE OH 527F3 NA false OHIO LABORERS DISTRICT COUNCIL - PAC 152 DORCHESTER SQ WESTERVILLE OH 430813350 810827444 POLITICAL ACTION COMMITTEE OH 527F3 N/A false LIUNA LOCAL 310 3250 EUCLID AVE 150 CLEVELAND OH 44115 340121945 LABOR UNION OH 501C5 NA false false false false false false false false false false false false false false false false false false true true OHIO LABORERS DISTRICT COUNCIL - PCE r 60164 COST OHIO LABORERS DISTRICT COUNCIL - PAC r 81131 COST LIUNA LOCAL 310 s 65619 COST