2023-03-03T12:50:50-06:00 2022-12-31 320043599 LEGACY PROFESSIONALS LLP 4 WESTBROOK CORPORATE CTR STE 700 WESTCHESTER IL 60154 990 2022-01-01 472242438 LABORERS' INTERNATIONAL UNION OF NORTH AMERICA UNION LOCAL # 1 LABO 8473948007 8618 W CATALPA AVENUE 1101 CHICAGO IL 606562128 LEONEL ESPARZA BUSINESS MANAGER 8473948007 2023-03-03 1 LEONEL ESPARZA 999009999 0 CRAIG RESCH P00844633 3123680500 2023-03-03 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z LEONEL ESPARZA 8618 W CATALPA AVENUE 1101 CHICAGO IL 606562128 3452869 0 0121 X WWW.LABORERSLOCALONE.COM X 2014 IL LABOR UNION 11 0 10 0 0 0 100000 271790 2656494 3063132 19699 24743 48461 93204 2824654 3452869 46104 71341 0 0 1560564 1540548 0 0 0 1052270 1168443 2658938 2780332 165716 672537 5751421 6058769 174205 2562 5577216 6056207 LABOR UNION 0 0 TO ORGANIZE ALL WORKERS FOR THE ECONOMIC, MORAL AND SOCIAL ADVANCEMENT OF THEIR CONDITION AND STATUS. 0 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 14 0 1 10 1 0 0 0 0 1 1 0 0 0 X 11 0 1 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 0 1 0 X PETER FOSCO 7733800001 8618 W CATALPA AVENUE CHICAGO IL 606562128 LEONEL ESPARZA BUSINESS MANAGER / BUSINESS AGENT 40.00 X 255991 0 149727 JOHN CONRAD PRESIDENT/ BUSINESS AGENT 40.00 X 165017 0 119558 MARTIN FLANAGAN VICE-PRESIDENT 10.00 X 25000 0 7192 PAUL GEHRMANN RECORDING SECRETARY 1.00 X 6500 0 500 PETER FOSCO SECRETARY TREASURER 10.00 X 25000 0 7376 JAMES HALL EXECUTIVE BOARD - PAST 1.00 X 4825 0 0 BENITO RIVERA EXECUTIVE BOARD 1.00 X 4700 0 350 MICHAEL PAGANO EXECUTIVE BOARD/ BUSINESS AGENT 40.00 X 161746 0 119086 JESUS ORTIZ AUDITOR 1.00 X 2115 0 350 KEVIN DAVIS AUDITOR 1.00 X 1900 0 350 JEREMY ESPARZA AUDITOR/BUSINESS AGENT 40.00 X 137788 0 111460 LUCIO RODRIGUEZ SERGEANT AT ARMS 1.00 X 4700 0 350 795282 0 516299 4 0 1 0 0 171790 100000 271790 MEMBERSHIP DUES/ASMNTS 900099 3063132 3063132 3063132 24743 24743 REIMBURSEMENTS FROM LA 900099 91795 91795 MISCELLANEOUS INCOME 900099 1409 1409 93204 3452869 3063132 0 117947 69900 1441 1279006 105973 61265 34944 59360 20647 14250 10013 28192 161895 116474 61710 175488 88103 393757 28594 23250 UNION CARDS 25075 PICKET EXPENSE 11510 ANCILLARY FUND CONTRIBU 9485 2780332 3058734 4251307 1535043 856938 294390 266599 42061 27791 1115583 922733 5751421 6058769 171790 2415 2562 174205 2562 X 5577216 6056207 5577216 6056207 5751421 6058769 672537 -193546 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 121856 121856 0 172534 144743 27791 27791 PAYROLL WITHHOLDINGS 2562 2562 X 3249310 -193546 -193546 3442856 10013 10013 3452869 2770319 0 2770319 10013 10013 2780332 PART X, LINE 2: THE LOCAL IS REQUIRED TO EVALUATE ITS TAX POSITIONS AND DISCLOSE THE AMOUNT OF A TAX LIABILITY IF THE LOCAL HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. THE LOCAL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. 1 TERENCE J O'SULLIVAN LIUNA CHARITABLE FOUNDATION 905 16TH STREET NW WASHINGTON DC 20006 331082848 501(C)(5) 10000 0 CHARITABLE CONTRIBUTION 0 1 PART I, LINE 2: THE EXECUTIVE BOARD CAREFULLY REVIEWS ALL REQUESTS FOR DONATIONS PRIOR TO THEIR APPROVAL AND DISBURSEMENT. APPROVAL IS GRANTED ONLY TO REPUTABLE ORGANIZATIONS WHO HAVE SATISFIED THE BOARD'S DUE DILIGENCE. THE BOARD PERFORMS NO SUBSEQUENT MONITORING OF THE USE OF THE DONATIONS. ALL RECORDS REGARDING DISBURSEMENT OF FUNDS ARE MAINTAINED AT THE LOCAL'S OFFICE. 1 1 0 LEONEL ESPARZA BUSINESS MANAGER / BUSINESS AGENT 235404 0 11770 0 8817 0 114783 0 34944 0 405718 0 0 0 JOHN CONRAD PRESIDENT/ BUSINESS AGENT 148376 0 7419 0 9222 0 84614 0 34944 0 284575 0 0 0 MICHAEL PAGANO EXECUTIVE BOARD/ BUSINESS AGENT 148376 0 7419 0 5951 0 84142 0 34944 0 280832 0 0 0 JEREMY ESPARZA AUDITOR/BUSINESS AGENT 128705 0 6435 0 2648 0 76516 0 34944 0 249248 0 0 0 PART I, LINES 4A-B ALL OFFICERS PARTICIPATE IN A NONQUALIFIED SEVERANCE PLAN. FOR FULL TIME OFFICERS THE SEVERANCE BENEFIT IS EQUAL TO ONE WEEKS SALARY FOR EACH FULL YEAR OF EMPLOYMENT. FOR PART TIME OFFICERS THE BENEFIT IS EQUAL TO EITHER ONE MONTH'S OR ONE QUARTER'S STIPEND, WHICHEVER IS APPLICABLE, FOR EACH YEAR IN OFFICE. THE ESTIMATED INCREASE IN BENEFIT FOR THE INDIVIDUALS LISTED ON SCHEDULE J FOR 2022 IS AS FOLLOWS: LEONEL ESPARZA $5,244 JOHN CONRAD $4,331 MICHAEL PAGANO $3,772 JEREMY ESPARZA $2,917 FORM 990, PART VI, SECTION A, LINE 2 LEONEL ESPARZA, BUSINESS MANAGER, AND JEREMY ESPARZA, AUDITOR, ARE FATHER AND SON. FORM 990, PART VI, SECTION A, LINE 6 THE LOCAL'S GENERAL MEMBERSHIP IS COMPRISED OF INDIVIDUALS WHO HAVE EXECUTED A WRITTEN APPLICATION FOR MEMBERSHIP AND HAVE TENDERED THE APPROPRIATE INITIATION FEES AND ONE MONTH'S DUES. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS IN GOOD STANDING WHO ARE CURRENT IN DUES PAYMENTS ARE ELIGIBLE TO VOTE FOR MEMBERS WHICH COMPRISE THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B ALL ACTIONS OF THE EXECUTIVE BOARD (THE GOVERNING BODY) ARE PRESENTED TO THE GENERAL MEMBERSHIP FOR REVIEW AND APPROVAL AT PERIODIC MEMBERSHIP MEETINGS CONVENED AS REQUIRED BY INTERNATIONAL AND LOCAL GOVERNING DOCUMENTS. FORM 990, PART VI, SECTION A, LINE 8B THE LOCAL DOES NOT HAVE A SEGREGATED COMMITTEE WHICH ACTS ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PROVIDED TO THE ENTIRE EXECUTIVE BOARD (THE GOVERNING BODY) PRIOR TO FILING. AFTER THE BOARDS REVIEW, AND APPROVAL, THE FORM IS FILED. 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 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 15B COMPENSATION FOR TOP OFFICIAL AND OFFICER SALARIES ARE ESTABLISHED PRIOR TO NOMINATION OF OFFICERS. PERIODIC INCREASES ARE SUBJECT TO MEMBER APPROVAL. 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.