2023-03-23T17:09:26-07:00 2022-12-31 261262413 Petersen CPAs & Advisors PLLC 3702 Kern Way Yakima WA 98902 990 2022-01-01 910256837 Laborers International Union of North America Local No 348 LABO 5094204581 PO BOX 1349 RICHLAND WA 99352 FRANCISCO ELGUEZABAL SEC/TREAS 2023-03-23 true FRANCISCO ELGUEZABAL 999009999 true Angela M Pratt CPA P00234617 5095751040 X 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Francisco Elguezabal PO BOX 1349 RICHLAND WA 99352 2211506 false 0121 X N/A X 1935 WA LOCAL LABOR UNION PROVIDING negotiation and REPRESENTATION on behalf of its MEMBERS. 7 7 17 0 0 1909702 2077469 193884 122301 5403 7745 2108989 2207515 22200 23200 0 1104652 1268307 0 0 593982 651685 1720834 1943192 388155 264323 4731261 4277120 109014 3773 4622247 4273347 LOCAL LABOR UNION PROVIDING negotiation and REPRESENTATION on behalf of its MEMBERS. false false LOCAL LABOR UNION PROVIDING negotiation and REPRESENTATION on behalf of its MEMBERS. 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 true false true false false false false false false false false false false false true true true false true 9 0 true 17 true false false false false false false false false X 7 7 false false false false true true true true true false false false true true true true true true true false X X Francisco Elguezabal 5094204581 2505 DUPORTAIL STREET RICHLAND WA 99352 Francisco Elguezabal Sect/Treasurer 45.00 0.00 X X 124635 0 60175 James Eric Thrift President 45.00 0.00 X X 114572 0 58218 Dave Gresser Exec. Board Mbr 43.00 0.00 X X 100971 0 53714 Rich Stelter Auditor 43.00 0.00 X 100821 0 53670 Rick Glazier Auditor 43.00 0.00 X 80633 0 47573 Jessica Bosse Wadsworth Recording Sect 43.00 0.00 X X 67160 0 30040 Kayne Segura Sect/Treasurer 45.00 0.00 X X 57422 0 27985 Nate Mack Auditor 43.00 0.00 X 32267 0 13021 Charles M Ellinger Vice President 1.00 0.00 X X 600 0 0 Lance Fox Exec. Board Mbr 1.00 0.00 X X 600 0 0 Donovan Lalka Exec Board Mbr 1.00 0.00 X X 500 0 0 Randy Scott Auditor 1.00 0.00 X 500 0 0 Franklin Myers Sgt at Arms 1.00 0.00 X 400 0 0 Gabriel Rodriguez Auditor 1.00 0.00 X 100 0 0 Pablo Palomarez Exec. Board Mbr 1.00 0.00 X 50 0 0 681231 344396 4 false true false 0 0 Hiring Hall Fee 900099 23903 23903 MEMBERSHIP DUES & ASSESSM 541900 2053566 2053566 2077469 122301 122301 0 0 0 0 0 0 2105 3991 -1886 -1886 MISCELLANEOUS INCOME 900099 9631 9631 9631 2207515 2207515 18200 5000 0 0 1025627 0 94347 37259 27656 83418 6000 0 13950 0 0 0 0 5551 47287 0 0 56873 30812 0 33312 0 0 37136 25851 Per Capita Taxes 324899 Bank Fees 40629 Member Giveaways 12510 Meetings and Holiday Party Exp 8372 8503 1943192 0 0 0 700 490945 1169246 780571 0 0 0 0 285881 270039 0 2556 0 336964 185264 63424 151700 3209454 2583865 0 0 0 0 4731261 4277120 109014 3773 109014 3773 X 4622247 4273347 4622247 4273347 4731261 4277120 264323 -719681 106458 X X false true X true false false true true false 262126 125246 136880 74838 60018 14820 151700 X 1491824 -719682 3991 -715691 2207515 2207515 1947183 3991 3991 1943192 1943192 Part X : FIN48 Footnote The Union is exempt from federal income taxes under Section 501 (c)(5) of the Internal Revenue Code. The Union follows FASB ASC Section 740, which clarifies the accounting for uncertainty in income taxes. Management has evaluated the Union's tax positions and has concluded that the Union has taken no uncertain tax positions that require adjustments to the financial statements, or that call into question the Union's tax status. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Cost of Goods Sold $3991 Part XII, Line 2d: Other expenses and losses per audited F/S Cost of Goods Sold $3991 false Northwest Delegate Fund 12201 Tukwila Intl Blvd 140 Seattle WA 98168 911629709 14200 0 FMV Union Contributions 0 1 X false false false Dave Gresser Exec. Board Mbr 100971 41840 11874 154685 Francisco Elguezabal Sect/Treasurer 124635 48301 11874 184810 James Eric Thrift President 114572 46344 11874 172790 Rich Stelter Auditor 100821 41796 11874 154491 Form 990, Part VI, Section A, Line 6 TWO CLASSES OF MEMBERS- REGULAR DUES PAYING MEMBERS WHICH HAVE FULL VOTING RIGHTS AND RETIRED DUES PAYING MEMBERS WHICH HAVE FULL VOTING RIGHTS. Form 990, Part VI, Section A, Line 7a ALL DUES PAYING MEMBERS-REGULAR AND RETIRED HAVE VOTING RIGHTS TO ELECT MEMBERS OF THE GOVERNING BOARD. Form 990, Part VI, Section A, Line 7b DUES PAYING MEMBERS HAVE VOTING RIGHTS THAT ALLOW FOR APPROVAL OF ALL MAJOR GOVERNING BOARD ACTIONS. Form 990, Part VI, Section B, Line 11b The Form 990 is not reviewed prior to being submitted, but is reviewed at the next Board meeting following the completion of the return. 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 15b COMPENSATION OF EMPLOYEES MUST BE APPROVED BY THE MEMBERSHIP. Form 990, Part VI, Section C, Line 19 THE UNIONS GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE MEMBERS UPON REQUEST FOR SUCH DOCUMENTS. Form 990, Part XII, Line 1 During the year ended December 31, 2022, the Union changed their method of reporting from accounting principles generally accepted in the United States of America (GAAP) to the modified cash basis of reporting, to allow for financial statements that more clearly reflect the activities of the Union and the actual cash flows. The change in accounting method was applied retrospectively. The effect on the 2021 financial statements was a reduction in assets of $2,556, a reduction in liabilities of $109,014, and an increase in the net assets without member restrictions of $106,458. LABORERS INTL UNION 348 TEMPLE ASSN INC PO BOX 1349 RICHLAND WA 99352 916054801 HOLD TITLE TO LAND & BUILDING USED BY UN WA 501 (C) (5) NA true false false false true false false false false false false true false false false false false false false false LABORERS INTL UNION 348 TEMPLE ASSN INC d 270039 Agreement LABORERS INTL UNION 348 TEMPLE ASSN INC k 48000 Agreement