2024-05-02T10:20:43-07:00 2023-06-30 451621265 TED SOILEAU CPA LLC 429 GOVERNMENT ST FL 2 BATON ROUGE LA 70802 990 2022-07-01 620191785 LABORERS INTERNATIONAL UNION OF NORTH AM LOCAL 818 LABO 8659662009 10412 LEXINGTON DRIVE KNOXVILLE TN 37932 WARD TONY DAGLEY Treasurer 2024-05-02 true WARD TONY DAGLEY 999009999 true Ted A Soileau P00852991 2257667910 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z 10412 LEXINGTON DRIVE KNOXVILLE TN 37932 1050019 false 0121 X LABORERSLOCAL818.COM X 1944 TN TO REPRESENT MEMBER UNION LABORERS IN THE CONSTRUCTION INDURSTRY AND PROMOTE THE ECONOMICS, SAFETY, HEALTH AND LEGAL PROTECTIONS FOR MEMBERS AND THEIR FAMILIES. 11 0 0 0 0 755762 763514 18845 33775 743 491 775350 797780 0 0 39891 57788 0 0 564234 593444 604125 651232 171225 146548 1660686 1807234 0 1660686 1807234 TO REPRESENT MEMBER UNION LABORERS IN THE CONSTRUCTION INDURSTRY AND PROMOTE THE ECONOMICS, SAFETY, HEALTH AND LEGAL PROTECTIONS FOR MEMBERS AND THEIR FAMILIES. false false TO REPRESENT UNION LABORERS IN THE CONSTRUCTION INDUSTRY AND PROVIDE EMPLOYEE RELATED SUPPORT FOR MEMBERS. false false false true false false false false false true true false false false true true false false false false false false false false false false false false false false false false false false false false false false false false true false false true 22 0 true 0 false false false false false false false false X 11 0 false false false false true true true true true false false true true true true false false false false false X WARD TONY DAGLEY 8659662009 10412 LEXINGTON DRIVE KNOXVILLE TN 37932 TONY DAGLEY Treasurer 5.00 0.00 X 4300 0 0 MICHAEL MESSAMORE Vice President 5.00 0.00 X 4300 0 0 KEVIN ADKISSON Secretary 5.00 0.00 X 4300 0 0 RAYMOND SHEPARD President 5.00 0.00 X 4300 0 0 JAMES MESSAMORE Trustee 5.00 0.00 X 4300 0 0 CONNIE GALYON Trustee 5.00 0.00 X 4300 0 0 DAVID HALL II Trustee 5.00 0.00 X 4300 0 0 DILLION WILSON Trustee 5.00 0.00 X 3625 0 0 JOSEPH TEIXEIRA Trustee 5.00 0.00 X 3600 0 0 SHEILA JUSTICE Trustee 5.00 0.00 X 3600 0 0 ROBBIE WEIFORD Trustee 5.00 0.00 X 3600 0 0 44525 0 false false false 0 0 MEMBERSHIP DUES 561300 763514 763514 763514 36014 36014 0 0 0 250000 252239 -2239 -2239 -2239 0 0 0 REIMBURSEMENTS 561300 491 491 491 797780 761766 36014 0 0 0 0 52800 0 0 4988 0 0 0 13293 15403 0 0 2610 0 30865 71008 0 0 59 0 0 6756 0 298445 26538 4940 PER CAPITA TAX 80292 BANK FEE 18135 CONTRIBUTIONS 11250 GIFT FOR MEMBERS 6719 7131 651232 0 0 0 229453 206865 151182 300065 0 0 0 0 0 0 0 787758 508299 291488 279459 320634 333545 667330 686701 0 0 599 599 1660686 1807234 0 0 X 1660686 1807234 1660686 1807234 1660686 1807234 146548 X false true X true false false true true false 63000 63000 611858 411575 200283 112900 96724 16176 279459 686701 X 795170 795170 2610 2610 797780 648622 648622 2610 2610 651232 Part X : FIN48 Footnote ACCOUNTING FOR THE UNCERTAINTY OF TAX POSITIONS CAN IMPACT THE FINANCIAL STATEMENTS. EVEN THOUGH THE LOCAL IS EXEMPT FROM INCOME TAXES, THE LOCAL MUST STILL CONSIDER WHETHER ITS EXEMPT INCOME AND OTHER ACTIVITIES OF THE LOCAL MIGHT BE DETERMINED TO BE UNRELATED BUSINESS INCOME, AND WHETHER THE LOCAL HAS PROPERLY MAINTAINED ITS TAX EXEMPT STATUS. FASB ASC 740-10PREVIOUSLY 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 FASB ASC 740-108 EFFECTIVE JUNE 30, 2009. 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 LEGAL AND 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. THERE MUST 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 OFFICERS 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 LOCAL WILL BE REQUIRED TO ACCRUE INTEREST AND PENALTIES THAT, UNDER PRESENT TAX LAW, THE LOCAL WOULD INCUR IF THE UNCERTAIN TAX POSITION ULTIMATELY WERE NOT SUSTAINED. FOR THE YEAR ENDING JUNE 30, 2023, NO UNCERTAIN TAX POSITIONS WERE DETERMINED TO EXIST AS OF JUNE 30, 2023. Form 990, Part VI, Section A, Line 6 THE ELIGIBLE MEMBERS OF LABORERS LOCAL 818, FID 62-0191785, ARE THE OWNERS/MEMBERSHIP OF THIS ENTITY SHAREHOLDER. Form 990, Part VI, Section A, Line 7a THE BOARD OF DIRECTORS OF LABORERS LOCAL UNION NO. 818 SHALL CONSIST OF THE OFFICERS OF LABORERS INTERNATIONAL UNION NORTH AMERICA LOCAL UNION NO. 818, FID 62-0191785 AND THE MEMBERS OF THE BOARD ARE ELECTED BY THE MEMBERS OF THE LOCAL, THROUGH A DEMOCRATIC ELECTION GOVERNED BY THE INTERNATIONAL CONSTITUTION OF LABORERS INTERNATIONAL UNION OF NORTH AMERICA. Form 990, Part VI, Section A, Line 7b DECISIONS OF GOVERNING BODY APPROVAL BY MEMBERS OR SHAREHOLDER THE MEMBERSHIP RATIFIES THE DECISIONS OF THE ELECTED OFFICERS WHEN REQUIRED PURSUANT TO THE INTERNATIONAL CONSTITUTION AND BY LAWS. Form 990, Part VI, Section B, Line 11b A CERTIFIED PUBLIC ACCOUNTING FIRM IS RETAINED TO PREPARE THE ANNUAL IRS FORM 990. THE CPA FIRM PROVIDES A COPY OF THE COMPLETED FORM TO THE BUSINESS MANAGER AND SEC/TREASURY FOR THEIR REVIEW AND APPROVAL. Form 990, Part VI, Section B, Line 12c EXPLANATION OF MONITORING & ENFORCEMENT OF CONFLICT 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. DEPARTMENT 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 UPON REQUEST BY ANY PARTY, THE LOCAL IS REQUIRED BY FEDERAL LAW TO MAKE A COPY OF THE FILED TAX RETURNS AVAILABLE. AT EACH MONTHLY 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. PART VII, SECTION A TAX SOFTWARE HAS LIMITATIONS ON TITLE/POSITION FOR trustees. WE ARE USING SCHEDULE O TO PROVIDE THE ACTUAL TITLES TO THESE TRUSTEES. Raymond Shepard - President, Kevin Adkisson - Recording Secretary, Mike Messamore - Vice President, Tony Dagley - Business Manager and Financial Secretary, Dillion Wilson - Sgt. Of Arms, Sheila Justice - Auditor, Robbie Weiford - Auditor, Joseph Teixeira - Auditor, James Messamore - Executive Board, Connie Gaylon - Executive Board, David Hall II - Executive Board. SOUTHEAST LABORERS DISTRICT COUNCIL 401 COMMERCE STREET NASHVILLE TN 37219 421637053 DISTRICT COUNCIL TN 501C5 NO NO false LIUNA 905 16TH STREET NW WASHINGTON DC 20006 530088501 CENTRAL ORG. DC 501C5 NO NO false false false false false false false false false false false false false false false false true false false false SOUTHEAST LABORERS DISTRICT COUNCIL p 11611 COST LIUNA p 286834 COST