2024-10-28T13:03:32-05:00 2023-12-31 WITHUMSMITHBROWNPC 6101 BOLLINGER CANYON RD STE 400 SAN RAMON CA 94583 990 2023-01-01 940613585 Laborers UNION Local 304 % FERNANADO ESTRADA LABO 5105819600 29475 Mission Blvd Hayward CA 94544 Fernando Estrada SECRETARY-TREASURER 5105819600 2024-09-19 true true JASMINE S BAKER P01452246 9252779100 2023 2024-10-15 13:58:12Z Fernando Estrada 29475 Mission Blvd Hayward CA 94544 5436455 false X N/A X 1940 CA IMPROVE WELFARE AND WORKING CONDITIONS OF WORKERS THROUGH JOB DISPATCH, REPRESENTATION & EDUCATION OF MEMBERS 7 0 12 0 0 0 0 0 5094668 4785337 269797 556823 47145 78330 5411610 5420490 101156 108783 24000 19500 2041808 2240708 0 0 0 3460969 3433162 5627933 5802153 -216323 -381663 29101718 29183071 2546 6931 29099172 29176140 IMPROVE WELFARE AND WORKING CONDITIONS OF WORKERS THROUGH JOB DISPATCH, REPRESENTATION, AND EDUCATION OF MEMBERS. false false PROVIDED DISPATCH SERVICES, ASSISTED MEMBERS WITH EMPLOYMENT RELATED DISPUTES, REPRESENTED MEMBERS DURING CONTRACT NEGOTIATIONS, ASSISTED MEMBERS WITH SKILLS RELATED TO THE LABOR TRADES, ENCOURAGED COMMUNITY INVOLVEMENT BY MEMBERS AND PROMOTED THE TRADES. false false true true false false false false false true true false false false true false false false false false false false false false false false true true true false false false false false false false false false false false true false false true 24 0 true 12 true false false false false false false false false X 7 0 true false false false true true true true true false false false true true true true true true true false CA X FERNANADO ESTRADA 5105819600 29475 MISSION BLVD Hayward CA 94544 FERNANDO ESTRADA BUS MGR/SEC TRS 40.0 0.0 X X 166041 0 108663 JOSE CHAVEZ REC SECRETARY 40.0 0.0 X X 151976 0 107401 RAFAEL GONZALEZ PRESIDENT 40.0 0.0 X X 151921 0 107401 BALDOMERO GONZALEZ EXC BRD/BUS AGENT 40.0 0.0 X X 151741 0 107401 EDUARDO SANROMAN VICE-PRESIDENT 40.0 0.0 X X 151229 0 107401 CARLOS SANROMAN EXC BRD/DISPATCH 40.0 0.0 X X 110474 0 95874 REYES ESTRADA EXC BRD - TERM. 1/2023 1.0 0.0 X X 7470 0 9406 JAMES M TONOWSKI SERGEANT AT ARMS 1.0 0.0 X 4800 0 0 VINCENT VICTORY AUDITOR 1.0 0.0 X 4800 0 0 ALVARO IBARRA AUDITOR 1.0 0.0 X 4800 0 0 DANIEL ESPARZA AUDITOR 1.0 0.0 X 4800 0 0 Erasmo R Estrada EXC BRD/STEW - EFF. 02/2023 1.0 0.0 X X 4400 0 0 914452 0 643547 6 false true false 0 0 SUPPLEMENTAL DUES 900099 2351610 2351610 DUES MEMBERSHIP FEES 900099 1855764 1855764 INITIATION & RE-INITIATION FE 900099 577963 577963 4785337 549823 549823 0 0 0 0 0 22965 15965 7000 7000 7000 0 0 0 0 0 0 0 0 0 OTHER INCOME 69625 69625 REIMBURSEMENTS 7226 7226 REFUNDS 1479 1479 78330 5420490 4863667 0 556823 82783 26000 0 19500 1543219 0 345337 146978 105229 99945 0 38333 34692 0 0 75000 96465 0 119318 18634 0 170008 184356 0 69443 0 1120561 228982 108967 IMPAIRMENT LOSS 678590 APPRECIATION AND EVENTS 469520 OTHER EXPENSES 12645 ELECTION EXPENSES 7648 5802153 7202373 3545323 8303793 12713516 0 0 0 0 0 0 0 0 0 0 0 0 0 4 6665344 3483186 3322480 3182158 1888244 2346875 8384828 7395195 0 0 0 0 0 0 29101718 29183071 2546 6931 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2546 6931 X 29099172 29176140 0 0 29099172 29176140 29101718 29183071 -381663 458631 X X false true X true false CONS & GEN LABORERS LU 304 PAC 29475 MISSION BLVD HAYWARD CA 94544 680455001 0 94123 true true false Political Activities THE LOCAL SPONSORS A SEPARATE, POLITICAL ORGANIZATION THAT WAS ESTABLISHED UNDER IRC 527. THE POLITICAL ACTION COMMITTEE MAKES POLITICAL EXPENDITURES FOR POLITICAL CAMPAIGN ACTIVITIES. THE LOCAL'S MEMBERS PROVIDE FUNDING TO THE POLITICAL ACTION COMMITTEE. 968294 968294 4841961 2883164 1958797 612908 367801 245107 242181 232221 9960 3182158 ANNUITY CONTRACTS 7395195 F 7395195 0 0 X PART X, LINE 2: Management annually evaluates tax positions taken to determine whether the Local has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service and any such uncertain tax position will be disclosed in the consolidated financial statements. Management has evaluated the tax positions taken by the Local and concluded that as of December 31, 2023, there were no uncertain positions taken or expected to be taken that would require disclosure in the consolidated financial statements. The Local is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Nor Cal Laborers Scholarship Foun 1121 L Street Suite 502 Sacramento CA 95814 680319539 501(C)(3) 18000 0 N/A N/A EDUCATION SUPPORT The Unity Council 1900 Fruitvale Ave Ste 2A Oakland CA 94601 941670490 501(C)(3) 7500 0 N/A N/A CHARITABLE CONTRIBUTION 2 0 GIFT CARDS FOR NCDCL SCHOLARSHIP 28 14000 0 N/A N/A HARDSHIP CONTRIBUTION 3 12000 0 N/A N/A PART I, LINE 2: THE LOCAL'S EXECUTIVE BOARD REVIEWS THE PURPOSE AND MISSION OF POTENTIAL CONTRIBUTION RECIPIENTS PRIOR TO PAYMENT OF CONTRIBUTIONS TO VARIOUS DOMESTIC ORGANIZATIONS, TO SUPPORT THEIR CIVIC AND CHARITABLE PROGRAMS. X true true X X X false false false FERNANDO ESTRADA BUS MGR/SEC TRS 159131 0 686 0 6224 0 88654 0 20009 0 274704 0 0 0 RAFAEL GONZALEZ PRESIDENT 150519 0 686 0 716 0 87392 0 20009 0 259322 0 0 0 EDUARDO SANROMAN VICE-PRESIDENT 149064 0 686 0 1479 0 87392 0 20009 0 258630 0 0 0 JOSE CHAVEZ REC SECRETARY 149300 0 686 0 1990 0 87392 0 20009 0 259377 0 0 0 BALDOMERO GONZALEZ EXC BRD/BUS AGENT 149170 0 686 0 1885 0 87392 0 20009 0 259142 0 0 0 CARLOS SANROMAN EXC BRD/DISPATCH 107302 0 686 0 2486 0 75865 0 20009 0 206348 0 0 0 PART I, LINE 1A: WHEN THE LOCAL'S OFFICERS ARE TRAVELING FOR BUSINESS PURPOSES, THE LOCAL'S POLICY PERMITS SPOUSAL TRAVEL TO BE PAID BY THE LOCAL. THE VALUE OF THE SPOUSAL TRAVEL IS REPORTED ON THE OFFICERS' W-2 FORMS. FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: EDUCATION OF MEMBERS. FORM 990, PART VI, SECTION A, LINE 6: THE LOCAL HAS SIX MEMBERSHIP CATEGORIES, ALL OF WHICH ARE ELIGIBLE TO VOTE: THE MEMBERSHIP CATEGORIES CONSIST OF: APPRENTICES, REGULAR LABORERS, RACE TRACK, LANDSCAPERS, ROCK SAND GRAVEL AND RETIRED MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A: MEMBERS IN GOOD STANDING HAVE THE RIGHT TO NOMINATE AND ELECT GOVERNING BODY MEMBERS AND OFFICERS. MEMBERS IN GOOD STANDING MUST NOT BE MORE THAN 2 MONTHS IN ARREARS FOR PAYMENT OF DUES. FORM 990, PART VI, SECTION A, LINE 7B: SALARY INCREASES IN EXCESS OF THE PERCENTAGE INCREASE IN THE NATIONAL CONSUMER PRICE INDEX AND ALL OTHER SIGNIFICANT DECISIONS WITH THE EXCEPTION OF THE HIRING OR FIRING OF FIELD REPRESENTATIVES AND ORGANIZERS REQUIRE MEMBERSHIP APPROVAL. FORM 990, PART VI, SECTION B, LINE 11B: THE FORM 990 IS REVIEWED BY THE SECRETARY-TREASURER AND BOOKKEEPER FOR COMPLETENESS AND ACCURACY PRIOR TO FILING OF THE FORM. FORM 990, PART VI, SECTION B, LINE 12C: THE ORGANIZATION DOES NOT HAVE A SEPARATE CONFLICT OF INTEREST POLICY. THE POLICY IS PART OF BEST PRACTICES THAT IS PART OF THE CONSTITUTION BY WHICH THE ORGANIZATION IS MONITORED. MORE SPECIFICALLY, THE WRITTEN CONFLICT OF INTEREST POLICY IS INCLUDED IN THE CODE OF BEST PRACTICES THAT IS PART OF THE CONSTITUTION BY WHICH THE ORGANIZATION IS GOVERNED. ANY MEMBER OR EMPLOYEE OF THE ORGANIZATION CAN CONTACT THE LIUNA (AN AFFILIATED ORGANIZATION ALSO GOVERNED BY THE CONSTITUTION) WITH ANY COMPLAINT ARISING UNDER THE CONSTITUTION, THE CODE OF BEST PRACTICES, OR ANY OTHER DISCIPLINARY RULE, REGULATION, PRACTICE, OR PROCEDURE ADOPTED BY THE LIUNA GENERAL EXECUTIVE BOARD. FORM 990, PART VI, SECTION B, LINE 15: THE SALARY AND RELATED COMPENSATION TO BE PAID TO ALL OFFICERS IS APPROVED BY THE MEMBERSHIP PRIOR TO THE NOMINATION OF OFFICERS. IN DETERMINING THE APPROPRIATE RATE OF COMPENSATION, THE EXECUTIVE BOARD CONSIDERS THE PERCENTAGE CHANGE IN THE NATIONAL CONSUMER PRICE INDEX, REGIONAL COST OF LIVING VARIANCES, AND RATES OF COMPENSATION PAID BY SIMILAR SIZED LOCAL UNIONS IN THE SAME GEOGRAPHIC AREA. FORM 990, PART VI, SECTION C, LINE 19: THE LOCAL WILL MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE MEMBERS UPON REQUEST. FORM 990, PART XII, LINE 1 THE LOCAL USES THE MODIFIED CASH BASIS OF ACCOUNTING, WHICH HAS NOT CHANGED. FORM 990, PART XII, LINE 2C: THE GOVERNING BOARD ASSUMES THE RESPONSIBILITY OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT AUDITOR. THIS PROCESS HAS NOT CHANGED. FORM 990, PART VI, SECTION A, LINE 2: CARLOS SANROMAN AND EDUARDO SANROMAN HAVE A FAMILY RELATIONSHIP. Fernando Estrada and Erasmo R. Estrada have a family relationship. CONST & GEN LABORERS LOCAL UNION 304 29475 MISSION BLVD HAYWARD CA 94544 680455001 POLITICAL CA 527 N/A LOCAL 304 false false false false false false false false false false false false false false false false false false false false