2024-11-07T10:11:30-08:00 2023-12-31 451621265 TED SOILEAU CPA LLC 429 GOVERNMENT ST FL 2 BATON ROUGE LA 70802 990 2023-01-01 314172788 LABORERS LOCAL UNION NO 83 LABO 7403543224 2032 EIGHTH STREET PORTSMOUTH OH 45662 COLE COLEMAN Treasurer 2024-11-07 true true Ted A Soileau P00852991 2257667910 2023 2024-10-15 13:58:12Z 2032 EIGHTH STREET PORTSMOUTH OH 45662 3150317 false 0121 X N/A X 1940 OH UNITE INTO OUR LOCAL ELIGIBLE WORKERS TO SECURE IMPROVED WAGES, HOURS, WORKING CONDITIONS AND OTHER ECONOMIC ADVANTAGES THROUGH ORGANIZATION, NEGOTIATION AND COLLECTIVE BARGAINING. 11 0 14 0 0 3519348 3126574 13437 23743 0 3532785 3150317 0 1040258 1166133 555879 660426 0 0 532279 517436 2128416 2343995 1404369 806322 7663974 8469359 6500 0 7657474 8469359 UNITE INTO OUR LOCAL ELIGIBLE WORKERS TO SECURE IMPROVED WAGES, HOURS, WORKING CONDITIONS AND OTHER ECONOMIC ADVANTAGES THROUGH ORGANIZATION, NEGOTIATION AND COLLECTIVE BARGAINING. false false UNITE INTO OUR LOCAL ELIGIBLE WORKERS TO SECURE IMPROVED WAGES, HOURS, WORKING CONDITIONS AND OTHER ECONOMIC ADVANTAGES THROUGH ORGANIZATION, NEGOTIATION AND COLLECTIVE BARGAINING. 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 0 0 true 14 true false false false false false false false false X 11 0 true false false false true true true true true false false true true true true false false true true false X COLE COLEMAN 7403543224 2032 EIGHTH STREET PORTSMOUTH OH 45662 X James McGraw Trustee 40.00 0.00 X 149230 0 29818 COLE COLEMAN SECRETARY TREASURER 40.00 0.00 125970 0 26220 Adrian Harrison President 5.00 0.00 X 10800 0 0 JODY CRABTREE Secretary 5.00 0.00 X 10800 0 0 Norman Brooks Trustee 5.00 0.00 X 2600 0 0 Joe Coleman Vice President 5.00 0.00 X 2600 0 0 Kevin Lewis Trustee 5.00 0.00 X 2600 0 0 James Howell Trustee 5.00 0.00 X 2600 0 0 James Arnett Jr Trustee 5.00 0.00 X 2600 0 0 DWAYNE Runyon Trustee 5.00 0.00 X 1800 0 0 JEFFERY Emmons Trustee 5.00 0.00 X 300 0 0 311900 56038 2 false true false 0 0 DEATH FUND 230000 1826 1826 MEMBERSHIP DUES 230000 1957490 1957490 VACATION DUES 230000 1167258 1167258 3126574 23743 23743 0 0 0 0 0 0 0 0 3150317 3150317 0 0 0 1166133 370938 0 69971 104894 79117 35506 0 543 37576 0 0 0 0 14460 25773 0 0 19383 32175 0 127 0 141574 69704 7614 PER CAPITA TAX - OTHER 144520 DONATION 17200 MISCELLANOUS 4500 REFUND 1387 900 2343995 0 0 0 1921677 1258530 5229352 6750296 0 0 0 0 0 0 0 1019414 631259 448628 388155 64317 72378 0 0 0 0 7663974 8469359 6500 6500 0 X 7419983 8332025 237491 137334 7657474 8469359 7663974 8469359 806322 5563 X false true X true false 20000 20000 true LABORERES LOCAL 83 PCE 2032 8TH STREET PORTSMOUTH OH 45662 823883048 20000 true false false 180685 180685 165168 145133 20035 421869 284506 137363 144578 96385 48193 107114 105235 1879 388155 X 3155880 5563 5563 3150317 3150317 2343995 2343995 2343995 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 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 FASB ASC 740 EFFECTIVE DECEMBER 31, 2019. THE ACCOUNTING FOR ALL MATERIAL POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, ON ANY INCOME TAX RETURN IS GOVERNED BY FASB ASC 740. 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 POSITIONS 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 BOARD OF TRUSTEES 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 PERCENT 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 POSITIONS 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 DECEMBER 31, 2023, NO UNCERTAIN TAX POSITIONS WERE DETERMINED TO EXIST. X false false false COLE COLEMAN SECRETARY TREASURER 125970 10796 15424 152190 James McGraw Trustee 149230 14394 15424 179048 Form 990, Part VI, Section A, Line 2 JOE COLEMAN EXECUTIVE BOARD IS THE UNCLE OF COLE COLEMAN SECRETARY-TREASURER. Form 990, Part VI, Section A, Line 6 THE MEMBERS OF LABORERS LOCAL 83 ARE INDIVIDUALS WHO VOLUNTARILY ELECT TO ABIDE BY THE LABORERS INTERNATIONAL CONSTITUTIONS AND THE BY LAWS OF LABORERS LOCAL 83. THESE MEMBERS WORK IN THE CONSTRUCTION/SERVICE INDUSTRY. THESE MEMBERS WORK IN THE CONSTRUCTION/SERVICE INDUSTRY. Form 990, Part VI, Section A, Line 7a MEMBERS/SHAREHOLDERS ELECT GOVERNING BODY ONCE EVERY THREE 3 YEARS THE MEMBERSHIP HAVE A GENERAL ELECTION. THE PURPOSE OF THE ELECTION IS TO ELECT BY SECRET BALLOT AND BY MAJORITY VOTE OFFICERS TO REPRESENT THE MEMBERSHIP IN OVERSEEING THE ACTIVITIES OF THE LOCAL. Form 990, Part VI, Section A, Line 7b DECISIONS OF GOVERNING BODY APPROVAL BY MEMBERS OR SHAREHOLDERS SPECIFIC EVENTS REQUIRE APPROVAL OF THE MEMBERSHIP ON A MONTHLY BASIS AT UNION MEETINGS. PAYMENT OF BILLS THE LOCAL UNION INCURRS MADE AND MAJOR PURCHASES TO BE MADE ALL MUST BE APPROVED BY THE MEMBERSHIP. 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 SECRETARY-TREASURER FOR HIS REVIEW AND APPROVAL. Form 990, Part VI, Section B, Line 12c 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 OFLABOR 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 B, Line 15a THE EXECUTIVE BOARD AND THE MEMBERSHIP VOTE ON THE COMPENSATION FOR ALL ELECTED OFFICERS FOR SERVICES RENDERED TO THE LOCAL AND THE MEMBERSHIP. Form 990, Part VI, Section C, Line 19 ORGANIZATIONAL DOCUMENTS PUBLICLY AVAILABLE 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. FORM 990, PART VI - SECTION B- LINE 15B THE EXECUTIVE BOARD AND THE MEMBERSHIP VOTE ON THE COMPENSATION FOR ALL ELECTED OFFICERS FOR SERVICES RENDERED TO THE LOCAL AND THE MEMBERSHIP. IRS FORM 990, PART IV,LINE 35A THIS ENTITY FILES AS A TAX-EXEMPT ENTITY PURSUANT TO GROUP EXEMPTION NUMBER 0121. THE NATIONAL ORG. IS LABORERS INTERNATIONAL UNION OF NORTH AMERICA LIUNA, FID, 53-0088501. THIS ENTITY IS AN INDEPENDENT AUTONOMOUS ORGANIZATION THAT ABIDES BY THE INTERNATIONAL CONSTITUTION OF LIUNA. PART VII, SECTION A TAX SOFTWARE HAS LIMITATIONS ON TITLE/POSITION FOR TRUSTEE'S. WE ARE USING SCHEDULE O TO PROVIDE THE ACTUAL TITLES TO THESE TRUSTEES. James McGraw - BUSINESS MANAGER, Cole Coleman - SECRETARY-TREASURER, Norman Brooks - SERGEANT-AT ARMS, Adrian Harrison - PRESIDENT, Joe Coleman - VICE-PRESIDENT, Kevin Lewis - EXECUTIVE BOARD, James Howell - EXECUTIVE BOARD, James Arnett, Jr. - EXECUTIVE BOARD, JODY CRABTREE - RECORDING SECRETARY, DWAYNE RONYON - AUDITOR, JEFFERY EMMONS - AUDITOR. LABORERS INTL UNION OF NORTH AMERICA 905 16TH STREET NW WASHINGTON DC 20006 530088501 CENTRAL ORG. DC 501C5 NO NO false OHIO LABORERS DISTRICT COUNCIL 152 DORCHESTER SQ WESTERVILLE OH 43081 314229654 LABOR UNION OH 501C5 NO NO false false false false false false false false false false false false false false false false false false true false LABORERS INTL UNION OF NORTH AMERICA r 138307 COST OHIO LABORERS DISTRICT COUNCIL r 3267 COST