2024-06-25T13:41:05-05:00 2023-12-31 WITHUMSMITHBROWNPC 5000 EXECUTIVE PARKWAY SUITE 400 SAN RAMON CA 94583 990 2023-01-01 941310598 International Brotherhood of Teamsters Local 948 % LUIS DIAZ INTE 5596251061 2354 W Whitendale Ave Visalia CA 93277 LUIS DIAZ SECRETARY-TREASURER 5596251061 2024-06-21 true LUIS DIAZ 999009999 true RICHARD THIERMANN P00974294 9252779100 2 2023 2023-04-26 12:10:37Z LUIS DIAZ 2354 W Whitendale Ave Visalia CA 93277 3917389 false X N/A X 1955 CA TO IMPROVE WELFARE AND WORKING CONDITIONS OF MEMBERS. 7 0 40 0 0 0 264631 0 3481368 3851309 -1112 0 42882 44718 3787769 3896027 9701 6600 0 0 2396174 2399641 0 0 0 1354956 1606022 3760831 4012263 26938 -116236 1136863 984485 203210 167068 933653 817417 LABOR ORGANIZATION PROVDING UNION MEMBERSHIP WITH CONTRACT NEGOTIATION, ARBITRATION AND CONTRACT SUPPORT SERVICES. false false PROMOTED THE WELFARE AND WORKING CONDITIONS OF MEMBERS. false false false false 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 false false false true 8 0 true 40 true false false false false false false false false X 7 0 false false false false true true true true true false true true true true false false true true false true false CA X LUIS DIAZ 5596251061 2354 W WHITENDALE AVE VISALIA CA 93277 GUADALUPE JUAREZ JR PRESIDENT 48.0 0.0 X X 117599 0 48732 LUIS DIAZ SECRETARY-TREASURER 48.0 0.0 X X 114632 0 48732 TIM PAROLINI VICE PRESIDENT 48.0 0.0 X X 107188 0 48732 ROBERT HOUGH TRUSTEE 48.0 0.0 X 106484 0 48732 KATHLEEN ALVARADO RECORDING SECRETARY 8.0 0.0 X X 10826 0 1467 GLORIA MONICA VARGAS ESPINOZA TRUSTEE 8.0 0.0 X 10361 0 1363 JUAN IBARRA TRUSTEE 8.0 0.0 X 7740 0 748 474830 0 198506 4 false true false 0 0 DUES 900099 3626819 3626819 INITIATIONS 900099 213217 213217 SERVICE FEES 900099 11273 11273 3851309 0 0 0 54340 21362 32978 0 32978 32978 0 0 0 0 0 0 0 0 0 0 0 REIMBURSED EXPENSES 900099 6500 6500 OTHER REVENUE 900099 5240 5240 11740 3896027 3863049 0 32978 6600 0 0 0 673337 0 964350 226500 395228 140226 0 42680 42879 0 0 0 90802 0 117727 0 0 51420 137562 0 20046 4680 1020758 24087 16670 OTHER EXPENSES 13310 MEMBER EVENTS 13210 PROMOTIONAL ITEMS 10191 4012263 547798 401863 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1212077 629455 589065 582622 0 0 0 0 0 0 0 0 0 0 1136863 984485 90196 67656 0 0 0 0 0 0 0 0 0 0 113014 99412 0 0 0 0 203210 167068 X 933653 817417 0 0 933653 817417 1136863 984485 -116236 X X false true X true false 276232 276232 834336 539856 294480 101509 89599 11910 582622 0 0 X 3917389 3917389 -21362 -21362 3896027 4033625 4033625 -21362 -21362 4012263 FORM 990, SCHEDULE D, PART X, LINE 2: The Local is exempt from federal income taxes under Section 501(c)(5) of the Internal Revenue Code as part of a group exemption for all local unions affiliated with the International Brotherhood of Teamsters. The Local has analyzed the tax positions taken and has concluded that, as of December 31, 2023 and 2022, there are no uncertain positions taken that would require recognition of a liability or disclosure in the financial statements. The Local is subject to routine audits by the taxing jurisdictions; however, there are currently no audits for any tax periods in progress. FORM 990, SCHEDULE D, PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -21,362 FORM 990, SCHEDULE D, PART XII, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -21,362 false false false GUADALUPE JUAREZ JR PRESIDENT 117599 0 0 0 0 0 19864 0 28868 0 166331 0 0 0 TIM PAROLINI VICE PRESIDENT 107188 0 0 0 0 0 19864 0 28868 0 155920 0 0 0 LUIS DIAZ SECRETARY-TREASURER 114632 0 0 0 0 0 19864 0 28868 0 163364 0 0 0 ROBERT HOUGH TRUSTEE 106484 0 0 0 0 0 19864 0 28868 0 155216 0 0 0 FORM 990, PART VI, SECTION A, LINE 6: THE LOCAL HAS TWO CLASSES OF MEMBERS - REGULAR MEMBERS AND NEW APPLICANTS. REGULAR MEMBERS PAY FULL DUES AND ARE ELIGIBLE TO VOTE ON UNION MATTERS. NEW APPLICANTS ARE NOT ELIGIBLE TO VOTE UNTIL ALL INITIATION FEES HAVE BEEN PAID. HOWEVER, THE LOCAL UNION DOES PERMIT INITIATION FEES TO BE DEDUCTED IN INSTALLMENTS, IN WHICH CASE A DUES PAYING MEMBER MAY BE ELIGIBLE TO VOTE PROVIDING ONE HAS SIGNED A CHECK OFF AUTHORIZATION FOR PAYROLL DEDUCTION OF THEIR INITIATION FEE. FORM 990, PART VI, SECTION A, LINE 7A: ALL EXECUTIVE BOARD MEMBERS (OFFICERS) ARE ELECTED BY THE LOCAL'S REGULAR MEMBERSHIP. FORM 990, PART VI, SECTION A, LINE 7B: CERTAIN DECISIONS MADE BY THE EXECUTIVE BOARD ARE SUBJECT TO APPROVAL BY REGULAR MEMBERS. FOR EXAMPLE, THE EXECUTIVE BOARD MAY NOT INCREASE DUES, INITIATION, OR REINSTATEMENT FEES WITHOUT MEMBERSHIP APPROVAL. FORM 990, PART VI, SECTION B, LINE 11B: THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTANT AND PROVIDED TO THE EXECUTIVE BOARD PRIOR TO SUBMISSION TO THE IRS. THE EXECUTIVE BOARD AND SECRETARY-TREASURER REVIEW THE FORM 990 PRIOR TO SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 15B: THE EXECUTIVE BOARD REVIEWS AND APPROVES COMPENSATION FOR ALL FULL-TIME OFFICERS AND BUSINESS AGENTS. FULL-TIME OFFICERSBUSINESS AGENTS' COMPENSATION IS BASED ON THE EXECUTIVE BOARD'S DISCRETION AND CHANGES TO THE COMPENSATION ARE DOCUMENTED IN THE EXECUTIVE BOARD MINUTES. THE LAST REVIEW OF COMPENSATION WAS COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19: COPIES OF THE LOCAL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN REQUEST SENT TO THE LOCAL'S ADMINISTRATIVE OFFICES. FORM 990, PART VI, LINE 10B: THE LOCAL HAS TWO BRANCHES. THE MAIN OFFICE IS LOCATED AT VISALIA, CA. THE OTHER BRANCH IS LOCATED AT MODESTO, CA. THE VISALIA BRANCH SUPERVISES ALL ACTIVITIES FOR THE OTHER BRANCH. FORM 990, PART XI, LINE 1: THE ORGANIZATION'S METHOD OF ACCOUNTING IS MODIFIED CASH BASIS. THIS METHOD HAS NOT CHANGED. FORM 990, PART XII, LINE 2C: THE GOVERNING BOARD ASSUMES RESPONSIBILITY FOR THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED.