2024-03-05T11:29:00-06:00 2023-12-31 320043599 LEGACY PROFESSIONALS LLP 4 WESTBROOK CORPORATE CTR STE 700 WESTCHESTER IL 60154 990 2023-01-01 361082636 LABORERS' INTERNATIONAL UNION OF NORTH AMERICA LOCAL NO 5 LABO 7087546100 134 N HALSTED CHICAGO HEIGHTS IL 604111250 FRANK TAFFORA BUSINESS MANAGER/PRESIDENT 7087546100 2024-03-05 1 FRANK TAFFORA 999009999 0 MICHAEL F TIBERI P01655011 3123680500 2024-03-05 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z FRANK TAFFORA 134 N HALSTED CHICAGO HEIGHTS IL 604111250 2393096 0 0121 X LIUNALOCAL5.COM X 1912 IL LABOR UNION 11 0 5 0 0 0 100000 100000 1650543 1758657 41896 56410 5932 23293 1798371 1938360 10673 11615 17692 25591 1246482 1235254 0 0 0 492544 541008 1767391 1813468 30980 124892 2521920 2646192 2973 2353 2518947 2643839 LABOR UNION 0 0 TO ORGANIZE ALL WORKERS FOR THE ECONOMIC, MORAL AND SOCIAL ADVANCEMENT OF THEIR CONDITION AND STATUS. 0 1 1 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 18 0 1 5 1 0 0 0 0 1 1 0 0 0 0 0 X 11 0 0 0 0 0 1 1 1 1 0 0 0 0 1 1 1 1 1 0 1 0 X FRANK DIGIOVANNI 7087546100 134 N HALSTED CHICAGO HEIGHTS IL 604111250 X FRANK TAFFORA BUSINESS MANAGER/PRES. 40.00 0.25 X 174056 0 117105 FRANK DIGIOVANNI SECRETARY TREASURER 40.00 0.25 X 165382 0 115295 JOHN LALIOTES AUDITOR (PAST)/ REC'D SEC'Y/BA (NEW) 40.00 X 116981 0 100780 JOHN BROWN RECORDING SEC'Y/ BUS AGENT (PAST) 40.00 0.25 X 108288 0 74591 DARNELL CALICOTT SGT. AT ARMS (PAST)/ E-BOARD (NEW) 1.00 X 3250 0 0 EERO ST JACQUES VICE PRESIDENT (PAST) 1.00 X 6521 0 0 LARRY CICOLINI EXECUTIVE BOARD (PAST) 1.00 X 5125 0 0 JUAN AYALA E-BOARD (PAST)/ VICE PRESIDENT (NEW) 1.00 X 3250 0 0 RORY MCDERMOTT AUDITOR (NEW) 1.00 X 1625 0 0 NELSON GRIFFITHS EXECUTIVE BOARD 1.00 X 3250 0 0 RICARDO VILLAGOMEZ EXCECUTIVE BOARD (NEW)/ AUDITOR (PAST) 1.00 X 3250 0 0 ANDY KRITIKOS AUDITOR (NEW) 1.00 X 3250 0 0 SCOTT DIGNIN SGT. AT ARMS (NEW) 1.00 X 2167 0 0 JASON VANDERCAR AUDITOR (NEW) 1.00 X 1082 0 0 597477 0 407771 4 0 1 0 0 100000 100000 MEMBERSHIP DUES 900099 1755499 1755499 PICKET REIMBURSEMENTS 900099 3158 3158 1758657 57752 57752 453394 454736 -1342 -1342 -1342 REIMBURSEMENT FROM DIS 900099 13000 13000 REAL ESTATE TAX REFUND 900099 4543 4543 GRIEVANCE AWARD 900099 3000 3000 2750 2750 23293 1938360 1758657 0 79703 11446 169 25591 989353 99944 59892 35797 50268 17050 9409 3638 33098 39221 18386 12736 261946 58423 23241 UNION PROMOTIONAL ITEMS 51573 OTHER FRINGE REPORT CON 10705 DUES REFUNDED 1582 1813468 393394 437994 243704 305653 1007596 725922 333837 281674 1550985 1620871 2521920 2646192 2973 2353 2973 2353 X 2518947 2643839 2518947 2643839 2521920 2646192 124892 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 PART I-A, LINE 1: THE LOCAL HAS ESTABLISHED A PAC FUND TO PROVIDE SUPPORT TO STATE AND LOCAL CANDIDATES FOR POLITICAL OFFICE WHO PROMOTE THE INTEREST OF ORGANIZED LABOR. DURING 2023 NO TRANSFERS WERE MADE TO THE FUND. 5670 5670 792791 582987 209804 42019 26468 15551 167116 116467 50649 281674 PAYROLL WITHHOLDINGS 2353 2353 X 1928951 0 1928951 9409 9409 1938360 1804059 0 1804059 9409 9409 1813468 PART X, LINE 2: THE LOCAL IS REQUIRED TO EVALUATE ITS TAX POSITIONS AND DISCLOSE THE AMOUNT OF A TAX LIABILITY IF THE LOCAL HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. THE LOCAL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. X 1 1 0 1 0 FRANK TAFFORA BUSINESS MANAGER/PRES. 161607 0 8080 0 4369 0 81308 0 35797 0 291161 0 0 0 FRANK DIGIOVANNI SECRETARY TREASURER 155630 0 7781 0 1971 0 79498 0 35797 0 280677 0 0 0 JOHN LALIOTES AUDITOR (PAST)/ REC'D SEC'Y/BA (NEW) 107702 0 5385 0 3894 0 64983 0 35797 0 217761 0 0 0 JOHN BROWN RECORDING SEC'Y/ BUS AGENT (PAST) 76527 0 3826 0 27935 0 50467 0 24124 0 182879 0 0 0 PART I, LINE 1A AN EXPENSE POLICY APPROVED BY THE LABORERS' INTERNATIONAL UNION OF NORTH AMERICA ALLOWS FOR TRAVEL EXPENSES TO BE PAID FOR BY THE LOCAL THAT ARE INCURRED BY AN EXECUTIVE BOARD MEMBER'S SPOUSE WHO ACCOMPANIES THE EXECUTIVE BOARD MEMBER WHEN THE MEMBER TRAVELS IN CONNECTION WITH THE PERFORMANCE OF THE MEMBERS DUTIES AND RESPONSIBILITIES. PART I, LINE 4B ALL OFFICERS PARTICIPATE IN A NONQUALIFIED SEVERANCE PLAN. THE SEVERANCE BENEFIT IS ONE WEEK'S WAGES FOR EACH FULL YEAR OF CONTINUOUS SERVICE AND A PRORATED PAYMENT FOR LESS THAN A FULL YEAR OF SERVICE. FOR PART TIME OFFICERS THE SEVERANCE BENEFIT IS EQUAL TO ONE MONTH'S STIPEND FOR EACH FULL YEAR OF CONTINUOUS SERVICE AND A PRORATED PAYMENT FOR LESS THAN A FULL YEAR OF SERVICE. FORM 990, PART VI, SECTION A, LINE 6 THE LOCAL'S GENERAL MEMBERSHIP IS COMPRISED OF INDIVIDUALS WHO HAVE EXECUTED A WRITTEN APPLICATION FOR MEMBERSHIP AND HAVE TENDERED THE APPROPRIATE INITIATION FEE AND ONE MONTH'S DUES. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS WHO ARE CURRENT IN DUES (IN GOOD STANDING) ARE ELIGIBLE TO VOTE FOR OFFICERS OF THE LOCAL WHICH GENERALLY COMPRISE THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B ALL ACTIONS OF THE EXECUTIVE BOARD (THE GOVERNING BODY) ARE PRESENTED TO THE GENERAL MEMBERSHIP FOR THEIR REVIEW AND APPROVAL AT PERIODIC MEMBERSHIP MEETINGS CONVENED AS REQUIRED BY INTERNATIONAL AND LOCAL GOVERNING DOCUMENTS. FORM 990, PART VI, SECTION A, LINE 8B THE LOCAL DOES NOT HAVE A SEGREGATED COMMITTEE WHICH ACTS ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND PROVIDED TO THE BUSINESS MANAGER/PRESIDENT FOR SIGNATURE. THE BUSINESS MANAGER/PRESIDENT HAS BEEN GIVEN THE AUTHORITY TO CAREFULLY REVIEW AND APPROVE THE ENTIRE FORM. ONCE APPROVED, THE FORM IS SIGNED AND FILED. FORM 990, PART VI, SECTION B, LINE 12C 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 (AN AFFILIATED ORGANIZATION ALSO GOVERNED BY THE CONSTITUTION) GENERAL PRESIDENT 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. THE CODE OF BEST PRACTICES EXPLAINS THE DISCIPLINARY 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 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 THE SALARIES FOR THE LOCAL'S ELECTED OFFICIALS ARE DETERMINED AND PRESENTED TO THE GENERAL MEMBERSHIP AS PART OF THE ELECTION PROCESS. REGULAR ELECTIONS ARE HELD EVERY THREE YEARS. FORM 990, PART VI, SECTION C, LINE 19 THE CONSTITUTION (GOVERNING DOCUMENT) AND CODE OF BEST PRACTICES (CONFLICT OF INTEREST POLICY) IS AVAILABLE THROUGH THE UNITED STATES DEPARTMENT OF LABOR, OLMS, ONLINE PUBLIC DISCLOSURE ROOM. THE INFORMATION IS FILED UNDER LABORERS' INTERNATIONAL UNION OF NORTH AMERICA, WHICH FILES THE INFORMATION ON BEHALF OF ALL AFFILIATED ORGANIZATIONS. IN ADDITION, OUR ORGANIZATION FILES AN ANNUAL FINANCIAL REPORT WITH THE DEPARTMENT OF LABOR WHICH CAN ALSO BE OBTAINED ON THE ONLINE PUBLIC DISCLOSURE ROOM. FORM 990, PART VII, SECTION A JOHN BROWN AND JOHN LALIOTES COMPENSATION RELATES TO THEIR WORK AS BUSINESS AGENTS FOR THE LOCAL. NO COMPENSATION IS RECEIVED FOR THEIR DUTIES AS OFFICERS OF THE LOCAL. LABORERS LOCAL UNION NO 5 PAC FUND 134 N HALSTED CHICAGO HEIGHTS IL 60411 361082636 PROVIDE SUPPORT TO STATE & LOCAL CANDIDATES IL 527 N/A N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0