2024-11-14T15:42:16-06:00 2023-12-31 450250958 EIDE BAILLY LLP 10681 FOOTHILL BLVD STE 300 RANCHO CUCAMONGA CA 917303831 990 2023-01-01 990082181 LABORERS INTERNATIONAL UNION OF N AMERICA LOCAL 368 LABO 8088415877 1617 PALAMA ST HONOLULU HI 96817 PETER A GANABAN BUSINESS MGR/SECRETARY-TREASURER 8088415877 2024-11-14 1 1 CATHERINE L GRAY CPA P01294460 9094664410 2024-11-14 2023 2024-10-15 13:58:12Z PETER A GANABAN 1617 PALAMA ST HONOLULU HI 96817 20979194 0 0121 X WWW.LOCAL368.ORG X LABOR ORGANIZATION 1954 HI TO PROMOTE AND ESTABLISH APPROPRIATE WAGES, BENEFITS, AND WORKING CONDITIONS FOR WORKERS. 12 0 21 0 0 0 0 0 4770934 4955752 314260 398072 112309 97353 5197503 5451177 51289 88441 380974 335607 2693111 2757353 0 0 0 2599676 2540765 5725050 5722166 -527547 -270989 22798251 23267858 1287254 1357730 21510997 21910128 TO UNITE PERSONS PERFORMING CERTAIN WORK. TO PROMOTE AND ESTABLISH APPROPRIATE WAGES, BENEFITS, AND WORKING CONDITIONS FOR SUCH WORKERS. DEVELOP AND ADVANCE SKILL LEVELS AND EFFICIENCY FOR THESE WORKERS. 0 0 3188421 PROMOTION AND ESTABLISHMENT OF WAGE, HOURS, AND WORKING CONDITIONS FOR ITS MEMBERS AND TO DEVELOP TRADE JURISDICTION THROUGH AFFILIATION WITH THE INTERNATIONAL UNION-PER CAPITA DUES. UNITE MEMBERS PERFORMING CERTAIN WORK BY KEEPING MEMBERS APPRISED OF UNION NEWS THROUGH NEWSLETTERS AND HOLDING EVENTS. 3188421 0 0 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 19 0 1 21 1 0 0 0 0 0 0 0 0 X 12 0 0 0 0 0 1 1 1 1 0 0 0 0 1 1 1 1 1 0 0 0 HI X PETER GANABAN 8088415877 1617 PALAMA ST HONOLULU HI 96817 PETER A GANABAN BUSINESS MGR/SECRETARY-TRE 40.00 1.00 X X 232939 0 100640 ALFONSO OLIVER PRESIDENT 40.00 1.00 X X 121017 0 69119 JOBY NORTH II VICE PRESIDENT 40.00 1.00 X X 111478 0 67912 TONI FIGUEROA RECORDING SECRETARY 40.00 1.00 X X 120098 0 69109 YUGAN HOTTENDORF EXECUTIVE BOARD 40.00 1.00 X X 55560 0 40196 JOSEPH YAW EXECUTIVE BOARD 40.00 1.00 X X 104112 0 66272 ORLANDO PAESTE EXECUTIVE BOARD 40.00 1.00 X X 81949 0 56678 MARTIN ARANAYDO EXECUTIVE BOARD 5.00 1.00 X X 8505 0 904 DOMINGO PERALTA SERGEANT-AT-ARMS 40.00 1.00 X 87478 0 64550 MARK TRAVALINO AUDITOR 40.00 1.00 X X 100501 0 65847 RUSSELL B NAPIHAA AUDITOR 40.00 1.00 X X 94882 0 66008 ESTHER AILA AUDITOR 40.00 1.00 X X 2784 0 0 1121303 0 667235 6 0 1 0 TAKAHASHI & COVERT 4348 WAIALAE AVE 625 HONOLULU HI 96816 LEGAL SERVICES 432829 MICHAEL E DUNNICLIFFE 522 MILILANI PLACE KIHEI HI 96753 COMPUTER SERVICES 146737 2 SUPPLEMENTAL DUES 900099 3052859 3052859 DUES 900099 1651319 1651319 INITATION AND OTHER FEES 900099 251574 251574 4955752 758893 758893 59414 0 59414 59414 59414 15167196 15528017 -360821 -360821 -360821 MISCELLANEOUS 900099 37939 37939 37939 5451177 5053105 0 398072 88441 335607 1788538 351472 307935 177728 131680 399611 99111 300315 28763 55216 216439 75772 101300 2762 883205 287252 37181 LEASE EXPENSE 40487 MISCELLANEOUS 7209 UNION ELECTION 3682 NEGOTIATIONS 2460 5722166 1004332 542532 246882 2260691 7926 32498 12146259 4708408 7612979 7437851 13526094 12592329 400038 401957 22798251 23267858 394006 374584 625597 630252 267651 352894 1287254 1357730 X 17186318 17585449 4324679 4324679 21510997 21910128 22798251 23267858 -270989 670120 0 X X 0 1 X 1 0 1 1 0 1610230 1610230 9413823 3770043 5643780 586520 543214 43306 535686 395151 140535 7437851 US GOVERNMENT AGENCIES 3343341 F CORPORATE BONDS 9248988 F 12592329 PAYROLL, TAXES, AND BENEFITS 244123 LEASE LIABILITY 108771 352894 X 6121297 670120 670120 5451177 0 5451177 5722166 0 5722166 0 5722166 PART X, LINE 2: THE LOCAL HAS ADOPTED GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ISSUED BY THE FINANCIAL ACCOUNTING STANDARDS BOARD. THE LOCAL MANAGEMENT BELIEVES THAT THE LOCAL HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE CONSOLIDATED FINANCIAL STATEMENTS. THE LOCAL WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IS SUCH INTEREST AND PENALTIES ARE INCURRED. INFORMATIONAL TAX RETURNS, FOR TAX YEARS FOR WHICH THE APPLICABLE STATUTES OF LIMITATIONS HAVE NOT EXPIRED, ARE SUBJECT TO EXAMINATION BY AUTHORITIES. 1 HELP 888 MILILANI ST 805 HONOLULU HI 96813 501(C)(3) 5500 0 ACTUAL AMOUNT COMMUNITY FOCUSED DONATION PART I, LINE 2: THE BOARD AND OFFICERS OF THE ORGANIZATION REVIEW DONATIONS. X 1 1 X 0 0 0 PETER A GANABAN BUSINESS MGR/SECRETARY-TRE 232939 0 0 0 0 0 79543 0 21097 0 333579 0 0 0 ALFONSO OLIVER PRESIDENT 121017 0 0 0 0 0 48022 0 21097 0 190136 0 0 0 TONI FIGUEROA RECORDING SECRETARY 120098 0 0 0 0 0 48012 0 21097 0 189207 0 0 0 JOBY NORTH II VICE PRESIDENT 111478 0 0 0 0 0 46815 0 21097 0 179390 0 0 0 JOSEPH YAW EXECUTIVE BOARD 104112 0 0 0 0 0 45175 0 21097 0 170384 0 0 0 MARK TRAVALINO AUDITOR 100501 0 0 0 0 0 44750 0 21097 0 166348 0 0 0 RUSSELL B NAPIHAA AUDITOR 94882 0 0 0 0 0 44911 0 21097 0 160890 0 0 0 DOMINGO PERALTA SERGEANT-AT-ARMS 87478 0 0 0 0 0 43453 0 21097 0 152028 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS IN GOOD STANDING ARE ALLOWED TO VOTE FOR ALL ORGANIZATION OFFICERS. FORM 990, PART VI, SECTION A, LINE 7B REPORTING OF FINANCIAL INFORMATION AND MEMBER DUES ASSESSMENTS. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE EXECUTIVE BOARD FORM 990, PART VI, SECTION B, LINE 11B FORM 990 DRAFTS ARE REVIWED BY THE ACCOUNTANT AND BOOKKEEPER. ALL DOCUMENTS ARE THEN REVIWED BY THE PRESIDENT AND BUSINESS MANAGER/SECRETARY-TREASURER PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE WRITTEN CONFLICT OF INTEREST POLICY IS INCLUDED IN LIUNA POLICIES. ANY MEMBER OR EMPLOYEE OF THE ORGANIZATION MAY CONTACT THE LABORERS INTERNATIONAL UNION OF NORTH AMERCIA (LIUNA) (AN AFFILIATED ORGANIZATION ALSO GOVERNED BY THE CONSTITUTION) GENERAL PRESIDENT WITH ANY COMPLAINT ARISING UNDER THE CONSTITUTION, THE LIUNA POLICIES, OR ANY OTHER DISCIPLINARY RULE, REGULATION, PRACTICE, OR PROCEDURE ADOPTED BY THE LIUNA GENERAL EXECUTIVE BOARD. THE LIUNA POLICIES EXPLAIN THE DISCIPLINARY PROCEDURE THAT MUST BE FOLLOWED WHEN NECESSARY AND THE INDEPENDENT OFFICERS WHO ARE ENTRUSTED TO ENFORCE THE LIUNA POLICIES. 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 C, LINE 19 THE CONSTITUTION (GOVERNING DOCUMENT) AND LIUNA POLICIES (CONFLICTS OF INTEREST POLICY) ARE AVAILABLE THROUGH THE UNITED STATES DEPARTMENT OF LABOR, OLMS, ONLINE PUBLIC DISCLOSURE ROOM. THE INFORMATION IS FILED UNDER LABORERS' INTERNATIONAL UNION OF NORTH AMERICA, WHO 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 XII, LINE 1: THE UNION'S POLICY IS TO PREPARE ITS FINANCIAL STATEMENTS ON A MODIFIED CASH BASIS OF ACCOUNTING. UNDER THIS METHOD, CERTAIN REVENUES AND THE RELATED ASSETS ARE RECOGNIZED WHEN COLLECTED RATHER THAN WHEN EARNED, AND CERTAIN EXPENDITURES ARE RECOGNIZED WHEN PAID RATHER THAN WHEN INCURRED. SPECIFICALLY, THERE ARE PROVISIONS FOR REPORTING INVESTMENTS AT FAIR VALUE, CAPITALIZATION AND DEPRECIATION OF PROPERTY AND EQUIPMENT, ACCRUAL OF SECURITY DEPOSITS, PAYROLL TAXES AND OTHER LIABILITIES. FORM 990, PART XII, LINE 2C: THERE HAVE BEEN NO CHANGES FROM THE PRIOR YEAR. LABORERS INTERNATIONAL UNION LOCAL 368 EDUCATION AND EVENTS FUND 1617 PALAMA STREET HONOLULU HI 96817 262370357 TO PROVIDE SCHOLARSHIP AWARDS TO ELIGIBLE MEMBERS OF THE LABORER'S LOCAL 368 HI 501(C)(3) LINE 7 LABORER'S INTERNATIONAL UNION OF N AMERICA LOCAL 368 1 HAWAII LABORERS POLITICAL ACTION COMMITTEE 1617 PALAMA STREET HONOLULU HI 96817 262548116 TO PROVIDE AN INFLUENTIAL VOICE FOR THE HAWAII LABORER'S UNION LOCAL 368 HI 527 LABORER'S INTERNATIONAL UNION OF N AMERICA LOCAL 368 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0