2024-05-02T12:56:38-05:00 2023-12-31 430352985 Kerber Eck & Braeckel LLP One South Memorial Dr Ste 900 Saint Louis MO 63102 990 2023-06-01 923842346 Downstate Illinios Laborers District Cou DOWN 6182342704 20 Bronze Pointe North Swansea IL 62226 GREG KIPPING SECRETARY-TREASURER 6182342704 2024-05-02 1 GREG KIPPING 999009999 1 Brian Wuertz CPA P00019709 3142316232 2024-05-02 0 AAL1 IAL1 2023 2023-04-26 12:10:37Z X GREG KIPPING 20 BRONZE POINTE NORTH SWANSEA IL 62226 6727137 0 X N/A X 2023 IL TO ORGANIZE WORKERS, NEGOTIATE WAGES AND BENEFIT CONTRACTS FOR CONSTRUCTION CRAFT LABORERS IN THE LOCAL CONSTRUCTION INDUSTRY, SECURE PRATICAL WORK HOURS, IMPROVE WORKING CONDITIONS, AND SECURE OTHE ECONOMICAL BENEFITS THROUGH ORGANIZATION, NEGOTIATION AND COLLECTIVE BARGAINING AND TO PLAN ACTION ON ISSUES COMMON TO ALL MEMBER LOCALS OF THE DISTRICT COUNCIL 47 47 0 0 0 0 0 1614565 -149871 59433 1524127 0 0 659452 0 0 287400 946852 577275 7422430 4070 7418360 X TO ORGANIZE WORKERS, NEGOTIATE WAGES AND BENEFIT CONTRACTS FOR CONSTRUCTION CRAFT LABORERS IN THE LOCAL CONSTRUCTION INDUSTRY, SECURE PRATICAL WORK HOURS, IMPROVE WORKING CONDITIONS, AND SECURE OTHE ECONOMICAL BENEFITS THROUGH ORGANIZATION, NEGOTIATION AND COLLECTIVE BARGAINING AND TO PLAN ACTION ON ISSUES COMMON TO ALL MEMBER LOCALS OF THE DISTRICT COUNCIL 0 0 405887 TO PROVIDE ASSISTANCE TO MEMBER LOCALS WITH ALL UNION RELATED ACTIVITIES TO ORGANIZE WORKERS, NEGOTIATE WAGES AND BENEFIT CONTRACTS FOR CONSTRUCTION CRAFT LABORERS IN THE LOCAL CONSTRUCTION INDUSTRY, SECURE PRATICAL WORK HOURS, IMPROVE WORKING CONDITIONS, AND SECURE OTHE ECONOMICAL BENEFITS THROUGH ORGANIZATION, NEGOTIATION AND COLLECTIVE BARGAINING AND TO PLAN ACTION ON ISSUES COMMON TO ALL MEMBER LOCALS OF THE DISTRICT COUNCIL 405887 0 0 0 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 47 47 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 IL X GREG KIPPING 6182342704 20 BRONZE POINTE NORTH SWANSEA IL 62226 GREG KIPPING SECRETARY-TREASURER 0.00 0.00 X X 5067 0 0 ERIC OLLER VICE PRESIDENT 0.00 0.00 X X 0 0 0 ROBERT MCDONALD PRESIDENT 0.00 0.00 X X 0 0 0 MICHAEL YOUNG S-A-A 0.00 0.00 X X 0 0 0 ROGER MCDOWELL AUDITOR 0.00 0.00 X X 0 0 0 COLIN CARVER AUDITOR 0.00 0.00 X X 0 0 0 JASON JOHNSON AUDITOR 0.00 0.00 X X 0 0 0 GREG STIMAC E-BOARD 0.00 0.00 X X 0 0 0 KEVIN TOWNSEND E-BOARD 0.00 0.00 X X 0 0 0 MATTHEW SMITH E-BOARD 0.00 0.00 X X 0 0 0 BRAD SHAIVE E-BOARD 0.00 0.00 X X 0 0 0 RUSSELL DAVENPORT E-BOARD 0.00 0.00 X X 0 0 0 BRANDON ROYER E-BOARD 0.00 0.00 X X 0 0 0 GLYN RAMAGE BUSINESS MANAGER 40.00 0.00 X 117177 0 0 122244 0 0 1 0 0 0 0 DUES 900099 1144951 1144951 PER CAPITA TAX, ADMISSION & READM 900099 247006 247006 REIMBURSED EXPENSES 900099 189508 189508 LEASE REVENUE 532000 33100 33100 1614565 8183 8183 5044956 5203010 -158054 -158054 -158054 OTHER REVENUE 900099 59433 59433 59433 1524127 1515944 0 8183 311172 133925 177247 180061 77496 102565 141481 60892 80589 26738 11508 15230 33982 33982 2620 1128 1492 25679 11051 14628 17644 8822 8822 12299 6150 6149 9670 5415 4255 9433 4060 5373 41438 20719 20719 19635 19635 COLLECTION FOR OTHERS 35000 35000 CHARITABLE CONTRIBUTION 20758 0 20758 TAXES & LICENSES 19064 0 19064 RENT 16929 7286 9643 23249 2800 20449 946852 405887 540965 0 1168259 2216917 1165756 0 1051161 5203010 0 7422430 0 4070 0 4070 X 0 7418360 0 0 0 0 0 7418360 0 7422430 X 577275 478857 -19810 6382038 X 0 1 X 0 0 1 1 0 45952 45952 1887556 934728 952828 222634 200723 21911 60775 30305 30470 1051161 PAYROLL TAXES 4070 4070 X 1983174 478857 478857 1504317 19810 19810 1524127 946852 0 946852 0 946852 Part X, Line 2: THE DISTRICT COUNCIL IS A NON-PROFIT ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AND AN EQUIVALENT SECTION OF THE ILLINOIS INCOME TAX LAW. THE TOTAL AMOUNTS OF INTEREST AND PENALITIES RECOGNIZED IN THE SATEMENTS OF REVENUES, EXPENSES AND CHANGES IN NET ASSETS AND THE TOTAL AMOUNTS OF INTEREST AND PENALITIES RECOGNIZED IN THE SATEMENT OF ASSETS, LIABILITIES AND NET ASSETS ARE $0. FINANCIAL ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10-25-6 RQUIRE MANAGMENT TO EVALUATE TAX POSITIONS TAKEN BY THE DISTRICT COUNCIL AND RECONGIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE DISTRICT COUNCIL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE DISTRICT COUNCIL HAS NEVER HAD UNRELATED BUINESS INCOME TAX (UBIT) NOR HAS IT FILED THE FORM 990-T. THEREFORE, ALL TAX YEARS ARE OPEN FOR EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES RELATED TO UBIT. X 0 0 0 GLYN RAMAGE BUSINESS MANAGER 117177 0 0 0 0 0 0 0 0 0 117177 0 0 0 Form 990, Part VI, Section A, line 6 MEMBERS ARE LOCAL UNIONS WITHIN THE REGIONAL COUNCIL'S JURISDICTION Form 990, Part VI, Section A, line 7a ELECTIONS ARE DONE BY FOLLOWING THE BYLAWS AND CONSTITUTION AND ARE HELD EVERY THREE YEARS IN WHICH ALL DELEGATES CAN VOTE Form 990, Part VI, Section A, line 7b DELEGATES APPROVE ALL DECISIONS OF THE BOARD Form 990, Part VI, Section B, line 11b THE AUDITOR PREPARES THE FORM 990. IT IS THEN SENT TO THE DISTRICT COUNCIL'S OFFICE FOR REVIEW. ONCE THE DISTRICT COUNCIL HAS REVIEWED THE FORM 990, FORM 8879-TE IS SIGNED AND MAILED BACK TO THE AUDITOR. THE AUDITOR THEN ELECTRONCIALLY SUBMITS THE FORM 990 Form 990, Part VI, Section B, line 12c THE WRITTEN CONFLICT OF INTEREST POLICY IS INCLUDED IN THE LIUNA POLICIES. 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 LIUNA POLICIES, OR ANY OTHER DISCIPLINARY RULE, REGULATION, PRACTICE, OR PROCEDURE ADOPTED BY THE LIUNA GENERAL EXECUTIVE BOARD. THE LIUNA POLICIES EXPLAINS THE DISCIPLINARY PROCEDURE THAT MUST BE FOLLOWED WHEN NECESSARY AND THE INDEPENDENT OFFICERS WHO ARE ENTRUSTED TO ENFORCE THE LIUNA POLICIES. THE US 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 AVAILABLE UPON REQUEST Form 990, Part XI, line 9: MERGER 6,382,038.