2024-11-11T14:25:53-08:00 2023-12-31 451621265 TED SOILEAU CPA LLC 429 GOVERNMENT ST FL 2 BATON ROUGE LA 70802 990 2023-01-01 474041824 LABORERS LOCAL 99 LABO 2253832462 1233 GOVERNMENT ST BATON ROUGE LA 70802 DONNA MITCHELL Treasurer 2024-11-11 true true Ted A Soileau P00852991 2257667910 2023 2024-10-15 13:58:12Z 1233 GOVERNMENT ST BATON ROUGE LA 70802 492468 false 0121 X N/A X 2015 LA TO REPRESENT AND PROMOTE THE ECONOMIC, SAFETY, HEALTH AND LEGAL EMPLOYMENT PROTECTIONS FOR MEMBERS AND THEIR FAMILIES. 8 6 0 6 0 0 357003 407781 78675 82422 12944 2265 448622 492468 0 1573 0 0 0 417410 445405 417410 446978 31212 45490 3671392 3712263 22480 0 3648912 3712263 TO REPRESENT AND PROMOTE THE ECONOMIC, SAFETY, HEALTH AND LEGAL EMPLOYMENT PROTECTIONS FOR MEMBERS AND THEIR FAMILIES. false false TO REPRESENT AND PROMOTE THE ECONOMIC, SAFETY, HEALTH AND LEGAL EMPLOYMENT PROTECTIONS FOR MEMBERS AND THEIR FAMILIES. false false true true false false false false false true true false false false true true false false false false false false false false false false false false false false false false false false false false false false false false true false false true 5 0 true 0 false false false false false false false false X 8 6 false false false false true true true true true false false true true true true false false false false false X DONNA MITCHELL 2253832462 1233 GOVERNMENT ST BATON ROUGE LA 70802 X JAMES GUEHO President 1.00 0.00 X 0 0 0 EDDIE JOLLA Vice President 1.00 0.00 X 0 0 0 DONNA MITCHELL Secretary 1.00 0.00 X 0 0 0 DENNIS MILLER Trustee 1.00 40.00 X 0 0 0 CLARENCE WREN Trustee 1.00 0.00 X 0 0 0 DARELENE SCIENEAUX Trustee 1.00 0.00 X 0 0 0 SHANNAN WATERS Treasurer 0.00 0.00 X 0 0 0 CHRIS LAFLEUR President 1.00 0.00 X 0 0 0 0 false false false 0 0 MEMBER DUES 230000 407781 407781 407781 82422 82422 0 0 0 0 0 0 0 REFUNDS 230000 2265 2265 2265 492468 410046 82422 0 0 0 1573 0 0 0 0 0 0 0 5465 46959 0 0 2587 4500 0 30519 15430 0 25843 0 0 15114 0 200391 26023 17473 REPAIRS & MAINTENANCE 16575 DONATIONS 13859 PER CAPITA TAX 10420 Postage and Shipping 7029 7218 446978 0 0 0 408788 393318 462447 463500 0 0 0 0 0 0 0 808467 571427 263064 237040 0 2537093 2618405 0 0 0 3671392 3712263 22479 1 22480 0 X 3648912 3712263 3648912 3712263 3671392 3712263 45490 17861 X false true X true false true DAWN COLLINS CAMPAIGN FUND 11875 PAMELA DR BATON ROUGE LA 70815 COMM TO ELECT JUDGE RACHAEL JOHNSON PO BOX 740484 NEW ORLEANS LA 70179 COMMITTEE TO ELECT ROYCE DUPLESSIS 1527 S RAMPART STREET NEW ORLEANS LA 70113 883342202 BOBBIE SMITH CAMPAIGN FUND 2432 CHELSEA DRIVE NEW ORLEANS LA 70131 882258766 POLITICAL EDU FUND OF NABTU UPDATE 815 16TH ST NW ST 600 WASHINGTON DC 20006 SHERIFF TURLICH CAMP FUND UPDATE PO BOX 7053 BELLE CHASSE LA 70037 COMMITTEE TO ELECT LEILA J EAMES 5420 EASTOVER DRIVE NEW ORLEANS LA 70128 883406760 true true false Part I-A, Line 1 - Direct and Indirect Political Campaign Activities DIRECT POLITICAL CAMPAIGN ACTIVITIES DONATIONS TO CANDIDATES FOR PUBLIC OFFICE, STATEWIDE AREA ELECTION ONLY. SCHEDULE C PART 1-C LINE 5, FEIN COLUMN: INDIVIDUAL SOCIAL SECURITY NUMBERS ARE OMITTED FOR CANIDATE CAMPAIGN FUNDS, WHEN APPLICABLE. FOR 2023 NO POLITICAL ACTIVITY OCCURRED. 162376 162376 557988 518948 39040 50609 19843 30766 37494 32636 4858 237040 2618405 X 492468 492468 492468 446978 446978 446978 Part X : FIN48 Footnote PART-FIN 48 FOOTNOTE ACCOUNTING FOR THE UNCERTAINTY OF TAX POSITIONS CAN IMPACT THE FINANCIAL STATEMENTS. EVEN THROUGH THE SUPPLEMENTAL WELFARE PLAN IS EXEMPT FROM INCOME TAXES, THE SUPPLEMENTAL WELFARE PLAN MUST STILL CONSIDER WHEATHER ITS EXEMPT INCOME AND OTHER ACTIVITIES OF THE PLAN MIGHT BE DETERMINED TO BE UNRELATED BUSINESS INCOME, AND WHETHER THE PLAN HAS PROPERLY MAINTAINED ITS TAX EXEMPT STATUS. FASB ASC 740-10-5 I.E. FORMERLY 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 TRUSTEES HAVE ADOPTED THE PROVISIONS OF FASB ASC 740-10-5, I.E. FORMERLY FIN 48 EFFECTIVE DECEMBER 31, 2013. THE ACCOUNTING FOR ALL MATERIAL POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, ON ANY INCOME TAX RETURN IS GOVERNED BY FASB ASC 740-10-5. INCOME TAX RETURNS INCLUDE THOSE POSITIONS THAT WERE FILLED OF THAT SHOULD HAVE BEEN FILED WITH FEDERAL TAXING AUTHORITIES. IT IS THE TRUSTEES' POLICY TO ASSESS ALL MATERIAL POSITIONS TAKEN ON ANY FEDERAL INCOME TAX RETURN. THE TRUSTEES 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 DISCLOUSRE 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 TRUSTEES HAVE DETERMINED THAT ANY MATERIAL UNCERTAIN TAX POSITIONS THAT ARE PRESENTED TO THE OFFICERS WILL RECOGNIZED AND MEASURED USNG 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 THE A 50 LIKELIHOOD THAT POSITON WOULD BE SUSTAINED IF CHALLENGED AND CONSIDERED BY THE HIGHEST COURT IN THE RELEVANT JURISDICTION. MEASURMENT OF ANY UNCERTAIN TAX POSITION WILL REQUIRED 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 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 OF AN ANNUAL BASIS. AS OF EACH YEAR END ANY UNRESOLVED UNCERTAIN TAX POSITION MUST BE REASSESSED, AND THE TRUSTEES MUST DETERMIND WHETHER 1. THE FACTORS UNDERLYING THE SUSTAINABILITY ASSERTIONS HAVE CHANGED AND, 2. THE AMOUNT OF THE RECOGNIZED TAX BENEFIT IS STILL APPROPIATE. DEVELOPMENTS SUCH AS CASE LAW, CHANGES IN TAX LAW, NEW RULINGS OR REGUALTIONS ISSUED BY TAXING AUTHORITIES, COULD AFFECT WHEATHER A TAX POSTIONS 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 OF THE UNCERTAIN TAX POSITION ULTIMATELY WERE NOT SUSTAINED. FOR THE YEAR ENDING DECEMBER 31, 2023, NO UNCERTAIN TAX POSTIONS WERE DETERMIND TO EXIST. Form 990, Part VI, Section A, Line 6 THE MEMBERS OF LOCAL 99 ARE INDIVIDUALS WHO VOLUNTARILY ELECT TO ABIDE BY THE LABORERS INTERNATIONAL CONSTITUTIONS AND THE BY LAWS OF LOCAL 99. THESE MEMBERS WORK IN THE CONSTRUCTION/SERVICE INDUSTRY. Form 990, Part VI, Section A, Line 7a 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 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 BUSINESS MANAGER AND SEC/TREASURY FOR THEIR REVIEW AND APPROVAL. 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 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 OF LABOR 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 C, Line 19 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 MONTH ACTIVITY ARE PRESENTED TO THE MEMBERSHIP FOR THEIR APPROVAL AND REVIEW AT EACH MONTH UNION MEETINGS. IRS FORM 990, PART IV, LINE 35A & 35B THIS ENTITY FILES AS A TAX EXEMEPT ENTITY PURSUANT TO GROUP EXEMPTION NUMBER 0121. THE NATIONAL ORGANIZATION IS LABORERS INT'L UNION OF NORTH AMERICA LIUNA, FID, 53-0088501. THIS ENTITY IS AN INDEPEDENT AUTONOMOUS ORGANIZATION THAT ABIDES BY THE INT'L CONSTITUTION OF LIUNA. OUT OF AN ABUNDANCE OF CAUTION, WE HAVE DISCLOSED THOSE FINANCIAL TRANSACTIONS WITH THE RELATED PARENT AND BROTHER/SISTER ORGANIZATIONS TO WHOM THIS ENTITY IS AFFILIATED WITH BY MEMBERSHIP. 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. DENNIS MILLER - BUSINESS MANAGER/SECRETARY TREASURER, JAMES R. GUEHO - PAST PRESIDENT, EDDIE JOLLA - VICE PRESIDENT, DONNA MITCHELL - SECRETARY TREASURER, CLARENCE WREN - EXECUTIVE BOARD, DARLEEN SCIENEAUX - EXECUTIVE BOARD, SHANAN WATERS - PAST SECRETARY TREASURER, AND CHRIS LAFLEUR - PRESIDENT ELECT. LABORERS INTL UNION OF NORTH AMERICA 905 16TH STREET NW WASHINGTON DC 20006 530088501 CENTRAL ORG DC 501C5 NO false SOUTHEAST LABORERS DISTRICT COUNCIL 401 COMMERCE STREET STE 5300 NASHVILLE TN 37219 421637053 DISTRICT COUNCIL TN 501C5 NO false false false false false false false false false false false false false false false false true false false false LABORERS INTL UNION OF NORTH AMERICA p 154155 SOUTHEAST LABORERS DISTRICT COUNCIL p 46236 COST