2024-11-14T22:07:48-06:00 2023-12-31 MILLER KAPLAN ARASE LLP 595 MARKET ST STE 920 SAN FRANCISCO CA 941052814 990 2023-01-01 940402185 Laborers International Union of North America Local No 261 % DAVID DE LA TORRE LABO 4158264550 3271 18th St San Francisco CA 94110 DAVID DE LA TORRE TREASURER 4158264550 2024-11-12 true true Macgregor Waite P02007191 4159563600 2023 2024-10-15 13:58:12Z RAMON HERNANDEZ 3271 18TH ST SAN FRANCISCO CA 94110 6209512 false 0121 X N/A X LABOR UNION 1916 CA THE LOCAL UNION ENGAGES IN COLLECTIVE BARGAINING, GRIEVANCE REPRESENTATION AND BENEFITS ADMINISTRATION ON BEHALF OF ITS MEMBERSHIP. 7 0 32 0 0 0 0 33000 5717473 5617355 104480 138809 285504 374123 6107457 6163287 112093 148886 18500 37000 1858967 2199183 0 0 0 3659025 4171664 5648585 6556733 458872 -393446 19812798 20091229 1897692 2215570 17915106 17875659 THE LOCAL UNION ENGAGES IN COLLECTIVE BARGAINING, GRIEVANCE REPRESENTATION AND BENEFITS ADMINISTRATION ON BEHALF OF ITS MEMBERSHIP. false false THE LOCAL UNION ENGAGES IN COLLECTIVE BARGAINING, GRIEVANCE REPRESENTATION AND BENEFITS ADMINISTRATION ON BEHALF OF ITS MEMBERSHIP. false false false false false false false false false true true false false true true true false false false false false false false false false false true false true false false false false false false false false false false true true false false true 37 0 true 32 true false false false false false false false false X 7 0 true false false false true true true true false false false true true true true false true true true false X DAVID DE LA TORRE 4158264550 3271 18TH ST SAN FRANCISCO CA 94110 DE LA TORRE OSCAR RECORDING SECRETARY 2.0 52.0 X X 20508 543551 215488 COURTNEY VINCENT J EXECUTIVE BOARD 2.0 45.0 X X 25000 224094 156121 HERNANDEZ RAMON BUSINESS MANAGER 45.0 1.0 X X 209700 27600 134507 DE LA TORRE DAVID SECRETARY-TREASURER 45.0 0.0 X X 182396 0 140579 VILLALOBOS JOSE DE JESUS PRESIDENT 45.0 0.0 X X 177821 0 139252 FLORES DE ALBA JAVIER VICE PRESIDENT 45.0 0.0 X X 164448 0 121298 FOGLIO THERESA BUSINESS REP/EXECUTIVE BOARD 45.0 0.0 X X 108185 0 82049 MIXON DESHEILA AUDITOR 2.0 0.0 X 8220 0 0 PEREZ AGUILERA JAVIER AUDITOR 2.0 0.0 X 4800 0 0 HERNANDEZ DIEGO SERGEANT-AT-ARMS 2.0 0.0 X 4800 0 0 SAINZ ARTURO SERGEANT-AT-ARMS 2.0 0.0 X 3000 0 0 908878 795245 989294 5 false true false 0 33000 33000 MEMBERSHIP DUES AND FEES 900099 5617355 5617355 0 0 5617355 138809 0 0 138809 0 0 331135 46225 284910 0 284910 284910 0 0 0 0 0 0 0 0 0 0 0 0 REFUNDS AND REIMBURSEMENTS 900099 56839 56839 0 0 SALES OF PROMOTIONAL ITEMS 900099 25786 25786 0 0 MISCELLANEOUS 900099 6588 6588 0 0 89213 6163287 5991478 0 138809 X 148886 0 0 37000 1444671 0 414947 89925 149647 99993 0 27774 51497 0 0 0 42389 337644 485334 0 0 579220 64637 0 253533 0 1311090 0 26710 PER CAPITA TAXES 146882 DEPRECIATION 596725 CITY OF SF APPRENTICESHIP 55417 MEMBER EVENTS 130206 62606 6556733 2477883 2579645 2753726 2801223 0 0 1454 3598 0 0 0 0 0 0 0 0 1946 0 16505578 7445734 9595711 9059844 1769995 2125190 3212083 3521729 0 0 0 0 0 0 19812798 20091229 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1897692 2215570 1897692 2215570 X 17915106 17875659 0 0 17915106 17875659 19812798 20091229 -393446 353999 X X false true X true 0 784474 784474 0 9599608 4847686 4751922 0 4899846 1512880 3386966 830219 754185 76034 391431 330983 60448 9059844 AFL-CIO HOUSING INVESTMENT 1406815 F POOLED SEPARATE ACCOUNTS 1998868 F ANNUITY CONTRACT 116046 F 3521729 0 DEFERRED COMPENSATION 2114915 SECURITY DEPOSIT 70500 PAYROLL LIABILITIES 30155 2215570 X 6719414 353999 202128 556127 6163287 6163287 6602958 46225 46225 6556733 6556733 PART X, LINE 2: accounting principles require management to evaluate tax positions taken by the local union and recognize a tax liability if the local union has taken a tax position that more likely than not would not be sustained upon examination by a tax authority. the local union is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. PART XI, LINE 2D: Rental Expenses $46,225 Dues Allocation to PAC $155,903 PART XII, LINE 2D: Rental Expenses $46,225 true NO CAL LABORERS SCHOLARSHIP FOUNDATION 1121 l st 502 sacramento CA 95814 680319359 501(c)(3) 25000 fmv n/a sponsorship SAN MATEO COUNTY CENTRAL LABOR COUNCIL 1153 Chess Dr Ste 200 SAN MATEO CA 94404 940376370 501(C)(5) 7500 FMV N/A SPONSORSHIP 1 1 PART I, LINE 2 - PROCEDURE FOR MONITORING ASSISTANCE IN THE U.S.: ANY ORGANIZATION RECEIVING ASSISTANCE FROM THE LOCAL UNION MUST SUBMIT PROPER DOCUMENTATION AS TO ITS ELIGIBILITY TO RECEIVE SUCH ASSISTANCE. ALL REQUESTS FOR ASSISTANCE ARE REVIEWED BY THE LOCAL UNION'S PERSONNEL. X X true true X false false false DE LA TORRE OSCAR RECORDING SECRETARY 20508 543551 0 0 0 0 0 195479 0 20009 20508 759039 DE LA TORRE DAVID SECRETARY-TREASURER 182396 0 0 0 0 0 120570 0 20009 0 322975 0 HERNANDEZ RAMON BUSINESS MANAGER 209700 27600 0 0 0 0 106494 8004 20009 0 336203 35604 VILLALOBOS JOSE DE JESUS PRESIDENT 177821 0 0 0 0 0 119243 0 20009 0 317073 0 COURTNEY VINCENT J EXECUTIVE BOARD 25000 224094 0 0 0 0 0 136112 0 20009 25000 380215 FLORES DE ALBA JAVIER VICE PRESIDENT 164448 0 0 0 0 0 101289 0 20009 0 285746 0 FOGLIO THERESA BUSINESS REP/EXECUTIVE BOARD 108185 0 0 0 0 0 65304 0 16745 0 190234 0 PART VI, LINE 2: OSCAR DE LA TORRE, EXECUTIVE BOARD MEMBER AND DAVID DE LA TORRE, SECRETARY-TREASURER, ARE SIBLINGS. PART VI, LINE 6: MEMBERSHIP CONSISTS OF FOUR CATEGORIES: CONSTRUCTION WORKERS, PUBLIC EMPLOYEES, REGULAR RETIREES AND GOLDEN RETIREES. PART VI, LINE 7A: MEMBERS OF THE GOVERNING BODY ARE ELECTED BY MEMBERS OF THE LOCAL UNION. PART VI, LINE 7B: ALL DECISIONS AND MOTIONS MADE AT EXECUTIVE BOARD MEETINGS ARE SUBJECT TO APPROVAL BY MEMBERS OF THE LOCAL UNION. PART VI, LINE 8B: THE LOCAL UNION DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. PART VI, LINE 11B: FORM 990 IS REVIEWED AT AN EXECUTIVE BOARD MEETING BEFORE IT IS FILED. PART VI, LINE 12C: THE WRITTEN CONFLICT OF INTEREST POLICY IS INCLUDED IN THE ETHICS AND DISCIPLINARY PROCEDURE THAT IS PART OF THE CONSTITUTION BY WHICH THE ORGANIZATION IS GOVERNED. ANY MEMBER OR EMPLOYEE OF THE ORGANIZATION CAN CONTACT THE LIUNA (AN AFFILIATED ORGANIZATION ALSO GOVERNED BY THE CONSTITUTION) INSPECTOR GENERAL WITH ANY COMPLAINT ARISING UNDER THE CONSTITUTION, ETHICAL PRACTICES CODES, OR ANY OTHER 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. PART VI, LINE 15: THE EXECUTIVE BOARD APPROVES COMPENSATION AND THEN MEMBERS RATIFY AT MEMBERSHIP MEETINGS. PART VI, LINE 19: THE CONSTITUTION (GOVERNING DOCUMENT) AND ETHICS AND DISCIPLINARY PROCEDURE (CONFLICT OF INTEREST POLICY) ARE AVAILABLE THROUGH THE U.S. DEPARTMENT OF LABOR, OLMS, ON-LINE PUBLIC DISCLOSURE ROOM. THE INFORMATION IS FILED UNDER LABORERS' INTERNATIONAL UNION OF NORTH AMERICA, WHICH FILES AN ANNUAL FINANCIAL REPORT WITH THE DEPARTMENT OF LABOR WHICH CAN ALSO BE OBTAINED ON THE ON-LINE PUBLIC DISCLOSURE ROOM. PART XII, LINE 1: THE LOCAL UNION USES THE MODIFIED CASH BASIS OF ACCOUNTING, WHICH IS A BASIS OF ACCOUNTING OTHER THAN UNITED STATES GENERALLY ACCEPTED ACCOUNTING PRINCIPLES TO PREPARE THE FORM 990. LABORERS LOCAL 261 LLC 3271 18TH ST SAN FRANCISCO CA 94110 940402185 BLDG. CORP. CA 4560713 NA LO NO 261 LABORERS LOCAL 261 II LLC 3271 18th st san francisco CA 94110 940402185 bldg. corp. CA 874659 na lo no 261 NORTHERN CA DISTRICT COUNCIL OF LABORERS 4780 CHABOT DR PLEASANTON CA 94588 940722837 LABOR ORG. CA 501(c)(5) N/A NA false LABORERS INT'L UN OF HCL 905 16TH ST NW WASHINGTON DC 20006 530088501 LABOR ORG. DC 501(c)(5) N/A NA false SAN FRANCISCO LAB LO 261 PAC 3271 18TH ST SAN FRANCISCO CA 94110 911894153 PAC FUND CA 527 N/A NA false LABORERS' LO 261 COMM SRVC & TRNG FDTN 3271 18TH ST SAN FRANCISCO CA 94110 261092178 COMM. SERVICE CA 501(c)(3) 9 NA false false false false false false false false false false false false false false false false false false true true