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      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>All actions by the governing board are subject to ratification and approval by the full membership body.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>A completed form 990 is reviewed by the Business Manager and Executive Board of the Organization. Any questions concerning the return are addressed prior to filing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>The written conflict of interest policy is included in the Ethics and Disciplinary procedure that is part of the Constitution by which our Organization is governed. Any member can contact the LIUNA (an affiliated organization also governed by the Constitution) Inspector General with any compliant arising under the Constitution, the Ethical Practices Code , or any other disciplinary rule, regulation, practice, or procedure adopted by the LIUNA General Executive Board. The Ethical Practices Code explains the disciplinary procedure that must be followed when necessary and the independent officers who are entrusted to enforce the Code. 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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 18</FormAndLineReferenceDesc>
        <ExplanationTxt>The Organization further provides copies of form 990 upon written request.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The Constitution (Governing document) and Ethics and Disciplinary procedure (conflict of interest policy)is available through the United States Department of Labor, OLMS, on line public disclosure room. The information is filed under the 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.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="RetDoc2125800001">
      <ExplanationTxt>This firm was engaged by the above referenced Fund to perform the 2023 year end audit and filing the Organization's annual tax filing, form 900. The Organization's tax year is January through December. Relying on that information, this firm proceeded to file form 8868, Extension of Time to file. Accordingly, the original due date would have been May 15, 2024. That date was extended by our filing of form 8868 to November 15, 2024.On September 23, 2024, the State of Florida was impacted by Hurricane Helene and Milton. Subsequently, on October 11, 2024, the Internal Revenue Service announced filing relief ( IR-2024-266) for those taxpayers affected by Hurricanes Helene and Milton including those taxpayers in Alabama, Florida, Georgia, North Carolina and South Carolina. The relief further extended the filing due date for federal tax forms including form 990 until May 1, 2025. The extended filing relief also included taxpayers outside of the affected areas but whose records are located within the disaster areas. Taking into consideration the Organization although located in Clarksville, Arkansas retains the services of a Certified Public Accountant, who is also located in the State of Florida who has the necessary records and documents for filing the return, the extended filing date of May 1, 2025 would have applied to this Organization.Consequently, the above-referenced Organization respectfully request relief for any penalty that may arise as a result from the filing form 990.</ExplanationTxt>
    </ReasonableCauseExplanation>
  </ReturnData>
</Return>