2025-11-01T07:45:46-07:00 2024-12-31 451621265 TED SOILEAU CPA LLC 429 GOVERNMENT ST FL 2 BATON ROUGE LA 70802 990 2024-01-01 310330140 LABORERS LOCAL 265 NORTH AMERICA LOCAL 265 LABO 5132215260 3457 MONTGOMERY ROAD CINCINNATI OH 45217 JUSTIN H PHILLIPS Treasurer 2025-11-01 true true Ted A Soileau P00852991 2257667910 2024 2025-03-06 01:10:19Z JUSTIN H PHILLIPS 3457 MONTGOMERY ROAD CINCINNATI OH 45217 4616081 false X N/A X 1912 OH UNITE INTO THE LOCAL, ELIGIBLE MEMBERS TO SECURE IMPROVED WAGES, HOURS, WORKING CONDITIONS AND OTHER ECONOMIC ADVANTAGES THROUGH ORGANIZATION, NEGOTIATION AND COLLECTIVE BARGAINING. 7 0 7 0 0 3602123 3469595 -34552 357791 16495 62242 3584066 3889628 0 0 1470417 1404000 0 0 1328719 1770561 2799136 3174561 784930 715067 11610300 13082210 72820 147 11537480 13082063 UNITE INTO THE LOCAL, ELIGIBLE MEMBERS TO SECURE IMPROVED WAGES, HOURS, WORKING CONDITIONS AND OTHER ECONOMIC ADVANTAGES THROUGH ORGANIZATION, NEGOTIATION AND COLLECTIVE BARGAINING. false false UNITE INTO THE LOCAL, ELIGIBLE MEMBERS TO SECURE IMPROVED WAGES, HOURS, WORKING CONDITIONS AND OTHER ECONOMIC ADVANTAGES THROUGH ORGANIZATION, NEGOTIATION AND COLLECTIVE BARGAINING. false false true true false false false false false true true false false true true true false false false false false false false false false false false false true false false false false false false false false false false false true false false true 6 0 true 7 true false false false false false false false false X 7 0 false false false false true true true true false false false true false false false true false false X X JUSTIN H PHILLIPS 5132215260 3457 MONTGOMERY RD CINCINNATI OH 45217 JUSTIN H PHILLIPS Treasurer 40.00 0.00 X 213705 0 38216 JAMES INSKEEP President 40.00 0.00 X 163654 0 38216 DWANNIKA CRENSHAW Trustee 40.00 0.00 X 124818 0 38216 ANTHONY BRICE JR Secretary 40.00 0.00 X 123238 0 38216 ROBERT E RICHARDSON Vice President 40.00 0.00 X 24598 0 38216 CHAD HALL Trustee 5.00 0.00 X 6800 0 0 VINCENT IRVIN Trustee 5.00 0.00 X 6200 0 0 663013 191080 4 false true false 0 0 CC FEES 230000 7189 7189 MEMBERSHIP DUES 230000 3454939 3454939 MISC INCOME 230000 4265 4265 REFUNDS 230000 3202 3202 3469595 226715 226715 0 0 350 350 350 350 857529 726453 131076 131076 131076 0 0 0 VEHICLE COMPENSATION 230000 61892 61892 61892 3889628 3889628 0 0 0 0 663013 0 188705 381601 105840 64841 0 24000 22320 0 0 103490 12000 28692 50730 35464 0 150462 162744 0 0 0 354802 158344 84326 TARGET FUND SUPPORT 118894 PER CAPITA 100203 MEMBER EVENT HOLIDAY 96131 MEMBER EVENT PICNIC 74528 193431 3174561 0 0 0 500 500 2567707 1907795 0 0 0 0 0 0 0 2484275 1687910 954709 796365 8072224 9518836 858295 0 0 15160 419 11610300 13082210 72820 147 72820 147 X 11228466 12654084 309014 427979 11537480 13082063 11610300 13082210 X 715067 633288 196228 X false true X true false 50000 50000 true LABORERS LOCAL 265 PCE 3457 MONTGOMERY RD CINCINNATI OH 45207 900102811 50000 true false false 84700 84700 1649279 1078829 570450 237439 96224 141215 512857 512857 796365 858295 LPL WITHHOLDINGS 147 147 X 4522916 633288 633288 3889628 3889628 3071071 3071071 103490 103490 3174561 Part X : FIN48 Footnote ACCOUNTING FOR THE UNCERTAINTY OF TAX POSITIONS CAN IMPACT THE FINANCIAL STATEMENTS. EVEN THOUGH THE LOCAL IS EXEMPT FROM INCOME TAXES, THE LOCAL MUST STILL CONSIDER WHETHER ITS EXEMPT INCOME AND OTHER ACTIVITIES OF THE FUND MIGHT BE DETERMINED TO BE UNRELATED BUSINESS INCOME, AND WHETHER THE LOCAL HAS PROPERLY MAINTAINED ITS TAX EXEMPT STATUS. FASB ASC 740 I.E. 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 BOARD OF TRUSTEES HAS ADOPTED THE PROVISIONS OF FASB ASC 740 EFFECTIVE DECEMBER 31, 2024. THE ACCOUNTING FOR ALL MATERIAL POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, ON ANY INCOME TAX RETURN IS GOVERNED BY FASB ASC 740. INCOME TAX RETURNS INCLUDE THOSE POSITIONS THAT WERE FILED OR THAT SHOULD HAVE BEEN FILED WITH FEDERAL TAXING AUTHORITIES. IT IS THE OFFICERS POLICY TO ASSESS ALL MATERIAL POSTIONS TAKEN ON ANY FEDERAL INCOME TAX RETURN. THE OFFICERS 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 DISCLOSURE 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 BOARD OF TRUSTEES HAS DETERMINED THAT ANY MATERIAL UNCERTAIN TAX POSITIONS THAT ARE PRESENTED TO THE BOARD OF TRUSTEES WILL BE RECOGNIZED AND MEASURED USING 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 THAN A 50 LIKELIHOOD THAT THE POSITION WOULD BE SUSTAINED IF CHALLENGED AND CONSIDERED BY THE HIGHEST COURT IN THE RELEVANT JURISDICTION. MEASUREMENT OF ANY UNCERTAIN TAX POSITION WILL REQUIRE 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 ON AN ANNUAL BASIS. AS OF EACH YEAR END ANY UNRESOLVED UNCERTAIN TAX POSTIONS MUST BE REASSESSED, AND THE OFFICERS MUST DETERMINE WHETHER 1. THE FACTORS UNDERLYING THE SUSTAINABILITY ASSERTIONS HAVE CHANGED AND, 2. THE AMOUNT OF THE RECOGNIZED TAX BENEFIT IS STILL APPROPRIATE. DEVELOPMENTS SUCH AS CASE LAW, CHANGES IN TAX LAW, NEW RULINGS OR REGULATIONS ISSUED BY TAXING AUTHORITIES, COULD AFFECT WHETHER A TAX POSITION SHOULD BE RECOGNIZED OR THE AMOUNT THAT SHOULD BE REPORTED. THE FUND WILL BE REQUIRED TO ACCRUE INTEREST AND PENALTIES THAT, UNDER PRESENT TAX LAW, THE LOCAL WOULD INCUR IF THE UNCERTAIN TAX POSITION ULTIMATELY WERE NOT SUSTAINED. FOR THE YEAR ENDING DECEMBER 31, 2024, NO UNCERTAIN TAX POSITIONS WERE DETERMINED TO EXIST. X false false false ANTHONY BRICE JR Secretary 123238 22248 15968 161454 DWANNIKA CRENSHAW Trustee 124818 22248 15968 163034 JAMES INSKEEP President 163654 22248 15968 201870 JUSTIN H PHILLIPS Treasurer 213705 22248 15968 251921 Form 990, Part VI, Section A, Line 6 THE MEMBERS OF LABORERS LOCAL 265 ARE INDIVIDUALS WHO VOLUNTARILY ELECT TO ABIDE BY THE LABORERS INT'L CONSTITUTION AND BY THE BY-LAWS OF LABORERS LOCAL 83. THESE MEMBERS WORK IN THE CONSTRUCTION/SERVICE INDUSTRY. Form 990, Part VI, Section A, Line 7a MEMBERS ELECT GOVERNING BODY ONCE EVERY 3 YEARS VIA A GENERAL ELECTION. THE PURPOSE OF THE ELECTION IS TO ELECT BY SECRET BALLOT AND BY MAJORITY VOTE THE OFFICERS TO REPRESENT THE MEMBERSHIP IN OVERSEEING THE ACTIVITIES OF THE LOCAL. Form 990, Part VI, Section A, Line 7b THE ELECTED OFFICERS DECISIONS ARE PRESENTED TO TEH GENERAL MEMBERSHIP FOR APPROVAL AND/OR REJECTION BY THE MEMBERSHP MONTHLY AT THE UNION MEETING. PAYMENT OF BILLS THAT THE LOCAL INCURS ALONG WITH FINANCIAL REPORTS ARE PRESENTED FOR REVIEW & APPROVAL BY THE MEMBERSHIP. ALL MAJOR PURCHASES 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 SECRETARY-TREASURER FOR HIS REVIEW AND APPROVAL & SIGNATURE. Form 990, Part VI, Section B, Line 12c CONFLICT OF INTEREST POLICY IS INCLUDED IN THE CODE OF BEST PRACTICES THAT IS PART OF THE CONSTITUTION BY WHICH THE LOCAL IS GOVERNED. ANY MEMBER OR EMPLOYEE CAN CONTACT THE LIUNA GENERAL PRESIDENT WITH ANY COMPLAINT ARISING UNDER THE CONSTITUTION, THE CODE OF BEST PRACTICES, OR ANY OTEHR DISIPLINARY PROCEDURE THT 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 U.S. DOL FORM LM-30 POTENTIAL SITUATIONS WHERE THERE MAY BE CONFLICTS OF INTEREST. THE INFORMATION ON FORM LM-30 IS OPEN TO THE PUBLIC ON THE U.S. DOL WEBSITE. Form 990, Part VI, Section B, Line 15a THE EXECUTIVE BOARD AND THE MEMBERSHIP VOTE ON TEH COMPENSATION FOR ALL ELECTED OFFICERS FOR SERVICES RENDERED TO TEH LOCAL AND THE MEMBERSHIP. Form 990, Part VI, Section C, Line 18 TAX DOCUMENTS PUBLICLY AVAILABLE UPON REQUEST BY ANY PARTY, THE LOCAL IS REQUIRED BY FED'L LAW TO MAKE A COPY OF THE FILED TAX DOCUMENTS AVAILABLE UPON REQUEST. Form 990, Part VI, Section C, Line 19 THE INTERNATIONAL CONSTITUTION & THE LOCAL's BY-LAWS ARE AVAILABLE UPON REQUEST. ALL FINANCIAL RECORDS ARE PRESENTED MONTHLY TO THE MEMBERSHIP FOR REVIEW, DISCUSSION AND APPROVAL. LABORERS INTL UNION OF NORTH AMERICA 905 16TH STREET NW WASHINGTON DC 20006 530088501 LABOR UNION - PARENT DC 501 (C)(5) NO NO false false false false false false false false false false false false false false false false false false true false LABORERS INTL UNION OF NORTH AMERICA r 354802 COST