2025-11-12T13:15:26-06:00 2024-12-31 934400375 NGUYEN CPA LLC 4700 Millwood Dr Unit 86981 BATON ROUGE LA 70879 990 2024-01-01 590799841 Laborers International Union of North America Local 517 LABO 4072994000 580 Irene St Orlando FL 32805 William Ross Secretary-Treasurer 4072994000 2025-05-07 false JOHNNY NGUYEN P02464613 2253332083 X 2024 2025-03-06 01:10:19Z William Ross 580 Irene Orlando FL 32805 692587 false 0121 X www.517members.org X Labor Union 1970 FL The Organization acts as a collective bargaining agent on behalf of its members. 7 0 0 0 0 495225 561717 4900 79376 33608 51104 84 390 533817 692587 0 2000 114545 38550 70115 0 0 588631 467371 629181 652031 -95364 40556 1275051 1313131 0 0 1275051 1313131 The Organization's primary mission is to act as a collective bargaining agent on behalf of its members to provide jobs and better working conditions. false false Provide jobs and better working conditions for its members. false false false false true false false false false false true false 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 false false true false false false false true 28 0 false 0 false false false false false false false false false false false false false false false false false false false false false false false false false false 7 0 false false false false true true true true true false false false true true true true true true false false false false X William Ross 4072994000 580 Irene Street Orlando FL 32805 Raymond Caldwell President 40 X X 3550 0 0 Oscar Manzanares Business Manager 40 X X 3034 0 0 Pete Harris Vice President 10 X X 8500 0 0 John Groh Recording Secretary 10 X X 4300 0 0 William Ross Secretary-Treasurer 10 X X 14481 0 0 Jason Anthony Sergeant At Arms 10 X 3250 0 0 Jillian Van Appledorn Auditor 10 X 1200 0 0 Chad Canfield Auditor 10 X 2600 0 0 Mike Nelson Auditor 10 X 6200 0 0 Phillip Eaton Executive Board 10 X X 3250 0 0 Richard Haynes Executive Board 10 X X 3500 0 0 David Brier Past-Business Manager 40 X X 10000 0 0 Robert Howell Past-Vice President 40 X X 1750 0 0 Wesley Davis Past-Secretary-Treasurer 40 X X 4500 0 0 70115 0 0 false false false 405541 156176 156176 561717 Initiation & Readmission 230000 75200 75200 Contributions 230000 4176 4176 79376 51104 51104 0 0 0 0 0 0 0 0 0 390 390 390 692587 79766 0 51104 114545 70115 10501 30746 16851 77460 1761 22459 233152 10331 7715 Donations 23376 Per Capita Tax Other 9921 Representational Activities 11213 Steward Allowances 11885 0 0 0 0 652031 0 0 0 72738 1185658 1118557 2477 353041 275407 86916 77634 44202 1275051 1313131 0 0 X 1248497 1283955 1275051 1313131 1275051 1313131 X 40556 -2476 X false true X true false false false false false false false false false false false false false false false false false true false false 480741 false false false false false false 0 false 0 0 0 0 0 false false false 0 10000 10000 229723 171633 58090 0 86132 83702 2430 27186 20072 7114 77634 0 0 0 0 X 692587 0 692587 0 692587 652031 0 652031 0 652031 PART X- FASB ASC 740 FIN 48 Accounting for the uncertainty of tax positions can have a material impact on the financial statements of an enterprise. FASB ASC 740, published by the Financial Accounting Standards Board, addresses this issue. Measurement of any uncertain tax position will require the cumulative probability of an outcome either for or against the tax position. A tax benefit is recognized when it is more likely than not (more than a 50 percent chance) of being sustained on audit based on the merits of the position. Management has determined that any material uncertain tax position will be recognized and measured using the "more likely than not" threshold. The Board and management do not believe any uncertain tax positions are required to be disclosed at this time. The Organization's tax returns are subject to review for the years ended December 31, 2024, through 2022. X 156176 FMV 0 false false false Form 990, Page 1, H(c) The Local files as a tax exempt entity under the group exemption number of the Laborers International Union of North America (LIUNA). The Laborers Local Union No. 517 is not a controlled entity by the LIUNA. Accordingly, all pertinent transactions between LIUNA and the Local are disclosed on Schedule R of this IRS Form 990 even though none of these entities are controlled entities. Form 990, Part V, Line 3b No unrelated business income, accordingly, no IRS Form 990-T required to be filed. Form 990, Part VI, Line 6 The members of LiUNA Laborers Local No. 517 are individuals who voluntarily elect to abide by the Laborers International Constitutions and the bylaws of LiUNA Laborers Local No. 517. These members work in the construction Laborers industry. Form 990, Part VI, Line 7a Once every three years the membership holds 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 Laborers Local No. 517. Form 990, Part VI, Line 7b Specific events require approval by the membership on a monthly basis at union meets. Payment of bills that the Local incurs and investments made and major purchases to be made must all be approved by the membership. Form 990, Part VI, Line 11b A copy of the IRS Form 990 is reviewed by the Business Manager, Secretary Treasurer, and President for their approval. A copy of the IRS Form 990 was made available to all members prior to submission. 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 the organization is governed. 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 code of best practices 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 the DOL Form LM-30 potential situations where there may be conflicts of interest. This information is open to the general public. Form 990, Part VI, Section B, Line 15b All wages are determined by and voted upon by the membership at union meetings. All wages for all employees, officers, and key employees are reported monthly at all union meetings. Form 990, Part VI, Section C, Line 19 The constitution (governing document) and ethics and disciplinary procedure (conflict of interest policy) are available through the United States Department of Labor, OLMS online 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. Form 990, Part XI, Line 8 Discrepancy between net assets from the 2023 audit and filed IRS 990.. LABORERS' INTERNATIONAL UNION OF NORTH AMERICA 905 16TH STREET N W Washington DC 20003 530088501 CENTRAL ORG DC 501C5 NO NA false SOUTHEAST LABORERS DISTRICT COUNCIL 401 COMMERCE STREET SUITE 5300 Nashville TN 37219 421637053 DISTRICT COUNCIL TN 501C5 NO NA false false false false false false false false false false false false false false false false false false false false LABORERS' INTERNATIONAL UNION OF NORTH AMERICA R 224798 COST SOUTHEAST LABORERS DISTRICT COUNCIL R 8354 COST