2025-10-27T08:21:59-07:00 2024-12-31 451621265 TED SOILEAU CPA LLC 429 GOVERNMENT ST FL 2 BATON ROUGE LA 70802 990 2024-01-01 620247341 LABORERS INTERNATIONAL UNION OF NA LOCAL UNION NO 846 LABO 2027378320 1701 CENTRAL AVE CHATTANOOGA TN 37408 BRYAN TATE Treasurer 2025-10-27 true true Ted A Soileau P00852991 2257667910 2024 2025-03-06 01:10:19Z 1701 CENTRAL AVE CHATTANOOGA TN 37408 375663 false 0121 X N/A X 1944 TN LABORERS - LOCAL UNION 846 WAS ORGANIZED TO AID ITS MEMBERS BY SECURING IMPROVED WAGES, HOURS, WORKING CONDITIONS, AND OTHER ECONOMIC ADVANTAGES THROUGH ORGANIZATION, NEGOTIATIONS, AND COLLECTIVE BARGAINING. THERE WERE APPROXIMATELY 626 MEMBERS WHO BENEFITED AS OF THE FISCAL YEAR-END. 11 1 0 0 0 367081 325686 28279 47577 2200 2400 397560 375663 0 14134 12096 14000 15900 0 0 288706 251277 316840 279273 80720 96390 1653209 1749599 0 1653209 1749599 LABORERS - LOCAL UNION 846 WAS ORGANIZED TO AID ITS MEMBERS BY SECURING IMPROVED WAGES, HOURS, WORKING CONDITIONS, AND OTHER ECONOMIC ADVANTAGES THROUGH ORGANIZATION, NEGOTIATIONS, AND COLLECTIVE BARGAINING. THERE WERE APPROXIMATELY 626 MEMBERS WHO BENEFITED AS OF THE FISCAL YEAR-END. false false LOCAL UNION 846 WAS ORGANIZED TO AID ITS MEMBERS BY SECURING IMPROVED WAGES, HOURS, WORKING CONDITIONS AND OTHER ECONOMIC ADVANTAGES THROUGH ORGANIZATION, NEGOTIATIONS, AND COLLECTIVE BARGAINING. false false false 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 true false false false false false false false false false false false true false false true 14 0 true 0 false false false false false false false false X 11 1 false false false false true true true true true false false true true true true true true false false false X BRYAN TATE 4122671802 1701 CENTRAL AVE CHATTANOOGA TN 37408 Glenn E Farner Secretary 5.00 40.00 X 0 298176 120150 Edward K Robinson President 5.00 40.00 X 1800 144053 78610 Bryan Tate Treasurer 5.00 40.00 X 2400 87900 59861 Theo Hyatte Vice President 5.00 0.00 X 2400 0 0 Wendy Rion Trustee 5.00 0.00 X 2400 0 0 Marcus Horton Trustee 5.00 0.00 X 2200 0 0 Gregory L Chubb Trustee 5.00 0.00 X 2000 0 0 BENNETT ROBINSN Trustee 5.00 0.00 X 1800 0 0 Willie Graves Trustee 5.00 0.00 X 900 0 0 ALAN CURLES Trustee 5.00 0.00 X 0 0 0 JASON SCOGGINS Trustee 5.00 0.00 X 0 0 0 15900 530129 258621 0 false true false 0 0 MEMBERSHIP DUES 561300 325686 325686 325686 47577 47577 0 0 2400 2400 2400 2400 0 0 0 0 0 375663 328086 47577 0 0 0 12096 15900 0 0 0 0 0 0 3300 19182 0 0 1371 5550 18621 24067 0 0 0 0 0 1794 0 136346 25630 530 PER CAPITA - OTHER 8613 DONATIONS 2500 TAX & LICENSE 1802 TRAINING REIMBURSEMENTS 1129 842 279273 0 0 0 212501 203315 460479 543187 0 0 0 0 0 0 0 793083 348166 470547 444917 0 509682 558180 0 0 0 1653209 1749599 0 0 X 1653209 1749599 1653209 1749599 1653209 1749599 96390 X false true X true false false true false false 27807 27807 615711 211127 404584 149565 137039 12526 444917 558180 X 374292 374292 1371 1371 375663 277902 277902 1371 1371 279273 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 LOCAL MIGHT BE DETERMINED TO BE UNRELATED BUSINESS INCOME, AND WHETHER THE LOCAL HAS PROPERLY MAINTAINED ITS TAX EXEMPT STATUS. FASB ASC 740 FINANCIAL INTERPRETATION NO. 48 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 OFFICERS HAVE ADOPTED THE PROVISIONS OF FASB ASC 740 EFFECTIVE DECEMBER 31, 2021, 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 POSITIONS 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 OFFICERS 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 PERCENT 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 POSITIONS 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 LOCAL 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. false false false Bryan Tate Treasurer 87900 50519 9342 147761 Edward K Robinson President 144053 69268 9342 222663 Glenn E Farner Secretary 298176 120150 418326 Part II, Compensation from Unrelated Organizations THE SOUTHEAST LABORERS DISTRICT COUNCIL FID 42-1637053 RECEIVES THE CONTRACTOR CONTRIBUTIONS ON BEHALF OF THE LABORERS LOCAL 846 IT'S OTHER LABORER LOCALS WITHIN THE SOUTHEAST LABORERS' DISTRICT COUNCIL'S JURISDICTION. THEREFORE, SOUTHEAST LABORERS' DISTRICT COUNCIL IS THE ENTITY PAYING THE SALARIES AND WAGES FOR ALL EMPLOYEES IN ITS JURISDICTION, WHICH INCLUDES THE LABOR UNIONS UNDER THE LABORERS' INTERNATIONAL UNION OF NORTH AMERICA GROUP EXEMPTION 0121 THAT IS LOCATED IN THE STATES OF TENNESSEE, LOUISIANA, MISSISSIPPI, ALABAMA, FLORIDA, AND GEORGIA. Form 990, Part VI, Section A, Line 6 ALL CATEGORIES OF MEMBERSHIP IN GOOD STANDING HAVE THE VOTING RIGHTS TO ELECT MEMBERS OF THE EXECUTIVE BOARD GOVERNING BODY PER THE CONSTITUTION AND TO APPROVE SIGNFICANT DECISIONS OF THE GOVERNING BODY. Form 990, Part VI, Section A, Line 7a ALL CATEGORIES OF MEMBERSHIP IN GOOD STANDING HAVE THE VOTING RIGHTS TO ELECT MEMBERS OF THE EXECUTIVE BOARD. Form 990, Part VI, Section A, Line 7b THE MEMBERS OF LOCAL 846 ARE INDIVIDUALS WHO VOLUNTARILY ELECT TO ABIDE BY THE LABORERS INTERNATIONAL CONSTITUTIONS AND THE BY LAWS OF LOCAL 846. THESE MEMBERS WORK IN THE CONSTRUCTION/SERVICE INDUSTRY Form 990, Part VI, Section B, Line 11b A COPY OF THE FORM 990 IS ON FILE AT THE LOCAL OFFICE TO BE REVIEWED BY THE OFFICERS. A COPY CAN BE MAILED OR FAXED TO BOARD MEMBERS THAT CANNOT MAKE IT TO THE LOCAL OFFICE. THE OFFICERS ARE MADE AWARE THE FORM 990 IS READY FOR REVIEW AT MEETINGS AND IS RECORDED IN THE MINUTES. THE FORM IS ALSO AVAILABLE AT THE BOARD MEETINGS. Form 990, Part VI, Section B, Line 12c EACH OFFICER AND KEY EMPLOYEE IS REQUIRED TO REVIEW THE CONFLICT OF INTEREST POLICY AND SIGN THE ANNUAL CONFLICT OF INTEREST STATEMENT AND DISCLOSE ANY CONFLICTS. Form 990, Part VI, Section C, Line 19 AVAILABLE UPON REQUEST AT LOCAL OFFICE. PART VII, SECTION A TAX SOFTWARE HAS LIMITATIONS ON TITLE/POSITION FOR TRUSTEES. WE ARE USING SCHEDULE O TO PROVIDE THE ACTUAL TITLES TO THESE TRUSTEES. Edward Keith Robinson: President/Business Manager, Theo Hyatte: Vice-President, Glenn Farner: Recording Secretary, Bryan Tate: Secretary-Treasurer, Gregory Chubb: Executive Board, Wendy Rion: Executive Board, Marcus Horton: Executive Board, Bennett Robinson: Sergeant-At-Arms, Willie Graves: Auditor, Jason Scoggins: Auditor, Alan Curles: Auditor LABORERS INTL UNION OF NORTH AMERICA 905 16TH STREET NW WASHINGTON DC 20006 530088501 PARENT ORGANIZATION DC 501C5 NO NO false SOUTHEAST LABORERS DISTRICT COUNCIL 401 COMMERCE STREET STE 5300 NASHVILLE TN 37219 421637053 CENTRAL ORGANIZATION TN 501C5 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 131437 COST SOUTHEAST LABORERS DISTRICT COUNCIL r 4909 COST