2025-11-10T20:06:09-06:00 2024-12-31 MILLER KAPLAN ARASE LLP 595 MARKET ST STE 920 SAN FRANCISCO CA 941052814 990 2024-01-01 940402185 Laborers International Union of North America Local No 261 % ELIZABETH PEREZ LABO 4158264550 3271 18th St San Francisco CA 94110 DAVID DE LA TORRE BUSINESS MANAGER 4158264550 2025-11-06 true true Macgregor Waite P02007191 4159563600 2024 2025-03-06 01:10:19Z DAVID DE LA TORRE 3271 18TH ST SAN FRANCISCO CA 94110 6291608 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 29 0 0 0 33000 28000 5617355 5521480 138809 318803 374123 370948 6163287 6239231 148886 143079 37000 22000 2199183 2331053 0 0 0 4171664 4048413 6556733 6544545 -393446 -305314 20091229 19892701 2215570 2129073 17875659 17763628 X 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 23 0 true 29 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 ELIZABETH PEREZ 4158264550 3271 18TH ST SAN FRANCISCO CA 94110 DE LA TORRE OSCAR PRESIDENT 45.0 0.0 X X 20108 537640 178627 HERNANDEZ RAMON BUSINESS MANAGER 45.0 0.0 X X 203000 27600 137908 COURTNEY VINCENT J EXECUTIVE BOARD 45.0 0.0 X X 25481 202719 103353 DE LA TORRE DAVID SECRETARY-TREASURER 45.0 0.0 X X 178740 0 142715 FOGLIO THERESA BUSINESS REP 45.0 0.0 X 161104 0 119351 HERNANDEZ DIEGO VICE PRES/BUSINESS REP 45.0 0.0 X X 118334 0 69044 SAINZ ARTURO RECORDING SEC/BUSINESS REP 45.0 0.0 X X 116733 0 66780 VILLALOBOS JOSE DE JESUS PRESIDENT (TERM) 45.0 0.0 X X 69745 0 67284 FLORES DE ALBA JAVIER VICE PRESIDENT (TERM) 45.0 0.0 X X 64113 0 42073 GONZALES LEONARD EXECUTIVE BOARD 2.0 0.0 X X 7200 0 0 PRICE TOBIAS AUDITOR 2.0 0.0 X 7020 0 0 PEREZ AGUILERA JAVIER AUDITOR 2.0 0.0 X 4800 0 0 MIXON DESHEILA AUDITOR 2.0 0.0 X 4800 0 0 GUTIERREZ JUAN SEARGENT-AT-ARMS 2.0 0.0 X 3000 0 0 984178 767959 927135 5 false true false 0 28000 28000 MEMBERSHIP DUES AND FEES 900099 5521480 5521480 5521480 277603 277603 0 0 223849 52377 171472 0 171472 171472 41200 0 41200 41200 41200 0 0 0 0 0 0 0 0 0 REFUNDS AND REIMBURSEMENTS 900099 160066 160066 SALES OF PROMOTIONAL ITEMS 900099 25182 25182 MISCELLANEOUS 900099 14228 14228 199476 6239231 5720956 490275 143079 0 0 22000 1340845 0 529330 166771 187570 106537 0 38846 47672 0 0 0 17967 419053 453706 0 0 386982 89965 0 249263 0 1307830 0 26691 PER CAPITA TAXES 133566 DEPRECIATION 581318 CITY OF SF APPRENTICESHIP 98662 MEMBER EVENTS 144738 52154 6544545 2579645 1589169 2801223 3870170 0 0 3598 3598 0 0 0 0 0 0 0 0 0 0 16572220 7939879 9059844 8632341 2125190 2380985 3521729 3416438 0 0 0 0 0 0 20091229 19892701 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2215570 2129073 2215570 2129073 X 17875659 17763628 0 0 17875659 17763628 20091229 19892701 -305314 193283 X X false true X true 784474 784474 9599608 5165293 4434315 4934759 1666162 3268597 846086 788040 58046 407293 320384 86909 8632341 AFL-CIO HOUSING INVESTMENT 1388020 F POOLED SEPARATE ACCOUNTS 1867613 F ANNUITY CONTRACT 160805 F 3416438 0 DEFERRED COMPENSATION 2028418 SECURITY DEPOSIT 69372 PAYROLL LIABILITIES 31283 2129073 X 6622754 193283 190240 383523 6239231 6239231 6596922 52377 52377 6544545 6544545 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 $52,377 Dues Allocation to PAC $137,863 PART XII, LINE 2D: Rental Expenses $52,377 true NO CAL LABORERS SCHOLARSHIP FOUNDATION 1121 l st 502 sacramento CA 95814 680319359 501(c)(3) 23000 fmv n/a sponsorship SAN MATEO COUNTY CENTRAL LABOR COUNCIL 1153 Chess Dr Ste 200 SAN MATEO CA 94404 940376370 501(C)(5) 9700 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 PRESIDENT 20108 537640 0 0 0 0 0 157513 0 21114 20108 716267 DE LA TORRE DAVID SECRETARY-TREASURER 178740 0 0 0 0 0 121601 0 21114 0 321455 0 HERNANDEZ RAMON BUSINESS MANAGER 203000 27600 0 0 0 0 108790 8004 21114 0 332904 35604 COURTNEY VINCENT J EXECUTIVE BOARD 25481 202719 0 0 0 0 0 103353 0 0 25481 306072 FOGLIO THERESA BUSINESS REP 161104 0 0 0 0 0 98237 0 21114 0 280455 0 HERNANDEZ DIEGO VICE PRES/BUSINESS REP 118334 0 0 0 0 0 54798 0 14246 0 187378 0 SAINZ ARTURO RECORDING SEC/BUSINESS REP 116733 0 0 0 0 0 54251 0 12529 0 183513 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 4279389 NA LO NO 261 LABORERS LOCAL 261 II LLC 3271 18th st san francisco CA 94110 940402185 bldg. corp. CA 817274 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