2025-11-13T16:46:19-06:00 2024-12-31 934400375 NGUYEN CPA LLC 4700 Millwood Dr Unit 86981 BATON ROUGE LA 70879 990 2024-01-01 731250310 LABORER INTERNATIONAL UNION OF 350 PIPELINE WORKERS LOCAL UNION LABO 7136727755 8441 GULF FWY 101 Houston TX 77017 Joshua Jones Business Mgr/Secretary-Treasurer 2025-05-07 false true JOHNNY NGUYEN P02464613 2253332083 X 2024 2025-03-06 01:10:19Z Joshua L Jones 8441 Gulf Fwy 101 Houston TX 77017 1420291 false 0121 X laborerslocal350.org X 1985 TX To represent and promote economic safety, health, and legal employment protections for members and their families. 11 5 5 4 0 0 180855 151933 352139 476981 127031 108391 0 5482 660025 742787 0 12125 9899 473544 531204 0 0 385312 508555 870981 1049658 -210956 -306871 4312215 4032631 0 0 4312215 4032631 TO REPRESENT AND PROMOTE ECONOMIC SAFETY, HEALTH, AND LEGAL EMPLOYMENT PROTECTIONS FOR MEMBERS AND THEIR FAMILIES. false false TO REPRESENT AND PROMOTE ECONOMIC SAFETY, HEALTH, AND LEGAL EMPLOYMENT PROTECTIONS FOR MEMBERS AND THEIR FAMILIES. 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 true false false false false false false false false false false false false false false false false true false false false false true X 1 0 true 5 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 false X 11 5 true false false false true true true true true false false false true true true true true true false true false false X Joshua Jones 7136727755 8441 Gulf Fwy Houston TX 77017 Joshua Jones Business Manager/Secretary-Treasurer 40 X X 117736 0 60647 Robert Ramos President 40 X X 73997 0 49859 Rita Jones Recording Secretary 6 X 0 0 0 Charles Booker Vice President 6 X 0 0 0 David Vail Seregeant at Arms 6 X 0 0 0 Shauneille Bell Auditor 6 X 0 0 0 Gustavo Gutierrez Auditor 6 X 0 0 0 Roman Mancias Auditor 6 X 0 0 0 Julio Salazar Executive Board 6 X 0 0 0 Richard Harwood Executive Board 6 X 0 0 0 Romualdo Garcia Executive Board 6 X 0 0 0 191733 0 110506 false true false 151933 151933 Working Dues 900099 412549 412549 Initiation and Readmission 900099 64432 64432 476981 149328 149329 0 0 0 600000 36567 618990 58514 -18990 -21947 -40937 -21947 -18990 0 0 0 Misc. Revenue 900099 5482 5482 5482 742787 460516 0 130339 9899 302239 105060 74634 24221 25050 56059 8776 35878 26827 46002 56072 161 136921 29985 26294 Donations 6540 Other Per Capita Tax 16608 Union Administration 34235 Automobile 25977 2220 0 0 0 1049658 0 0 0 97787 280710 122057 199813 6589 579632 109161 425640 470471 3666731 3075048 4312215 4032631 0 0 4312215 4032631 4312215 4032631 4312215 4032631 -306871 27287 X false true X true false false false false false Southwest Laborers PAC Fund 11720 E 21st St Ste D Tulsa OK 74129 030545870 2098 Midwest Region Laborers Political Lease education Fund 1 N Old St Capitol Plaza Springfield IL 62701 371400940 2220 false false false false false false false false false false false false true false false false false false false false false 0 false 0 0 0 0 0 false false false 0 138710 138710 161438 7589 153849 77715 43186 34529 17569 13771 3798 184200 44615 139585 470471 0 0 0 0 X 761298 27287 27287 734011 8776 8776 742787 1040882 0 1040882 8776 8776 1049658 PART X - FASB ASC 740 FOOTNOTE 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 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 Locals tax returns are subject to review for the years ended December 31, 2024, through 2022. false false X false false false false false false false false false false Joshua Jones Business ManagerSecre 117736 48454 12193 178383 0 Form 990, Page 1, Hc The Local files as a tax-exempt entity under the group exemption number of the Laborers International Union of North America (LIUNA). The LiUNA Pipeline Workers Local Union No. 350 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 is required to be filed. Form 990, Part VI, Line 6 The members of LiUNA Pipeline Workers Local No. 350 are individuals who voluntarily elect to abide by the Laborers International Constitution and the bylaws of LiUNA Pipeline Workers Local No. 350. These members work in the construction and pipeline industries. 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 LiUNA Pipeline Workers Local No. 350. Form 990, Part VI, Line 7b Specific events require approval by the membership on a monthly basis at union meetings. 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, Section B, 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 VI, LINE 2 Joshua L. Jones (Business Manager/Secretary-Treasurer) is the son of Rita Jones (Recording Secretary). Form 990, Part I, Line 6 These individuals are classified as volunteers because they do not receive any compensation for their service as board members. Furthermore, they do not possess any voting rights related to the organization's governance, which further supports their classification as non-governing volunteers rather than voting directors/trustees or employees. SOUTHWEST LABORERS DISTRICT COUNCIL 11720 EAST 21ST STREET SUITE D Tulsa OK 74129 030545870 DISTRICT COUNCIL OK 501C5 NO NO false LABORERS INT'L UNION OF NORTH AMERICA 905 16TH STREET NW Washington DC 20006 530088501 CENTRAL ORGANIZATION DC 501C5 NO NO false false false false false false false false false false false false false false false false false false true false SOUTHWEST LABORERS DISTRICT COUNCIL R 79256 COST LABORERS INT'L UNION OF NORTH AMERICA R 57665 COST