2025-11-04T07:03:31-08:00 2024-12-31 451621265 TED SOILEAU CPA LLC 429 GOVERNMENT ST FL 2 BATON ROUGE LA 70802 990 2024-01-01 610298401 LABORERS INTER UNION OF NA LOCAL 189 HCL LABO 8592780189 2631 WILHITE DRIVE LEXINGTON KY 40503 JEREMY JENKINS Treasurer 2025-11-04 true true Ted A Soileau P00852991 2257667910 2024 2025-03-06 01:10:19Z JEREMY JENKINS 2631 WILHITE DRIVE LEXINGTON KY 40503 940415 false 0121 X N/A X KY THE ORGANIZATION IS CHARTERED TO PROVIDE FOR THE WELL BEING OF ITS MEMBERS THROUGH COLLECTIVE BARGAINING, CONTRACT ADMINISTRATION, ORGANIZATION AND PROVIDING BETTER WORKING WAGES AND CONDITIONS. 11 0 5 0 0 588538 600157 4256 66328 7632 273930 600426 940415 0 6772 0 318464 381858 0 0 303045 548029 628281 929887 -27855 10528 1838595 1850816 11222 12915 1827373 1837901 THE ORGANIZATION IS CHARTERED TO PROVIDE FOR THE WELL BEING OF ITS MEMBERS THROUGH COLLECTIVE BARGAINING, CONTRACT ADMINISTRATION, ORGANIZATION AND PROVIDING BETTER WORKING WAGES AND CONDITIONS. false false LABOR UNION ORGANIZATION DEVOTED TO INSURING MEMBER SAFETY, CONTRACT NEGOTIATIONS FOR WAGES, HEALTH INSURANCE, PENSION BENEFITS, TRAINING BENEFITS, WORKING CONDITION BENEFITS, AND ETC. false false false true false false false false false true false 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 12 0 true 5 true false false false false false false false false X 11 0 false false false false true true true true true false false true true true true false false true true false X JEREMY JENKINS 8592780189 2631 WILHITE DR LEXINGTON KY 40503 JEREMY JENKINS Treasurer 40.00 0.00 X 106403 0 57853 DESIREE WALL Trustee 1.00 0.00 X 7924 0 0 CHRIS APPLEGATE Vice President 2.00 0.00 X 3900 0 0 TERRY BROWN Trustee 1.00 0.00 X 3851 0 0 DAVID WHITAKER Secretary 2.00 0.00 X 2550 0 0 BRAD SEXTON Trustee 1.00 0.00 X 1650 0 0 ROBERT AKIN Trustee 1.00 0.00 X 1500 0 0 BILLY APPLEGATE President 2.00 0.00 X 1500 0 0 JEFF DYER Trustee 1.00 0.00 X 1050 0 0 BRYANT MARSEE Trustee 1.00 0.00 X 1050 0 0 JONATHEN CUNDIFF Trustee 1.00 0.00 X 600 0 0 JAMES MULLINS Trustee 1.00 0.00 X 450 0 0 ROBERT AKIN Trustee 1.00 0.00 X 0 0 0 132428 57853 1 false true false 0 0 MEMBER DUES - DA 561300 8768 8768 MEMBERSHIP DUES 561300 591389 591389 600157 51803 51803 0 0 0 14525 14525 14525 14525 0 0 0 FIRE INSURANCE SETTLEMENT 272469 272469 REIMBURSEMENTS 900099 1461 1461 273930 940415 940415 0 0 0 0 132428 0 67298 87521 69937 24674 0 0 22961 0 0 7190 0 6554 39943 20560 0 6719 0 0 27492 0 81622 16473 10478 FIRE DAMAGE COSTS 240171 MEMBER EVENTS 34274 PER CAPITA OTHER 11950 DONATIONS 7049 14593 929887 0 0 0 189487 244300 1459495 1368904 0 0 0 0 0 0 0 652136 414524 189613 237612 0 0 0 0 0 1838595 1850816 11222 12915 11222 12915 X 1827373 1837901 1827373 1837901 1838595 1850816 10528 X false true X true false false true true false 50000 50000 485924 362926 122998 69190 8521 60669 47022 43077 3945 237612 PAYROLL LIABILITIES 12915 12915 X 940415 940415 940415 929887 929887 929887 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, 2023. 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 HAVE 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. X false false false JEREMY JENKINS Treasurer 106403 40278 17575 164256 Form 990, Part VI, Section A, Line 6 THE MEMBERS OF LABORERS LOCAL 189 ARE INDIVIDUALS WHO VOLUNTARILY ELECT TO ABIDE BY THE LABORERS INTERNATIONAL CONSTITUTIONS AND THE BY-LAWS OF LABORERS LOCAL 189. THESE MEMBERS WORK IN THE CONSTRUCTION/SERVICE INDUSTRY. Form 990, Part VI, Section A, Line 7a MEMBERS/SHAREHOLDERS ELECT GOVERNING BODY ONCE EVERY 3 YEARS THE MEMBERSHIP HAVE 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 THE LOCAL. Form 990, Part VI, Section A, Line 7b DECISIONS OF GOVERNING BODY APPROVAL BY MEMBERS OR SHAREHOLDERS SPECIFIC EVENTS REQUIRE APPROVAL OF THE MEMBERSHIP ON A MONTHLY BASIS AT UNION MEETINGS. PAYMENT OF BILLS THE LOCAL UNION INCURRS MADE AND MAJOR PURCHASES TO BE MADE ALL 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. Form 990, Part VI, Section B, Line 12c CONFLICT OF INTEREST POLICY IS INCLUDED IN THE CODE OF BEST PRACTIVES THAT IS PART OF THE CONSTITUTION BY WHICH OUR ORGANIZATION IS GOVERNED, ANY MEMBER OR EMPLOYEE OF THE ORGANIZATION CAN CONTACT THE LIUNA GENERAL PRESIDENT WITH ANY COMPLAINT ARISING UNDER THE CONSTITUTION, THE CODE OF BEST PRACTICES, OR ANY OTHER DISIPLINARY 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 THE FORM LM-30 POTENTIAL SITUATIONS WHERE THERE MAY BE CONFLICTS OF INTEREST. THIS INFORMATION IS OPEN TO THE PUBLIC. Form 990, Part VI, Section B, Line 15a THE EXECUTIVE BOARD AND THE MEMBERSHIP VOTE ON THE COMPENSATION FOR ALL ELECTED OFFICERS FOR SERVICES RENDERED TO THE LOCAL AND THE MEMBERSHIP. Form 990, Part VI, Section B, Line 15b THE EXECUTIVE BOARD AND THE MEMBERSHIP VOTE ON THE COMPENSATION FOR ALL ELECTED OFFICERS FOR SERVICES RENDERED TO THE LOCAL AND THE MEMBERSHIP. Form 990, Part VI, Section C, Line 19 ORGANIZATIONAL DOCUMENTS PUBLICLY AVAILABLE UPON REQUEST BY ANY PARTY, THE LOCAL IS REQUIRED BY FEDERAL LAW TO MAKE A COPY OF THE FILED TAX RETURNS AVAILABLE. AT EACH MONTHLY UNION MEETING A COPY OF THE INTERNATIONAL CONSTITUTION IS AVAILABLE FOR ANY MEMBER TO REVIEW AND QUESTION. ALL FINANCIAL RECORDS FOR EACH MONTHS ACTIVITY ARE PRESENTED TO THE MEMBERSHIP FOR THEIR APPROVAL AND REVIEW AT EACH MONTHS UNION MEETINGS. 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. JEREMY JENKINS: PRESIDENT/BUSINESS MANAGER/SEC.TREAS., CHRIS APPLEGATE: VICE PRESIDENT, BILLY APPLEGATE, PRESIDENT, RECORDING SECRETARY, DAVID WHITAKER: SERGEANT AT ARMS, JONATHAN CUNDIFF: AUDITOR, JAMES MULLINS: AUDITOR, TERRY BROWNS: AUDITOR, BRADLEY SEXTON: EXECUTIVE BOARD, : JEFF DYER EXECUTIVE BOARD, ROBERT AKIN: EXECUTIVE BOARD,. LABORERS INTL UNION OF NA 905 16TH STREET NW WASHINGTON DC 20006 530088501 LABOR UNION DC 501 C5 N/A false KENTUCKY LABORERS DC 1994 BY-PASS SOUTH LAWRENCEBURG KY 40342 610655782 LABOR UNION KY 501 C5 N/A false false false false false false false false false false false false false false false false false false false false