2026-05-01T12:58:18-05:00 2025-12-31 MILLER KAPLAN ARASE LLP 3900 W ALAMEDA AVE STE 2400 BURBANK CA 915054302 990 2025-01-01 950684559 Southern California District Council of Laborers % S JIMENEZ BOOKKEEPER SOUT 6263506900 1123 Park View Ste 300 Covina CA 91724 PEDRO SANTILLAN SECRETARY TREASURER 6263506900 2026-04-29 true Alexandra Chernyak P01827839 8187692010 2025 2025-03-06 01:10:19Z JON PRECIADO 1123 Park View Ste 300 Covina CA 91724 21924290 false 0121 X N/A X LABOR UNION 1937 CA SEE SCHEDULE O 7 0 19 0 0 0 0 0 14935260 15360789 1808837 2295491 1907916 1994354 18652013 19650634 0 0 671502 745120 2700379 3174166 0 0 0 5879672 5586782 9251553 9506068 9400460 10144566 71800962 83606573 95144 97144 71705818 83509429 X TO UNITE THE LOCAL UNIONS WITHIN THE DISTRICT COUNCIL'S JURISDICTION IN ORDER TO ADVANCE THE ECONOMIC AND OTHER INTERESTS OF THE MEMBERSHIP AND SEEK CONTINUED IMPROVEMENTS WITHIN THE TERMS OF THE COLLECTIVE BARGAINING AGREEMENT. false false TO UNITE THE lOCAL UNIONS WITHIN THE DISTRICT COUNCIL'S JURISDICTION IN ORDER TO ADVANCE THE ECONOMIC AND OTHER INTERESTS OF THE MEMBERSHIP AND SEEK CONTINUED IMPROVEMENTS WITHIN THE TERMS OF THE COLLECTIVE BARGAINING AGREEMENT. false false false false 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 true false false false false false false true false false true 66 0 true 19 true true true false false false false false false false X 7 0 false false false false true true true true false false false true true true true true true true true false CA X S JIMENEZ BOOKKEEPER 6263506900 1123 PARK VIEW STE 300 COVINA CA 91724 X JON PRECIADO BUSINESS MANAGER 40.0 1.0 X X 487942 0 181278 PEDRO SANTILLAN SECRETARY TREASURER 40.0 1.0 X X 358356 0 143698 BENITO ROBLES FIELD REPRESENTATIVE 40.0 0.0 X 297630 0 126088 RICKY SMILES FIELD REPRESENTATIVE 40.0 0.0 X 251916 0 112830 LETICIA PRECIADO SECRETARY TO BUSINESS MGR. 40.0 0.0 X 201151 0 98432 ANDREW MAYORGA FIELD REPRESENTATIVE 40.0 0.0 X 152029 0 77384 ARACELI JIMENEZ BOOKKEEPER 40.0 0.0 X 127447 0 77058 JOSE ATENCIO auditor - PAST 1.0 0.0 X 126705 0 1763 ED LEARN AUDITOR - PAST 1.0 0.0 X 98682 0 705 SERGIO RASCON PRESIDENT 40.0 1.0 X X 33038 0 9581 MIKE DEA VICE PRESIDENT 1.0 0.0 X X 28129 0 8157 VALENTINE MACEDO EXECUTIVE BOARD 1.0 0.0 X 24511 0 6934 ALEX ARTIAGA EXECUTIVE BOARD 1.0 0.0 X 23911 0 6934 HERTSAHIND RAMIREZ EXECUTIVE BOARD 1.0 0.0 X 23911 0 6934 ALEX AGUILAR JR AUDITOR 1.0 0.0 X 15488 0 4492 ADRIAN ESPARZA AUDITOR 1.0 0.0 X 15488 0 4492 ANTHONY MIRELES SGT. AT ARMS 1.0 0.0 X 8192 0 2376 DARRELL DEAGUERO AUDITOR 1.0 0.0 X 8192 0 2376 2282718 0 871512 8 false true false Reich Adell Cvitan 330 N BRAND BLVD STE 250 GLENDALE CA 91203 legal fees 283256 LOZEAU DRURY LLP 1939 HARRISON ST STE 150 OAKLAND CA 94612 LEGAL FEES 2048458 2 0 MEMBERSHIP DUES AND ASSESSMENTS 900099 15360789 15360789 0 0 15360789 1725846 0 0 1725846 0 0 1193727 0 1193727 0 1193727 0 0 1193727 2804301 39000 2267177 6479 537124 32521 569645 0 0 569645 0 0 0 0 0 0 0 0 0 SEVERANCE CONTRIBUTIONS 900099 767892 767892 0 0 PARTICIPANT GROUP INSURANCE 900099 6805 6805 0 0 OTHER REVENUE 900099 25930 25930 0 0 800627 19650634 16161416 0 3489218 0 0 0 745120 1629432 0 888731 451774 119485 84744 0 361528 76080 0 0 0 53475 0 95012 0 0 685320 0 0 193021 0 67250 0 106996 CONTRACT ASSISTANCE 240000 REIMBURSED EXPENSES 49914 CONTRIBUTIONS 2994963 DEPRECIATION & AMORTIZATION 616116 47107 9506068 540675 662167 35950572 39580011 0 0 0 0 0 0 0 0 0 0 0 0 0 0 18934565 2861358 16413592 16073207 18896123 27291188 0 0 0 0 0 0 0 0 71800962 83606573 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 95144 97144 95144 97144 X 71701215 83505243 4603 4186 71705818 83509429 71800962 83606573 10144566 1659045 X X false true X true 4396800 4396800 13338007 2297577 11040430 805159 401269 403890 394599 162512 232087 16073207 0 ACCRUED SEVERANCE 9375 SECURITY DEPOSITS PAYABLE 87769 97144 X 21309679 1659045 1659045 19650634 19650634 9506068 9506068 9506068 PART X, LINE 2: ACCOUNTING principles REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE DISTRICT COUNCIL AND RECOGNIZE A TAX LIABILITY IF THE DISTRICT COUNCIL HAS TAKEN A TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY A TAX AUTHORITY. THE DISTRICT COUNCIL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. X true true X true false false JON PRECIADO BUSINESS MANAGER 487942 0 0 0 0 0 166608 0 14670 0 669220 0 PEDRO SANTILLAN SECRETARY TREASURER 358356 0 0 0 0 0 129028 0 14670 0 502054 0 ARACELI JIMENEZ BOOKKEEPER 127447 0 0 0 0 0 62388 0 14670 0 204505 0 BENITO ROBLES FIELD REPRESENTATIVE 297630 0 0 0 0 0 111418 0 14670 0 423718 0 RICKY SMILES FIELD REPRESENTATIVE 251916 0 0 0 0 0 98160 0 14670 0 364746 0 LETICIA PRECIADO SECRETARY TO BUSINESS MGR. 201151 0 0 0 0 0 83762 0 14670 0 299583 0 ANDREW MAYORGA FIELD REPRESENTATIVE 152029 0 0 0 0 0 65120 0 12264 0 229413 0 PART I, LINE 1A: FIRST CLASS TRAVEL IS IN ACCORDANCE WITH THE DISTRICT COUNCIL'S TRAVEL EXPENSE POLICY. PART I, LINE 4A: JOSE ATENCIO, AUDITOR-PAST, RECEIVED $120,625 IN SEVERANCE PAY THAT WAS INCLUDED IN THE REPORTABLE COMPENSATION. ED LEARN, AUDITOR-PAST, RECEIVED $96,250 IN SEVERANCE PAY THAT WAS INCLUDED IN THE REPORTABLE COMPENSATION. LETICIA PRECIADO SPOUSE OF JON PRECIADO, BUS. MGR. 201151 EMPLOYEE OF THE DIST. COUN. false ZANE PRECIADO SON OF JON PRECIADO, BUS. MGR. 78887 EMPLOYEE OF THE DIST. COUN. false PART I, LINE 1: to unite the local unions within the district council's jurisdiction in order to advance the economic and other interests of the membership and seek continued improvements within the terms of the collective bargaining agreement. part vi, lines 6 and 7: the district council is made up of local unions with memberships totaling approximately 34,000; the district council has no members. delegates of the affiliated local unions vote; these delegates elect the members of the district council's governing body and approve significant decisions of the governing body. part vi, line 8b: the district council does not have any committees that act on behalf of the governing body. part vi, line 11b: form 990 was reviewed by an officer of the district council before it was filed. part vi, line 12c: the written conflict of interest policy is included in the liuna policies. any member or employee of the district council can contact the liuna (an affiliated organization also governed by the constitution) general president with any complaint arising under the constitution, the liuna policies or any other disciplinary rule, regulation, practice, or procedure adopted by the liuna general executive board. the liuna policies explain the disciplinary procedure that must be followed when necessary and the independent officers who are entrusted to enforce the liuna policies. 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 13: THIS IS PART OF THE LIUNA POLICIES AND OVERSEEN BY THE INSPECTOR GENERAL'S OFFICE. part vi, line 15: compensation to officers is approved by the delegates and is described in the district council's by-laws. part vi, line 19: the constitution (governing document) and liuna policies (conflict of interest policy) are available through the united states department of labor, olms, online public disclosure room. the information is filed under laborers' international union of north america, which files the information on behalf of all affiliated organizations. in addition, the district council files an annual financial report with the department of labor which can also be obtained on the online public disclosure room. part vii, section a, line 1a: an individual trustee/director of the district council is also an officer of laborers' international union of hcl, a related organization. compensation received from this related organization is properly reported on its annual information returns. part xii, line 1: modified cash basis of accounting is used to prepare the form 990. CA LAB FOR EQUALITY AND PROG 1123 PARK VIEW STE 300 COVINA CA 91724 912081846 POLITICAL COM CA 527 N/A NA false so ca district council of laborers pac 1123 PARK VIEW STE 300 COVINA CA 91724 462900462 political com CA 527 n/a na false SUPPORTERS ALLIANCE FOR ENVIRONMENTAL RE 1123 PARK VIEW STE 300 COVINA CA 91724 833650876 CHARITABLE OR CA 501(C)(3) PF NA false false true false false false false false false false false false false false true false false false false false