STRATEGY STUDIO / PUBLIC DATA EXPLORER

LABORERS INTERNATIONAL UNION OF NORTH AMERICA: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
LABORERS INTERNATIONAL UNION OF NORTH AMERICA (EIN 42-1637053)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-05-10
IRS object ID
202501309349300205
Schema version
2024v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-05-10T05:59:15-07:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN451621265PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1TED SOILEAU CPA LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1429 GOVERNMENT ST FL 2AddressLine1Txt
CityBATON ROUGECityNm
State AbbreviationLAStateAbbreviationCd
ZIP70802ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN421637053EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SOUTHEAST LABORERS DISTRICT COUNCILBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSOUTBusinessNameControlTxt
Phone6158720741PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1401 COMMERCE STREETAddressLine1Txt
CityNASHVILLECityNm
State AbbreviationTNStateAbbreviationCd
ZIP37219ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGLENN E FARNER JRPersonNm
Person TitleTreasurerPersonTitleTxt
Signature2025-05-10SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTed A SoileauPreparerPersonNm
PTINP00852991PTIN
Phone2257667910PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerGLENN E FARNER JRPrincipalOfficerNm
Gross Receipts$7,254,076GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Group Exemption0121GroupExemptionNum
Organization501cYes (X)Organization501cInd
Website Addressselaborers.orgWebsiteAddressTxt
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation2004FormationYr
Legal Domicile StateTNLegalDomicileStateCd
Activity Or MissionTHE ORGANIZATION'S PRIMARY PURPOSE IS ASSIST LOCAL UNIONS WITHIN ITS JURISDICTION WITH VARIOUS MATTERSActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee34TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$6,616,796PYProgramServiceRevenueAmt
CY Program Service Revenue$7,004,659CYProgramServiceRevenueAmt
PY Investment Income$170,049PYInvestmentIncomeAmt
CY Investment Income$233,470CYInvestmentIncomeAmt
PY Other Revenue$65,305PYOtherRevenueAmt
CY Other Revenue$15,947CYOtherRevenueAmt
PY Total Revenue$6,852,150PYTotalRevenueAmt
CY Total Revenue$7,254,076CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$4,513,650PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$4,769,276CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,001,793PYOtherExpensesAmt
CY Other Expenses$2,210,772CYOtherExpensesAmt
PY Total Expenses$6,515,443PYTotalExpensesAmt
CY Total Expenses$6,980,048CYTotalExpensesAmt
PY Revenues Less Expenses$336,707PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$274,028CYRevenuesLessExpensesAmt
Total Assets BOY$5,824,458TotalAssetsBOYAmt
Total Assets EOY$6,093,675TotalAssetsEOYAmt
Total Liabilities BOY$4,811TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$5,819,647NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$6,093,675NetAssetsOrFundBalancesEOYAmt
MissionTHE ORGANIZATION'S PRIMARY PURPOSE IS ASSIST LOCAL UNIONS WITHIN ITS JURISDICTION WITH VARIOUS MATTERSMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescTHE ORGANIZATION PROVIDED ASSISTANCE TO LOCAL UNIONS WITHIN ITS JURISDICTION WITH MATTERS RELATING TO NEGOTIATING AND ADMINISTRATION OF CONTRACTS, ORGANIZING AND GENERAL OPERATION.Desc
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyYes (true)PoliticalCampaignActyInd
Subject To Proxy TaxYes (true)SubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (true)ReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document12IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee34EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members12GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonGLENN FARNERPersonNm
Phone6158720741PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1401 COMMERCE ST STE 5300AddressLine1Txt
CityNASHVILLECityNm
State AbbreviationTNStateAbbreviationCd
ZIP37219ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
GLENN EFARNER JR
BUS. MGR./SEC. TRES.40.0010.00$298,176$35,055$120,151
PEDRO S FRANCO
President5.0040.00$20,036$275,793$5,810Yes (X)
JOHNNY ORTON
Vice President40.005.00$180,930$0$86,943Yes (X)
WARD DAGLEY
Trustee40.005.00$144,274$0$78,610Yes (X)
EDWARD ROBINSON
Trustee40.005.00$144,053$0$78,610Yes (X)
DENNIS MILLER
Trustee40.005.00$144,908$0$69,268Yes (X)
SCOTTY ODOM
Trustee10.0040.00$3,400$145,129$986Yes (X)
RONALD BURRIS
Trustee10.0040.00$3,400$115,106$986Yes (X)
ANDREI ROLLE
Trustee10.0040.00$7,650$92,222$2,219Yes (X)
MIGUEL ARAGON
Trustee10.0040.00$3,400$94,378$986Yes (X)
DAVID BRIER
Trustee40.005.00$74,293$0$12,130Yes (X)
MARK HOLT
Trustee10.0040.00$25,182$0$23,853Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,049,702TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$757,683TotReportableCompRltdOrgAmt
Total Other Compensation$480,552TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K5IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
Enterprise FM Trust
PO BOX 800089KANSAS CITYMO64180VEHICLE LEASING$366,626
TRUIST BANK
PO BOX 890943CHARLOTTENC28289OFFICE SPACE RENTAL$148,601
NETWORK SOLUTIONS GROUP LLC
509 LENTZ DRMADISONTN37115COMPUTER SUPPORT$105,913
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt
Total Contributions$0TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBER DUES900099$45,019$45,019
ORGANIZING900099$6,885,823$6,885,823
PROGRAM SERVICE900099$73,817$73,817
FieldValueIRS element (for citing)
Total Program Service Revenue$7,004,659TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$233,470TotalRevenueColumnAmt
Exclusion$233,470ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescREIMBURSEMENTSDesc
Business900099BusinessCd
Total Revenue Column$15,947TotalRevenueColumnAmt
Related Or Exempt Func Income$15,947RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$15,947OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,254,076TotalRevenueColumnAmt
Related Or Exempt Func Income$7,020,606RelatedOrExemptFuncIncomeAmt
Exclusion$233,470ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$994,443TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,640,579TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$1,275,507TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$571,939TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$286,808TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$54,727TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$19,516TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$9,876TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$296,934TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$163,249TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$131,318TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$120,571TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$191,216TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$479,896TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$175,494TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$50,780TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$64,466TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
AUTOMOBILE EXPENSES$366,626
PAC DONATION$45,019
ORGANIZING$15,541
CONTRACTORS$10,720

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$14,823TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$6,980,048TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$418,795BOYAmt
EOY$302,430EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,560,643BOYAmt
EOY$1,591,668EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$375,623LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$268,229LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$146,124BOYAmt
EOY$107,394EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$157,858BOYAmt
EOY$164,939EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$3,530,368BOYAmt
EOY$3,915,856EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$10,670BOYAmt
EOY$11,388EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$5,824,458BOYAmt
EOY$6,093,675EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$4,811BOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,811BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$5,819,647BOYAmt
EOY$6,093,675EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,819,647BOYAmt
EOY$6,093,675EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,824,458BOYAmt
EOY$6,093,675EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$274,028ReconcilationRevenueExpnssAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting OtherYes (X)MethodOfAccountingOtherInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Political Expenditures$45,019PoliticalExpendituresAmt
Internal Funds Contributed$45,019InternalFundsContributedAmt
Total Exempt Function Expend$45,019TotalExemptFunctionExpendAmt
Form1120 POL FiledYes (true)Form1120POLFiledInd

Section527 Political Org Section527PoliticalOrgGrp

Organization Business Name OrganizationBusinessName

FieldValueIRS element (for citing)
Business Name Line1TENNESSEE LABORERS PAC FUNDBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1401 COMMERCE ST 5300AddressLine1Txt
CityNASHVILLECityNm
State AbbreviationTNStateAbbreviationCd
ZIP37219ZIPCd
FieldValueIRS element (for citing)
EIN261306068EIN
Contributions Rcvd Dlvr$45,019ContributionsRcvdDlvrAmt
FieldValueIRS element (for citing)
Substantially All Dues NondedYes (true)SubstantiallyAllDuesNondedInd
Only In House LobbyingfalseOnlyInHouseLobbyingInd
Agree Carryover Prior YearfalseAgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$128,182OtherCostOrOtherBasisAmt
Depreciation$91,560DepreciationAmt
Book Value$36,622BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$247,441OtherCostOrOtherBasisAmt
Depreciation$176,669DepreciationAmt
Book Value$70,772BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$107,394TotalBookValueLandBuildingsAmt
Total Book Value Securities$3,915,856TotalBookValueSecuritiesAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$7,244,200TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$7,244,200RevenueSubtotalAmt
Investment Expenses Not Incld$9,876InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$9,876RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$7,254,076TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$6,970,172TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$6,970,172ExpensesSubtotalAmt
Investment Expenses Not Incld2$9,876InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$9,876ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$6,980,048TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart X : FIN48 FootnoteFormAndLineReferenceDesc
ExplanationACCOUNTING FOR THE UNCERTAINTY OF TAX POSITIONS CAN IMPACT THE FINANCIAL STATEMENTS. EVEN THOUGH THE DISTRICT COUNCIL IS EXEMPT FROM INCOME TAXES, THE DISTRICT COUNCIL MUST STILL CONSIDER WHETHER ITS EXEMPT INCOME AND OTHER ACTIVITIES OF THE DISTRICT COUNCIL MIGHT BE DETERMINED TO BE UNRELATED BUSINESS INCOME, AND WHETHER THE DISTRICT COUNCIL HAS PROPERLY MAINTAINED ITS TAX-EXEMPT STATUS. FASB ASC 740, FORMERLY 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 BOARD HAS ADOPTED THE PROVISIONS OF FASB ASC 740, FORMERLY FIN 48, EFFECTIVE DECEMBER 31, 2020. THE ACCOUNTING FOR ALL MATERIAL POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, ON ANY INCOME TAX RETURN IS GOVERNED BY FASB ASC 740, FORMERLY FIN 48. INCOME TAX RETURNS INCLUDE THOSE POSITIONS THAT WERE FILED OR THAT SHOULD HAVE BEEN FILED WITH FEDERAL TAXING AUTHORITIES. IT IS THE BOARD'S POLICY TO ASSESS ALL MATERIAL POSITIONS TAKEN ON ANY FEDERAL INCOME TAX RETURN. THE BOARD 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 THE ALL PRIOR OPEN REPORTING YEARS THAT COULD STILL BE SUBJECT TO EXAMINATION BY A TAXING AUTHORITY. THE BOARD HAS DETERMINED THAT ANY MATERIAL UNCERTAIN TAX POSTIONS THAT ARE PRESENTED TO THE BOARD WILL BE RECOGNIZED AND MEASURED USING A MORE-LIKELY-THAN-NOT, MLTN THRESHOLD. THE MLTN THRESHOLD MEANS THAT 1. A BENEFIT RELATED TO AN UNCERTIAN TAX POSTION MAY NOT BE RECOGNIZED IN THE FINANCIAL STATEMENTS UNLESS IT IS MLTN THAT THE POSITION WILL BE SUBSTAINED BASED ON ITS TECHNICAL MERITS, AND 2. THERE MUST BE MORE THAN A 50 PERCENT LIKELIHOOD THAT THE POSITION WOULD BE SUBSTAINED IF CHALLENGED AND CONSIDERED BY THE HIGHEST COURT IN THE RELEVANT JURISDICTION. MEASUREMENT OF ANY UNCERTAIN TAX POSITION WILL REQUIRE CALCULATING THE CUMULATIVE PROBABILTY 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 POSTIONS MUST BE REASSESSED, AS OF EACH YEAR END ANY UNRESOLVED UNCERTAIN TAX POSITIONS MUST BE REASSESSED, AND THE BOARD MUST DETERMINE WHETHER 1. THE FACTORS UNDERLYING THE SUSTAINABILTITY 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 FUND WILL BE REQUIRED TO ACCRUE INTEREST AND PENALTIES THAT, UNDER PRESENT TAX LAW, THE FUND 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.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmt
DENNIS MILLER
Trustee$144,908$69,268$144,908$69,268
EDWARD ROBINSON
Trustee$144,053$69,268$144,053$78,610$9,342
GLENN EFARNER JR
BUS. MGR./SEC. TRES.$298,176$418,327$35,055$35,055$120,151
JOHNNY ORTON
Vice President$180,930$79,164$180,930$86,943$7,779
PEDRO S FRANCO
President$20,036$5,810$20,036$281,603$275,793
WARD DAGLEY
Trustee$144,274$69,268$144,274$78,610$9,342

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section A, Line 6THE ORGANIZATION HAS ELECTED VOTING DELEGATES PER THE LIUNA CONSTITUTION AND COUNCIL BY LAWS
Form 990, Part VI, Section A, Line 7aTHE DELEGATE BODY ELECTS THE GOVERNING BODY EXECUTIVE BOARD EVERY 4 YEARS AS REQUIRED BY THE ORGANIZATION'S CONSTITUTION AND BY LAWS.
Form 990, Part VI, Section A, Line 7bALL ACTIONS BY THE GOVERNING BOARD ARE SUBJECT TO RATIFICATION AND APPROVAL BY THE FULL DELEGATE BODY.
Form 990, Part VI, Section B, Line 11bTHE OFFICER'S HAVE RETAINED A LICENSED CERTIFIED PUBLIC ACCOUNTING FIRM TO ASSIST THEM IN THE PREPARATION OF THE IRS 990, AND TO ASSIST THEM IN COMPLIANCE WITH REPORTING IRS COMPLIANCE ISSUES. THE COMPLETED IRS FORM 990 IS REVIEWED BY THE SECRETARY-TREASURER & THE EXECUTIVE BOARD OF THE ORGANIZATION. ALL QUESTIONS CONCERNING THE RETURN & IRS COMPLIANCE ISSUES ARE ADDRESSED PRIOR TO SIGNING & FILING THE RETURN.
Form 990, Part VI, Section B, Line 12cTHE WRITTEN CONFLICT OF INTEREST POLICY IS INCLUDED IN THE ETHICS AND DISCIPLINARY PROCEDURE THAT IS PART OF THE CONSTITUTION BY WHICH OUR ORGANIZATION IS GOVERNED. ANY MEMBER CAN CONTACT THE LIUNA AN AFFILIATED ORGANIZATION ALSO GOVERNED BY THE CONSTITUTION INSPECTOR GENERAL WITH ANY COMPLIANT ARISING UNDER THE CONSTITUTION, THE ETHICAL PRACTICES CODE, OR ANY OTHER DISCIPLINARY RULE, REGULATION, PRACTICE, OR PROCEDURE ADOPTED BY THE LIUNA GENERAL EXECUTIVE BOARD. THE ETHICAL PRACTICES CODE 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 FORM LM-30 POTENTIAL SITUATIONS WHERE THERE MAY BE CONFLICTS OF INTEREST. THIS INFORMATION IS OPEN TO THE PUBLIC.
Form 990, Part VI, Section C, Line 19THE CONSTITUION GOVERNING DOCUMENT AND ETHICS AND DISCIPLINARY PROCEDURE CONFLICT OF INTEREST POLICY IS AVAILABLE THROUGH THE UNITED STATES DEPARTMENT OF LABOR, OLMS, ON LINE PUBLIC DISCLOSURE ROOM. THE INFORMATION IS FILED UNDER THE LABORERS' INTERNATIONAL UNION OF NORTH AMERICA, WHO FILES THE INFORMATION ON BEHALF OF ALL AFFILATED ORGANIZATIONS. IN ADDITION, OUR ORGANIZATION FILES AN ANNUAL FINANCIAL REPORT WITH THE DEPARTMENT OF LABOR WHICH CAN ALSO BE OTAINED ON THE ONLINE PUBLIC DISCLOSURE ROOM. THE ORGANIZATION FURTHER PROVIDES COPIES OF FORM 990 UPON WRITTEN REQUEST.
FORM 990, ITEM K, OTHER FORM OF ORGANZATIONLABOR ORGANZATION
FORM 990, PART VIITAX SOFTWARE HAS LIMITATIONS ON TITLE/POSITION FOR OFFICERS. WE ARE USING SCHEDULE O TO PROVIDE THE ACTUAL TITLES TO THESE OFFICERS. Pedro Franco - President, Johnny Orton - Vice President, Glenn E. Farner - Business Manager/Secretary-Treasurer, Tony Dagley - Board Member, Dennis Miller - Board Member, David Brier - Board Member, Mark Holt - Board Member, Keith Robinson - Auditor, Ronald Burris - Auditor, Miguel A. Aragon - Auditor, Scotty Odom - Sergeant At Arms. Glenn E. Farner Business Manager/Secretary-Treasurer is both an officer and key employee.
FORM 990, PART VIIITHE SOFTWARE PROGRAM HAS LIMITATIONS ON THE BUSINESS CODES, THE CORRECT BUSINESS CODE IS 813930. THE BUSINESS CODE SELECTED IS FOR OTHER ACTIVITIES.
FORM 990, PART XII, LINE 2CTHE EXECUTIVE BOARD IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT. THERE HAS BEEN NO CHANGE IN THIS PROCESS.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (15 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationInd
LABORERS INTL UNION OF NORTH AMERICA
905 16TH STREET NWWASHINGTON DCLA20006530088501PARENT ORGANIZATIONDC501C5NOfalse
LIUNA LOCAL 99
1233 GOVERNMENT STBATON ROUGELA70802474041824LABOR UNIONLA501C5NOfalse
LIUNA LOCAL 366
PO BOX 687SHEFFIELDAL35660630108384LABOR UNIONAL501C5NOfalse
LIUNA LOCAL 386
115 HARRIS STREETMADISONTN37115620247247LABOR UNIONTN501C5NOfalse
LIUNA LOCAL 515
1004 EDGEWOOD AVENUE NEATLANTAGA30307620247247LABOR UNIONGA501C5NOfalse
LIUNA LOCAL 517
580JRENE STREETORLANDOFL32805590799841LABOR UNIONFL501C5NOfalse
LIUNA LOCAL 559
PO BOX 1211BIRMINGHAMAL352011211630108383LABOR UNIONAL501C5NOfalse
LIUNA LOCAL 692
9980 MAIN STREETZACHARYLA70791720524357LABOR UNIONLA501C5NOfalse
LIUNA LOCAL 818
10412 LEXINGTON DRIVETTTN37932620191785LABOR UNIONTN501C5NOfalse
LIUNA LOCAL 846
1701 CENTRAL AVECHATANOOGATN37408620247341LABOR UNIONTN501C5NOfalse
LIUNA LOCAL 1652
2020 NW 32ND STREETPOMPANO BEACHFL33064203181809LABOR UNIONFL501C5NOfalse
LIUNA LOCAL 630
550 BALMORAL CIRCLE NORTHJACKSONVILLEFL32218591988809LABOR UNIONFL501C5NOfalse
TENNESSEE LABORERS PAC FUND
401 COMMERCE STREETNASHVILLETN37219261306068POLITICAL ACTION COMMITTEETN527F3NOfalse
FLORIDA LABORERS PAC FUND
2020 NW 32nd StreetPompano BeachFL33064471029077POLITCAL ACTION COMMITTEEFL527F3NOfalse
DEROC
102 DORCHESTER SQUAREWESTERVILLEOH43081481289600ORGANIZING COMMITTEEOH501C5NOfalse
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgYes (true)TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (10 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
LIUNA LOCAL 99
s$5,774COST
LIUNA LOCAL 366
s$5,864COST
LIUNA LOCAL 386
s$7,481COST
LIUNA LOCAL 515
s$11,136COST
LIUNA LOCAL 517
s$8,354COST
LIUNA LOCAL 559
s$8,651COST
LIUNA LOCAL 692
s$3,385COST
LIUNA LOCAL 818
s$12,060COST
LIUNA LOCAL 846
s$4,936COST
LIUNA LOCAL 1652
s$6,176COST