2020-06-16T08:35:44-07:00 2019-12-31 451621265 TED SOILEAU CPA LLC 2133 SILVERSIDE DRIVE STE C BATON ROUGE LA 70808 990 2019-01-01 620247247 LABORERS INTERNATIONAL UNION OF NORTH LOCAL NO 386 LABO 6156122386 115 HARRIS STREET MADISON TN 37115 JOHNNY ORTON Executive Director 2020-06-16 true Ted A Soileau P00852991 2257767910 2019 2020-09-23 17:36:50Z JOHNNY ORTON 115 HARRIS STREET MADISON TN 37115 250033 false 0121 X N/A X 1940 TN TO REPRESENT AND PROMOTE THE ECONOMIC, SAFETY, HEALTH AND LEGAL EMPLOYMENT PROTECTIONS FOR MEMBERS AND THEIR FAMILIES. X 11 0 0 0 0 212183 245738 3333 4295 0 215516 250033 0 15094 12629 25055 21200 0 0 198674 223143 238823 256972 -23307 -6939 333859 326920 0 333859 326920 TO REPRESENT AND PROMOTE THE ECONOMIC, SAFETY, HEALTH AND LEGAL EMPLOYMENT PROTECTIONS FOR MEMBERS AND THEIR FAMILIES. false false THE OBJECTIVE OF THIS LOCAL IS THE ESTABLISHMENT OF A CENTRAL REPRESENTATIVE BODY HAVING JURISICTION IN ALL MATTERS RELATED TO THE TRADE. 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 false false false false false false false false false false true false true false false true 21 0 true 0 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 true true false false false X JOHNNY ORTON 6156122386 115 HARRIS STREET MADISON TN 37115 MARVIN R DILLARD Secretary 5.00 0.00 X 3100 0 0 JOHNNY ORTON Executive Dir. 40.00 0.00 X 2925 0 0 Timothy Pickard Trustee 5.00 0.00 X 2750 0 0 Gary Cotton President 10.00 0.00 X 2100 0 0 Tony Hayes Vice President 5.00 0.00 X 2100 0 0 JEREMY S BATES Trustee 5.00 0.00 X 1925 0 0 Jeffery Bratton Trustee 5.00 0.00 X 1750 0 0 Ethan Link Trustee 5.00 0.00 X 1400 0 0 Matthew Powers Trustee 5.00 0.00 X 1050 0 0 Michael Baker Trustee 5.00 0.00 X 1050 0 0 David Rutledge Trustee 5.00 0.00 X 1050 0 0 21200 0 false false false 0 0 MEMBER DUES 900099 245738 245738 245738 4295 4295 0 0 0 0 0 0 0 0 250033 245738 4295 0 0 0 12629 21200 0 0 0 0 0 0 6030 25220 0 0 0 0 4030 24046 0 0 15600 3330 0 0 0 118446 1829 1056 PER CAPITA OTHER 12281 DONATIONS 11275 0 256972 0 0 0 119762 116752 206100 204000 0 0 0 0 0 0 0 35764 29596 7997 6168 0 0 0 0 0 333859 326920 0 0 X 333859 326920 333859 326920 333859 326920 -6939 X false true X true false false true false false 35764 29596 6168 6168 X 250033 250033 250033 256972 256972 256972 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, 2019. 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 POSTIONS 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 HAS 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 PERCENT 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 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 POSTIONS 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, 2019, NO UNCERTAIN TAX POSITIONS WERE DETERMINED TO EXIST. PER CAPITA 2019-12-31 112652 COST 530088501 LIUNA 905 16TH STREET NW WASHINGTON DC 20006 501(C)(5) false false false false Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder THE MEMBERS OF LOCAL 386 ARE INDIVIDUALS WHO VOLUNTARILY ELECT TO ABIDE BY THE LABORERS INTERNATIONAL CONSTITUTIONS AND THE BY LAWS OF LOCAL 386. THESE MEMBERS WORK IN THE CONSTRUCTION/SERVICE INDUSTRY Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body ONCE EVERY THREE 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, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders DECISIONS OF GOVERNING BODY APPROVAL BY MEMBERS OR SHAREHOLDER THE MEMBERSHIP RATIFIES THE DECISIONS OF THE ELECTED OFFICERS WHEN REQUIRED PURSUANT TO THE INTERNATIONAL CONSTITUTION AND BY LAWS. Form 990, Part VI, Line 11b: Form 990 Review Process 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 BUSINESS MANAGER - SEC/TREASURY FOR HIS REVIEW AND APPROVAL. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts WRITTEN CONFLICT OF INTEREST POLICY IS INCLUDED IN THE CODE OF BEST PRACTICES 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, Line 19: Other Organization 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 TRUSTEE'S. WE ARE USING SCHEDULE O TO PROVIDE THE ACTUAL TITLES TO THESE TRUSTEES. JOHNNY ORTON - BUSINESS MANAGER/ FINANCIAL SECRETARY, Gary Cotton - President, Tony Hayes - Vice President, Marvin R. Dillard - Recording Secretary, Jeremy S. Bates - Sergeant of Arms, Matthew Powers - Auditor, Michael Baker - Auditor, David Rutledge - Auditor, Jeffrey D. Bratton - Executive Board, Timothy Pickard - Executive Board, Ethan Link - Executive Board. LABORERS INTL UNION OF NORTH AMERICA 905 16TH STREET NW WASHINGTON DC 20006 530088501 PARENT ORGANIZATION DC 501C5 NO NO false SOUTHEAST LABORERS DISTRICT COUNCIL 401 COMMERCE STREET STE 5300 NASHVILLE TN 37219 421637053 DISTRICT COUNCIL TN 501C5 NO NO false false false false false false false false false false false false true false false false false false false false LABORERS INTL UNION OF NORTH AMERICA l 112652 COST SOUTHEAST LABORERS DISTRICT COUNCIL l 5794 COST