2018-04-27T13:04:42-07:00 2017-12-31 208149084 ANASTASI MOORE & MARTIN PLLC 9 South Washington St STE 600 Spokane WA 992013709 990 2017-01-01 910268235 Laborers International Union of North America LU 238 LABO 5093286660 1330 N Calispel St Spokane WA 99201 Scott Holstrom Business Manag. 2018-04-27 true Paul J Anastasi CPA P00395796 5093230272 2017 2022-09-23 18:48:47Z 1326903 false false X N/A X 1906 WA Laborers' International Union of North America, Local 238 provides collective bargaining and job placement services to its members, and strives for the improvement of conditions for workers. 12 9 4 9 0 0 855410 1026710 20425 11240 2893 4030 878728 1041980 0 0 426042 470817 0 0 363815 414313 789857 885130 88871 156850 1624416 1679508 65299 69389 1559117 1610119 Laborers' International Union of North America, Local 238 provides collective bargaining and job placement services to its members, and strives for the improvement of conditions for workers. false false Labor Organization-to provide collective bargaining and job placement services to its members and to strive for improvement of conditions for workers. Total membership during 2017 was 762 members, including retirees. 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 false false false false false true true true false true 0 0 false 4 true false false false false false false false false false false false false X 12 9 false false false false true true true true true false false false false false false false false false false false X X Dave Castle 5093286660 1330 N Calispel Spokane WA 99201 Jack Tortorici President 1.00 0.00 X X 0 0 0 Adam Castle Secretary 1.00 0.00 X X 0 0 0 Scott Holstrom Business Manag. 40.00 0.00 X X 70642 0 0 Steve Harris Vice President 1.00 0.00 X X 0 0 0 Jeff Kerr Exec. Board 1.00 0.00 X 0 0 0 David Hawkins Exec. Board 40.00 0.00 X 87088 0 0 Thomas Murray Exec. Board 5.00 0.00 X 0 0 0 Matthew Hobbs Board Auditor 1.00 0.00 X 0 0 0 Jackie Lautenschlager Board Auditor 1.00 0.00 X 0 0 0 Zachary Harris Board Auditor 1.00 0.00 X 0 0 0 Ronald Lynch Sergeant @ Arms 1.00 0.00 X 0 0 0 Mark Roders Delegate 40.00 0.00 X 70642 0 0 228372 0 false false false 0 0 Fees and Assessments 900099 73089 73089 Membership Dues & Assessm 900099 953621 953621 1026710 16255 16255 0 0 0 279908 284923 -5015 -5015 -5015 0 0 0 Misc Income 900099 4030 4030 4030 1041980 1025725 16255 0 0 0 0 228372 0 60988 0 162076 19381 0 0 8556 0 0 3289 1524 14825 15688 0 0 4457 0 0 13440 0 0 33778 6946 Per Capita expenses 204588 Contributions and donations 42436 Officer allowances & agent exp 17499 Automobile expenses 15556 31731 885130 0 0 0 325748 391448 43801 139539 0 33895 49403 0 0 0 0 4874 5461 534650 210782 352353 323868 863745 769789 0 0 0 0 1624416 1679508 65299 69389 65299 69389 X 1559117 1610119 1559117 1610119 1624416 1679508 156850 -105848 X X false true X false false false Laborers Intl Union- Segregted acc 1330 n calispel Street Spokane WA 99201 910268235 6303 true false false Part I-A, Line 1 - Direct and Indirect Political Campaign Activities Transfer to Separate Segregated fund which contributes to various politcal campaigns 20000 20000 378265 108161 270104 100034 69599 30435 36351 33022 3329 323868 X 936132 -105848 -105848 1041980 1041980 885130 885130 885130 Part X : FIN48 Footnote Income taxes The Local is exempt from federal income taxes under Section 501(c)(5) of the Internal Revenue Code. Accordingly, no provision for income taxes is recorded in the accompanying financial statements. The Local has adopted FASB ASC 740-10 related to accounting for uncertain tax provisions. ASC 740-10 prescribes a recognition threshold and measurement process for accounting for uncertain tax positions and also provides guidance on various related matters such as derecognition, interest, and penalties. Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder The organization is a labor organization, formed for the benefit of it's membership. Members are those who work in the trade and pay their dues for representation. Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body The membership elects the officers and board members every three years at regularly held elections. Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders The board of directors brings actions to the membership for approval at the regular meeting. Minutes document the actions taken at meetings. Form 990, Part VI, Line 11b: Form 990 Review Process The Form 990 is provided to management and the key officers for review and approval before it is filed. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Upon request, governing documents and annual informational returns (Form 990) are available for review by the public. The 990 is also available to the public via www.guidestar.org. Form 990, Part XII, Line 2: Change of Oversight or Selection Process Financial statement draft is reviewed and approved by management for issuance. Journal entries are approved by the competent, designated individual. Laborers Intl Union-Segregated Account 1330 N Calispel St Spokane WA 99201 910268235 Segregated Political Fund WA Laborers International Union 238 Corp 6303 1990 1.00000 true false false false false false false false false false false false false false false false false false true false Laborers Intl Union-Segregated Account r 6303 Actual Cash