2017-03-10T10:31:41-08:00 2016-12-31 ANASTASI MOORE & MARTIN PLLC 9 South Washington St STE 600 Spokane WA 992013709 990 2016-01-01 910268235 Laborers International Union of North America LU 238 LABO 5093286660 1330 N Calispel St Spokane WA 99201 David Hawkins Business Manager 2017-03-10 true Paul J Anastasi CPA P00395796 5093230272 2016 2021-01-29 14:40:06Z 1287161 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. 13 10 5 14 0 0 792935 855410 16606 20425 1529 2893 811070 878728 0 0 441830 426042 0 0 374592 363815 816422 789857 -5352 88871 1400467 1624416 63389 65299 1337078 1559117 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 was 729 members, including retirees, during 2016. false 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 false false true true true false false true 0 0 false 5 true false false false false false false false false false false false false X 13 10 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 Kathy Dalager Board Auditor 1.00 0.00 X 0 0 0 Zachary Harris Board Auditor 1.00 0.00 X 0 0 0 James Tortorici Board Auditor 1.00 0.00 X 0 0 0 Steve Harris Vice President 1.00 0.00 X X 0 0 0 David Hawkins Treasurer 40.00 0.00 X X 78919 0 0 Mark Roders Delegate 40.00 0.00 X 69515 0 0 Ralph Fishburn President 5.00 0.00 X X 0 0 0 Jackie Lautenschlager Board Auditor 1.00 0.00 X 0 0 0 Adam Castle Secretary 1.00 0.00 X X 0 0 0 Jeffrey Kerr Exec. Board 1.00 0.00 X 0 0 0 Thomas Murray Exec. Board 1.00 0.00 X 0 0 0 Ronald Lynch Sergeant @ Arms 1.00 0.00 X X 0 0 0 Scott Holstrom Field Rep. 40.00 0.00 X 42114 0 0 Richard Evans Officer 40.00 0.00 X X 10700 0 0 201248 0 false false false 0 0 Fees and Assessments 900099 61174 61174 Membership Dues & Assessm 900099 794236 794236 855410 16401 16401 0 0 0 400957 11500 406803 1630 -5846 9870 4024 4024 0 0 0 Misc Income 900099 2893 2893 2893 878728 862327 16401 0 0 0 0 201248 0 56662 144099 0 24033 0 0 8300 0 0 0 800 10421 13254 0 0 0 0 0 0 0 0 32989 6526 Per Capita expenses 190717 Contributions and donations 23494 Officer allowances & agent exp 17196 Automobile expenses 15014 45104 789857 0 0 0 257309 325748 31911 43801 0 27239 33895 0 0 0 0 4714 4874 531025 178672 344197 352353 735097 863745 0 0 0 0 1400467 1624416 63389 65299 63389 65299 X 1337078 1559117 1337078 1559117 1400467 1624416 88871 133168 X X false true X false false false Laborers Intl Union- Segregted acc 1330 n calispel Street Spokane WA 99201 910268235 7300 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 372973 95892 277081 100034 49592 50442 38018 33188 4830 352353 X 1011896 133168 133168 878728 878728 789857 789857 789857 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 Street Spokane WA 99201 910268235 Segregated Political Fund WA Laborers International Union 238 Corp 7300 87 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 7300 Cash