2015-11-13T11:16:48-08:00 2014-12-31 ANASTASI MOORE & MARTIN PLLC 104 S Division Spokane WA 99202 990 2014-01-01 910268235 Laborers International Union of North America LU 238 LABO 5093286660 1330 N Calispel St Spokane WA 99201 David Hawkins Business Manager 2015-10-12 true Paul J Anastasi CPA P00395796 5093230272 2014 2016-03-07 17:11:31Z 1620083 false false X N/A X 1906 WA Operation of Laborers Union Organization 9 9 4 0 0 751329 833277 10355 13782 968 616 762652 847675 0 0 317956 433077 0 0 330479 383118 648435 816195 114217 31480 1368075 1507668 45503 152347 1322572 1355321 Operation of Laborers Union Organization 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 779 members, including retirees, during 2014. 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 4 true false false false false false false false false false false false false X 9 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 Kathy Dalager 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 76127 0 0 Mark Roders Delegate 40.00 0.00 X 66768 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 0 0 0 Ronald Lynch Sergeant @ Arms 1.00 0.00 X 0 0 0 Richard Evans Officer 1.00 0.00 X 66758 0 0 209653 0 false false false 0 0 fees and assessment 58818 58818 Membership Dues & Assessm 774459 774459 833277 28671 28671 0 0 0 757519 770936 1472 -13417 -1472 -14889 -14889 0 0 0 Misc Income 616 616 616 847675 819004 28671 0 0 0 0 209653 0 53831 149560 0 20033 0 0 0 0 0 0 8887 5257 16642 0 0 0 0 0 0 0 0 23359 6205 Per Capita expenses 221446 contribution and donations 24034 Officer allowances & agent exp 22811 auto exp. 14236 40241 816195 0 0 0 257003 329070 112062 130542 0 54436 36580 0 0 0 0 3842 6300 515600 144591 148518 371009 792214 634166 0 0 0 1 1368075 1507668 45503 152347 45503 152347 X 1322572 1355321 1322572 1355321 1368075 1507668 31480 1269 X X false true X false false false Laborers Intl Union- Segregted acc 1330 n calispel Street Spokane WA 99201 910268235 8550 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 366881 72319 294562 93315 42228 51087 35404 30044 5360 371009 X 850416 -12148 -12148 862564 -14889 -14889 847675 817667 1472 1472 816195 816195 Part X : FIN48 Footnote Income taxes The Local is exempt from federal income taxes under Section 501(c)(3) 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, penalties. The Local files Form 990, Return of Organization Exempt from Income Tax, and is no longer subject to U.S. federal tax examinations by tax authorities for years before 2011. Part XII, Line 2d: Other expenses and losses per audited F/S Disposal of Building Auning $1472 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 officer and board members every three years at the 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 Form 990 draft is provided to management and the key officers for review and approval before it is filed, but not to all members. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Upon request, governing documents and annual tax returns are available for review by the public. The tax return 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 8550 1987 1.00000 true false false false false false false false false false false false false false false false false false false true Laborers Intl Union-Segregated Account s 8550 Cost