2013-11-11T09:10:45-08:00 2012-12-31 ANASTASI MOORE & MARTIN PLLC 104 S Division Spokane WA 99202 990 2012-01-01 910268235 Laborers International Union of North America LU 238 LABO 5093286660 1330 N Calispel St Spokane WA 99201 David Hawkins 2013-11-11 true Paul J Anastasi CPA P00395796 5093230272 2012 2016-02-24 21:20:13Z 1580387 false false X N/A X 1906 WA Operation of Laborers Union Organization 12 12 3 0 0 703576 598306 22704 20515 3335 2182 729615 621003 0 0 293182 300580 0 0 325702 312955 618884 613535 110731 7468 1221590 1230187 38775 39904 1182815 1190283 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 757 members, including retirees, during 2012. false false false false true false false false false false true false false false false 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 false true true true false false true 0 0 false 3 true false false false false false false false false false false false false X 12 12 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 Sharon Scanlon 1.00 0.00 X 0 0 0 Ronald Lynch 1.00 0.00 X 0 0 0 Scott Holstrom 1.00 0.00 X X 0 0 0 Adam Castle 1.00 0.00 X 0 0 0 Jackie Lautenschlager 1.00 0.00 X 0 0 0 Ralph Fishburn 5.00 0.00 X X 0 0 0 Mark Roders 40.00 0.00 X 61997 0 0 David Hawkins 40.00 0.00 X 71580 0 0 Steve Harris 1.00 0.00 X X 0 0 0 Jeff Kerr 1.00 0.00 X 0 0 0 Dave Castle 1.00 0.00 X X 0 0 0 Thomas Murray 1.00 0.00 X 0 0 0 133577 0 false false false 0 0 Membership Dues & Assessm 554430 554430 fees and assessment 43876 43876 598306 32488 32488 0 0 0 947411 959384 -11973 -11973 -11973 0 0 0 Misc Income 2182 2182 2182 621003 600488 20515 0 0 0 0 133577 0 50156 101901 0 14946 0 0 7000 0 0 0 964 7791 10659 0 0 0 2176 0 0 0 0 11459 11474 auto exp. 11051 Officer allowances & agent exp 13388 political contributions 17810 Per Capita expenses 186813 32370 613535 0 0 0 197135 195079 110406 120685 0 36778 38448 0 0 0 0 9801 8517 221925 119847 111416 102078 756054 765380 0 0 0 0 1221590 1230187 38775 39904 38775 39904 X 1182815 1190283 1182815 1190283 1221590 1230187 7468 X X false true X false false false Laborers Intl Union- Segregted acc 1330 n calispel Street Spokane WA 99201 910268235 8500 true false false 20000 20000 169621 89752 79869 32304 30095 2209 102078 X Part X 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 2009. Form 990, Part XII, Line 2c 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. Form 990, Part VI, Line 19 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 VI, Line 11b 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 7b 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 7a 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 6 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. Laborers Intl Union-Segregated Account 1330 N Calispel Street Spokane WA 99201 910268235 Segregated Political Fund WA Laborers International Union 238 Corp 8500 217 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 8500 cost