2026-05-14T14:42:00-07:00 2025-12-31 451621265 TED SOILEAU CPA LLC 429 GOVERNMENT ST FL 2 BATON ROUGE LA 70802 990 2025-01-01 421637053 SOUTHEAST LABORERS DISTRICT COUNCIL SOUT 6158720741 401 COMMERCE STREET NASHVILLE TN 37219 GLENN E FARNER JR Treasurer 2026-05-14 true Ted A Soileau P00852991 2257667910 2025 2025-03-06 01:10:19Z GLENN E FARNER JR 7683551 false 0121 X selaborers.org X 2004 TN THE ORGANIZATION'S PRIMARY PURPOSE IS ASSIST LOCAL UNIONS WITHIN ITS JURISDICTION WITH VARIOUS MATTERS 12 0 35 0 0 7004659 7378371 233470 265568 15947 39612 7254076 7683551 0 0 4769276 4771203 0 0 2210772 2135961 6980048 6907164 274028 776387 6093675 6872939 2877 6093675 6870062 THE ORGANIZATION'S PRIMARY PURPOSE IS ASSIST LOCAL UNIONS WITHIN ITS JURISDICTION WITH VARIOUS MATTERS false false THE ORGANIZATION PROVIDED ASSISTANCE TO LOCAL UNIONS WITHIN ITS JURISDICTION WITH MATTERS RELATING TO NEGOTIATING AND ADMINISTRATION OF CONTRACTS, ORGANIZING AND GENERAL OPERATION. false false true true false false false false false true true false false true true true false false false false false false false false false false false false true false false false false false false false false false false false true false false true 12 0 true 35 true false false false false false false false false X 12 0 false false false false true true true true true false false true true true true true true false false false X GLENN FARNER 6158720741 401 COMMERCE ST STE 5300 NASHVILLE TN 37219 GLENN EFARNER JR BUS. MGR./SEC. TRES. 40.00 10.00 302528 35055 124985 PEDRO S FRANCO President 5.00 40.00 X 17600 287693 5568 JOHNNY ORTON Vice President 40.00 5.00 X 214027 0 91600 WARD DAGLEY Trustee 40.00 5.00 X 146732 0 81733 GERALD ODOM Trustee 10.00 40.00 X 8500 145423 2219 DENNIS MILLER Trustee 40.00 5.00 X 98430 0 18276 ANDREI ROLLE Trustee 10.00 40.00 X 9350 98788 2958 MIGUEL ARAGON Trustee 10.00 40.00 X 3400 100868 986 EDWARD ROBINSON Trustee 40.00 5.00 X 65810 0 37892 MARK HOLT Trustee 10.00 40.00 X 9350 0 2712 RONNIE BURRIS Trustee 10.00 40.00 X 3400 0 986 HUBERT DAWSON Trustee 10.00 40.00 X 1700 0 493 880827 667827 370408 3 false true false Enterprise FM Trust PO BOX 800089 KANSAS CITY MO 64180 VEHICLE LEASING 384343 TRUIST BANK PO BOX 890943 CHARLOTTE NC 28289 OFFICE SPACE RENTAL 155128 2 0 MEMBER DUES 900099 45911 45911 ORGANIZING 900099 7254225 7254225 PROGRAM SERVICE 900099 78235 78235 7378371 265568 265568 0 0 13928 13928 13928 13928 0 0 0 0 REIMBURSEMENTS 900099 25684 25684 25684 7683551 7417983 265568 0 0 0 0 994443 0 1667185 1219665 689559 200351 0 46567 33979 0 0 11516 236723 190951 120355 124705 0 203789 451240 0 66134 0 0 55431 72396 AUTOMOBILE EXPENSES 384343 PAC DONATION 45911 DONATION 32966 CONTRACTORS 31650 27305 6907164 0 0 0 302430 516860 1591668 1756053 0 0 0 0 0 0 0 406915 323659 107394 83256 164939 172457 3915856 4333004 0 0 11388 11309 6093675 6872939 62 2815 0 2877 X 6093675 6870062 6093675 6870062 6093675 6872939 776387 X X false true X true false 45911 45911 45911 true TENNESSEE LABORERS PAC FUND 401 COMMERCE ST 5300 NASHVILLE TN 37219 261306068 45911 true false false 128182 109872 18310 278733 213787 64946 83256 4333004 2815 2815 X 7672035 7672035 11516 11516 7683551 6895648 6895648 11516 11516 6907164 Part X : FIN48 Footnote ACCOUNTING FOR THE UNCERTAINTY OF TAX POSITIONS CAN IMPACT THE FINANCIAL STATEMENTS. EVEN THOUGH THE DISTRICT COUNCIL IS EXEMPT FROM INCOME TAXES, THE DISTRICT COUNCIL MUST STILL CONSIDER WHETHER ITS EXEMPT INCOME AND OTHER ACTIVITIES OF THE DISTRICT COUNCIL MIGHT BE DETERMINED TO BE UNRELATED BUSINESS INCOME, AND WHETHER THE DISTRICT COUNCIL HAS PROPERLY MAINTAINED ITS TAX-EXEMPT STATUS. FASB ASC 740, FORMERLY 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 BOARD HAS ADOPTED THE PROVISIONS OF FASB ASC 740, FORMERLY FIN 48, EFFECTIVE DECEMBER 31, 2020. THE ACCOUNTING FOR ALL MATERIAL POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, ON ANY INCOME TAX RETURN IS GOVERNED BY FASB ASC 740, FORMERLY FIN 48. INCOME TAX RETURNS INCLUDE THOSE POSITIONS THAT WERE FILED OR THAT SHOULD HAVE BEEN FILED WITH FEDERAL TAXING AUTHORITIES. IT IS THE BOARD'S POLICY TO ASSESS ALL MATERIAL POSITIONS TAKEN ON ANY FEDERAL INCOME TAX RETURN. THE BOARD 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 THE ALL PRIOR OPEN REPORTING YEARS THAT COULD STILL BE SUBJECT TO EXAMINATION BY A TAXING AUTHORITY. THE BOARD HAS DETERMINED THAT ANY MATERIAL UNCERTAIN TAX POSTIONS THAT ARE PRESENTED TO THE BOARD WILL BE RECOGNIZED AND MEASURED USING A MORE-LIKELY-THAN-NOT, MLTN THRESHOLD. THE MLTN THRESHOLD MEANS THAT 1. A BENEFIT RELATED TO AN UNCERTIAN TAX POSTION MAY NOT BE RECOGNIZED IN THE FINANCIAL STATEMENTS UNLESS IT IS MLTN THAT THE POSITION WILL BE SUBSTAINED BASED ON ITS TECHNICAL MERITS, AND 2. THERE MUST BE MORE THAN A 50 PERCENT LIKELIHOOD THAT THE POSITION WOULD BE SUBSTAINED IF CHALLENGED AND CONSIDERED BY THE HIGHEST COURT IN THE RELEVANT JURISDICTION. MEASUREMENT OF ANY UNCERTAIN TAX POSITION WILL REQUIRE CALCULATING THE CUMULATIVE PROBABILTY 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 PERCENT 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 POSTIONS MUST BE REASSESSED, AS OF EACH YEAR END ANY UNRESOLVED UNCERTAIN TAX POSITIONS MUST BE REASSESSED, AND THE BOARD MUST DETERMINE WHETHER 1. THE FACTORS UNDERLYING THE SUSTAINABILTITY 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 FUND WILL BE REQUIRED TO ACCRUE INTEREST AND PENALTIES THAT, UNDER PRESENT TAX LAW, THE FUND WOULD INCUR IF THE UNCERTAIN TAX POSITION ULTIMATELY WERE NOT SUSTAINED. FOR THE YEAR ENDING DECEMBER 31, 2025, NO UNCERTAIN TAX POSITIONS WERE DETERMINED TO EXIST. X false false false GERALD ODOM Trustee 8500 145423 2219 8500 147642 GLENN EFARNER JR BUS. MGR./SEC. TRES. 302528 35055 124985 427513 35055 JOHNNY ORTON Vice President 214027 91600 214027 91600 PEDRO S FRANCO President 17600 287693 5568 17600 293261 WARD DAGLEY Trustee 146732 72201 9532 146732 81733 Form 990, Part VI, Section A, Line 6 THE ORGANIZATION HAS ELECTED VOTING DELEGATES PER THE LIUNA CONSTITUTION AND COUNCIL BY LAWS Form 990, Part VI, Section A, Line 7a THE DELEGATE BODY ELECTS THE GOVERNING BODY EXECUTIVE BOARD EVERY 4 YEARS AS REQUIRED BY THE ORGANIZATION'S CONSTITUTION AND BY LAWS. Form 990, Part VI, Section A, Line 7b ALL ACTIONS BY THE GOVERNING BOARD ARE SUBJECT TO RATIFICATION AND APPROVAL BY THE FULL DELEGATE BODY. Form 990, Part VI, Section B, Line 11b THE OFFICER'S HAVE RETAINED A LICENSED CERTIFIED PUBLIC ACCOUNTING FIRM TO ASSIST THEM IN THE PREPARATION OF THE IRS 990, AND TO ASSIST THEM IN COMPLIANCE WITH REPORTING IRS COMPLIANCE ISSUES. THE COMPLETED IRS FORM 990 IS REVIEWED BY THE SECRETARY-TREASURER & THE EXECUTIVE BOARD OF THE ORGANIZATION. ALL QUESTIONS CONCERNING THE RETURN & IRS COMPLIANCE ISSUES ARE ADDRESSED PRIOR TO SIGNING & FILING THE RETURN. Form 990, Part VI, Section B, Line 12c THE WRITTEN CONFLICT OF INTEREST POLICY IS INCLUDED IN THE ETHICS AND DISCIPLINARY PROCEDURE THAT IS PART OF THE CONSTITUTION BY WHICH OUR ORGANIZATION IS GOVERNED. ANY MEMBER CAN CONTACT THE LIUNA AN AFFILIATED ORGANIZATION ALSO GOVERNED BY THE CONSTITUTION INSPECTOR GENERAL WITH ANY COMPLIANT ARISING UNDER THE CONSTITUTION, THE ETHICAL PRACTICES CODE, OR ANY OTHER DISCIPLINARY RULE, REGULATION, PRACTICE, OR PROCEDURE ADOPTED BY THE LIUNA GENERAL EXECUTIVE BOARD. THE ETHICAL PRACTICES CODE EXPLAINS THE DISCIPLINARY PROCEDURE THAT MUST BE FOLLOWED WHEN NECESSARY AND THE INDEPENDENT OFFICERS WHO ARE ENTRUSTED TO ENFORCE THE CODE. THE US DEPARTMENT OF LABOR REQUIRES ALL NON CLERICAL EMPLOYEES TO REPORT ON FORM LM-30 POTENTIAL SITUATIONS WHERE THERE MAY BE CONFLICTS OF INTEREST. THIS INFORMATION IS OPEN TO THE PUBLIC. Form 990, Part VI, Section C, Line 19 THE CONSTITUION GOVERNING DOCUMENT AND ETHICS AND DISCIPLINARY PROCEDURE CONFLICT OF INTEREST POLICY IS AVAILABLE THROUGH THE UNITED STATES DEPARTMENT OF LABOR, OLMS, ON LINE PUBLIC DISCLOSURE ROOM. THE INFORMATION IS FILED UNDER THE LABORERS' INTERNATIONAL UNION OF NORTH AMERICA, WHO FILES THE INFORMATION ON BEHALF OF ALL AFFILATED ORGANIZATIONS. IN ADDITION, OUR ORGANIZATION FILES AN ANNUAL FINANCIAL REPORT WITH THE DEPARTMENT OF LABOR WHICH CAN ALSO BE OTAINED ON THE ONLINE PUBLIC DISCLOSURE ROOM. THE ORGANIZATION FURTHER PROVIDES COPIES OF FORM 990 UPON WRITTEN REQUEST. FORM 990, ITEM K, OTHER FORM OF ORGANZATION LABOR ORGANZATION FORM 990, PART VII TAX SOFTWARE HAS LIMITATIONS ON TITLE/POSITION FOR OFFICERS. WE ARE USING SCHEDULE O TO PROVIDE THE ACTUAL TITLES TO THESE OFFICERS. Pedro Franco - President, Johnny Orton - Vice President, Glenn E. Farner - Business Manager/Secretary-Treasurer, Tony Dagley - Board Member, Dennis Miller - Past Board Member, Mark Holt - Board Member, Keith Robinson - Past Auditor, Ronnie Burris - Auditor, Miguel A. Aragon - Auditor, Scotty Odom - Board Member, Andrei Rolle - Board Member, and Hubert Dawson - Auditor. Glenn E. Farner Business Manager/Secretary-Treasurer is both an officer and key employee. FORM 990, PART VIII THE SOFTWARE PROGRAM HAS LIMITATIONS ON THE BUSINESS CODES, THE CORRECT BUSINESS CODE IS 813930. THE BUSINESS CODE SELECTED IS FOR OTHER ACTIVITIES. FORM 990, PART XII, LINE 2C THE EXECUTIVE BOARD IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT. THERE HAS BEEN NO CHANGE IN THIS PROCESS. 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