Civic Intelligence

Laborers District Council of Ohio

EIN 31-4229654 • 501(c)5 • Westerville, OH

Profile

To represent union members in the workplace in negotiations and to pursue job opportunities with employers for members.

152 Dorchester SquareWesterville, OH 43081

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

12th percentile

0.00x

Higher debt load relative to assets than 12% of similar nonprofits.

501(c)5 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

12th percentile

0.00x

Higher debt load relative to revenue than 12% of similar nonprofits.

501(c)5 • $25M-$50M nonprofits • Source year 2024

Net Margin

70th percentile

23%

Higher net margin than 70% of similar nonprofits.

501(c)5 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

87th percentile

$450,062

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

501(c)5 • $25M-$50M nonprofits • Source year 2024

Asset Growth

74th percentile

13%

Faster asset growth than 74% of similar nonprofits.

501(c)5 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

87th percentile

25%

Faster revenue growth than 87% of similar nonprofits.

501(c)5 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$34,614,202

Up $4,017,694 (+13%) from 2023

Liabilities

Up

$1,835

Up $1,835 from 2023

Net Assets

Up

$34,612,367

Up $4,015,859 (+13%) from 2023

Revenue

Up

$12,114,243

Up $2,403,621 (+25%) from 2023

Expenses

Up

$9,275,047

Up $974,766 (+12%) from 2023

Net Income

Up

$2,839,196

Up $1,428,855 (+101%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$40M$30M$20M$10M$0Assets 2011: $6,777,650Liabilities 2011: $607,276Net Assets 2011: $6,170,3742011Assets 2012: $7,687,729Liabilities 2012: $600,908Net Assets 2012: $7,086,8212012Assets 2013: $8,919,409Liabilities 2013: $703,665Net Assets 2013: $8,215,7442013Assets 2014: $9,825,909Liabilities 2014: $703,454Net Assets 2014: $9,122,4552014Assets 2015: $11,360,370Liabilities 2015: $565,935Net Assets 2015: $10,794,4352015Assets 2016: $13,636,685Liabilities 2016: $526,415Net Assets 2016: $13,110,2702016Assets 2017: $17,797,723Liabilities 2017: $572,158Net Assets 2017: $17,225,5652017Assets 2018: $19,509,137Liabilities 2018: $0Net Assets 2018: $19,509,1372018Assets 2019: $23,783,953Liabilities 2019: $0Net Assets 2019: $23,783,9532019Assets 2020: $26,667,281Liabilities 2020: $8,499Net Assets 2020: $26,658,7822020Assets 2021: $28,477,604Liabilities 2021: $0Net Assets 2021: $28,477,6042021Assets 2022: $27,738,148Liabilities 2022: $4,709Net Assets 2022: $27,733,4392022Assets 2023: $30,596,508Liabilities 2023: $0Net Assets 2023: $30,596,5082023Assets 2024: $34,614,202Liabilities 2024: $1,835Net Assets 2024: $34,612,3672024

Highlighted filing

2024

Assets$34,614,202
Liabilities$1,835
Net Assets$34,612,367

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0Expenses 2011: $5,535,3292011Expenses 2012: $5,830,6642012Revenue 2013: $6,938,193Expenses 2013: $6,064,549Net Income 2013: $873,6442013Revenue 2014: $7,645,047Expenses 2014: $6,754,344Net Income 2014: $890,7032014Revenue 2015: $7,182,437Expenses 2015: $5,384,780Net Income 2015: $1,797,6572015Revenue 2016: $8,653,158Expenses 2016: $6,590,020Net Income 2016: $2,063,1382016Revenue 2017: $9,756,534Expenses 2017: $6,102,805Net Income 2017: $3,653,7292017Revenue 2018: $8,953,352Expenses 2018: $6,229,576Net Income 2018: $2,723,7762018Revenue 2019: $9,118,969Expenses 2019: $6,451,765Net Income 2019: $2,667,2042019Revenue 2020: $8,800,852Expenses 2020: $6,808,172Net Income 2020: $1,992,6802020Revenue 2021: $8,436,822Expenses 2021: $6,559,375Net Income 2021: $1,877,4472021Revenue 2022: $9,272,246Expenses 2022: $7,234,625Net Income 2022: $2,037,6212022Revenue 2023: $9,710,622Expenses 2023: $8,300,281Net Income 2023: $1,410,3412023Revenue 2024: $12,114,243Expenses 2024: $9,275,047Net Income 2024: $2,839,1962024

Highlighted filing

2024

Revenue$12,114,243
Expenses$9,275,047
Net Income$2,839,196

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$34.6$0.00$34.6$12.1$9.28$2.84
2023Detailed filing. Detailed filing data is available for this year.$30.6$0.00$30.6$9.71$8.30$1.41
2022Detailed filing. Detailed filing data is available for this year.$27.7$0.00$27.7$9.27$7.23$2.04
2021Detailed filing. Detailed filing data is available for this year.$28.5$0.00$28.5$8.44$6.56$1.88
2020Detailed filing. Detailed filing data is available for this year.$26.7$0.01$26.7$8.80$6.81$1.99
2019Detailed filing. Detailed filing data is available for this year.$23.8$0.00$23.8$9.12$6.45$2.67
2018Detailed filing. Detailed filing data is available for this year.$19.5$0.00$19.5$8.95$6.23$2.72
2017Detailed filing. Detailed filing data is available for this year.$17.8$0.57$17.2$9.76$6.10$3.65
2016Detailed filing. Detailed filing data is available for this year.$13.6$0.53$13.1$8.65$6.59$2.06
2015Detailed filing. Detailed filing data is available for this year.$11.4$0.57$10.8$7.18$5.38$1.80
2014Detailed filing. Detailed filing data is available for this year.$9.83$0.70$9.12$7.65$6.75$0.89
2013Detailed filing. Detailed filing data is available for this year.$8.92$0.70$8.22$6.94$6.06$0.87
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.69$0.60$7.09$5.83
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.78$0.61$6.17$5.54
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 27, 2025
Return Version
2024v5.2
Gross Receipts
$12,114,243
Mission and Program Overview

Mission

The organizations mission is to provide its members with training, upgrading, organizing and legal services as necessary.

To represent union members in the workplace in negotiations and to pursue job opportunities with employers for members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$26,625,733$28,850,888▲ $2,225,155
Cash and Non-Interest-Bearing Accounts$3,108,149$4,925,785▲ $1,817,636
Land, Buildings, and Equipment, Net$862,626$837,529▼ $25,097
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$30,596,508$34,614,202▲ $4,017,694
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses-$1,835-
Total Liabilities$0$1,835▲ $1,835
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$30,596,508$34,612,367▲ $4,015,859
Total Net Assets Fund Balance$30,596,508$34,612,367▲ $4,015,859
Total Liabilities and Net Assets / Fund Balance$30,596,508$34,614,202▲ $4,017,694

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$403,523$374,642$778,165
Equipment$239,031$131,359$370,390
Leasehold Improvements$89,761$126,027$215,788
Land$97,000-$97,000
Other Land Buildings$8,214$40,503$48,717
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ralph ColeTreasurerFT$423,392$26,670$450,062
Robert E RichardsonPresident-$30,282-$30,282
Anthony Liberatone JrVice President-$27,398-$27,398
Clint PowellTrustee-$25,500-$25,500
Gary BretzTrustee-$23,800-$23,800
Robert MccaskillTrustee-$23,800-$23,800
Terrence JoyceTrustee-$23,800-$23,800
David FleetwoodTrustee-$18,032-$18,032

Highest Paid Contractors

ContractorServicesLocationCompensation
Mangano Law OfficesLegal2460 Fairmount Blvd Suite 225, Cleveland, OH 44106$104,902
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$9,150,132
Investment Income
$1,170,229
Other Revenue
$1,793,882
Change in Net Assets
$2,839,196

Audited Revenue Reconciliation

Revenue per Audited Statements
$12,114,243
Total Revenue per Audited Statements
$12,114,243
Total Revenue per Form 990
$12,114,243
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$7,480,970
Salaries, Compensation, and Employee Benefits$1,682,710
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$622,675
Other Salaries and Wages---$526,638
Pension Plan Contributions---$305,369
Depreciation Depletion---$142,228
Fees for Service Investment Mgmnt Fees---$121,739
Other Employee Benefits---$117,720
Benefits to Members---$111,367
Payroll Taxes---$110,308
Fees for Services Legal---$104,902
Office Expenses---$102,628
All Other Expenses---$100,326
Travel---$76,032
Other Expenses---$68,798
Occupancy---$64,993
Fees for Services Accounting---$45,591
Conferences and Meetings---$31,564
Insurance---$12,371
Information Technology---$6,658
Total Functional Expenses$0$0$0$9,275,047

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$9,275,047
Total Expenses per Audited Statements$9,275,047
Total Expenses per Form 990$9,275,047
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$221,560
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The district council is comprised of 24 separate laborer locals operating in the state of ohio. The twenty-four,24, operating locals are as follows 1. Local union 894, akron 2. Local union 245, ashtabula 3. Local union 1015, canton 4. Local union 265, cincinnati 5. Local union 860, clevland 6. Local union 310, cleveland 7. Local union 1099, cleveland 8. Local union 423, columbus 9. Local union 1410, dayton 10.local union 329, lima 11.local union 758, lorain 12.local union 1216, mansfield 13.local union 639, marietta 14.local union 574, marion 15.local union 534, middletown 16.local union 134, newcomerstown 17.local union 83, portsmouth 18.local union 480, sandusky 19.local union 809, steubenville 20.local union 500, toledo 21.local union 935, warren 22.local union 141, westerville 23.local union 125, youngstown 24.local union 530, zanesville

Form 990, Part VI, Section B, Line 11B

A copy of the irs form 990 is supplied by the preparer of the return,a licensed cpa, to the district council financial secretary/treasurer for his review and approval before signature and filing with the irs. The d.c. Financial secretary will make available a copy of the return to all members of the executive committee.

Form 990, Part VI, Section B, Line 12C

The written conflict of interest policy is included in the code of best practices that is part of the constitution by which our organization is governed. Any member or employee of the organization can contact the liuna general president with any complaint arising under the constitution, the code of best practices, or any other disiplinary procedure that must be followed when necessary and the independent officers who are entrusted to enforce the code. The u.s. Depoartment of labor requires all non-clerical employees to report on the 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

An annual audit is performed on the operations of the district council by an outside cpa and submitted to the financial secretary/treasurer. An international constitution, charter and bylaws govern the operations of the district council. Upon request by any party, the district council is required by federal law to make a copy of the filed tax returns available. At each union meeting a copy of the international constitution is available for any member to review and question. All financial records for each months activity are presented to the membership for their approval and review at each months union meetings. The operations of the organization are available to the public via the u.s. Department of labor website. The district council is required annually to file a prescribed form dol lm-2 that reports the cash basis activity of the district council.

Part VI Section B Line 13 & 14

The written whistleblower policy is inferred in the code of best practices that is part of the constitution by which our organization is governed. Any member or employee of the organization can contact the liuna general president with any complaint arising under the constitution, the code of best practices, or any other disiplinary procedure that must be followed when necessary and the independent officers who are entrusted to enforce the code. Additionally both the constitution and the governing documents mandate compliance with mandatory record retention policies as mandated by both the u.s. Department of labor and the internal revenue service.

Part VII, Section A

TAX SOFTWARE HAS LIMITATIONS ON TITLE/POSITION FOR OFFICERS. WE ARE USING SCHEDULE O TO PROVIDE THE ACTUAL TITLES TO THESE OFFICERS. Ralph Cole - Business Manager/Secretary Treasurer, Robert Richardson - President, Anthony Liberatore - Vice President, Clint Powell - Sergeant at Arms, Gary Bretz - Executive Board Member, Terrence Joyce - Executive Board Member, Robert McCaskill - Executive Board, David Fleetwood - Executive Board Member.

Filing and Contact Details

Filer

Filer Name
Laborers District Council of Ohio
EIN
31-4229654
Phone
6148959002
Address
152 DORCHESTER SQUARE, WESTERVILLE, OH 43081

Signing Officer

Name
Ralph Cole
Title
Treasurer
Signed
2025-10-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ralph Cole
Formed
1972
Legal Domicile
Oh
Voting Board Members
8
Independent Board Members
0
Employees
15

Preparer

Firm
Ted Soileau CPA LLC
Address
429 GOVERNMENT ST FL 2, BATON ROUGE, LA 70802
Preparer
Ted A Soileau
Phone
2257667910
Supplemental Narrative

Financial Statement Notes

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. Financial interpretation no. 48 i.e. 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 officers have adopted the provisions of fin 48 effective december 31, 2015. The accounting for all material positions taken, or expected to be taken, on any income tax return is governed by fin 48. Income tax returns include those positions that were filed or that should have been filed with federal taxing authorities. It is the officers policy to assess all material postions taken on any federal income tax return. The officers will require its 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 to all prior open reporting years that could still be subject to examination by a taxing authority. The officers have determined that any material uncertain tax positions that are presented to the officers will be recognized and measured using a more-likely-than-not , mltn threshold. The mltn threshold means that 1. A benefit related to an uncertain tax position may not be recognized in the financial statements unless it is mltn that the position will be sustained based on its technical merits, and 2. Theremust be more than a 50 likelihood that the position would be sustained if challenged and considered by the highest court in the relevant jurisdiction. Measurement of any uncertain tax position will require calculating the cumulative probability 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 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 position on an annual basis. As of each year end any unresolved uncertain tax postions must be reassessed, and the trustees must determine whether 1. The factors underlying the sustainability assertions 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, 2024, no uncertain tax positions were determined to exist.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING 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. FINANCIAL INTERPRETATION NO. 48 I.E. 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 OFFICERS HAVE ADOPTED THE PROVISIONS OF FIN 48 EFFECTIVE DECEMBER 31, 2015. THE ACCOUNTING FOR ALL MATERIAL POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, ON ANY INCOME TAX RETURN IS GOVERNED BY FIN 48. INCOME TAX RETURNS INCLUDE THOSE POSITIONS THAT WERE FILED OR THAT SHOULD HAVE BEEN FILED WITH FEDERAL TAXING AUTHORITIES. IT IS THE OFFICERS POLICY TO ASSESS ALL MATERIAL POSTIONS TAKEN ON ANY FEDERAL INCOME TAX RETURN. THE OFFICERS WILL REQUIRE ITS 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 TO ALL PRIOR OPEN REPORTING YEARS THAT COULD STILL BE SUBJECT TO EXAMINATION BY A TAXING AUTHORITY. THE OFFICERS HAVE DETERMINED THAT ANY MATERIAL UNCERTAIN TAX POSITIONS THAT ARE PRESENTED TO THE OFFICERS WILL BE RECOGNIZED AND MEASURED USING A MORE-LIKELY-THAN-NOT , MLTN THRESHOLD. THE MLTN THRESHOLD MEANS THAT 1. A BENEFIT RELATED TO AN UNCERTAIN TAX POSITION MAY NOT BE RECOGNIZED IN THE FINANCIAL STATEMENTS UNLESS IT IS MLTN THAT THE POSITION WILL BE SUSTAINED BASED ON ITS TECHNICAL MERITS, AND 2. THEREMUST BE MORE THAN A 50 LIKELIHOOD THAT THE POSITION WOULD BE SUSTAINED IF CHALLENGED AND CONSIDERED BY THE HIGHEST COURT IN THE RELEVANT JURISDICTION. MEASUREMENT OF ANY UNCERTAIN TAX POSITION WILL REQUIRE CALCULATING THE CUMULATIVE PROBABILITY 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 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 POSITION ON AN ANNUAL BASIS. AS OF EACH YEAR END ANY UNRESOLVED UNCERTAIN TAX POSTIONS MUST BE REASSESSED, AND THE TRUSTEES MUST DETERMINE WHETHER 1. THE FACTORS UNDERLYING THE SUSTAINABILITY ASSERTIONS 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, 2024, NO UNCERTAIN TAX POSITIONS WERE DETERMINED TO EXIST.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0LINE 3 - COMPENSATION ANNUALLY THE ELECTED OFFICERS AND THE MEMBERSHIP REPRESENTATIVES ESTABLISH THE PAY FOR ALL ELECTED OFFICERS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE DISTRICT COUNCIL IS COMPRISED OF 24 SEPARATE LABORER LOCALS OPERATING IN THE STATE OF OHIO. THE TWENTY-FOUR,24, OPERATING LOCALS ARE AS FOLLOWS 1. LOCAL UNION 894, AKRON 2. LOCAL UNION 245, ASHTABULA 3. LOCAL UNION 1015, CANTON 4. LOCAL UNION 265, CINCINNATI 5. LOCAL UNION 860, CLEVLAND 6. LOCAL UNION 310, CLEVELAND 7. LOCAL UNION 1099, CLEVELAND 8. LOCAL UNION 423, COLUMBUS 9. LOCAL UNION 1410, DAYTON 10.LOCAL UNION 329, LIMA 11.LOCAL UNION 758, LORAIN 12.LOCAL UNION 1216, MANSFIELD 13.LOCAL UNION 639, MARIETTA 14.LOCAL UNION 574, MARION 15.LOCAL UNION 534, MIDDLETOWN 16.LOCAL UNION 134, NEWCOMERSTOWN 17.LOCAL UNION 83, PORTSMOUTH 18.LOCAL UNION 480, SANDUSKY 19.LOCAL UNION 809, STEUBENVILLE 20.LOCAL UNION 500, TOLEDO 21.LOCAL UNION 935, WARREN 22.LOCAL UNION 141, WESTERVILLE 23.LOCAL UNION 125, YOUNGSTOWN 24.LOCAL UNION 530, ZANESVILLE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE IRS FORM 990 IS SUPPLIED BY THE PREPARER OF THE RETURN,A LICENSED CPA, TO THE DISTRICT COUNCIL FINANCIAL SECRETARY/TREASURER FOR HIS REVIEW AND APPROVAL BEFORE SIGNATURE AND FILING WITH THE IRS. THE D.C. FINANCIAL SECRETARY WILL MAKE AVAILABLE A COPY OF THE RETURN TO ALL MEMBERS OF THE EXECUTIVE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE WRITTEN CONFLICT OF INTEREST POLICY IS INCLUDED IN THE CODE OF BEST PRACTICES THAT IS PART OF THE CONSTITUTION BY WHICH OUR ORGANIZATION IS GOVERNED. ANY MEMBER OR EMPLOYEE OF THE ORGANIZATION CAN CONTACT THE LIUNA GENERAL PRESIDENT WITH ANY COMPLAINT ARISING UNDER THE CONSTITUTION, THE CODE OF BEST PRACTICES, OR ANY OTHER DISIPLINARY PROCEDURE THAT MUST BE FOLLOWED WHEN NECESSARY AND THE INDEPENDENT OFFICERS WHO ARE ENTRUSTED TO ENFORCE THE CODE. THE U.S. DEPOARTMENT OF LABOR REQUIRES ALL NON-CLERICAL EMPLOYEES TO REPORT ON THE FORM LM-30 POTENTIAL SITUATIONS WHERE THERE MAY BE CONFLICTS OF INTEREST. THIS INFORMATION IS OPEN TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AN ANNUAL AUDIT IS PERFORMED ON THE OPERATIONS OF THE DISTRICT COUNCIL BY AN OUTSIDE CPA AND SUBMITTED TO THE FINANCIAL SECRETARY/TREASURER. AN INTERNATIONAL CONSTITUTION, CHARTER AND BYLAWS GOVERN THE OPERATIONS OF THE DISTRICT COUNCIL. UPON REQUEST BY ANY PARTY, THE DISTRICT COUNCIL IS REQUIRED BY FEDERAL LAW TO MAKE A COPY OF THE FILED TAX RETURNS AVAILABLE. AT EACH UNION MEETING A COPY OF THE INTERNATIONAL CONSTITUTION IS AVAILABLE FOR ANY MEMBER TO REVIEW AND QUESTION. ALL FINANCIAL RECORDS FOR EACH MONTHS ACTIVITY ARE PRESENTED TO THE MEMBERSHIP FOR THEIR APPROVAL AND REVIEW AT EACH MONTHS UNION MEETINGS. THE OPERATIONS OF THE ORGANIZATION ARE AVAILABLE TO THE PUBLIC VIA THE U.S. DEPARTMENT OF LABOR WEBSITE. THE DISTRICT COUNCIL IS REQUIRED ANNUALLY TO FILE A PRESCRIBED FORM DOL LM-2 THAT REPORTS THE CASH BASIS ACTIVITY OF THE DISTRICT COUNCIL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE WRITTEN WHISTLEBLOWER POLICY IS INFERRED IN THE CODE OF BEST PRACTICES THAT IS PART OF THE CONSTITUTION BY WHICH OUR ORGANIZATION IS GOVERNED. ANY MEMBER OR EMPLOYEE OF THE ORGANIZATION CAN CONTACT THE LIUNA GENERAL PRESIDENT WITH ANY COMPLAINT ARISING UNDER THE CONSTITUTION, THE CODE OF BEST PRACTICES, OR ANY OTHER DISIPLINARY PROCEDURE THAT MUST BE FOLLOWED WHEN NECESSARY AND THE INDEPENDENT OFFICERS WHO ARE ENTRUSTED TO ENFORCE THE CODE. ADDITIONALLY BOTH THE CONSTITUTION AND THE GOVERNING DOCUMENTS MANDATE COMPLIANCE WITH MANDATORY RECORD RETENTION POLICIES AS MANDATED BY BOTH THE U.S. DEPARTMENT OF LABOR AND THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TAX SOFTWARE HAS LIMITATIONS ON TITLE/POSITION FOR OFFICERS. WE ARE USING SCHEDULE O TO PROVIDE THE ACTUAL TITLES TO THESE OFFICERS. Ralph Cole - Business Manager/Secretary Treasurer, Robert Richardson - President, Anthony Liberatore - Vice President, Clint Powell - Sergeant at Arms, Gary Bretz - Executive Board Member, Terrence Joyce - Executive Board Member, Robert McCaskill - Executive Board, David Fleetwood - Executive Board Member.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART VI SECTION B LINE 13 & 14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART VII, SECTION A
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