Civic Intelligence

Laborers' International Union of Na

EIN 45-0591265 • 501(c)5 • Ithaca, NY

Profile

The laborers international union of n.a. Local #785 is a member organization representing local chapters of the laborers international union of n.a. Afl-cio for the purpose of organizing all craftsmen working in the local jurisdictions who do not have union representation.

622 West State StreetIthaca, NY 14850

n/A

Siviq Scores

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

Liabilities / Assets

25th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

26th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Net Margin

56th percentile

10%

Higher net margin than 56% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

81st percentile

$191,722

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 11.7% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Asset Growth

53rd percentile

6.1%

Faster asset growth than 53% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

63rd percentile

9.9%

Faster revenue growth than 63% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,976,322

Up $170,661 (+6.1%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$2,976,322

Up $170,661 (+6.1%) from 2023

Revenue

Up

$1,633,355

Up $146,726 (+9.9%) from 2023

Expenses

Down

$1,469,192

Down $104,219 (-6.6%) from 2023

Net Income

Up

$164,163

Up $250,945 (+289%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $2,262,294Liabilities 2011: $0Net Assets 2011: $2,262,2942011Assets 2012: $1,935,691Liabilities 2012: $10,243Net Assets 2012: $1,925,4482012Assets 2013: $1,665,767Liabilities 2013: $251Net Assets 2013: $1,665,5162013Assets 2014: $1,623,456Liabilities 2014: $290Net Assets 2014: $1,623,1662014Assets 2015: $1,664,447Liabilities 2015: $393Net Assets 2015: $1,664,0542015Assets 2016: $1,841,341Liabilities 2016: $3,300Net Assets 2016: $1,838,0412016Assets 2017: $2,159,037Liabilities 2017: $3,453Net Assets 2017: $2,155,5842017Assets 2018: $2,421,731Liabilities 2018: $5,496Net Assets 2018: $2,416,2352018Assets 2019: $2,634,630Liabilities 2019: $6,443Net Assets 2019: $2,628,1872019Assets 2020: $2,716,817Liabilities 2020: $10,701Net Assets 2020: $2,706,1162020Assets 2021: $2,813,638Liabilities 2021: $642Net Assets 2021: $2,812,9962021Assets 2022: $2,869,607Liabilities 2022: $0Net Assets 2022: $2,869,6072022Assets 2023: $2,805,661Liabilities 2023: $0Net Assets 2023: $2,805,6612023Assets 2024: $2,976,322Liabilities 2024: $0Net Assets 2024: $2,976,3222024

Highlighted filing

2024

Assets$2,976,322
Liabilities$0
Net Assets$2,976,322

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,179,654Expenses 2011: $1,456,863Net Income 2011: -$277,2092011Revenue 2012: $1,195,714Expenses 2012: $1,533,802Net Income 2012: -$338,0882012Revenue 2013: $1,215,684Expenses 2013: $1,473,944Net Income 2013: -$258,2602013Revenue 2014: $1,197,145Expenses 2014: $1,238,970Net Income 2014: -$41,8252014Revenue 2015: $1,354,015Expenses 2015: $1,312,323Net Income 2015: $41,6922015Revenue 2016: $1,586,322Expenses 2016: $1,411,975Net Income 2016: $174,3472016Revenue 2017: $1,573,586Expenses 2017: $1,255,712Net Income 2017: $317,8742017Revenue 2018: $1,485,315Expenses 2018: $1,224,865Net Income 2018: $260,4502018Revenue 2019: $1,487,750Expenses 2019: $1,277,978Net Income 2019: $209,7722019Revenue 2020: $1,333,291Expenses 2020: $1,257,966Net Income 2020: $75,3252020Revenue 2021: $1,399,899Expenses 2021: $1,288,115Net Income 2021: $111,7842021Revenue 2022: $1,560,207Expenses 2022: $1,484,659Net Income 2022: $75,5482022Revenue 2023: $1,486,629Expenses 2023: $1,573,411Net Income 2023: -$86,7822023Revenue 2024: $1,633,355Expenses 2024: $1,469,192Net Income 2024: $164,1632024

Highlighted filing

2024

Revenue$1,633,355
Expenses$1,469,192
Net Income$164,163

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.98$0.00$2.98$1.63$1.47$0.16
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.81$0.00$2.81$1.49$1.57$0.09
2022Detailed filing. Detailed filing data is available for this year.$2.87$0.00$2.87$1.56$1.48$0.08
2021Detailed filing. Detailed filing data is available for this year.$2.81$0.00$2.81$1.40$1.29$0.11
2020Detailed filing. Detailed filing data is available for this year.$2.72$0.01$2.71$1.33$1.26$0.08
2019Detailed filing. Detailed filing data is available for this year.$2.63$0.01$2.63$1.49$1.28$0.21
2018Summary only. Only limited summary data is available for this year.$2.42$0.01$2.42$1.49$1.22$0.26
2017Summary only. Only limited summary data is available for this year.$2.16$0.00$2.16$1.57$1.26$0.32
2016Summary only. Only limited summary data is available for this year.$1.84$0.00$1.84$1.59$1.41$0.17
2015Summary only. Only limited summary data is available for this year.$1.66$0.00$1.66$1.35$1.31$0.04
2014Summary only. Only limited summary data is available for this year.$1.62$0.00$1.62$1.20$1.24$0.04
2013Summary only. Only limited summary data is available for this year.$1.67$0.00$1.67$1.22$1.47$0.26
2012Summary only. Only limited summary data is available for this year.$1.94$0.01$1.93$1.20$1.53$0.34
2011Summary only. Only limited summary data is available for this year.$2.26$0.00$2.26$1.18$1.46$0.28
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 3, 2025
Return Version
2024v5.1
Gross Receipts
$2,863,240
Mission and Program Overview

Mission

The laborers international union of n.a. Local #785 is a member organization representing local chapters of the laborers international union of n.a. Afl-cio for the purpose of organizing all craftsmen working in the local jurisdictions who do not have union representation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,805,661$2,976,322▲ $170,661
Savings and Temporary Cash Investments$2,075,185$2,443,407▲ $368,222
Other Notes and Loans Receivable, Net$212,552$202,380▼ $10,172
Investments in Publicly Traded Securities$374,134$200,372▼ $173,762
Land, Buildings, and Equipment, Net$95,400$70,720▼ $24,680
Cash and Non-Interest-Bearing Accounts$48,390$59,443▲ $11,053
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$2,805,661$2,976,322▲ $170,661
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,805,661$2,976,322▲ $170,661
Total Liabilities and Net Assets / Fund Balance$2,805,661$2,976,322▲ $170,661

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$70,720$109,748$180,468
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kasey EiklorBusiness ManagerFT$110,500$81,222$191,722
Charles HollisterSecretary/treasurerFT$81,843$73,108$154,951
Joshua OstExecutive BoardFT$64,502$60,307$124,809
Daniel NortonPresident (part Year)FT$21,024$17,941$38,965
Stanley WojtkowskiRecording Secretary-$1,875-$1,875
Lillie RobertsonExecutive Board-$1,500-$1,500
Prentice SmithVice President-$1,500-$1,500
Dennis HoltAuditor-$1,250-$1,250
Kasheem HillAuditor-$1,250-$1,250
Kyle LungerAuditor-$1,250-$1,250
Michael DundonSergeant at Arms-$1,042-$1,042
Brian PurtellExecutive Board(part Year)-$375-$375
Joshua SincebaughVice President(part Year)-$167-$167
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,520,463
Investment Income
$112,892
Other Revenue
$0
Change in Net Assets
$164,163

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,632,955
Revenue Not Reported on Financial Statements
$400
Revenue Not Reported on Form 990
$6,498
Total Revenue per Audited Statements
$1,639,453
Total Revenue per Form 990
$1,633,355
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$739,988
Other Expenses$729,204
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---$520,656
Other Salaries and Wages---$107,898
Pension Plan Contributions---$82,756
Office Expenses---$52,450
Travel---$33,428
Depreciation Depletion---$31,016
Payroll Taxes---$28,678
Occupancy---$24,000
Insurance---$22,536
Fees for Services Accounting---$21,500
All Other Expenses---$17,133
Other Expenses---$16,000
Fees for Services Legal---$3,778
Conferences and Meetings---$2,373
Fees for Service Investment Mgmnt Fees---$400
Total Functional Expenses$0$0$0$1,469,192

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,469,192
Expenses per Audited Statements$1,468,792
Total Expenses per Audited Statements$1,468,792
Expenses Not Reported on Financial Statements$400
Expenses Not Reported on Form 990$0
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
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

In order for the applicant to be eligible for membership a person must be working at the calling within the territory of the local union in which the individual applies for membership. The member has the right to attend and participate in meetings and functions of the local union, to be a candidate for and hold office or position in the the local union.

Form 990, Part VI, Section A, Line 7A

As each member in good-standing appears for the purpose of voting, such member shall report to the secretary-treasurer and present identification. When a member has shown dues are current and have qualified to vote, they shall each be given an official ballot and permitted to vote.

Form 990, Part VI, Section A, Line 7B

All members are encouraged to attend and participate in meetings.

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

The business manager and office manager review form 990 along with the draft of the financial statements, any proposed adjusting entries, internal financial records and other information provided to the accountants for the preparation of financial statements and form 990 for completeness, accuracy and approval.

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

The written conflict of interest policy is included in the liuna policies. Any memeber or employee of the organization can contact the liuna(an affiliated organization also governed by the constitution) general president with any complaint arising under the constitution, the liuna policies , or any other discilinary rule, regulation, practice, or procedure adopted by the liuna general executive board. The liuna policies explains the disciplinary procedure that must be followed when necessary and the independent officers who are entrusted to enforce the liuna policies. The us department of labor requires all non-clerical employees to report on form lm-30 potentia situations where there may be conflicts of interest. This information is open to the public.

Form 990, Part VI, Section B, Line 15

The salary and compensation to be paid to elected officers or officials shall be fixed prior to the nominations whereby eligible members cast votes for all elected members. The executive board may increase salaries or compensation to reflect the increase in the cost of living, said increase not to exceed the precentage of increase in the national consumer price index published by the bureau of labor statistics, u.s. Department of labor, provided further, that no such cost-of-living increase can be effected within one year of any other increase in salary or compensation.

Form 990, Part VI, Section C, Line 19

The constitution(governing document) and the liuna policies(conflict of interest policy) is available throught the united state department of labor, olms, online public disclosure room. The information is filed under laborers international union of north america, which files the information behalf of the affiliated organizations. In addition, our organization files an annual financial report with the department of labor which can also be obtained on the online public disclosure room.

Filing and Contact Details

Filer

Filer Name
LABORERS' INTERNATIONAL UNION OF NA
EIN
45-0591265
Phone
6072723122
Address
622 WEST STATE STREET, ITHACA, NY 14850

Signing Officer

Name
Josh Ost
Title
President
Phone
6072723122
Signed
2025-06-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Josh Ost
Formed
2008
Legal Domicile
Ny
Voting Board Members
8
Independent Board Members
0
Employees
18
Volunteers
0

Preparer

Firm
Insero Advisors LLC
Address
20 THORNWOOD DRIVE, ITHACA, NY 14850
Preparer
Patrick Jordan
Phone
6072724444
Supplemental Narrative

Additional Explanations

Form 990, Page 12, Part XII, Line 2C

The process for audit/review oversight and auditor/reviewer selection has not changed from the prior year.

Raw XML AppendixShowing 400 of 482 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/ActivityOrMissionDesc0THE LABORERS INTERNATIONAL UNION OF N.A. LOCAL #785 IS A MEMBER ORGANIZATION REPRESENTING LOCAL CHAPTERS OF THE LABORERS INTERNATIONAL UNION OF N.A. AFL-CIO FOR THE PURPOSE OF ORGANIZING ALL CRAFTSMEN WORKING IN THE LOCAL JURISDICTIONS WHO DO NOT HAVE UNION REPRESENTATION.
IRS990/AllOtherExpensesGrp/TotalAmt017133
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IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
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IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2BUSINESS MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT (PART YEAR)
IRS990/Form990PartVIISectionAGrp/TitleTxt4SERGEANT AT ARMS
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE PRESIDENT(PART YEAR)
IRS990/Form990PartVIISectionAGrp/TitleTxt6AUDITOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7EXECUTIVE BOARD(PART YEAR)
IRS990/Form990PartVIISectionAGrp/TitleTxt8RECORDING SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt9EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt10AUDITOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11AUDITOR
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IRS990/Form990ProvidedToGvrnBodyInd01
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IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE LABORERS INTERNATIONAL UNION OF N.A. LOCAL #785 IS A MEMBER ORGANIZATION REPRESENTING LOCAL CHAPTERS OF THE LABORERS INTERNATIONAL UNION OF N.A. AFL-CIO FOR THE PURPOSE OF ORGANIZING ALL CRAFTSMEN WORKING IN THE LOCAL JURISDICTIONS WHO DO NOT HAVE UNION REPRESENTATION.
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IRS990/MoreThan5000KToOrgInd00
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IRS990/OtherExpensesGrp/Desc2GIFTS AND DONATIONS
IRS990/OtherExpensesGrp/Desc3DEATH BENEFIT
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IRS990/OtherExpensesGrp/TotalAmt154000
IRS990/OtherExpensesGrp/TotalAmt252867
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IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt070720
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0109748
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0180468
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IRS990ScheduleD/InvestmentExpensesNotIncld2Amt0400
IRS990ScheduleD/InvestmentExpensesNotIncldAmt0400
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IRS990ScheduleD/RevenueNotReportedAmt06498
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0400
IRS990ScheduleD/RevenueSubtotalAmt01632955
IRS990ScheduleD/TotalBookValueLandBuildingsAmt070720
IRS990ScheduleD/TotalExpensesPerForm990Amt01469192
IRS990ScheduleD/TotalRevenuePerForm990Amt01633355
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01639453
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01468792
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0110500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt181843
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt063230
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt155116
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt017992
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt117992
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0KASEY EIKLOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1CHARLES HOLLISTER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0BUSINESS MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1SECRETARY/TREASURER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0191722
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1154951
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE SALARY AND COMPENSATION TO BE PAID TO ELECTED OFFICERS OR OFFICIALS SHALL BE FIXED PRIOR TO THE NOMINATIONS WHEREBY ELIGIBLE MEMBERS CAST VOTES FOR ALL ELECTED MEMBERS. THE EXECUTIVE BOARD MAY INCREASE SALARIES OR COMPENSATION TO REFLECT THE INCREASE IN THE COST OF LIVING, SAID INCREASE NOT TO EXCEED THE PRECENTAGE OF INCREASE IN THE NATIONAL CONSUMER PRICE INDEX PUBLISHED BY THE BUREAU OF LABOR STATISTICS, U.S. DEPARTMENT OF LABOR, PROVIDED FURTHER, THAT NO SUCH COST-OF-LIVING INCREASE CAN BE EFFECTED WITHIN ONE YEAR OF ANY OTHER INCREASE IN SALARY OR COMPENSATION.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0IN ORDER FOR THE APPLICANT TO BE ELIGIBLE FOR MEMBERSHIP A PERSON MUST BE WORKING AT THE CALLING WITHIN THE TERRITORY OF THE LOCAL UNION IN WHICH THE INDIVIDUAL APPLIES FOR MEMBERSHIP. THE MEMBER HAS THE RIGHT TO ATTEND AND PARTICIPATE IN MEETINGS AND FUNCTIONS OF THE LOCAL UNION, TO BE A CANDIDATE FOR AND HOLD OFFICE OR POSITION IN THE THE LOCAL UNION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AS EACH MEMBER IN GOOD-STANDING APPEARS FOR THE PURPOSE OF VOTING, SUCH MEMBER SHALL REPORT TO THE SECRETARY-TREASURER AND PRESENT IDENTIFICATION. WHEN A MEMBER HAS SHOWN DUES ARE CURRENT AND HAVE QUALIFIED TO VOTE, THEY SHALL EACH BE GIVEN AN OFFICIAL BALLOT AND PERMITTED TO VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL MEMBERS ARE ENCOURAGED TO ATTEND AND PARTICIPATE IN MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BUSINESS MANAGER AND OFFICE MANAGER REVIEW FORM 990 ALONG WITH THE DRAFT OF THE FINANCIAL STATEMENTS, ANY PROPOSED ADJUSTING ENTRIES, INTERNAL FINANCIAL RECORDS AND OTHER INFORMATION PROVIDED TO THE ACCOUNTANTS FOR THE PREPARATION OF FINANCIAL STATEMENTS AND FORM 990 FOR COMPLETENESS, ACCURACY AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE WRITTEN CONFLICT OF INTEREST POLICY IS INCLUDED IN THE LIUNA POLICIES. ANY MEMEBER OR EMPLOYEE OF THE ORGANIZATION CAN CONTACT THE LIUNA(AN AFFILIATED ORGANIZATION ALSO GOVERNED BY THE CONSTITUTION) GENERAL PRESIDENT WITH ANY COMPLAINT ARISING UNDER THE CONSTITUTION, THE LIUNA POLICIES , OR ANY OTHER DISCILINARY RULE, REGULATION, PRACTICE, OR PROCEDURE ADOPTED BY THE LIUNA GENERAL EXECUTIVE BOARD. THE LIUNA POLICIES EXPLAINS THE DISCIPLINARY PROCEDURE THAT MUST BE FOLLOWED WHEN NECESSARY AND THE INDEPENDENT OFFICERS WHO ARE ENTRUSTED TO ENFORCE THE LIUNA POLICIES. THE US DEPARTMENT OF LABOR REQUIRES ALL NON-CLERICAL EMPLOYEES TO REPORT ON FORM LM-30 POTENTIA SITUATIONS WHERE THERE MAY BE CONFLICTS OF INTEREST. THIS INFORMATION IS OPEN TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE SALARY AND COMPENSATION TO BE PAID TO ELECTED OFFICERS OR OFFICIALS SHALL BE FIXED PRIOR TO THE NOMINATIONS WHEREBY ELIGIBLE MEMBERS CAST VOTES FOR ALL ELECTED MEMBERS. THE EXECUTIVE BOARD MAY INCREASE SALARIES OR COMPENSATION TO REFLECT THE INCREASE IN THE COST OF LIVING, SAID INCREASE NOT TO EXCEED THE PRECENTAGE OF INCREASE IN THE NATIONAL CONSUMER PRICE INDEX PUBLISHED BY THE BUREAU OF LABOR STATISTICS, U.S. DEPARTMENT OF LABOR, PROVIDED FURTHER, THAT NO SUCH COST-OF-LIVING INCREASE CAN BE EFFECTED WITHIN ONE YEAR OF ANY OTHER INCREASE IN SALARY OR COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE CONSTITUTION(GOVERNING DOCUMENT) AND THE LIUNA POLICIES(CONFLICT OF INTEREST POLICY) IS AVAILABLE THROUGHT THE UNITED STATE DEPARTMENT OF LABOR, OLMS, ONLINE PUBLIC DISCLOSURE ROOM. THE INFORMATION IS FILED UNDER LABORERS INTERNATIONAL UNION OF NORTH AMERICA, WHICH FILES THE INFORMATION BEHALF OF THE AFFILIATED ORGANIZATIONS. IN ADDITION, OUR ORGANIZATION FILES AN ANNUAL FINANCIAL REPORT WITH THE DEPARTMENT OF LABOR WHICH CAN ALSO BE OBTAINED ON THE ONLINE PUBLIC DISCLOSURE ROOM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE PROCESS FOR AUDIT/REVIEW OVERSIGHT AND AUDITOR/REVIEWER SELECTION HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 12, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
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IRS990ScheduleR/AssetSaleToOtherOrgInd00
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IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct01.00000
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0REAL ESTATE RENTAL
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0LABOERERS LOCAL #785 BUILDING CORP
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfTotalIncomeAmt048000
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0622 WEST STATE STREET
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0ITHACA
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IRS990ScheduleR/SharingOfFacilitiesInd00
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IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt14800
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt255399
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt3202380
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FAIR MARKET VALUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1ACTUAL WAGE
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2ACTUAL WAGE
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt3CASH AMOUNT OF LOAN
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0LABORERS LOCAL 785 BUILDING CORP
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1LABORERS LOCAL 785 BUILDING CORP
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2LABORERS LOCAL 785 TRAINING FUND

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