2024-05-10T06:30:10-07:00 2023-12-31 050234540 Ward Fisher & Company LLP 250C Centerville Road Warwick RI 02886 990 2023-01-01 060351563 LABORERS INTL UNION OF N AMERICA UNION LOCAL 455 LABO 2034675500 3 BAER CIRCLE EAST HAVEN CT 06512 Andrew T Inorio Business Manager 2024-05-10 true Andrew T Inorio 999009999 true Robert D Giudici P01394488 4013846464 2 AAL1 IAL1 FAL1 2023 2023-04-26 12:10:37Z Andrew T Inorio 3 BAER CIRCLE EAST HAVEN CT 06512 1001423 false 0121 X N/A X 1922 CT To better the condition of the members by enabling the local to provide benefits and services to them 11 10 2 0 311449 332453 567631 581491 12387 87479 0 891467 1001423 0 0 412518 443953 0 0 326273 325022 738791 768975 152676 232448 3971308 4238655 14427 13241 3956881 4225414 To better the condition of the members by enabling the local to provide benefits and services to them false false Proponent for union members. false false false true false false false false false true false false false false true false true false false false false false false false false false false false true false false false false false false false false false false false false false false true 22 0 true 2 true false false false false false false false false X 11 10 true false false false false false false false false false false true true true true true true false false false X ANDREW INORIO 2034675500 3 BAER CIRCLE EAST HAVEN CT 06512 Andrew T Inorio Business Mgr. 40.00 0.00 X 154431 0 101222 James Inorio President 2.00 0.00 X 3000 0 0 Jorge Rivas Executive Board 2.00 0.00 X 2100 0 0 Sidney Miller Vice President 2.00 0.00 X 1200 0 0 Kevin Gemmell Recording Sec. 2.00 0.00 X 1200 0 0 Albert LaBonte III Sgt. at Arms 2.00 0.00 X 900 0 0 Jeffrey Miller Executive Board 2.00 0.00 X 900 0 0 Ralph Chiaramonte Executive Board 2.00 0.00 X 900 0 0 Manuel Medeiros Auditor 2.00 0.00 X 900 0 0 Robert Santoemmo Auditor 2.00 0.00 X 900 0 0 Philip Ferrari Auditor 2.00 0.00 X 900 0 0 167331 101222 1 false true false 0 332453 332453 Membership Dues & Assessments 813930 581491 581491 581491 87479 87479 0 0 0 0 0 0 0 0 1001423 668970 0 0 0 0 167331 0 83984 116763 56932 18943 0 0 18750 0 0 0 0 7770 16721 6001 0 39138 1601 0 7261 0 0 27828 14952 Per capita tax 133766 Landscaping 17061 Repairs & maintenance 14723 Donations 10940 8510 768975 0 0 0 378593 345303 3276610 3565226 0 0 0 0 0 0 0 1375571 1047445 316105 328126 0 0 0 0 0 3971308 4238655 14427 13241 14427 13241 X 3956881 4225414 3956881 4225414 3971308 4238655 232448 36085 X X false true X false false false true false false 92096 92096 779949 779949 312982 137012 175970 96837 36777 60060 93707 93707 328126 X Part X : FIN48 Footnote The Union is exempt from federal income tax as a subordinate under the group exemption ruling granted to the Laborers' International Union of North America. The Union's management and tax counsel believe that the Union is designed and currently being operated in compliance with applicable requirements of the IRC.Accounting principles require the Union's management to evaluate tax positions taken by the Union and recognize a tax liability (or asset) if the Union has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service (IRS). The Union's management has analyzed the tax positions taken by the organization, and has concluded that as of December 31, 2023, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Union is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. false false false Andrew T Inorio Business Mgr. 151587 2844 75971 25251 255653 Form 990, Part VI, Section A, Line 2 The Business Manager and the President are brothers. Form 990, Part VI, Section B, Line 11b The Form 990 is reviewed and approved for filing by the Board of Trustees. Form 990, Part VI, Section B, Line 12c The written conflict of interest policy is included in the LIUNA Policies. Any member or employee of the organization can contact LIUNA (an affiliated organization also governed by the Constitution) General President with any complaint arising under the Constitution, the LIUNA Policies, or any other disciplinary 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 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 Constitution (Governing document) and the LIUNA Policies (conflict of interest policy) is available through the United States Department of Labor, OLMS, online public disclosure room. The information is filed under Laborers' International Union of North America, which files the information on behalf of all 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.