2024-11-11T06:28:20-08:00 2023-12-31 934400375 Nguyen CPA LLC 4700 Millwood Dr Unit 86981 Baton Rouge LA 70879 990 2023-01-01 731250310 LABORER INTERNATIONAL UNION OF 350 PIPELINE WORKERS LOCAL UNION LABO 7136727755 8441 Gulf Fwy 101 Houston TX 77017 JOSHUA JONES Treasurer 2024-11-11 true true Johnny Nguyen CPA P02464613 2253332083 2023 2024-10-15 13:58:12Z 8441 Gulf Fwy 101 Houston TX 77017 660025 false 0121 X www.laborerslocal350.org X 1985 TX TO REPRESENT AND PROMOTE ECONOMIC SAFETY, HEALTH, AND LEGAL EMPLOYMENT PROTECTIONS FOR MEMBERS AND THEIR FAMILIES. 11 8 6 0 512592 180855 352139 -83873 127031 6199 0 434918 660025 0 10000 12125 462715 473544 0 0 417739 385312 890454 870981 -455536 -210956 4462778 4312215 201 0 4462577 4312215 TO REPRESENT AND PROMOTE ECONOMIC SAFETY, HEALTH, AND LEGAL EMPLOYMENT PROTECTIONS FOR MEMBERS AND THEIR FAMILIES. false false TO REPRESENT AND PROMOTE ECONOMIC SAFETY, HEALTH, AND LEGAL EMPLOYMENT PROTECTIONS FOR MEMBERS AND THEIR FAMILIES. false false false true false false false false false true false false false false 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 3 0 true 6 false false false false false false false false false X 11 8 true false false false true true true true true false false true true true true true true false true false X Joshua Jones 4093319121 8441 Gulf Fwy Houston TX 77017 X JOSHUA JONES Treasurer 40.00 0.00 X X 102493 0 59036 ROBERT RAMOS President 40.00 0.00 X X 65000 0 47954 CHRIS RANDALL PAST VICE PRESIDENT 40.00 0.00 47500 0 0 RITA JONES Secretary 6.00 0.00 X 0 0 0 JULIO SALAZAR Trustee 6.00 0.00 X 0 0 0 Ramualdo Garcia Trustee 6.00 0.00 X 0 0 0 Richard Hardwood Trustee 6.00 0.00 X 0 0 0 David Vail Trustee 6.00 0.00 X 0 0 0 Shaunille Bell Trustee 6.00 0.00 X 0 0 0 Gustavo Gutierrez Trustee 6.00 0.00 X 0 0 0 Roman Mancias Trustee 6.00 0.00 X 0 0 0 Charles Booker Vice President 6.00 0.00 X 0 0 0 214993 106990 1 true true false 0 180855 180855 INITIATIONS & READMISSION 900099 13538 13538 WORKING DUES 900099 338601 338601 352139 127031 127031 0 0 0 0 0 0 0 0 660025 352139 127031 0 0 0 12125 274483 0 95480 55380 18831 29370 0 0 0 0 0 8970 0 1271 39977 23486 0 48370 32529 0 0 0 115095 40204 17761 Automobile 31372 Donations 11800 Other Per Capita Tax 9299 Political Contributions 3642 1536 870981 0 0 0 97787 764297 122057 0 0 0 0 0 0 0 539663 114023 165782 425640 3532699 3666731 0 0 0 0 4462778 4312215 201 201 0 X 4462577 4312215 4462577 4312215 4462778 4312215 -210956 60390 204 X X false true X true false false Southwest Laborers PAC Fund 10008 Hampshire Drive Austin TX 78753 2062 Midwest Region Laborers Political 1 N Old St Capitol Plaz Springfield IL 62701 2553 true false false 138710 138710 161438 3450 157988 197213 68271 128942 42302 42302 425640 X 711445 60390 60390 651055 8970 8970 660025 862011 862011 8970 8970 870981 Part X : FIN48 Footnote Accounting for the uncertainty of tax positions can have a material impact on the financial statements of an enterprise. FASB ASC 740, published by the Financial Accounting Standards Board, addresses this issue. Measurement of any uncertain tax position will require the cumulative probability of an outcome either for or against the tax position. A tax benefit is recognized when it is more likely than not (more than 50% chance) of being sustained on audit based on the merits of the position. Management has determined that any material uncertain tax position will be recognized and measured using the "more likely than not" threshold. The Board and management do not believe any uncertain tax positions are required to be disclosed at this time. The Local?s tax returns are subject to review for the years ended December 31, 2023, through 2021. X false false false CHRIS RANDALL PAST VICE PRESIDENT 47500 47500 JOSHUA JONES Treasurer 102493 47338 11698 161529 Form 990, Part VI, Section A, Line 2 JOSHUA L. JONES (BUSINESS MANAGER/SECRETARY-TREASURER) IS THE SON OF RITA JONES (RECORDING SECRETARY). Form 990, Part VI, Section A, Line 6 The members of LiUNA Pipeline Workers Local No. 350 are individuals who voluntarily elect to abide by the Laborers? International Constitutions and the bylaws of LiUNA Laborers? Local No. 350. These members work in the construction and pipeline industries. Form 990, Part VI, Section A, Line 7a Once every three years the membership holds a general election. The purpose of the election is to elect (by secret ballot and by majority vote) officers to represent the membership in overseeing the activities of LiUNA Pipeline Workers Local No. 350. Form 990, Part VI, Section A, Line 7b Specific events require approval by the membership on a monthly basis at union meetings. Payment of bills that the Local incurs and investments made and major purchases to be made must all be approved by the membership. Form 990, Part VI, Section B, Line 11b A copy of the IRS Form 990 is reviewed by the Business Manager, Secretary Treasurer, and President for their approval. A copy of the IRS Form 990 was made available to all members prior to submission. 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 the organization is governed. Any member 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 code of best practices 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 the DOL Form LM-30 potential situations where there may be conflicts of interest. This information is open to the general public. Form 990, Part VI, Section B, Line 15b All wages are determined by and voted upon by the membership at union meetings. All wages for all employees, officers, and key employees are reported monthly at all union meetings. Form 990, Part VI, Section C, Line 19 The constitution (governing document) and ethics and disciplinary procedure (conflict of interest policy) are available through the United States Department of Labor, OLMS online public disclosure room. The information is filed under the Laborers; International Union of North America, who 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. Form 990, Page 1, H(c) The Local files as a tax-exempt entity under the group exemption number of the Laborers? International Union of North America (?LIUNA?). The LiUNA Pipeline Workers Local Union No. 350 is not a controlled entity by the LIUNA. Accordingly, all pertinent transactions between LIUNA and the Local are disclosed on Schedule R of this IRS Form 990 even though none of these entities are controlled entities. Form 990, Page XI, line 8 Prior period adjustment recorded to adjust net assets to the 2022 financial statement audit. Form 990, Part VII, Section A The tax preparation software has limitations on the title for officers, directors, and trustees. The actual titles for the Trustees of the Local Union are as follows: Joshua L. Jones ? Business Manager/Secretary-Treasurer, Robert Ramos ? President, Charles Booker ? Vice President, Julio Salazar -Executive Board Member, Richard Harwood - Executive Board Member, Romualdo Garcia - Executive Board Member, David Vail ? Sergeant at-arms, Shauneille Bell ? Auditor, Gustavo Gutierrez? Auditor, Roman Mancias ? Auditor, Rita Jones ? Recording Secretary. SOUTHWEST LABORERS DISTRICT COUNCIL 11720 East 21st Street Suite D Tulsa OK 74129 030545870 DISTRICT COUNCIL OK 501c5 no No false LABORERS INTL UNION OF NORTH AMER 905 16TH STREET NW WASHINGTON DC 20006 530088501 CENTRAL ORG. DC 501c5 no no false false false false false false false false false false false false false false false false false false true false SOUTHWEST LABORERS DISTRICT COUNCIL r 62655 COST LABORERS INTL UNION OF NORTH AMER r 52441 COST