2024-05-02T14:21:07-07:00 2023-07-31 451621265 TED SOILEAU CPA LLC 429 GOVERNMENT ST FL 2 BATON ROUGE LA 70802 990 2022-08-01 726042240 IRON WORKERS LOUISIANA AND MISSISSIPPI EDUC & TRAINING FUND IRON 2253573262 6153 AIRLINE HIGHWAY BATON ROUGE LA 70805 LUKE WAGENSPACK Treasurer 2024-05-02 true LUKE WAGENSPACK 999009999 true Ted A Soileau P00852991 2257667910 2 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z 6153 AIRLINE HIGHWAY BATON ROUGE LA 70805 355113 false X N/A X 1967 LA UNION APPRENTICESHIP TRAINING PROGRAM 6 8 5 7 0 73055 6698 305634 326904 5843 6614 9392 14897 393924 355113 0 0 189637 169797 0 0 219215 272703 408852 442500 -14928 -87387 953979 865099 398 -1095 953581 866194 UNION APPRENTICESHIP TRAINING PROGRAM false false APPRENTICESHIP TRAINING false false false true false false false false false true false false true false true true false false false false false false false false false false false false false false false false false false false false false false false false true false false true 10 0 true 5 true false false false false false false false false X 6 8 false false false false true true false true true false false true true true true false false false false false X LUKE WAGGENSPACK 2253573262 6153 AIRLINE HIGHWAY BATON ROUGE LA 70805 X JOHN ERIC FONTENOT Trustee 1.00 0.00 X 0 0 0 JASON CHAUVIN Trustee 1.00 0.00 X 0 0 0 LUKE WAGGENSPACK Trustee 1.00 0.00 X 0 0 0 JOSHUA SONNIER Trustee 1.00 0.00 X 0 0 0 DAVID BROWN Trustee 1.00 0.00 X 0 0 0 ELLIOT JOHNSON Trustee 1.00 0.00 X 0 0 0 0 false false false 0 6698 6698 EMPLOYER CONTRIBUTION 611600 326904 326904 326904 6614 6614 0 0 7800 7800 7800 7800 0 0 0 0 REFUNDS & REIMBURSEMENTS 611600 7097 7097 7097 355113 348415 0 0 0 0 0 0 119315 0 40125 10357 0 75 9928 0 0 157 0 0 33390 0 0 21175 0 0 0 0 0 47687 41073 SUPPLIES FOR SCHOOL 56525 TRAINING INSTRUCTORS 20881 REIMBURSEMENTS 17446 OTHER PROGRAM SERVICES 16955 7411 442500 0 0 0 214997 156565 170038 170256 0 0 0 0 0 0 0 1125749 723929 436824 401820 0 0 0 0 132120 136458 953979 865099 398 -1095 398 -1095 X 953581 866194 953581 866194 953979 865099 -87387 X false true X true false false true false false Part I-A, Line 1 - Direct and Indirect Political Campaign Activities ADDITIONAL INFORMATION: NO POLITICAL ACTIVITIES ALLOWED BY THE TRUST DOCUMENT. 120590 120590 593420 464979 128441 181289 56698 124591 67077 50508 16569 163373 151744 11629 401820 136457 Rounding 1 136458 X 355113 355113 355113 442500 442500 442500 Part X : FIN48 Footnote ACCOUNTING FOR THE UNCERTAINTY OF TAX POSITIONS CAN IMPACT THE FINANCIAL STATEMENTS. EVEN THOUGH THE TRUST IS EXEMPT FROM INCOME TAXES, THE TRUST MUST STILL CONSIDER WHETHER ITS EXEMPT INCOME AND OTHER ACTIVITIES OF THE TRUST MIGHT BE DETERMINED TO BE UNRELATED BUSINESS INCOME, AND WHETHER THE TRUST HAS PROPERLY MAINTAINED ITS TAX EXEMPT STATUS. FASB ASC 740-10-5I.E. 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 TRUSTEES HAVE ADOPTED THE PROVISIONS OF FASB ASC 740-10-5I.E. FORMERLY FIN 48 EFFECTIVE JULY 31, 2010. THE ACCOUNTING FOR ALL MATERIAL POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, ON ANY INCOME TAX RETURN IS GOVERNED BY FASB ASC 740-10-5I.E. 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 TRUTEES' POLICY TO ASSESS ALL MATERIAL POSTIONS TAKEN ON ANY FEDERAL INCOME TAX RETURN. THE TRUSTEES 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 TO ALL PRIOR OPEN REPORTING YEARS THAT COULD STILL BE SUBJECT TO EXAMINATION BY A TAXING AUTHORITY. THE TRUSTEES HAVE DETERMINED THAT ANY MATERIAL UNCERTAIN TAX POSITIONS THAT ARE PRESENTED TO THE TRUSTEES 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. THERE MUST 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 OFFICERS 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 TRUST WILL BE REQUIRED TO ACCRUE INTEREST AND PENALTIES THAT, UNDER PRESENT TAX LAW, THE TRUST WOULD INCUR IF THE UNCERTAIN TAX POSITION ULTIMATELY WERE NOT SUSTAINED. FOR THE YEAR ENDING JULY 31, 2023, NO UNCERTAIN TAX POSITIONS WERE DETERMINED TO EXIST. Form 990, Part VI, Section B, Line 11b CERTIFIED PUBLIC ACCOUNTING FIRM WAS RETAINED TO PREPARE THE ANNUAL IRS FORM 990. THE CPA FIRM PROVIDES A COPY OF THE COMPLETED FORM TO THE CHAIRMAN OF THE BOARD OF TRUSTEES FOR HIS REVIEW AND APPROVAL. Form 990, Part VI, Section C, Line 19 OTHER ORGANIZATION DOCUMENTS PUBLICLY AVAILABLE THE IRS FORM 990 WILL BE AVALIBLE UPON WRITTEN REQUEST TO THE BOARD OF TRUSTEES. FORM 990, PART VII, LINE 4 & PART IV, LINE 34 IRON WORKERS LOCAL 623 HALL IS THE SPONSOR ORGANIZATION TO THE IRON WORKERS LOUISIANA AND MISSISSIPPI EDUCATION AND TRAINING FUND. LUKE WAGGENSPACK IS THE BUSINESS MANAGER FOR THE HALL. FORM 990,PART VI, LINE 7A HOW MEMBERS OR SHAREHOLDERS ELECT GOVERNING BODY THE GOVERNING BODY IS A BOARD OF TRUSTEES WHO OPERATE THE FUND IN ACCORDANCE WITH THE REQUIRMENTS OF A MULTI-EMPLOYER PLAN UNDER BOTH ERISA AND THE TAFT-HARTLEY ACT. THE TRUST AGREEMENT UNDER WHICH THE FUND WAS CREATED AND OPERATES, PROVIDES FOR APPOINTMENT OF BOTH EMPLOYER AND UNION TRUSTEES. THE EMPLOYER TRUSTEES ARE SELECTED BY THE EXISTING EMPLOYER TRUSTEES AND THE UNION TRUSTEES ARE ELECTED BY THE MEMBERSHIP OF THE LOCAL. IT IS THE DUTY OF THE BOARD OF TRUSTEES TO OVERSEE OPERATIONS OF THE FUND, SETTING POLICIES AND PROCEDURES FOR TRAINING CURRICULUM AND OTHER TRAINING BENEFITS TO PARTICIPANTS WHO WORK UNDER TERMS OF THE COLLECTIVE BARGAINING AGREEMENTS. FROM 990, PART VI, LINE 6 EXPLANATION OF CLASSES OF MEMBERS OR SHAREHOLDER THE ORGANIZATION CONSISTS OF MEMBERS WHO ARE ELIGIBLE UNDER THE TERMS OF THE COLLECTIVE BARGANING AGREEMENTS IN FORCE BETWEEN LOCAL 623 HALL AND AFFILIATED FRINGE BENEFIT FUNDS AND THE PARTICIPATING EMPLOYERS WHO EMPLOY THOSE MEMBERS. IRON WORKERS LOCAL 623 HALL 6153 AIRLINE HWY BATON ROUGE LA 70805 720318078 SPONSOR LOCAL LA 501C5 NO false IRONWORKERS LOCAL 58 HALL 6153 AIRLINE HWY BATON ROUGE LA 70805 720219814 SPONSOR LA 501 C 5 NO false false false false false false false false false false false true false false false false false false false false IRON WORKERS LOCAL 623 HALL k 7800 COST