2024-11-13T11:23:56-06:00 2023-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2023-01-01 541575076 MID-ATLANTIC LABORER'S COOPERATION TRUST MID- 7038604194 1875 EXPLORER ST STE 920 RESTON VA 201906023 DENNIS MARTIRE TRUSTEE 7038604194 2024-11-13 1 1 ERIN CRANMER P01712644 2023319880 2024-11-13 2023 2024-10-15 13:58:12Z X DENNIS MARTIRE 1875 EXPLORER ST STE 920 RESTON VA 201906023 10855883 0 X WWW.LECETMIDATLANTIC.COM X 1999 VA MID-ATLANTIC LABORERS-EMPLOYERS COOPERATION AND EDUCATION TRUST (LECET) BRINGS THE LABORERS MID-ATLANTIC REGION OF THE INTERNATIONAL UNION OF NORTH AMERICA (LIUNA) AND ITS SIGNATORY CONTRACTORS TOGETHER TO ADDRESS ISSUES OF IMPORTANCE TO BOTH LABORERS AND THEIR EMPLOYERS. THESE STAKEHOLDERS SHARE A LOT OF COMMON GROUND; WORKING AS A TEAM THEY SECURE PROJECTS AND JOBS, INCREASE UNION-SECTOR MARKET SHARE, ADVERTISE THEIR SERVICES, DEVELOP A WORKFORCE, AND ADVANCE SHARED MARKET-RELATED INTERESTS 11 11 14 0 0 0 0 0 1802934 2109597 357864 1652469 0 0 2160798 3762066 0 0 0 0 1611331 1768904 0 0 0 680108 1167681 2291439 2936585 -130641 825481 11096901 11728948 0 0 11096901 11728948 SEE SCHEDULE O 0 0 MID-ATLANTIC LABORERS-EMPLOYERS COOPERATION AND EDUCATION TRUST (LECET) BRINGS THE LABORERS MID- ATLANTIC REGION OF THE INTERNATIONAL UNION OF NORTH AMERICA (LIUNA) AND ITS SIGNATORY CONTRACTORS TOGETHER TO ADDRESS ISSUES OF IMPORTANCE TO BOTH LABORERS AND THEIR EMPLOYERS. THESE STAKEHOLDERS SHARE A LOT OF COMMON GROUND; WORKING AS A TEAM THEY SECURE PROJECTS AND JOBS, INCREASE UNION-SECTOR MARKET SHARE, ADVERTISE THEIR SERVICES, DEVELOP A WORKFORCE, AND ADVANCE SHARED MARKET-RELATED INTERESTS. 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 14 1 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X JUSTIN MEIGHAN 7038604194 1875 EXPLORER ST STE 920 RESTON VA 20190 X DENNIS MARTIRE CHAIRMAN 2.00 1.00 X X 0 0 0 MARY PRIM CO-CHAIR 2.00 1.00 X X 0 0 0 SAM STATEN JR TRUSTEE 2.00 1.00 X 0 0 0 PHILIP AMERIS SR TRUSTEE 2.00 1.00 X 0 0 0 RYAN BOYER TRUSTEE 2.00 1.00 X 0 0 0 ERNEST OJITO TRUSTEE 2.00 1.00 X 0 0 0 JESSIE KING TRUSTEE 2.00 X 0 0 0 STEPHEN KIMBALL TRUSTEE 2.00 X 0 0 0 JAMES MCNEALIS TRUSTEE 2.00 X 0 0 0 JOSEPH CATENA TRUSTEE 2.00 X 0 0 0 MIKE TOKARCHIC TRUSTEE 2.00 X 0 0 0 AMY HENNESSEY TRUSTEE 2.00 1.00 X 0 0 0 MARSHALL BROWN DIRECTOR 40.00 X 192342 0 108861 RYAN TURNER BALT-WASH MARKET REP 40.00 X 117013 0 86202 309355 0 195063 2 0 1 0 0 EMPLOYER CONTRIBUTIONS 900099 2109597 2109597 2109597 411433 411433 8334853 7093817 1241036 1241036 1241036 3762066 2109597 0 1652469 890652 269753 556621 51878 21000 76931 22740 624859 47388 109164 58759 189509 927 16404 2936585 13848 92185 25983 15616 9568 10367 11073485 11626396 11096901 11728948 0 0 X 11096901 11728948 11096901 11728948 11096901 11728948 825481 -193434 0 X X 0 1 X 0 0 25983 15616 10367 10367 X 3491701 -193434 -193434 3685135 76931 76931 3762066 2859654 0 2859654 76931 76931 2936585 PART X, LINE 2: LECET IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. LECET BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS OR THAT WOULD HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. THERE ARE NO UNRECOGNIZED TAX BENEFITS OR LIABILITIES THAT NEED TO BE RECORDED. LECET'S TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR A PERIOD OF THREE YEARS FROM THE DATE THEY WERE FILED, EXCEPT UNDER CERTAIN CIRCUMSTANCES. THE LECET'S FORM 990 TAX RETURNS FOR THE YEARS ENDED DECEMBER 31, 2020 THROUGH 2022 ARE OPEN FOR A TAX EXAMINATION BY THE INTERNAL REVENUE SERVICE, ALTHOUGH NO REQUEST HAS BEEN MADE AS OF THE DATE OF THESE FINANCIAL STATEMENTS. 0 0 0 MARSHALL BROWN DIRECTOR 192342 0 0 0 0 0 62121 0 46740 0 301203 0 0 0 RYAN TURNER BALT-WASH MARKET REP 117013 0 0 0 0 0 39784 0 46418 0 203215 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B ORGANIZATION'S PROCESS TO REVIEW FORM 990: THE BUSINESS MANAGER REVIEWS THE FORM 990 AND THEN PRESENTS IT TO THE BOARD FOR APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C THE WRITTEN CONFLICT OF INTEREST POLICY IS INCLUDED IN THE CODE OF BEST PRACTICES THAT IS A PART OF THE CONSTITUTION BY WHICH OUR ORGANIZATION IS GOVERNED. 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 CODE OF BEST PRACTICE OR ANY OTHER DISCIPLINARY RULE, REGULATION, PRACTICE OR PROCEDURE ADOPTED BY THE LIUNA GENERAL EXECUTIVE BOARD. THE CODE OF BEST PRACTICE EXPLAINS THE DISCIPLINARY PROCEDURES 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 FORM LM-30 POTENTIAL SITUATIONS WHERE THERE MAY BE A CONFLICT OF INTEREST. THIS INFORMATION IS OPEN TO THE PUBLIC. FORM 990, PART VI, SECTION C, LINE 19 THE CONSTITUTION (GOVERNING DOCUMENT) AND CODE OF BEST PRACTICES (CONFLICT OF INTEREST POLICY) ARE AVAILABLE THROUGH THE UNITED STATES DEPARTMENT OF LABOR, OLMS, ONLINE DISCLOSURE PUBLIC DISCLOSURE ROOM. THE INFORMATION IS FILED UNDER LABORER'S INTERNATIONAL UNION OF NORTH AMERICA, WHICH FILES AN ANNUAL FINANCIAL REPORT WITH THE DEPARTMENT OF LABOR WHICH CAN BE OBTAINED ON THE ONLINE PUBLIC DISCLOSURE ROOM. FORM 990, PART XII, LINE 1: LECET'S FINANCIAL STATEMENTS HAVE BEEN PREPARED ON THE MODIFIED CASH BASIS OF ACCOUNTING. EXCEPT FOR ASSETS AND LIABILITIES ARISING FROM CASH TRANSACTIONS, CAPITALIZATION OF FIXED ASSETS, AND INVESTMENTS REPORTED AT FAIR VALUE, REVENUE IS RECOGNIZED WHEN RECEIVED RATHER THAN WHEN EARNED AND EXPENSES ARE RECOGNIZED WHEN PAID RATHER THAN WHEN THE OBLIGATION IS INCURRED. LABORERS' MID-ATLANTIC REGIONAL ORG COALITION 1875 EXPLORER ST STE 920 RESTON VA 20190 522215821 LABOR UNION ORGANIZING VA 501(C)(5) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0