2024-04-29T18:22:49-05:00 2023-06-30 470900880 Calibre CPA Group PLLC 230 West Monroe St Ste310 Chicago IL 60606 990 2022-07-01 390367985 LABORERS' INT'L UNION OF NORTH AMERICA LOCAL UNION NO 113 LABO 4148734520 6310 W APPLETON AVE MILWAUKEE WI 53210 JOHN SWAN SECRETARY-TREASURER 4148734520 2024-04-26 1 JOHN SWAN 999009999 1 Andy Hein P00499757 3126550037 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JOHN SWAN 6310 W APPLETON AVE MILWAUKEE WI 53210 3908715 0 0121 X N/A X 1933 WI THE PURPOSE OF THE LOCAL IS TO ORGANIZE WORKERS FOR THEIR ECONOMIC, MORAL AND SOCIAL ADVANCEMENT. 7 0 21 0 0 0 0 0 3181826 3719857 71052 20381 16216 19900 3269094 3760138 32115 20943 0 0 1900262 1955515 0 0 0 1221323 1479344 3153700 3455802 115394 304336 9758578 10070355 78470 81147 9680108 9989208 THE PURPOSE OF THE LOCAL IS TO ORGANIZE WORKERS FOR THEIR ECONOMIC, MORAL, AND SOCIAL ADVANCEMENT. 0 0 INCOME IS USED TO ENABLE THE UNION TO CARRY OUT ITS EXEMPT PURPOSES: TO ORGANIZE ALL WORKERS FOR THE ECONOMIC, MORAL AND SOCIAL ADVANCEMENT OF THEIR CONDITION AND STATUS. THERE WERE 2,601 MEMBERS AT YEAR END. 0 0 0 1 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 21 0 0 0 0 0 0 0 0 0 X 7 0 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 X JOHN SWAN 4148734520 6310 W APPLETON AVE MILWAUKEE WI 53210 ANTHONY NEIRA BUSINESS MGR 50.00 X 150124 0 90396 JOHN SWAN SECRETARY-TREASURER 45.00 X 133286 0 85984 JOHN HAWLEY REC SECRETARY 45.00 X 134356 0 85752 DAVE GOODWIN PRESIDENT 45.00 X 134213 0 86100 ERIC ISELI AUDITOR 3.00 X 700 0 0 DANIEL GUETZKOW SGT AT ARMS 3.00 X 760 0 0 CHRIS OLIG EXECUTIVE BOARD 45.00 X 135156 0 85984 EDUARDO MARQUEZ EXECUTIVE BOARD 3.00 X 1000 0 0 RICO EDMONSON VICE PRESIDENT 3.00 X 1200 0 0 BARBARA YEPEZ AUDITOR 3.00 X 700 0 0 JIMMIE BAXTER AUDITOR 3.00 X 350 0 0 JOSE RAMIREZ BUSINESS AGENT 45.00 X 132956 0 85346 LUIS GUEVARA DISPATCHER 45.00 X 115956 0 85691 940757 0 605253 7 0 1 0 0 MEMBERSHIP DUES & ASSE 900099 3719857 3719857 3719857 38728 38728 130230 148577 -18347 -18347 -18347 MISCELLANEOUS 900099 19900 19900 19900 3760138 3739757 0 20381 16943 4000 1142359 415654 231420 79144 86938 122 20525 5502 7887 208944 143221 99892 72321 1475 696205 14974 16135 JOB TARGETING EXPENSE 192141 3455802 817412 39302 8109178 9136864 1343605 1177780 118817 165825 530493 549760 182678 178604 9758578 10070355 78470 81147 78470 81147 X 9680108 9989208 9680108 9989208 9758578 10070355 304336 4764 0 X X 0 1 X 1 0 1 0 0 76000 76000 962382 882870 79512 305223 294910 10313 165825 VACATION CONTRIBUTIONS PAYABLE 78160 PAYROLL TAX WITHHOLDINGS 2987 81147 X 3759400 4764 4764 3754636 5502 5502 3760138 3450300 0 3450300 5502 5502 3455802 Part X, Line 2: The Local is affiliated with the Laborers' International Union of North America and as such, is covered under a group exemption filed by the International. The Local therefore qualifies under Section 501(c)(5) of the Internal Revenue Code and is subject to tax only on income, if any, unrelated to its tax-exempt purpose. Management is required to evaluate tax positions taken by the Local and recognize a tax liability (or asset) if the Local has taken an uncertain position that more likely than not would not be sustained upon examination by the taxing authorities. As of June 30, 2023 and 2022, there were 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 Local's Forms 990, Return of Organization Exempt from Income Tax, for the fiscal years ending 2020, 2021 and 2022 are subject to examination by the IRS, generally for three years after they were filed. 1 Educational Assistance Scholarships 8 4000 Part I, Line 2: THE ORGANIZATION PROVIDES ASSISTANCE TO VARIOUS ORGANIZATIONS THROUGH DONATIONS AND CONTRIBUTIONS DURING THE YEAR. THESE PAYMENTS ARE APPROVED BY THE GOVERNING BODY UPON REVIEW OF SUBMITTED REQUESTS FROM VARIOUS ORGANIZATIONS. X 0 0 0 ANTHONY NEIRA BUSINESS MGR 150124 0 0 0 0 0 70700 0 19696 0 240520 0 0 0 CHRIS OLIG EXECUTIVE BOARD 135156 0 0 0 0 0 66288 0 19696 0 221140 0 0 0 DAVE GOODWIN PRESIDENT 134213 0 0 0 0 0 66404 0 19696 0 220313 0 0 0 JOHN HAWLEY REC SECRETARY 134356 0 0 0 0 0 66056 0 19696 0 220108 0 0 0 JOHN SWAN SECRETARY-TREASURER 133286 0 0 0 0 0 66288 0 19696 0 219270 0 0 0 JOSE RAMIREZ BUSINESS AGENT 132956 0 0 0 0 0 65650 0 19696 0 218302 0 0 0 LUIS GUEVARA DISPATCHER 115956 0 0 0 0 0 65995 0 19696 0 201647 0 0 0 Form 990, Part VI, Section A, line 6 Line 6 explanation - MEMBERSHIP CONSISTS OF ACTIVE WORKING MEMBERS THAT PAY FULL DUES, RETIRED MEMBERS THAT PAY REDUCED DUES AND RETIRED LIFE TIME MEMBERS(MEMBERS WITH OVER 50 YEARS OF SERVICE) THAT ARE NOT REQUIRED TO PAY DUES. Form 990, Part VI, Section A, line 7a Line 7a explanation - MEMBERS ELECT OFFICERS EVERY THREE YEARS FOLLOWING PRESCRIBED PROCEDURES IN THE ORGANIZATION'S CONSTITUTION. Form 990, Part VI, Section A, line 7b Line 7b explanation - MEMBERSHIP MAY APPROVE OR RATIFY DECISIONS OF THE ORGANIZATION'S GOVERNING BODY. ALL SIGNIFICANT ACTIONS TAKEN BY THE ORGANIZATION'S GOVERNING BODY ARE PRESENTED TO MEMBERSHIP FOR APPROVAL AT REGULAR MEETINGS OF THE MEMBERSHIP. Form 990, Part VI, Section B, line 11b THE ENTIRE GOVERNING BODY (EXECUTIVE BOARD) AUTHORIZES THE SECRETARY-TREASURER TO REVIEW, SIGN AND FILE THE FORM 990. AT THE FOLLOWING BOARD MEETING, THE FORM 990 IS REVIEWED WITH THE GOVERNING BODY. 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 OUR 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 COMPLIANT ARISING UNDER THE CONSTITUTION, THE CODE OF BEST PRACTICES, OR ANY OTHER DISCIPLINARY RULE, REGULATION, PRACTICE, OR PROCEDURE ADOPTED BY THE LIUNA GENERAL EXECUTIVE BOARD. 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 FORM LM-30 POTENTIAL SITUATIONS WHERE THERE MAY BE CONFLICTS OF INTEREST. THIS INFORMATION IS OPEN TO THE PUBLIC. Form 990, Part VI, Section B, line 15 COMPENSATION IS APPROVED AT THE NOMINATION OF OFFICERS MEETING BY THE MEMBERSHIP. YEARLY INCREASES ARE IN ACCORDANCE WITH THE LOCAL #113 SEWER CONTRACT. Form 990, Part VI, Section C, line 19 THE CONSTITUTION (GOVERNING DOCUMENT) AND CODE OF BEST PRACTICES (CONFLICT OF INTEREST POLICY) IS AVAILABLE THROUGH THE UNTIED 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. Form 990, Part XII, Line 1 THE FORM 990 WAS PREPARED ON A MODIFIED CASH BASIS OF ACCOUNTING. Form 990, Part XII, Line 2c THERE HAS BEEN NO CHANGE IN THE PROCESS FROM THE PRIOR YEAR.