2024-05-21T10:47:41-05:00 2023-12-31 341310124 REA & ASSOCIATES INC 132 SOUTH FOURTH STREET MARIETTA OH 457503208 990 2023-01-01 550247542 LABORERS INT'L UNION OF N AMERICA LABO 3044856357 3205 DUDLEY AVENUE PARKERSBURG WV 26104 JOHNATHON WILSON PRESIDENT 3044856357 2024-04-09 1 JOHNATHON WILSON 999009999 0 MATTHEW S POTTMEYER CPA P01345881 7403737423 2024-04-09 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z LOCAL UNION 1085 JOHNATHON WILSON 3205 DUDLEY AVENUE PARKERSBURG WV 26104 621183 0 X N/A X 1978 WV TO ENCOURAGE AND DEVELOP HIGHER STANDARDS OF SKILL, TO CULTIVATE FRIENDSHIP AMONG THE CRAFTS AND TO EQUITABLY DISTRIBUTE JOB OPPORTUNITIES TO ITS MEMBERS. 11 11 4 0 0 0 0 0 751122 541373 11207 79563 78 247 762407 621183 0 0 0 0 263772 288277 0 0 0 238211 232798 501983 521075 260424 100108 2998888 3098823 4667 4494 2994221 3094329 TO ENCOURAGE AND DEVELOP HIGHER STANDARDS OF SKILL, TO CULTIVATE FRIENDSHIP AMONG THE CRAFTS AND TO EQUITABLY DISTRIBUTE JOB OPPORTUNITIES TO ITS MEMBERS. 0 0 TO ENCOURAGE AND DEVELOP HIGHER STANDARDS OF SKILL, TO CULTIVATE FRIENDSHIP AMONG THE CRAFTS AND TO EQUITABLY DISTRIBUTE JOB OPPORTUNITIES TO ITS MEMBERS. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 4 1 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 1 1 1 1 1 0 0 1 0 0 0 0 0 0 X JESSIE KING FINANCIAL SECRETARY 3044856357 3205 DUDLEY AVENUE PARKERSBURG WV 26104 MATTHEW FREELAND BUSINESS MANAGER 50.00 X X 96933 0 0 TONY MCCLOY VICE PRESIDENT 1.00 X X 0 0 0 JONATHON WILSON PRESIDENT 2.00 X X 2959 0 0 JESSIE KING FINANCIAL SECRETARY 2.00 X X 2959 0 0 RICKY ATKINSON SERGEANT AT ARMS 1.00 X 0 0 0 JUSTIN PIERCE RECORDING SECRETARY 1.00 X 0 0 0 MARTY PARSONS EXECUTIVE BOARD 1.00 X 0 0 0 TIMOTHY SPROUSE EXECUTIVE BOARD 1.00 X 0 0 0 DONALD MARTIN AUDITOR 1.00 X 0 0 0 JEFF MOORE AUDITOR 1.00 X 0 0 0 ANDREW BURTON AUDITOR 1.00 X 0 0 0 102851 0 0 0 0 0 0 0 DUES & INITIATION FEES 813930 285843 285843 WORK ASSESSMENTS 813930 255530 255530 541373 79563 79563 MISCELLANEOUS 813930 247 247 247 621183 541620 0 79563 151743 68165 53480 14889 21605 2500 9786 4744 6542 24148 2506 131902 12086 8321 MISCELLANEOUS 7329 DUES REFUND 934 FIRE FEE 395 521075 169203 461224 2650000 2470000 273366 105767 179685 167599 2998888 3098823 4667 4494 4667 4494 X 2994221 3094329 2994221 3094329 2998888 3098823 100108 0 X X 0 1 X 0 0 82681 82681 129775 51004 78771 2344 1660 684 58566 53103 5463 167599 PAYROLL LIABILITIES 4494 4494 X 621183 0 621183 0 621183 521075 0 521075 0 521075 PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS RULED THAT THE UNION IS A TAX-EXEMPT ORGANIZATION (LABOR ORGANIZATION) AS DEFINED UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. THEREFORE, NO PROVISION FOR FEDERAL INCOME TAXES HAS BEEN MADE IN THE FINANCIAL STATEMENTS. THE UNION HAS EVALUATED THE LEVEL OF UNCERTAINTY RELATED TO WHETHER TAX POSITIONS TEKN WILL BE SUSTATINED UPON EXAMINATION. ANY POSITIONS TAKEN THAT DO NOT MEET THE MORE-LIKELY-THAN-NOT THRESHOLD MUST BE QUANTIFIED AND RECORDED AS A LIABILITY FOR UNRECOGNIZED TAX BENEFITS IN THE ACCOMPANYING STATEMENT OF FINANCIAL POSITION ALONG WITH ANY ASSOCIATED INTEREST AND PENALTIES THAT WOULD BE PAYABLE TO THE TAXING AUTHORITIES UPON EXAMINATION. INTEREST AND PENALTIES THAT ASSOCIATED WITH UNRECOGNIZED TAX BENEFITS ARE CLASSIFIED AS ADDITIONAL INCOME TAXES IN THE STATEMENT OF ACTIVITIES. THE UNION BELIEVES THAT NONE OF THE TAX POSITIONS TAKEN WOULD MATERIALLY IMPACT THE FINANCIAL STATEMENTS AND NO SUCH LIABILITIES HAVE BEEN RECORDED. FORM 990, PART VI, SECTION A, LINE 6 LOCAL UNION NO. 1085 HAD A TOTAL OF 589 MEMBERS, COMPRISED OF THE FOLLOWING CLASSES: 457 JOURNEYMEN (PAY FULL DUES AND POSSESS FULL VOTING ELIGIBILITY), 15 APPRENTICES (PAY FULL DUES AND POSSESS FULL VOTING ELIGIBILITY), 98 RETIREES/PENSIONERS (DO NOT PAY FULL DUES AND POSSESS FULL VOTING ELIGIBILITY) AND 19 GOLD/HONORARY MEMBERS (DO NOT PAY DUES AND POSSESS FULL VOTING ELIGIBILITY) FORM 990, PART VI, SECTION A, LINE 7A IN ACCORDANCE WITH ARTICLE IX, SECTION 7 OF THE INTERNATIONAL UNION CONSTITUTION, THE LOCAL UNION'S GOVERNANCE DECISIONS ARE THE RESPONSIBILITY OF ITS DULY ELECTED GOVERNING BODY. WHEN ELECTING NEW MEMBERS OF THE BOARD A POST CARD IS MAILED TO ALL MEMBERS OF THE LABOR UNION 15-30 DAYS PRIOR TO THE NOMINATION MEETING TO INVITE THEM TO BE NOMINATED FOR BOARD AVAILABILITIES. DURING THE NOMINATION MEETING, ALL NOMINATIONS FOR CURRENT OPEN BOARD POSITIONS ARE DETERMINED. THE NOMINATIONS ARE THEN APPROVED AT THE NEXT BOARD MEETING BY THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B IN ACCORDANCE WITH ARTICLE IX, SECTION 7 OF THE INTERNATIONAL UNION CONSTITUTION, THE LOCAL UNION'S GOVERNANCE DECISIONS ARE THE RESPONSIBILITY OF ITS DULY ELECTED GOVERNING BODY. WHEN ELECTING NEW MEMBERS OF THE BOARD A POST CARD IS MAILED TO ALL MEMBERS OF THE LABOR UNION 15-30 DAYS PRIOR TO THE NOMINATION MEETING TO INVITE THEM TO BE NOMINATED FOR BOARD AVAILABILITIES. DURING THE NOMINATION MEETING, ALL NOMINATIONS FOR CURRENT OPEN BOARD POSITIONS ARE DETERMINED. THE NOMINATIONS ARE THEN APPROVED AT THE NEXT BOARD MEETING BY THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B LOCAL UNION NO. 1085'S FORM 990 WAS REVIEWED AND APPROVED FOR ISSUANCE BY THE EXECUTIVE BOARD AND BUSINESS MANAGER PRIOR TO FILING. FORM 990, PART VI, SECTION C, LINE 19 LOCAL UNION NO 1085'S GOVERNING DOCUMENTS (CONSTITUTION & BYLAWS) AND FINANCIAL INFORMATION ARE PUBLICLY AVAILABLE THROUGH THE U.S. DEPARTMENT OF LABOR, OFFICE OF LABOR-MANAGEMENT STANDARDS. LOCAL UNION NO. 1085 ELECTRONICALLY FILES A FORM LM-2, LABOR ORGANIZATION ANNUAL REPORT, WITH THE U.S. DEPARTMENT OF LABOR ON AN ANNUAL BASIS. FORM 990, PART XII, LINE 1: LOCAL UNION NO. 1085 PREPARES ITS FINANCIAL STATEMENTS AND ITS FORM 990 ON THE MODIFIED CASH BASIS OF ACCOUNTING, WHICH IS A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. UNDER THE MODIFIED CASH BASIS OF ACCOUNTING, REVENUES ARE RECOGNIZED WHEN RECEIVED RATHER THAN WHEN EARNED, AND EXPENSES ARE RECOGNIZED WHEN PAID, RATHER THAN WHEN INCURRED, EXCEPT THAT DEPRECIATION EXPENSE IS RECOGNIZED ON PROPERTY AND EQUIPMENT WITH AN ESTIMATED ECONOMIC USEFUL LIFE IN EXCESS OF ONE YEAR.