2025-03-07T05:49:13-08:00 2024-04-30 934400375 Nguyen CPA LLC 4700 Millwood Dr Unit 86981 Baton Rouge LA 70879 990 2023-05-01 720524357 LABORERS INTERNATIONAL UNION OF NORTH America No 692 Local Union LABO 2256584886 9980 Main Street Zachary LA 70791 Gerald s Odom Treasurer 2025-03-07 true true Johnny Nguyen CPA P02464613 2253332083 2023 2025-03-06 01:10:19Z 9980 Main Street Zachary LA 707917435 1066446 false 0121 X pipelinelaborers692.com X 1966 LA To represent labor union members in economic bargaining, health and safety issues, and contract compliance issues. 11 3 3 0 165287 171566 823937 630713 2384 161374 446 2210 992054 965863 0 4943 21927 465164 601997 0 0 499612 427878 969719 1051802 22335 -85939 4121786 4035632 2595 2380 4119191 4033252 To represent labor union members in economic bargaining, health and safety issues, and contract compliance issues. false false To represent labor union members in economic bargaining, health and safety issues, and contract compliance issues. 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 11 0 true 3 true false false false false false false false false X 11 3 true false false false true true true true true false false true true true true true true false true false X Adair Short 2256584886 9980 Main Street Zachary LA 70791 X Gerald S Odom Treasurer 40.00 0.00 X X 145129 0 65216 Byron Lewis President 40.00 0.00 X X 100417 0 55414 Stephen Lovett Vice President 5.00 0.00 X 2400 0 0 Michael Cudo Trustee 5.00 0.00 X 2400 0 0 Frank Doyle Trustee 5.00 0.00 X 2400 0 0 CALVIN AMOS Secretary 5.00 0.00 X 2400 0 0 ALAN ODOM Trustee 5.00 0.00 X 1800 0 0 Kevin Mayon Trustee 5.00 0.00 X 1500 0 0 Christopher George Trustee 5.00 0.00 X 0 0 0 Edward Griffin Trustee 5.00 0.00 X 0 0 0 Larry Smith Trustee 5.00 0.00 X 0 0 0 258446 120630 2 false true false 0 171566 171566 Initiations & Readmission 900099 37386 37386 Member Convenience Fee 900099 2336 2336 Working Dues 900099 590991 590991 630713 134088 134088 0 0 0 100869 27000 100583 286 27000 27286 27286 0 0 0 Other Income 900099 2210 2210 2210 965863 660209 134088 0 0 0 21927 385346 0 117970 51416 15855 31410 0 0 16642 0 0 11127 0 0 30732 2962 0 9877 20456 0 0 0 265536 32829 23467 Donations 14250 0 1051802 0 0 0 0 886141 869118 0 0 0 0 0 0 0 519410 159754 327655 359656 500000 2806517 2407649 0 0 0 341 341 4121786 4035632 2595 2380 2595 2380 X 4119191 4033252 4119191 4033252 4121786 4035632 -85939 X X false true X true false false true false false 66103 66103 282782 96646 186136 1980 1980 146300 40092 106208 22245 21036 1209 359656 X 954736 954736 11127 11127 965863 1040675 1040675 11127 11127 1051802 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 percent 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 Organization's tax returns are subject to review for the years ended April 30, 2023, through 2021. X false false false Byron Lewis President 100417 43222 12192 155831 Gerald S Odom Treasurer 145129 53024 12192 210345 Form 990, Part VI, Section A, Line 2 Gerald S. Odom (Business Manager/Secretary-Treasurer) and Alan Odom (Executive Board Member) are third cousins once removed. Form 990, Part VI, Section A, Line 6 The members of LiUNA Laborers Local No. 692 are individuals who voluntarily elect to abide by the Laborers International Constitutions and the bylaws of LiUNA Laborers Local No. 692. These members work in the construction pipeline industry. 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 Laborers Local No. 692. Form 990, Part VI, Section A, Line 7b Specific events require approval by the membership on a monthly basis at union meets. 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, Hc The Local files as a tax-exempt entity under the group exemption number of the Laborers International Union of North America LIUNA. The LIUNA LABORERS LOCAL NO. 692 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, 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: Gerald S. Odom Business Manager/Secretary-Treasurer, Byron Lewis President, Stephen Lovett Vice President, Michael Cudo -Executive Board Member, Christopher George - Executive Board Member, Frank Doyle - Executive Board Member, Kevin Mayon Sergeant at-arms, Edward Griffin Auditor, Larry Smith Auditor, Alan Odom - Executive Board Member, Calvin Amos Recording Secretary. Laborers INT Union of North America 905 16th Street NW Washington DC 20003 530088501 Central Org DC 501C5 NO N/A false Southeast Laborers District Council 401 Commerce Street Suite 5300 Nashville TN 37219 421637053 District Council TN 501C5 NO N/A false Southwest Laborers District Council 11720 E 21st St Ste D Tulsa OK 74129 030545870 District Council OK 501C5 NO N/A false Laborers Local Union No 515 1004 Edgewood Ave NE Atlanta GA 30307 201508640 SISTER ORGANIZATION GA 501C5 NO N/A false Laborers Local Union No 360 5 Colonial Square Clarksville AR 72830 821801274 SISTER ORGANIZATION AR 501C5 NO N/A false false false false false false false false false false false false false false false false false false true false Laborers INT Union of North America r 89304 COST Southeast Laborers District Council r 143826 COST Southwest Laborers District Council r 9802 COST Laborers Local Union No 515 r 13782 COST Laborers Local Union No 360 r 8645 COST