2025-06-02T11:05:46-07:00 2024-07-31 451621265 TED SOILEAU CPA LLC 429 GOVERNMENT ST FL 2 BATON ROUGE LA 70802 990 2023-08-01 474431589 SOUTHEAST LABORERS DISTRICT COUNCIL LABORERS-EMPLOYERS COOPERATION SOUT 6158720741 401 COMMERCE STREET 5300 NASHVILLE TN 37219 GLEN FARNER Chairman 2025-06-02 true true Ted A Soileau P00852991 2257667910 2023 2025-03-06 01:10:19Z 401 COMMERCE STREET 5300 NASHVILLE TN 37219 1193318 false X N/A X 2015 TN TO INCREASE THE PRODUCTIVITY OF OUR MEMBERS, DEVELOP AND MARKET SIGNATORY CONTRACTORS, AND PROMOTES CONTINUED LABOR-MANAGEMENT COOPERATION AND EDUCATION. 2 2 0 2 0 0 816516 777841 128632 415477 0 945148 1193318 0 0 0 0 0 22424 22001 22424 22001 922724 1171317 5699395 6858976 47935 36199 5651460 6822777 TO INCREASE THE PRODUCTIVITY OF OUR MEMBERS, DEVELOP AND MARKET SIGNATORY CONTRACTORS, AND PROMOTES CONTINUED LABOR-MANAGEMENT COOPERATION AND EDUCATION. false false TO INCREASE THE PRODUCTIVITY OF OUR MEMBERS, DEVELOP AND MARKET SIGNATORY CONTRACTORS, AND PROMOTE CONTINUED LABOR-MANAGEMENT COOPERATION AND EDUCATION. WE CREATE OPPORTUNITIES THROUGH LABOR-MANAGEMENT COOPERATION, SOUTHEAST LABORERS' DISTRICT COUNCIL LECET TRUST WORKS WITH A 7 STATE REGION. false false false true false false false false false false true false false 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 false false false true 2 0 true 0 false false false false false false false false X 2 2 false false false false true true false true true false false true false false false false false false X GLENN FARNER 6158720741 401 COMMERCE STREET NASHVILLE TN 37219 X GLENN FARNER Chairman 1.00 0.00 X 0 0 0 JIMMY GRIFFIN Secretary 1.00 0.00 X 0 0 0 0 false false false 0 0 EMPLOYER CONTRIBUTIONS 230000 777841 777841 777841 415477 415477 0 0 0 0 0 0 0 0 1193318 777841 415477 0 0 0 0 0 0 0 0 0 0 0 2980 6303 0 0 11518 1200 0 0 0 0 0 0 0 0 0 0 0 0 0 22001 0 0 0 391862 139487 1402592 1679063 0 0 0 0 0 0 0 0 113390 151867 3791551 4888559 0 0 0 5699395 6858976 47935 36199 47935 36199 X 5651460 6822777 5651460 6822777 5699395 6858976 1171317 X false true X true false false true true false 4888559 X 1181800 1181800 11518 11518 1193318 10483 10483 11518 11518 22001 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 740-10-5 I.E. FORMERLY FIN 48 EFFECTIVE JULY 31, 2015. 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 TRUSTEES' POLICY TO ASSESS ALL MATERIAL POSITIONS 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 , MALT THRESHOLD. THE MALT 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 PERCENT 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 PERCENT 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 POSITIONS 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, 2024, NO UNCERTAIN TAX POSITIONS WERE DETERMINED TO EXIST. Form 990, Part VI, Section A, Line 6 EXPLANATION OF CLASSES OF MEMBERS OR SHAREHOLDER BOARD OF TRUSTEES OF THE SOUTHEAST LABORERS DISTRICT COUNCIL LECET IS A JOINT BOARD CONSISTING OF MANAGEMENT TRUSTEE AND LABOR TRUSTEE. THE TRUST AGREEMENT BY VIRTUE OF WHICH THIS ORGANIZATION WAS CREATED AND OPERATES PROVIDES FOR APPOINTMENT OF EMPLOYER TRUSTEES BY CURRENT EMPLOYER TRUSTEE AND UNION TRUSTEES BY APPOINTMENT BY THE LABORERS INTERNATIONAL UNION OF NORTH AMERICA AND THE LIUNA REGIONAL MANAGER Form 990, Part VI, Section B, Line 11b FORM 990 REVIEW PROCESS A CERTIFIED PUBLIC ACCOUNTING FIRM IS RETAINED TO PREPARE THE ANNUAL IRS FORM 990.THE CPA FIRM PROVIDES A COPY OF THE COMPLETED FORM TO THE BOARD OF TRUSTEES FOR THEIR REVIEW AND APPROVAL. Form 990, Part VI, Section C, Line 19 OTHER ORGANIZATION DOCUMENTS PUBLICLY AVAILABLE-OTHER ORGANIZATIONAL DOCUMENTS PUBLICLY AVAILABLE UPON REQUEST BY ANY PARTY, THE FUND IS REQUIRED BY FEDERAL LAW TO MAKE A COPY OF THE FILED TAX RETURNS AVAILABLE.