2025-04-09T13:19:50-07:00 2024-06-30 451621265 TED SOILEAU CPA LLC 429 GOVERNMENT ST FL 2 BATON ROUGE LA 70802 990 2023-07-01 237178593 IRONWORKERS LOCAL UNION 623 HOME ASSOCIA IRON 2253573262 6153 AIRLINE HIGHWAY BATON ROUGE LA 70805 LUKE WAGGENSPACK President 2025-04-09 true true Ted A Soileau P00852991 2257667910 2023 2025-03-06 01:10:19Z 6153 AIRLINE HIGHWAY BATON ROUGE LA 70805 74233 false X N/A X 1953 LA LABOR UNION/HALL/PHYSICAL PLANT OPERATIONS. 9 6 0 0 0 0 35384 64633 9600 9600 44984 74233 0 0 0 0 0 26222 30488 26222 30488 18762 43745 1724973 1768718 790495 790495 934478 978223 LABOR UNION/HALL/PHYSICAL PLANT OPERATIONS. false false LABOR UNION/HALL/PHYSICAL PLANT OPERATIONS. false false false 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 true false false true 2 0 true 0 false false false false false false false false X 9 6 false false false false true true true true true false false true false false false false false false X LUKE WAGGENSPACK 2253573262 6153 AIRLINE HWY BATON ROUGE LA 70805 Luke Waggenspack President 40.00 40.00 X 0 90781 48171 Joshua Sonnier Trustee 40.00 40.00 X 0 88701 48171 Aldo Irias-Duron Trustee 40.00 40.00 X 0 88701 48171 Dennis Devillier Trustee 1.00 0.00 X 0 0 0 Greg Mougeot Trustee 1.00 0.00 X 0 0 0 James Foster Trustee 1.00 1.00 X 0 0 0 Bryan Coates Trustee 1.00 1.00 X 0 0 0 David Brown Trustee 1.00 1.00 X 0 0 0 JOHHNY SULLIVAN Trustee 0.00 1.00 X 0 0 0 268183 144513 0 false false false 0 0 0 64633 64633 0 0 9600 9600 9600 9600 0 0 0 0 0 74233 9600 64633 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 30488 0 0 0 0 0 0 0 0 0 0 0 30488 0 0 0 5996 6013 1215102 1605636 0 0 339402 0 0 0 0 0 261387 104318 164473 157069 0 0 0 0 0 1724973 1768718 790495 790495 790495 790495 X 934478 978223 934478 978223 1724973 1768718 43745 X true X false true false 70723 70723 137951 88289 49662 15000 9600 5400 9000 6429 2571 28713 28713 157069 DUE TO IW LU HALL 790495 790495 X Part X : FIN48 Footnote ACCOUNTING FOR THE UNCERTAINTY OF TAX POSITIONS CAN IMPACT THE FINANCIAL STATEMENTS. EVEN THOUGH THE ASSOCIATION IS EXEMPT FROM INCOME TAXES, THE ASSOCIATION MUST STILL CONSIDER WHETHER ITS EXEMPT INCOME AND OTHER ACTIVITIES OF THE ASSOCIATION MIGHT BE DETERMINED TO BE UNRELATED BUSINESS INCOME, AND WHETHER THE ASSOCIATION HAS PROPERLY MAINTAINED ITS TAX EXEMPT STATUS. FASB ASC 740-l0FORMERLY 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 OFFICERS HAVE ADOPTED THE PROVISIONS OF FASB ASC 740-10 EFFECTIVE JUNE 30, 2009. THE ACCOUNTING FOR ALL MATERIAL POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, ON ANY INCOME TAX RETURN IS GOVERNED BY FASB ASC 740-10. INCOME TAX RETURNS INCLUDE THOSE POSITIONS THAT WERE FILED OR THAT SHOULD HAVE BEEN FILED WITH FEDERAL TAXING AUTHORITIES. IT IS THE OFFICERS' POLICY TO ASSESS ALL MATERIAL POSTIONS TAKEN ON ANY FEDERAL INCOME TAX RETURN. THE OFFICERS 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 OFFICERS HAVE DETERMINED THAT ANY MATERIAL UNCERTAIN TAX POSITIONS THAT ARE PRESENTED TO THE OFFICERS WILL BE RECOGNIZED AND MEASURED USING A MORE-LIKELY-THAN-NOT, MLTN THRESHOLD. THE MLTN 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 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 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 POSTIONS 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 LOCAL WILL BE REQUIRED TO ACCRUE INTEREST AND PENALTIES THAT, UNDER PRESENT TAX LAW, THE ASSOCIATION WOULD INCUR IF THE UNCERTAIN TAX POSITION ULTIMATELY WERE NOT SUSTAINED. FOR THE YEAR ENDING JUNE 30, 2023, NO UNCERTAIN TAX POSITIONS WERE DETERMINED TO EXIST. Form 990, Part VI, Section A, Line 6 THE ELIGIBLE MEMBERS OF IRONWORKERS LOCAL 623, FID 72-0318078, ARE ALSO THE ELIGIBLE MEMBERS OF THIS ASSOCIATION. Form 990, Part VI, Section A, Line 7a ONCE EVERY THREE YEARS THE MEMBERS OF IRON WORKERS LOCAL 623, FID 72-0318078, ELECT BY DEMOCRATIC ELECTION, OFFICERS TO REPRESENT THE MEMBERSHIP & THIS ASSOCIATION. Form 990, Part VI, Section A, Line 7b THE MEMBERSHIP RATIFIES THE DECISIONS OF THE ELECTED OFFICERS WHEN REQUIRED PURSUANT TO THE INTERNATIONAL IRON WORKERS CONSTITUTION AND BY LAWS. Form 990, Part VI, Section B, Line 11b THE OFFICERS RETAIN THE SERVICES OF AN INDEPENDENT PUBLIC ACCOUNTING FIRM TO PREPARE THE ANNUAL IRS FORM 990. THIS FIRM WILL PROVIDE A COPY OF THE COMPLETED FORM 990 TO THE FINANCIAL SECRETARY AND THE UNION PRESIDENT WHO WILL REVIEW THE RETURN ON BEHALF OF THE ELECTED OFFICERS AND MEMBERSHIP . Form 990, Part VI, Section C, Line 19 UPON REQUEST BY ANY PARTY, THE ASSOCIATION IS REQUIRED BY FEDERAL LAW TO MAKE A COPY OF THE FILED TAX RETURNS AVAILABLE. AT EACH MONTHLY UNION MEETING A COPY OF THE INTERNATIONAL CONSTITUTION IS AVAILABLE FOR ANY MEMBER TO REVEIW AND QUESTION. ALL FINANCIAL RECORDS FOR EACH MONTHS ACTIVITY ARE PRESENTED TO THE EXECUTIVE COMMITTEE FOR THEIR APPROVAL AND REVIEW AT EACH MONTHS UNION MEETINGS. PART IV - LINE 35 b OUT OF AN ABUNDANCE OF CAUTION, THE ENTITY HAS A RELATIONSHIP WITH ANOTHER TAX EXEMPT ENTITY, IRONWORKERS LOCAL 623 HALL, FID 72-0318078. THIS ENTITY PAYS RENTAL INCOME TO THIS REPORTING ENTITY, AS DETAILED ON THE ATTACHED SCHEDULE R. THIS ENTITY, IRONWORKERS LOCAL UNION 623 HOME ASSOCIATION, FID 23-7178593, DOES NOT CONTROL, IRONWORKERS LOCAL 623, FID 72-0318078, BUT RATHER, IRONWORKERS LOCAL 623 HALL, CONTROLS THIS REPORTING ENTITY. ACCORDINGLY, WE ARE REPORTING THE TRANSACTIONS BETWEEN THE 2 ENTITIES ON SCHEDULE R AND ALSO REPORTING THE CONTROL OF THIS ENTITY BY IRON WORKERS LOCAL 623 HALL, FID 72-0318078. PART VII, SECTION A TAX SOFTWARE HAS LIMITATIONS ON TITLE/POSITION FOR TRUSTEE'S. WE ARE USING SCHEDULE O TO PROVIDE THE ACTUAL TITLES TO THESE TRUSTEES. PRESIDENT: JOSHUA SONNIER, BUSINESS MANAGER/FINANCIAL SECRETARY TREASURER: LUKE WAGGENSPACK, EXECUTIVE BOARD TRUSTEE/EXAMINING COMMITTEE: DENNIS DEVILLER, TRUSTEE: GREGORY MOUGEOT, RECORDING SECRETARY/EXAMINING COMMITTEE: JAMES FOSTER, TRUSTEE: BRIAN COATES, VICE PRESIDENT: DAVID BROWN, EXECUTIVE BOARD: ALDO IRIAS-DURON, & TRUSTEE: JOHNNY SULLIVAN. 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