2026-02-17T12:37:13-08:00 2025-12-31 261262413 Petersen CPAs & Advisors PLLC 3702 Kern Way Yakima WA 98902 990 2025-01-01 910256837 Laborers International Union of North America Local No 348 LABO 5094204581 PO BOX 1349 RICHLAND WA 99352 FRANCISCO ELGUEZABAL SEC/TREAS 2026-02-17 true Angela M Pratt CPA P00234617 5095751040 X 2025 2025-03-06 01:10:19Z Francisco Elguezabal PO BOX 1349 RICHLAND WA 99352 3001477 false 0121 X N/A X 1935 WA LOCAL LABOR UNION PROVIDING negotiation and REPRESENTATION on behalf of its MEMBERS. 12 12 17 0 0 2255105 2660787 219514 304571 -17547 -9040 2457072 2956318 29435 23950 0 1564745 1606833 0 0 778484 843752 2372664 2474535 84408 481783 5534056 6483395 18314 19225 5515742 6464170 LOCAL LABOR UNION PROVIDING negotiation and REPRESENTATION on behalf of its MEMBERS. false false LOCAL LABOR UNION PROVIDING negotiation and REPRESENTATION on behalf of its MEMBERS. 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 true true true false false false false false false false false false false false false false false true 9 0 true 17 true false false false false false false false false X 12 12 false false false false true true true true true false false false true true true true true true true false X X Francisco Elguezabal 5094204581 2505 DUPORTAIL STREET RICHLAND WA 99352 Francisco Elguezabal Sect/Treasurer 45.00 0.00 X X 156471 0 72590 James Eric Thrift President 45.00 0.00 X X 134348 0 65896 Richard Stelter Aud./Exec. Mbr. 43.00 0.00 X 118536 0 60811 Jessica Bosse Wadsworth Recording Sect 43.00 0.00 X X 118104 0 60474 Nathan Mack Auditor 43.00 0.00 X 116877 0 60128 Richard Glazier Auditor 43.00 0.00 X 100715 0 58565 David Gresser Exec. Board Mbr 43.00 0.00 X X 54655 0 32917 Clint Crider Vice President 1.00 0.00 X X 600 0 0 Michael Kasko Sgt at Arms 1.00 0.00 X 600 0 0 Donovan Lalka Exec. Board Mbr 1.00 0.00 X X 500 0 0 Lance Fox Exec. Board Mbr 1.00 0.00 X X 450 0 0 Joseph Dunn Auditor 1.00 0.00 X 350 0 0 802206 411381 6 false true false 0 0 Hiring Hall Fee 900099 73651 73651 MEMBERSHIP DUES & ASSESSM 541900 2587136 2587136 2660787 304571 304571 0 0 15600 26022 -10422 -10422 -10422 0 0 0 1594 19137 -17543 -17543 MISCELLANEOUS INCOME 900099 18925 18925 18925 2956318 2956318 15950 8000 0 0 1213587 0 191295 79630 31583 90738 0 22924 10000 0 0 0 9000 17213 50018 0 0 23855 32570 0 54808 0 0 117596 32745 Per Capita Taxes 361482 Bank Fees 57212 Repairs & Maintenance 31252 Member Events and Giveaway 23077 0 2474535 0 0 0 366951 389394 767475 903821 0 0 0 0 0 0 0 1394845 897302 606666 497543 3792964 4692637 0 0 0 0 5534056 6483395 18314 19225 18314 19225 X 5515742 6464170 5515742 6464170 5534056 6483395 481783 466645 X X false true X true false false true true false 60600 60600 490450 359217 131233 486955 292785 194170 245253 160395 84858 111587 84905 26682 497543 X 3468122 466645 45159 511804 2956318 2956318 2519694 45159 45159 2474535 2474535 Part X : FIN48 Footnote The Union is exempt from federal income taxes under Section 501 (c)(5) of the Internal Revenue Code. The Union follows FASB ASC Section 740, which clarifies the accounting for uncertainty in income taxes. Management has evaluated the Union's tax positions and has concluded that the Union has taken no uncertain tax positions that require adjustments to the financial statements, or that call into question the Union's tax status. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Cost of Goods Sold $19137 Rental Expenses $26022 Part XII, Line 2d: Other expenses and losses per audited F/S Cost of Goods Sold $19137 Rental Expenses $26022 false Northwest Delegate Fund 12201 Tukwila Intl Blvd 140 Seattle WA 98168 911629709 12200 0 FMV Union Contributions 0 1 Scholarship Awards 8 8000 X false false false Francisco Elguezabal Sect/Treasurer 156471 59267 13323 229061 James Eric Thrift President 134348 52573 13323 200244 Jessica Bosse Wadsworth Recording Sect 118104 47151 13323 178578 Nathan Mack Auditor 116877 46805 13323 177005 Richard Glazier Auditor 100715 45242 13323 159280 Richard Stelter Aud./Exec. Mbr. 118536 47488 13323 179347 Form 990, Part VI, Section A, Line 6 TWO CLASSES OF MEMBERS- REGULAR DUES PAYING MEMBERS WHICH HAVE FULL VOTING RIGHTS AND RETIRED DUES PAYING MEMBERS WHICH HAVE FULL VOTING RIGHTS. Form 990, Part VI, Section A, Line 7a ALL DUES PAYING MEMBERS-REGULAR AND RETIRED HAVE VOTING RIGHTS TO ELECT MEMBERS OF THE GOVERNING BOARD. Form 990, Part VI, Section A, Line 7b DUES PAYING MEMBERS HAVE VOTING RIGHTS THAT ALLOW FOR APPROVAL OF ALL MAJOR GOVERNING BOARD ACTIONS. Form 990, Part VI, Section B, Line 11b The Form 990 is not reviewed prior to being submitted, but is reviewed at the next Board meeting following the completion of the return. Form 990, Part VI, Section B, Line 12c The written conflict of interest policy is included in the LIUNA Policies. 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 LIUNA Policies, or any other disciplinary rule, regulation, practice, or procedure adopted by the LIUNA General Executive Board. The LIUNA Policies explains the disciplinary procedure that must be followed when necessary and the independent officers who are entrusted to enforce the LIUNA Policies. 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 15b COMPENSATION OF EMPLOYEES MUST BE APPROVED BY THE MEMBERSHIP. Form 990, Part VI, Section C, Line 19 THE UNIONS GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE MEMBERS UPON REQUEST FOR SUCH DOCUMENTS.