2026-07-28T07:36:01-07:00 2025-12-31 451621265 TED SOILEAU CPA LLC 429 GOVERNMENT ST FL 2 BATON ROUGE LA 70802 990 2025-01-01 316064702 LABORERS INTL UNION OF NORTH AMERICA - LOCAL 1410 LABO 9372546172 100 INDUSTRIAL COURT NEW LEBANON OH 45345 JASON LAUTENSLEGER Treasurer 2026-07-28 true Ted A Soileau P00852991 2257667910 2025 2025-03-06 01:10:19Z 100 INDUSTRIAL COURT NEW LEBANON OH 45345 2893347 false 0121 X N/A X 1939 OH LABOR UNION ORGANIZATION DEVOTED TO INSURING MEMBER SAFETY, CONTRACT NEGOTIATIONS FOR WAGES, HEALTH INSURANCE, PENSION BENEFITS, TRAINING BENEFITS, WORKING CONDITION BENEFITS, AND ETC. 11 0 6 0 0 2207282 2635703 19458 257512 878 132 2227618 2893347 0 246244 266541 675139 898827 0 0 582745 588407 1504128 1753775 723490 1139572 8629544 9770941 457 2282 8629087 9768659 LABOR UNION ORGANIZATION DEVOTED TO INSURING MEMBER SAFETY, CONTRACT NEGOTIATIONS FOR WAGES, HEALTH INSURANCE, PENSION BENEFITS, TRAINING BENEFITS, WORKING CONDITION BENEFITS, AND ETC. false false LABOR UNION ORGANIZATION DEVOTED TO INSURING MEMBER SAFETY, CONTRACT NEGOTIATIONS FOR WAGES, HEALTH INSURANCE, PENSION BENEFITS, TRAINING BENEFITS, WORKING CONDITION BENEFITS, AND ETC. false false true true false false false false false true false false false true 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 15 0 true 6 true false false false false false false false false X 11 0 false false false false true true true true true false false true true true true false false false false false X JASON LAUTENSLEGER 5133726362 100 INDUSTRIAL COURT NEW LEBANON OH 45345 JASON LAUTENSLEGER Treasurer 40.00 0.00 X 165289 0 76590 DILLION ASHLEY President 40.00 0.00 X 100039 0 57667 CLAYTON TOLLIVER Trustee 5.00 0.00 X 73187 0 39764 HARVEY JORDAN Secretary 5.00 0.00 X 54036 0 27532 BRANDEN PERRY Vice President 5.00 0.00 X 3050 0 0 SAMUEL GEIGER Trustee 5.00 0.00 X 2750 0 0 GUNTER LAUTENSLEGER Trustee 5.00 0.00 X 2750 0 0 SETH GELBERT Trustee 5.00 0.00 X 2350 0 0 JEFF BENNETT Trustee 5.00 0.00 X 2150 0 0 DANNY HILL Trustee 5.00 0.00 X 1850 0 0 GUNNER NUGENT Trustee 5.00 0.00 X 950 0 0 COREY WHITE Vice President 5.00 0.00 X 800 0 0 SCOTT GELBERT Trustee 5.00 0.00 X 0 0 0 409201 201553 2 false true false 0 0 MEMBERSHIP DUES 561300 2635703 2635703 2635703 263576 263576 0 0 0 -6064 -6064 -6064 -6064 0 0 0 REIMBURSEMENTS 900099 132 132 132 2893347 2629771 263576 0 0 0 266541 409201 0 153596 247915 86178 1937 0 47908 30433 0 0 0 0 1384 64832 0 0 20450 49819 0 0 0 257204 48314 10656 PER CAPITA 23434 DONATION 20345 IT SOFTWARE 8428 POLITICAL 5200 0 1753775 0 0 0 2013423 2933181 2165949 1497705 0 0 0 0 0 0 0 440366 112950 323838 327416 4126334 5012639 0 0 0 0 8629544 9770941 457 2282 457 2282 X 8629087 9768659 8629087 9768659 8629544 9770941 1139572 X false true X true false 5800 5800 5800 true LIUNA LOCAL 1410 PCE 100 INDUSTRIAL CT NEW LEBANON OH 45345 923110593 5800 true false false Part I-A, Line 1 - Direct and Indirect Political Campaign Activities THE LOCAL HAS CREATED A SEPERATE CODE SECTION 527F3 ENTITY. THIS ENTITY IS DULY REGISTERED WITH THE STATE OF OHIO, MEMBERS MAKE DONATIONS THAT ARE SEGREGATED INTO SEPARATE ACCOUNTS. THESE FUNDS ARE USED FOR ALL STATUTORY CAMPAIGN DONATIONS PURSUANT TO OHIO AND FEDERAL STATUTES. GROSS RECEIPTS DID NOT EXCEED $100,000 FOR 12/31/2025. 83933 83933 134325 29406 104919 186480 48601 137879 35628 34943 685 327416 ACCOUNTS PAYABLE - CC 2282 2282 X 2893347 2893347 2893347 1753775 1753775 1753775 Part X : FIN48 Footnote ACCOUNTING FOR THE UNCERTAINTY OF TAX POSITIONS CAN IMPACT THE FINANCIAL STATEMENTS. EVEN THOUGH THE LOCAL IS EXEMPT FROM INCOME TAXES, THE LOCAL MUST STILL CONSIDER WHETHER ITS EXEMPT INCOME AND OTHER ACTIVITIES OF THE LOCAL MIGHT BE DETERMINED TO BE UNRELATED BUSINESS INCOME AND WHETHER THE LOCAL HAS PROPERLY MAINTAINED ITS TAX-EXEMPT STATUS. FASB ASC 740 FINANCIAL INTERPRETATION NO. 48 I.E. 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 EFFECTIVE DECEMBER 31, 2022. THE ACCOUNTING FOR ALL MATERIAL POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, ON ANY INCOME TAX RETURN IS GOVERNED BY FASB ASC 740. 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 POSITIONS 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 BOARD OF TRUSTEES 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 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 LOCAL WILL BE REQUIRED TO ACCRUE INTEREST AND PENALTIES THAT, UNDER PRESENT TAX LAW, THE LOCAL WOULD INCUR IF THE UNCERTAIN TAX POSITION ULTIMATELY WERE NOT SUSTAINED. FOR THE YEAR ENDING DECEMBER 31, 2025, NO UNCERTAIN TAX POSITIONS WERE DETERMINED TO EXIST. X false false false DILLION ASHLEY President 100039 41315 16352 157706 JASON LAUTENSLEGER Treasurer 165289 60238 16352 241879 Form 990, Part VI, Section A, Line 6 THE MEMBERS OF LABORERS LOCAL 1410 ARE INDIVIDUALS WHO VOLUNTARILY ELECT TO ABIDE BY THE LABORERS INTERNATIONAL CONSTITUTIONS AND THE BY-LAWS OF LABORERS LOCAL 1410. THESE MEMBERS WORK IN THE CONSTRUCTION/SERVICE INDUSTRY. Form 990, Part VI, Section A, Line 7a MEMBERS/SHAREHOLDERS ELECT GOVERNING BODY ONCE EVERY 3 YEARS THE MEMBERSHIP HAVE 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 THE LOCAL. Form 990, Part VI, Section A, Line 7b DECISIONS OF GOVERNING BODY APPROVAL BY MEMBERS OR SHAREHOLDERS SPECIFIC EVENTS REQUIRE APPROVAL OF THE MEMBERSHIP ON A MONTHLY BASIS AT UNION MEETINGS. PAYMENT OF BILLS THE LOCAL UNION INCURRS MADE AND MAJOR PURCHASES TO BE MADE ALL MUST BE APPROVED BY THE MEMBERSHIP. Form 990, Part VI, Section B, Line 11b 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 SECRETARY-TREASURER FOR HIS REVIEW AND APPROVAL. Form 990, Part VI, Section B, Line 12c CONFLICT OF INTEREST POLICY IS INCLUDED IN THE CODE OF BEST PRACTICES THAT IS PART OF THE CONSTITUTION BY WHICH OUR ORGANIZATION IS GOVERNED. ANY MEMBER OR EMPLOYEE OF THE ORGANIZATION CAN CONTACT THE LIUNA GENERAL PRESIDENT WITH ANY COMPLAINT ARISING UNDER THE CONSTITUTION, THE CODE OF BEST PRACTICES, OR ANY OTHER DISIPLINARY PROCEDURE THAT MUST BE FOLLOWED WHEN NECESSARY AND THE INDEPENDENT OFFICERS WHO ARE ENTRUSTED TO ENFORCE THE CODE. THE U.S. DEPARTMENT OFLABOR REQUIRES ALL NON-CLERICAL EMPLOYEES TO REPORT ON THE FORM LM-30 POTENTIAL SITUATIONS WHERE THERE MAY BE CONFLICTS OF INTEREST. THIS INFORMATION IS OPEN TO THE PUBLIC. Form 990, Part VI, Section C, Line 19 ORGANIZATIONAL DOCUMENTS PUBLICLY AVAILABLE UPON REQUEST BY ANY PARTY, THE LOCAL 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 REVIEW AND QUESTION. ALL FINANCIAL RECORDS FOR EACH MONTHS ACTIVITY ARE PRESENTED TO THE MEMBERSHIP FOR THEIR APPROVAL AND REVIEW AT EACH MONTHS UNION MEETINGS. PART IV, LINE 35A THIS ENTITY FILES AS A TAX-EXEMPT ENTITY PURSUANT TO GROUP EXEMPTION NUMBER 0121. THE NATIONAL ORG. IS LABORERS INTERNATIONAL UNION OF NORTH AMERICA LIUNA, FID, 53-0088501. THIS ENTITY IS AN INDEPENDENT AUTONOMOUS ORGANIZATION THAT ABIDES BY THE INTERNATIONAL CONSTITUTION OF LIUNA. PART VII, SECTION A TAX SOFTWARE HAS LIMITATIONS ON TITLE/POSITION FOR TRUSTEES. WE ARE USING SCHEDULE O TO PROVIDE THE ACTUAL TITLES TO THESE TRUSTEES. JASON LAUTENSLEGER - BUSINESS MANAGER/SECRETARY TREASURER, DILLION ASHLEY - PRESIDENT, BRANDEN PERRY - VICE PRESIDENT, CLAYTON TOLLIVER - RECORDING SECRETARY, SAMUEL GEIGER - SERGEANT AT ARMS, SETH GELBERT - EXECUTIVE COMMITTEE, GUNTER LAUTENSLEGER - EXECUTIVE COMMITTEE, JEFF BENNETT - EXECUTIVE COMMITTEE, DANNY HILL - AUDITOR, GUNNER NUGENT - AUDITOR, AND SCOTT GELBERT - AUDITOR. HARVEY JORDAN - PAST RECORDING SECRETARY AND COREY WHITE - PAST VICE PRESIDENT. LABORERS INTL UNION OF NORTH AMERICA 905 16TH STREET NW WASHINGTON DC 20006 530088501 CENTRAL ORG. DC 501C5 NO NO false OHIO LABORERS DISTRICT COUNCIL 152 DORCHESTER SQ WESTERVILLE OH 43081 314229654 LABOR UNION OH 501C5 NO NO false false false false false false false false false false false false false false false false false false true false LABORERS INTL UNION OF NORTH AMERICA r 253783 COST OHIO LABORERS DISTRICT COUNCIL r 3420 COST