2024-06-26T14:14:19-05:00 2023-12-31 842885766 ROMOLO & ASSOCIATES LLC 1700 W LUTHY DRIVE PEORIA IL 61615 990 2023-01-01 420329130 LABORERS' INTERNATIONAL UNION OF NORTH AMERICA LABORERS' LOCAL #43 LABO 3193660859 816 1ST AVE NW CEDAR RAPIDS IA 52405 DANNY HEMMINGER BUSINESS MANAGER 3193660859 2024-06-21 1 DANNY HEMMINGER 999009999 0 MICHAEL HOLDER P02105637 3096822001 2024-06-21 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z DANNY HEMMINGER 816 1ST AVE NW CEDAR RAPIDS IA 52405 1075092 0 0121 X N/A X 1933 IA LABOR UNION 7 3 5 0 0 0 40000 53125 666359 983431 515 1589 22302 36947 729176 1075092 0 8872 0 0 491815 495439 0 0 0 325894 505487 817709 1009798 -88533 65294 550181 611677 130254 126456 419927 485221 PROMOTE AND PROTECT THE INTERESTS OF THE MEMBERS OF THE LOCAL 0 0 706398 PROMOTE AND PROTECT THE INTERESTS OF THE MEMBERS OF THE LOCAL. 706398 0 1 1 1 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 3 0 5 1 0 0 0 0 0 0 0 0 X 7 3 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 0 0 0 X DANNY HEMMINGER 3193660859 816 1ST AVE NW CEDAR RAPIDS IA 52405 CODY DELVIN PRESIDENT 2.00 X X 1091 0 0 DAIN BRUNSCHEEN VICE PRESIDENT/ FIELD REP 40.00 X 66312 0 52227 DANNY HEMMINGER BUSINESS MANAGER/ SEC TREA 40.00 X X 93192 0 58368 JOEY PURPURA EBOARD/FIELD REP 2.00 X 34967 0 23313 TONY VONDERHAAR- PAST RECORDING SECRETARY/ FIELD 40.00 X 28660 0 21120 DALE BOLSINGER EBOARD 2.00 X 0 0 0 DEREK BROERZE- PAST EBOARD 2.00 X 0 0 0 STEFANIE WARNICK EBOARD 2.00 X 0 0 0 DAN NESS EBOARD 2.00 X 0 0 0 224222 0 155028 0 0 1 0 0 53125 53125 WORKING DUES 900099 808068 808068 MONTHLY DUES 900099 143939 143939 INITIATION AND READMIS 900099 31424 31424 983431 1589 1589 REIMBURSEMENTS 900099 35371 35371 CREDIT CARD FEES 900099 1576 1576 36947 1075092 1020378 0 1589 8872 8872 371653 221191 150462 52932 31503 21429 34304 20416 13888 14882 8857 6025 21668 12896 8772 1241 1241 10500 10500 3640 3640 30932 18410 12522 48863 29081 19782 43994 26183 17811 4472 2662 1810 281120 281120 34205 20357 13848 22161 13189 8972 COLLECTION FEES 11709 6969 4740 MERCHANDISE 5792 5792 BANK FEES AND CREDIT CA 5350 3184 2166 REFUNDS 1508 1508 1009798 706398 303400 0 7689 5953 204971 290832 426089 121093 336265 304996 1256 9896 550181 611677 822 3720 129432 122736 130254 126456 X 419927 485221 419927 485221 550181 611677 65294 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 500 500 500 1 LABORERS LOCAL 43 POLITICAL ACTION COMMITTEE 816 1ST AVE NW CEDAR RAPIDS IA 52405 823694462 2323 JOHNSON COUNTY DEMOCRATS PO BOX 1773 IOWA CITY IA 52244 500 1 1 0 PART I-A, LINE 1: THE LOCAL TRANSFERS MONEY TO THE PAC FUND. THE PAC FUND MAKES ALL POLITICAL DONATIONS. IN RARE INSTANCES, THE LOCAL WILL MAKE A POLITICAL DONATION OUT OF THE GENERAL CHECKING ACCOUNT. 18626 18626 284672 30830 253842 0 25984 21192 4792 96807 69071 27736 304996 X 1075092 0 1075092 0 1075092 1009798 0 1009798 0 1009798 PART X, LINE 2: THE LOCAL IS A NON-PROFIT ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AND AN EQUIVALENT SECTION OF THE IOWA INCOME TAX LAW. THE TOTAL AMOUNTS OF INTEREST AND PENALTIES RECOGNIZED IN THE STATEMENTS OF ASSETS, LIABILITIES, AND NET ASSETS AND THE TOTAL AMOUNTS OF INTEREST AND PENALTIES RECOGNIZED IN THE STATEMENTS OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS ARE $0. FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10-25-6 REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE LOCAL AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE LOCAL HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023 AND 2022 THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE LOCAL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE LOCAL HAS NEVER HAD UNRELATED BUSINESS INCOME TAX (UBIT) NOR HAS IT FILED THE FORM 990-T. THEREFORE, ALL TAX YEARS ARE OPEN FOR EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES RELATED TO UBIT. 0 0 0 DANNY HEMMINGER BUSINESS MANAGER/ SEC TREA 93192 0 0 0 0 0 43524 0 14844 0 151560 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 MEMBERS PAY MONTHLY DUES TO PARTICIPATE IN THE LOCAL UNION. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS ELECT THE MEMBERS OF THE GOVERNING BODY OR THEIR DELEGATES. THIS ELECTION PROCESS FOLLOWS THE CONSTITUTION. FORM 990, PART VI, SECTION A, LINE 7B ALL DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY THE MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11B 990 IS REVIEWED BY THE BUSINESS MANAGER BEFORE BEING FILED 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 C, LINE 19 UPON REQUEST FORM 990, PART XII, LINE 1 THE LOCAL USES THE MODIFIED CASH BASIS OF ACCOUNTING. FORM 990, PART VI, LINE 19 THE CONSTITUTION (GOVERNING DOCUMENT) AND THE LIUNA POLICIES (CONFLICT OF INTEREST POLICY) IS AVAILABLE THROUGH THE UNITED STATES DEPARTMENT OF LABOR, OLMS, ONLINE PUBLIC DISCLOSURE ROOM. THE INFORMATION IS FILED UNDER LABORERS' INTERNATIONAL UNION OF NORTH AMERICA, WHICH 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. LABORERS LOCAL 43 POLITICAL ACTION COMMITTEE 816 1ST AVE NW CEDAR RAPIDS IA 52405 823694462 POLITICAL FUND IA 527 LABORERS LOCAL #43 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0