2024-11-15T22:15:30-06:00 2023-12-31 954244393 DUFFY KRUSPODIN LLP 21600 OXNARD STREET SUITE 2000 WOODLAND HILLS CA 913674969 990 2023-01-01 521907036 LABORERS INTERNATIONAL UNION OF NORTH AMERICA LOCAL UNION 777 LABO 9516824590 4000 10TH ST RIVERSIDE CA 92501 VICTOR GORDO SECRETARY TREASURER 9516824590 2024-11-15 1 1 DAISY HOM CPA P01566750 8183850585 2024-11-13 2023 2024-10-15 13:58:12Z X VICTOR GORDO 4000 10TH ST RIVERSIDE CA 92501 3936845 0 0121 X WWW.LIUNA777.ORG X 1994 CA TO UNITE MEMBERS INTO ONE ORGANIZATION FOR THE PURPOSE OF IMPROVING ECONOMIC ADVANTAGES THROUGH COLLECTIVE BARGAINING AND TO PROMOTE SOCIAL AWARENESS OF ITS MEMBERSHIP. 6 5 13 0 0 0 0 0 3772367 3770859 -12427 732 -75808 -59648 3684132 3711943 12838 20600 0 0 1922018 1756386 0 0 0 1839734 1826402 3774590 3603388 -90458 108555 2407721 2533132 40414 57270 2367307 2475862 TO UNITE MEMBERS INTO ONE ORGANIZATION FOR THE PURPOSE OF IMPROVING ECONOMIC ADVANTAGES THROUGH COLLECTIVE BARGAINING AND TO PROMOTE SOCIAL AWARENESS OF ITS MEMBERSHIP. 0 0 TO UNITE ALL PERSONS ENGAGED IN WORK FOR THEIR MUTUAL BENEFIT, AID, AND PROTECTION. TO PROMOTE OR ESTABLISH APPROPRIATE WAGES, FRINGE BENEFITS, TRAINING, HOURS OF EMPLOYMENT AND WORKING CONDITIONS FOR ALL SUCH WORKERS. TO SECURE RECOGNITION BY EMPLOYERS AND THE PUBLIC OF THE WORKERS'S RIGHTS TO ENGAGE IN COLLECTIVE BARGAINING. TO PROMOTE, FOSTER, DEVELOP AND ADVANCE THE SKILLS, EFFICIENCY, AND WORKING KNOWLEDGE NECESSARY OF SUCH WORKERS. TO PROMOTE INDUSTRIAL PEACE AND DEVELOP A MORE HARMONIOUS RELATIONSHIP BETWEEN EMPLOYEES AND EMPLOYERS. TO STRIVE FOR EFFECTIVE PROGRAMS WHICH WOULD IMPROVE, ADVANCE, AND INCREASE THE OPPORTUNITIES FOR EMPLOYMENT. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 29 0 1 13 1 0 0 0 0 0 0 0 0 0 0 X 6 5 0 0 0 0 1 1 1 1 0 0 0 0 0 0 1 0 1 0 X AYANNA HANDLEY 9516824590 4000 10TH ST RIVERSIDE CA 92501 ART SWEATMAN AUDITOR 1.00 X 2400 0 0 MICHAEL RUELAS MEMBER AT LARGE 1.00 X 8530 0 0 MIGUEL SANCHEZ MEMBER AT LARGE 1.00 X 7200 0 0 VICTOR GORDO SEC-TREASURER 40.00 X X 223443 0 106253 DANIEL SALINAS ELECTION JUDGE 1.00 X 1715 0 0 DIANA JARAMILLO VICE PRESIDENT 2.00 X 9938 0 0 GABE NORRIS ELECTION JUDGE 1.00 X 0 0 0 HEATHER GEARING CHAP BOARD MBR 2.00 X 1200 0 0 IAN BOGGS AUDITOR 2.00 X 0 0 0 JACK MOSQUEDA VICE PRESIDENT 2.00 X 0 0 0 MARK CORTEZ PRESIDENT 2.00 X 7800 0 0 MONICA BROWN REC SECRETARY 2.00 X 7876 0 0 WILFREDO CANCEL JUDGE 1.00 X 0 0 0 ESTEBAN LIZARDO REPRESENTATIVE 40.00 X 120780 0 40227 JAIME GONZALEZ REPRESENTATIVE 40.00 X 105077 0 40750 MARIA OCHOA-FLYNN REPRESENTATIVE 40.00 X 125079 0 66691 WENDELL J LLOPIS REPRESENTATIVE 40.00 X 104003 0 55409 725041 0 309330 5 1 1 0 0 MEMBERSHIP DUES & ASSE 900099 3770859 3770859 3770859 1700 1700 223934 224902 -968 -968 -968 MEMBERS INSURANCE 900099 -59648 -59648 -59648 3711943 3710243 0 1700 12535 8065 376355 874405 269277 151485 84864 21923 74123 71446 169934 94822 199694 64755 1543 963303 51423 32993 PRINTING AND COPYING 24038 PUBLIC RELATIONS 19608 CHRISTMAS PARTY EXPENSE 19538 SUBSCRIPTIONS & MEMBERS 7461 9798 3603388 1032284 1154686 952196 957391 1030 1007569 714534 288328 293035 90289 86483 43594 41537 2407721 2533132 469 38257 55303 1688 1967 40414 57270 X 2367307 2475862 2367307 2475862 2407721 2533132 108555 0 X 0 1 X 0 0 166520 166520 283896 238626 45270 132584 113925 18659 424569 361983 62586 293035 PAYROLL TAX PAYABLE 315 DUE TO/FROM GENERAL FUND - HF 1652 1967 X 3936845 0 3936845 -224902 -224902 3711943 3550642 0 3550642 52746 52746 3603388 PART X, LINE 2: NO PROVISION FOR INCOME TAX IS PROVIDED SINCE THE ORGANIZATION IS A TAX-EXEMPT ENTITY UNDER IRC SECTION 501(C)(5) AND THERE IS NO UNRELATED BUSINESS INCOME. THE ORGANIZATION ADOPTED THE PROVISION OF THE FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION (THE "FASB ASC") 740-10-25, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. UNDER FASB ASC 740-10-25, AN ENTITY MUST RECOGNIZE THE TAX BENEFIT ASSOCIATED WITH A TAX POSITION TAKEN FOR THE TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED. THE IMPLEMENTATION OF FASB ASC 740-10-25 HAD NO IMPACT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: NET BOOK VALUE OF INVESTMENTS SOLD PART XII, LINE 4B - OTHER ADJUSTMENTS: DEPRECIATION EXPENSE INTEREST EXPENSE OFFICE EXPENSE 1 SCHOLARSHIP 9 4500 HARDSHIP 8 3565 X 0 0 0 VICTOR GORDO SEC-TREASURER 223443 0 0 0 0 0 72479 0 33774 0 329696 0 0 0 MARIA OCHOA-FLYNN REPRESENTATIVE 125079 0 0 0 0 0 40748 0 25943 0 191770 0 0 0 ESTEBAN LIZARDO REPRESENTATIVE 120780 0 0 0 0 0 34800 0 5427 0 161007 0 0 0 WENDELL J LLOPIS REPRESENTATIVE 104003 0 0 0 0 0 35361 0 20048 0 159412 0 0 0 JAIME GONZALEZ REPRESENTATIVE 105077 0 0 0 0 0 30472 0 10278 0 145827 0 0 0 PART III COMPENSATION IS SET BY THE MEMBERSHIP BEFORE THE ELECTIONS OF THE LOCAL UNION ARE HELD. FORM 990, PART VI, SECTION A, LINE 6 LINE 6 EXPLANATION - TO BE ELIGIBLE FOR MEMBERSHIP, A PERSON MUST BE WORKING WITHIN THE TERRITORY OF THE LOCAL UNION. AN INDIVIDUAL SHALL NOT BE GRANTED MEMBERSHIP IF THAT PERSON IS A MEMBER OF, OR A SYMPATHIZER WITH, ANY ORGANIZATION THAT HAS FOR ITS PURPOSE THE OVERTHROW OF THIS ORGANIZATION OR OF THE GOVERNMENT OF THE UNITED STATES OF AMERICA OR CANADA, BY FORCE OR VIOLENCE. THE APPLICANT MUST AGREE TO ABIDE BY THE CONSTITUTION, LAWS, RULES, REGULATIONS, POLICIES AND LAWFUL ORDERS AND DECISIONS OF THIS ORGANIZATION. SUCH APPLICANT MUST TENDER TO THE LOCAL UNION IN WHICH MEMBERSHIP IS SOUGHT, THE INITIATION FEE, DUES AND OTHER LAWFUL FEES AND ASSESSMENTS THAT PREVAIL IN SAID LOCAL UNION. IN ADDITION TO REGULAR MEMBERSHIP THERE SHALL BE A SPECIAL CLASS OF MEMBERSHIP FOR APPRENTICES. APPRENTICES SHALL BE ACCORDED THE SAME VOICE AND VOTE AS MEMBERS WITH RESPECT TO THE CONDUCT OF THE BUSINESS AND AFFAIRS OF THE LOCAL UNION BUT SHALL NOT BE ELIGIBLE TO SERVE AS AN OFFICER IN, NOR AS A MEMBER OF THE EXECUTIVE BOARD, NOR AS A DELEGATE TO A DISTRICT COUNCIL, NOR AS A DELEGATE TO THE CONVENTION OF THE INTERNATIONAL UNION. FORM 990, PART VI, SECTION A, LINE 7A LINE 7A EXPLANATION - THE VOTING MEMBERS OF THE LOCAL UNION ARE REGULAR MEMBERS WHO PAY FULL DUES AND ARE NOT MORE THAN TWO MONTHS IN ARREARS IN THE PAYMENT OF DUES. THESE MEMBERS ELECT THE MEMBERS OF THE GOVERNING BODY FOR A TERM OF THREE YEARS OR FOUR YEARS WHERE THE LAW PERMITS. ANY MEMBER IN GOOD STANDING FOR A PERIOD OF TWO YEARS IMMEDIATELY PRIOR TO NOMINATION, CURRENT IN THE PAYMENT OF DUES, A LAWFUL PERMAMENT RESIDENT AND SHALL BE LAWFULLY EMPLOYABLE UNDER THE LAWS OF THE UNITED STATES OF AMERICA OR CANADA, LITERATE, AND REGULARLY WORKING AT THE CALLING OF THE INTERNATIONAL UNION DURING THE ENTIRE YEAR IMMEDIATELY PRIOR TO NOMINATION IS QUALIFIED TO SEEK OFFICE. FORM 990, PART VI, SECTION A, LINE 7B LINE 7B EXPLANATION - THE UNION MUST HOLD AT LEAST ONE REGULAR MEETING EACH MONTH ON SUCH DAY, TIME AND PLACE ESTABLISHED BY VOTE OF THE MEMBERSHIP OF THE LOCAL UNION. SPECIAL MEETINGS SHALL BE CALLED BY THE PRESIDENT OF THE LOCAL UNION WHEN REQUESTED TO DO SO BY THE EXECUTIVE BOARD. A NOTICE OF SUCH SPECIAL MEETING SHALL BE MAILED TO ALL GOOD-STANDING MEMBERS OF THE LOCAL UNION, WHICH NOTICE SHALL SPECIFY THE PURPOSE FOR THE CALLED MEETING. FORM 990, PART VI, SECTION A, LINE 8B THERE IS NO COMMITTEE AUTHORIZED TO ACT ON BEHALF OF THE GOVERNING BODY. ONLY THE GOVERNING BODY DOCUMENTS THE MEETING HELD DURING THE YEAR. FORM 990, PART VI, SECTION B, LINE 11B LINE 11B EXPLANATION - SECRETARY-TREASURER REVIEWS THE RETURN BEFORE FILING. THE 990 IS MADE AVAILABLE FOR REVIEW AT THE NEXT BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 15B THE SALARY AND COMPENSATION TO BE PAID TO ELECTED OFFICERS OR OFFICIALS SHALL BE FIXED PRIOR TO THE NOMINATIONS; PROVIDED THAT ADJUSTMENTS TO SALARY DURING THE TERM OF OFFICE MAY BE EFFECTED IN ACCORDANCE WITH THE PROVISIONS OF ARTICLE IX OF THE BY-LAWS, WHICH STATES AN INCREASE IN SALARY OR COMPENSATION IS PROPOSED TO BE EFFECTIVE DURING THE TERM OF OFFICE THEN CURRENT, THE INCREASE SHALL BE VOTED UPON BY THE MEMBERSHIP AT A MEETING OF THE LOCAL UNION ONLY AFTER WRITTEN NOTICE IS GIVEN TO ALL OF THE MEMBERS IN GOOD STANDING OF THE PROPOSAL AND THE MEETING AT WHICH SUCH PROPOSAL SHALL BE VOTED ON, OR THE MEMBERSHIP APPROVES SUCH INCREASE AT TWO CONSECUTIVE MEETINGS; PROVIDED, THAT THE EXECUTIVE BOARD MAY INCREASE SALARIES OR COMPENSATION TO REFLECT THE INCREASE IN THE COST OF LIVING, SAID INCREASE NOT TO EXCEED THE PERCENTAGE OF INCREASE IN THE NATIONAL CONSUMER PRICE INDEX. FORM 990, PART VI, SECTION C, LINE 19 UNDER THE BY-LAWS, THE ORGANIZATION WILL PROVIDE A COPY OF THE BY-LAWS AND INTERNATIONAL CONSTITUTION UPON REQUEST OF THE MEMBER. THE FINANCIAL STATEMENT AND THE BOOKS AND RECORDS ARE MADE AVAILABLE TO THE MEMBERS TO REVIEW UPON THEIR REQUEST. ALL REQUIRED DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, LINE 12-13 AS OF DECEMBER 31, 2023 THE ORGANIZATION DID NOT ADOPT A CONFLICT OF INTEREST POLICY OR A WHISTLEBLOWER POLICY. FORM 990, PART VI, LINE 14 THE UNION ADHERES TO THE DEPARTMENT OF LABOR'S RECORD RETENTION POLICY. LIUNA 777 PAC 4000 10TH ST RIVERSIDE CA 92501 330629333 PAC CA 527 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 LABORERS' INTERNATIONAL UNION OF NORTH AMERICA R 912744