2024-05-10T08:32:37-05:00 2023-09-30 842885766 ROMOLO & ASSOCIATES LLC 1700 W LUTHY DRIVE PEORIA IL 61615 990 2022-10-01 370347590 LABORERS INTERNATIONAL UNION OF 231 HCL LABO 3093477106 BOX 374 PEKIN IL 61554 FRANK SCIORTINO SECRETARY TREASURER 3093477106 2024-04-26 1 FRANK SCIORTINO 999009999 0 M JOSEPH ROMOLO P01273379 3096822001 2024-04-11 X 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z STEVEN SCHROEDER BOX 374 PEKIN IL 61554 2090365 0 0121 X WWW.LABORERSLOCAL231.ORG X 1933 IL OPERATION OF LABORERS LOCAL UNION 7 3 9 0 0 0 6000 38210 1429031 1683968 38115 55547 228229 230909 1701375 2008634 0 0 0 0 1053427 1172586 0 0 0 544217 588711 1597644 1761297 103731 247337 2865128 3139693 494 571 2864634 3139122 OPERATION OF LABORERS LOCAL UNION 0 0 1533275 OPERATION OF LABORERS LOCAL UNION FOR THE BENEFIT OF ITS MEMBERS 1533275 0 1 1 1 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 4 0 9 1 0 0 0 0 0 0 0 0 X 7 3 1 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 0 0 0 X FRANK SCIORTINO 3093477106 2503 BROADWAY PEKIN IL 61554 STEVEN SCHROEDER BUSINESS MANAGER 40.00 X X 97746 0 91976 SPENCER SMITH VICE PRESIDENT 40.00 X 92695 0 100419 FRANK SCIORTINO SECRETARY TREASURER 40.00 X X 97949 0 101856 TOM NEWMAN EXECUTIVE BOARD 1.00 X 0 0 0 BARRY SCIORTINO REC SECRETARY 1.00 X 0 0 0 KIRK BELLESS PRESIDENT 40.00 X X 93004 0 100419 MARC JACOBS EXECUTIVE BOARD 1.00 X 0 0 0 CLINT DRURY WCIBT ASSISTANT DIRECTOR 40.00 X 117666 0 90315 499060 0 484985 1 0 1 0 0 38210 38210 CHECK-OFF DUES 900099 1293718 1293718 MONTHLY DUES 900099 253523 253523 REAL ESTATE MAINT DUES 900099 85703 85703 INITIATION FEES 900099 40875 40875 REINSTATEMENT FEES 900099 10149 10149 1683968 60045 60045 51351 55849 -4498 -4498 -4498 13500 38210 25882 -12382 -12382 2610 0 2610 2610 REIMBURSED EXPENSES 900099 236638 236638 VETERANS COMMITTEE INC 900099 3710 3710 XMAS FUND INCOME 900099 333 333 240681 2008634 1924649 0 45775 792063 702407 89656 173056 153467 19589 123022 109097 13925 39723 35227 4496 44722 39660 5062 241 241 10250 10250 2165 2165 2220 2220 27257 24171 3086 68326 60592 7734 18503 16409 2094 270413 270413 77406 68644 8762 27319 24227 3092 AUTO EXPENSE 27953 24789 3164 CONTRIBUTIONS & GIFTS 19755 19755 PURCHASES OF HATS & T-S 13857 13857 SCHOLARSHIPS 9000 9000 14046 4172 9874 1761297 1533275 228022 0 546239 763505 1401942 1482589 1633968 977387 679612 656581 236499 236384 500 500 336 134 2865128 3139693 494 571 494 571 X 2805571 3060454 59063 78668 2864634 3139122 2865128 3139693 247337 27151 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 LABORERS LOCAL #231 LPL BOX 374 PEKIN IL 61554 371086529 1 1 0 PART I-A, LINE 1: THE LOCAL'S HEALTH AND WELFARE FUND TRANSFERS MONEY TO THE PAC FUND. ALL POLITICAL DONATIONS ARE MADE FROM THE PAC ACCOUNT. 50000 50000 1214822 693111 521711 0 185404 162717 22687 183742 121559 62183 656581 X 2059502 27151 25882 53033 2006469 2165 2165 2008634 1785014 25882 25882 1759132 2165 2165 1761297 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 ILLINOIS 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 ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. THE EXECUTIVE BOARD HAS ANALYZED THE TAX POSITIONS TAKEN BY THE LOCAL, AND HAS CONCLUDED THAT AS OF SEPTEMBER 30, 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: GOLF OUTING EXPENSES 25,882. PART XII, LINE 2D - OTHER ADJUSTMENTS: GOLF OUTING EXPENSES 25,882. GOLF OUTING 51710 38210 13500 3060 7407 8274 6250 891 51710 38210 13500 3060 7407 8274 6250 891 25882 -12382 0 0 0 CLINT DRURY WCIBT ASSISTANT DIRECTOR 117666 0 0 0 0 0 69215 0 21100 0 207981 0 0 0 FRANK SCIORTINO SECRETARY TREASURER 97949 0 0 0 0 0 78118 0 23738 0 199805 0 0 0 KIRK BELLESS PRESIDENT 93004 0 0 0 0 0 76681 0 23738 0 193423 0 0 0 SPENCER SMITH VICE PRESIDENT 92695 0 0 0 0 0 76681 0 23738 0 193114 0 0 0 STEVEN SCHROEDER BUSINESS MANAGER 97746 0 0 0 0 0 70876 0 21100 0 189722 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 A FAMILY RELATIONSHIP EXISTS. 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 FORM 990, PART VI, SECTION A, LINE 7B ELECTIONS ARE DONE BY FOLLOWING THE BYLAWS AND CONSTITUTION FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY ACCOUNTING FIRM AND REVIEWED BY THE FINANCIAL SECRETARY WHO SIGNS THE DOCUMENT 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 WRITTEN REQUEST FORM 990, PART XII, LINE 1 THE LOCAL IS ON THE MODIFIED CASH BASIS OF ACCOUNTING. PART VI, LINE 19 THE CONSTITUTION (GOVERNING DOCUMENT) AND THE LIUNA POLICIES (CONFLICT OF INTEREST POLICY) ARE 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 DEPARTMENT OF LABOR WHICH CAN ALSO BE OBTAINED ON THE ONLINE PUBLIC DISCLOSURE ROOM. LABORERS LOCAL #231 POLITICAL LEAGUE PO BOX 374 PEKIN IL 61554 371086529 POLITICAL ACTION COMMITTEE IL SECTION 527 LABORERS LOCAL #231 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0