2025-11-21T20:59:34-08:00 2024-12-31 932147222 FELLER & KUESTER CPAs PLLC 806 PARKLAND CT CHAMPAIGN IL 61821 990 2024-01-01 390828504 LABOR AND EMPLOYMENT RELATIONS ASSOCIATION LABO 2173330072 504 E ARMORY AVE 121 LER BUILDING M CHAMPAIGN IL 61820 EMILY SMITH EXECUTIVE DIRECTOR 2173330072 2025-05-15 true true NEAL KUESTER P01313988 2173513192 2025-11-21 2024 2025-03-06 01:10:19Z EMILY SMITH 504 E ARMORY AVE 121 LER BUILDING M CHAMPAIGN IL 61820 1444757 false X WWW.LERAWEB.ORG X 1947 IL RESEARCH ALL FIELDS OF LABOR, EMPLOYMENT, AND THE WORKPLACE. 22 22 0 264 0 0 297383 275129 290965 1150138 4204 19490 0 592552 1444757 0 0 234267 220069 0 0 269437 799836 503704 1019905 88848 424852 764336 1037014 299046 164925 465290 872089 RESEARCH ALL FIELDS OF LABOR, EMPLOYMENT, AND THE WORKPLACE. false false 238692 0 39637 THE ASSOCIATION PROVIDES MEMBERSHIP, SUBSCRIPTIONS, AND DIRECTORY INFORMATION TO ITS MEMBERS. 627692 0 1037143 THE ASSOCIATION CONDUCTS SEMINARS AND MEETINGS. MEETINGS INCLUDE AN ANNUAL CONFERENCE, SPRING BOARD MEETING, ASSA MEETING, WINTER BOARD MEETING, AND OTHER MEETINGS. 49262 0 73358 THE ASSOCIATION PUBLISHES A WEALTH OF INFORMATION AND INSIGHT INTO THE FIELD OF INDUSTRIAL RELATIONS AND HUMAN RESOURCES. PUBLICATIONS INCLUDE MEMBERSHIP DIRECTORY, NEWSLETTER, ANNUAL PROCEEDINGS, PERSPECTIVES AT WORK, RESEARCH VOLUME, AND OTHER PUBLICATIONS. 915646 true true false false false false false false false true true false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 10 0 true 0 false false false false false false false false false false false false X 22 22 false false false false false false false true true false true true true true true true true true true true false IL X EMILY SMITH 2173330072 504 E ARMORY AVE 121 LER BUILDING M CHAMPAIGN IL 61820 JIM PRUITT PRESIDENT 1.00 X X 0 0 0 JOHN BUDD PRESIDENT ELECT 1.00 X X 0 0 0 DENNIS DABNEY PAST PRESIDENT 1.00 X X 0 0 0 SHARON BLOCK BOARD MEMBER 0.50 X 0 0 0 ANDREA CACERES BOARD MEMBER 0.50 X 0 0 0 JULIE FARB BOARD MEMBER 0.50 X 0 0 0 MARIA FIGUEROA BOARD MEMBER 0.50 X 0 0 0 ELIZA FORSYTHE BOARD MEMBER 0.50 X 0 0 0 RUBEN GARCIA BOARD MEMBER 0.50 X 0 0 0 JOHN JOHNSON BOARD MEMBER 0.50 X 0 0 0 RUDY GONZALEZ BOARD MEMBER 0.50 X 0 0 0 DEBORAH MOORE-CARTER BOARD MEMBER 0.50 X 0 0 0 MONIQUE MORRISSEY BOARD MEMBER 0.50 X 0 0 0 DIONNE POHLER BOARD MEMBER 0.50 X 0 0 0 SEAN ROGERS BOARD MEMBER 0.50 X 0 0 0 HAL RUDDICK BOARD MEMBER 0.50 X 0 0 0 LIONEL SIMS JR BOARD MEMBER 0.50 X 0 0 0 MAITE TAPIA BOARD MEMBER 0.50 X 0 0 0 JANET GILLMAN REGIONAL VP / BOARD MEMBER 0.50 X 0 0 0 BEVERLY HARRISON REGIONAL VP / BOARD MEMBER 0.50 X 0 0 0 ROBERT CHIARAVALLI REGIONAL VP / BOARD MEMBER 0.50 X 0 0 0 MARC WEINSTEIN DCDC CHAIR / BOARD MEMBER 0.50 X 0 0 0 EMILY SMITH EXECUTIVE DIRECTOR 40.00 X 107200 0 13420 AMANDA BOYD BOOKKEEPER 12.50 X 4584 0 626 111784 0 14046 1 false false false 188909 86220 275129 SUBSCRIPTIONS 513190 15007 0 0 ORGANIZATION DUES 561000 26295 0 0 ROYALTIES 513190 10181 0 0 MEETING INCOME 561000 1037143 0 0 CHAPTER FEES 561000 12292 0 0 49220 0 0 1150138 19490 0 19490 1444757 1150138 0 19490 125830 111573 14257 0 81354 75252 6102 0 9770 9037 733 0 315 297 18 0 2800 2529 271 0 9520 0 9520 0 40004 40004 0 0 25598 17537 8061 0 55895 11063 44832 0 808 0 808 0 16061 16061 0 0 589377 589377 0 0 529 0 529 0 2029 0 2029 0 PRINTING AND PRODUCTION 21662 21662 0 0 STUDENT & MEMBER AWARDS 5418 0 5418 0 FUNDRAISING EXPENSE 1066 0 1066 0 OTHER PUBLICATION COSTS & SERVICES 21254 21254 0 0 10615 0 10615 0 1019905 915646 104259 0 69890 47387 573532 912857 12609 0 5418 8044 30661 13563 21303 20731 1101 572 71125 54591 764336 1037014 49540 55832 249506 109093 299046 164925 X 428106 850136 37184 21953 465290 872089 764336 1037014 424852 -18053 X false true X true false X 0 267589 224108 277206 297383 275129 1341415 0 0 267589 224108 277206 297383 275129 1341415 212892 1128523 4371 3693 2918 4204 19490 34676 0 0 1376091 1981293 0.82010 0.79930 X 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 35462 0 -13551 0 0 0 21911 45373 0 -9911 0 0 0 35462 45462 0 -89 0 0 0 45373 49190 0 -3728 0 0 0 45462 32448 33584 -16842 0 0 0 49190 1.00000 0.00000 0.00000 false false 0 0 21303 20731 572 572 X 1426704 -18053 -18053 1444757 1444757 1019905 1019905 1019905 Pt V, Line 4 LERA is a nonprofit association that is exempt from federal income tax under Section 501 (c)(3) of the Internal Revenue Code. In addition, the Internal Revenue Service has determined that LERA is not a private foundation as defined in Section 509(a)(1) and Section 170(b)(1)(A)(vi) of the Code. LERA has evaluated its exposure resulting from uncertain income tax position and determined the exposure is not material to the financial statements. In addition, LERA is not aware of any tax position for which a significant change is reasonably possible within the next 12 months. Therefore, these financial statements do not include a liability for uncertain tax positions. Upon recognition of a liability for an uncertain tax position, LERA would recognize interest expense and penalties in operating expenses. LERA files information tax returns in the U.S. federal jurisdiction and the State of Illinois. Its federal and Illinois information tax returns prior to calendar year 2021 are closed. LERA does not have any tax returns currently under examination by either the Internal Revenue Service (IRS) or any U.S. state jurisdiction. Pt V, Line 4 SUPPORT OPERATIONS OF THE ORGANIZATION Pt VI, Line 11b THE EXECUTIVE DIRECTOR AND BOOKKEEPER REVIEWED & APPROVED THE FORM 990 WITH THE AUDITORS PRIOR TO FILING WITH THE IRS. IN ADDITION, THE BOARD OF DIRECTORS RECEIVE A COPY OF THE FORM 990 PRIOR TO FILING WITH THE IRS. Pt VI, Line 12c A CONFLICT OF INTEREST POLICY MUST BE SIGNED BY ALL OFFICERS AND BOARD MEMBERS AT THE ANNUAL MEETING. Pt VI, Line 15a THE PROCESS INCLUDES ALL OF THESE ELEMENTS: (1)REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS OR COMPENSATION COMMITTEE OF THE ORGANIZATION; (2)USE OF DATA AS TO COMPARABLE COMPENSATION; AND (3)CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING. Pt VI, Line 15b THE PROCESS INCLUDES ALL OF THESE ELEMENTS: (1)REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS OR COMPENSATION COMMITTEE OF THE ORGANIZATION; (2)USE OF DATA AS TO COMPARABLE COMPENSATION; AND (3)CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING. Pt VI, Line 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC AT THE MAIN OFFICE (504 E ARMORY AVE, 121 LER BUILDING MC-504, CHAMPAIGN, IL 61820) UPON REQUEST.