2025-03-12T12:01:07-07:00 2024-05-31 451621265 TED SOILEAU CPA LLC 429 GOVERNMENT ST FL 2 BATON ROUGE LA 70802 990 2023-06-01 481289600 DISTRICT EIGHT REGIONAL ORGANIZING COMMITTEE DIST 6143922525 102 DORCHESTER SQUARE WESTERVILLE OH 43081 MATTHEW MACLELLAN Executive Director 2025-03-12 true true Ted A Soileau P00852991 2257667910 2023 2025-03-06 01:10:19Z MATTHEW MACLELLAN 7236699 false X N/A X 2003 OH DEROC PROVIDES THE ORGANIZING SERVICES TO ITS MEMBERS TO ASSIST THEM IN FINDING JOBS AND EMPLOYMENT. 4 4 39 4 0 0 5368157 7004919 77764 228058 10949 3722 5456870 7236699 0 0 4100913 4078684 0 0 1436332 2135703 5537245 6214387 -80375 1022312 4632476 5689781 0 4632476 5689781 DEROC PROVIDES THE ORGANIZING SERVICES TO ITS MEMBERS TO ASSIST THEM IN FINDING JOBS AND EMPLOYMENT. false false ORGANIZING WORKERS FOR INCREASED LABOR UNION MEMBERSHIP FOR BOTH NEW AND EXISTING EMPLOYERS EDUCATING MEMBERS FOR NEGOTIATION OF WAGES AND FRINGE BENEFITS ACCOMPLISHED THROUGH THE EXECUTION OF COLLECTIVELY BARGAINED AGREEMENTS WITH PARTICIPATING EMPLOYERS. false false true true false false false false false true true false false false 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 9 0 true 39 true false false false false false false false false X 4 4 false false false false true true false true true false false true true true true false false true false false X MATTHEW MACLELLAN 6143922525 102 DORCHESTER SQUARE WESTERVILLE OH 43081 X MATTHEW MACLELLAN DIRECTOR 40.00 0.00 203342 0 93471 Ralph Cole Trustee 2.00 0.00 X 0 0 0 Glenn Farner Trustee 2.00 0.00 X 0 0 0 Mark Isaacs Treasurer 2.00 0.00 X 0 0 0 Robert E Richardson Chairman 2.00 0.00 X 0 0 0 203342 93471 1 false true false 0 0 KENTUCKY D.C. DUES 561300 539305 539305 OHIO D.C. DUES 561300 5162826 5162826 SOUTHEAST D.C. DUES 561300 1302788 1302788 7004919 170726 170726 0 0 0 57332 57332 57332 57332 0 0 0 Refunds 561300 3722 3722 3722 7236699 7236699 0 0 0 0 297879 0 2058105 764045 775717 182938 0 12063 62444 0 0 8454 12920 15124 128324 30268 0 2453 58416 0 101668 0 42000 171490 140263 ORGANIZING ACTIVITIES. 1318945 DONATIONS 17989 TRAINING 12882 0 6214387 0 0 0 676472 1321388 1970483 2019902 0 0 0 0 0 0 0 1471798 999564 257111 472234 0 1728410 1876257 0 0 0 4632476 5689781 0 0 X 4632476 5689781 4632476 5689781 4632476 5689781 1022312 34993 X false true X true false true true true false Part I-A, Line 1 - Direct and Indirect Political Campaign Activities PART I-A, LINE 1-DIRECT, AND INDIRECT POLITICAL CAMPAIGN ACTIVITIES PART 1-A OUT OF AN ABUNDANCE OF CAUTION THE 527F3ENTITY, DERCO-PCE FID 90-1023190, WAS FILED FOR 5/31/2024 REFLECTING FINANCIAL ACTIVITY FOR FISCAL YEAR ENDING 5/31/2024. SEGREGATED SEPARATE FUNDS WERE USED FOR THE POLITICAL ACTIVITY. NO FUNDS WERE DIRECTLY SPENT BY THIS ENTITY FOR ANY DIRECT POLITICAL ACTIVITY. NO POLITICAL ACTIVITY OCCURRED FOR THE FISCAL YEAR ENDING 5/31/2024. 1422090 949856 472234 49708 49708 472234 1876257 X 7263238 34993 34993 7228245 8454 8454 7236699 6205933 6205933 8454 8454 6214387 Part X : FIN48 Footnote ACCOUNTING FOR THE UNCERTAINTY OF TAX POSITIONS CAN IMPACT THE FINANCIAL STATEMENTS. EVEN THOUGH DEROC IS EXEMPT FROM INCOME TAXES, DEROC MUST STILL CONSIDER WHETHER ITS EXEMPT INCOME AND OTHER ACTIVITIES MIGHT BE DETERMINED TO BE UNRELATED BUSINESS INCOME, AND WHETHER THE DEROC HAS PROPERLY MAINTAINED ITS TAX EXEMPT STATUS. FASB ASC 740 FORMERLY 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 MAY 31, 2009. 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 OFFICERS WILL BE RECOGNIZED AND MEASURED USING A MORE - LIKELY-THAN-NOT 11 , MLTN THRESHOLD. THE MLTN THRESHOLD MEANS THAT 1. A BENEFIT RELATED TO AN UNCERTAIN TAX POSITION MAY NOT BE RECOGNIZED THAT THE POSITION WILL IN THE FINANCIAL STATEMENTS UNLESS IT IS MLTN BE SUSTAINED BASED ON ITS TECHNICAL MERITS, AND 2. THERE MUST BE MORE THAN A 50 PERCENT 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 PERCENTAGE 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. DEROC 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 MAY 31, 2024, NO UNCERTAIN TAX POSITIONS WERE DETERMINED TO EXIST. FOR THE FISCAL YEAR ENDING MAY 31, 2024 THERE ARE NO IDENTIFIED MATERIAL UNCERTAIN TAX POSITIONS FOR THE OPEN YEARS OF 2019 THROUGH 2024 WITH THE FILING OF ANY U.S. FEDERAL INCOME TAX RETURN. TAX RETURNS HAVE BEEN FILED FOR THE YEARS 2019 - 2024 AND THE STATUTE OF LIMITATIONS, PURSUANT TO IRC SECTION 6501, WILL EXPIRE FOR THE YEAR 2019 UPON THE FILING OF THE 2024 TAX RETURN. X false false false MATTHEW MACLELLAN DIRECTOR 203342 76099 17372 296813 Form 990, Part VI, Section A, Line 6 EXPLANATION OF CLASSES OF MEMBERS OR SHAREHOLDER THE MEMBERS OF THE ORGANIZATION ARE THE THREE 3 PARTICIPATING LABORERS' DISTRICT COUNCILS, NAMELY, OHIO, KENTUCKY, AND SOUTHEAST DISTRICT COUNCILS. 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 CHAIRMAN AND TREASURER FOR THEIR REVIEW AND APPROVAL. Form 990, Part VI, Section B, Line 12c EXPLAIN OF MONITORING & ENFORCEMENT OF CONFLICTS. THE BOARD MEMBERS MEET QUARTERLY TO ADDRESS POLICY ISSUES AND DECISIONS, FINANCIAL REVIEW OF OPERATIONS, INVESTMENT PERFORMANCE AND POLICY REVIEW, REVIEW OF ORGANIZING ACTIVITIES, LEGAL COUNSEL PARTICIPATION AND ADVICE, AND PERTINENT MANAGEMENT ISSUES IMPACTING THE OPERATION OF THE ORGANIZATION. DURING THESE MEETINGS ANY ISSUES IMPACTING CONFLICT OF INTEREST OR PROHIBITIVE TRANSACTIONS WILL BE ADDRESSED BY THE BOARD AND ACTED UPON. Form 990, Part VI, Section C, Line 19 OTHER ORGANIZATION DOCUMENTS PUBLICLY AVAILABLE UPON REQUEST BY ANY PARTY, DEROC IS REQUIRED BY FEDERAL LAW TO MAKE A COPY OF THE FILED TAX RETURNS AVAILABLE. AT EACH MONTHLY UNION MEETING A COPY OF THE BY-LAWS AND OTHER ORGANIZING DOCUMENTS ARE AVAILABLE FOR ANY MEMBER TO REVIEW AND QUESTION. ALL FINANCIAL RECORDS FOR EACH MONTHS ACTIVITY ARE PRESENTED TO THE OFFICERS FOR THEIR APPROVAL AND REVIEW AT EACH QUARTERLY MEETING. ANNUAL AUDITED FINANCIAL STATEMENTS ARE MADE AVAILABLE TO EACH OFFICER ANNUALLY. FORM 990, PART IV, LINE 34,35A, 35B, SCHEDULER, PART II OUT OF AN ABUNDANCE OF CAUTION, THIS ENTITY IS RELATED TO SOUTHEAST LABORERS DISTRICT COUNCIL, FID 42-1637053, OHIO LABORERS DISTRICT COUNCIL, FID 31-4229654, KENTUCKY LABORERS DISTRICT COUNCIL, FID 61-0655782, AND OVSS-LECET, FID 72-1327933. THESE ENTITIES IS THE SPONSORING ENTITIES AND NEGOTIATES ALL OF THE BARGAINING AGREEMENTS. FORM 990, SCH. J PART I, 3 & FORM 990, PART VI, SECTIONS B, 15A THE OFFICERS INDEPENDENTLY EVALUATE THE COMPENSATION FOR THE KEY EMPLOYEE ANNUALLY. THIS COMPENSATION IS BASED ON THEIR EXPERIENCE WITH SIMILAR ORGANIZATIONS AND KEY EMPLOYEES THEY SUPERVISE. THIS COMPENSATION IS BASED ON THEIR EXPERIENCE WITH SIMILAR ORGANIZATIONS AND KEY EMPLOYEES THEY SUPERVISE. SOUTHEAST LABORERS DISTRlCT COUNCIL 51 CENTURY BLVD NASHVILLE TN 37214 421637053 LABOR UNION TN 501C5 NO false OHIO LABORERS DISTRICT COUNCIL 152 DORCHESTER SQ WESTERVILLE OH 43081 314229654 LABOR UNION OH 501C5 NO false OVSS-LECET 2135 DANA AVE STE 240 CINCINNATI OH 45207 721327933 LABOR UNION OH 501C5 NO false KENTUCKY LABORERS DISTRICT COUNCIL 1994 U S BYPASS SOUTH LAWRENCEBURG KY 40342 610655782 LABOR UNION KY 501C5 NO false false true true false false false false false false false true false false false false false false false false SOUTHEAST LABORERS DISTRlCT COUNCIL c 1302788 COST OHIO LABORERS DISTRICT COUNCIL c 5162826 COST OHIO LABORERS DISTRICT COUNCIL k 42000 COST KENTUCKY LABORERS DISTRICT COUNCIL c 539305 COST