2025-03-06T06:37:31-08:00 2024-12-31 050234540 Ward Fisher & Company LLP 250C Centerville Road Warwick RI 02886 990 2024-01-01 041692697 Laborers International Union of North America Local 151 LABO 6178768081 1035 CAMBRIDGE STREET 17A CAMBRIDGE MA 02141 Joseph Bonfiglio Treasurer 2025-02-22 true true Robert D Giudici P01394488 4013846464 2024 2025-03-06 01:10:19Z Joseph Bonfiglio 1035 CAMBRIDGE STREET 17A CAMBRIDGE MA 02141 4818239 false 0121 X N/A X 1905 MA To better the condition of the members by enabling the local to provide benefits and services to them 11 11 15 0 0 2150432 2114659 311846 491611 0 2462278 2606270 0 0 718357 733141 0 0 733180 694841 1451537 1427982 1010741 1178288 12228822 13483540 0 12228822 13483540 To better the condition of the members by enabling the local to provide benefits and services to them false false To better the condition of the members by enabling the Local to provide benefits and services to them 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 false false false true 0 0 false 15 true false false false false false false false false X 11 11 true false false false false true false true true false false true true true true true true false true false X JOSEPH BONFIGLIO 6178768081 1035 CAMBRIDGE STREET CAMBRIDGE MA 02141 Joseph Bonfiglio Treasurer 10.00 40.00 X 12482 327382 156978 Allen Boyer Business Mgr 40.00 10.00 X 275470 11500 145464 Robert Santos President 5.00 0.00 X 14210 0 0 Paul Goodrich Vice President 5.00 0.00 X 6296 0 0 Robert McEachern Sgt of Arms 5.00 0.00 X 3563 0 0 James Jones Exec. Board 5.00 0.00 X 2763 0 0 Kevin Paiva Exec. Board 5.00 0.00 X 2600 0 0 Maury Fields Recording Sec 5.00 0.00 X 2600 0 0 Keith Bevans Auditor 0.00 0.00 X 663 0 0 John Baylis Auditor 5.00 0.00 X 300 0 0 Bartolome Munoz Auditor 5.00 0.00 X 300 0 0 321247 338882 302442 1 false true false 0 0 Dues, District Allotment 900099 1409042 1409042 Membership dues/assmts 900099 705617 705617 2114659 453580 453580 0 0 0 2250000 2211969 38031 38031 38031 0 0 0 0 2606270 2152690 453580 0 0 0 0 470331 0 118842 82949 33649 27370 0 0 35250 0 0 2500 0 69760 22555 10564 0 86739 24485 0 70282 0 0 4797 12119 Per Capita Tax 322226 Charitable donations 21600 Payroll fees 4234 Printing and Publications 2644 5086 1427982 0 0 0 515576 249575 3014 671293 0 0 0 0 0 0 1839 9316 258562 135693 127667 122869 0 11577391 12427152 0 0 3335 3335 12228822 13483540 0 0 X 12228822 13483540 12228822 13483540 12228822 13483540 1178288 76430 X false true X true false false Committee to Elect Maura Healey PO Box 15 Boston MA 02137 Friends of Andrea Campbell 1534 Dorchester Ave Dorchester MA 02122 The WU Committee PO Box 960782 Boston MA 02196 true false false Part I-A, Line 1 - Direct and Indirect Political Campaign Activities Donations made to the Committees to Elect local politicians 162844 40441 122403 26625 26159 466 69093 69093 122869 12427152 X 2682700 76430 76430 2606270 2606270 1427982 1427982 1427982 Part X : FIN48 Footnote The Union is exempt from federal income tax under as a subordinate under the group exemption ruling granted to the Laborers International Union of North America. The Unions management and tax counsel believe the Union is designed and currently being operated in compliance with applicable sections of the Internal Revenue Code.Accounting principles require the Unions management to evaluate tax positions taken by the Union and recognize a tax liability (or asset) if the Union has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service (IRS). The Unions management has analyzed the tax positions taken by the organization, and has concluded that as of December 31, 2023, 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 Union is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. false false false Allen Boyer Business Mgr 275470 11500 122415 23049 420934 11500 Joseph Bonfiglio Treasurer 12482 327382 3620 132870 20488 16102 480740 Form 990, Part VI, Section A, Line 2 The Treasurer is the brother of the bookkeeper Form 990, Part VI, Section B, Line 11b The executive board reviews the Form 990 at its regularly scheduled meeting before it is 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 officer who are entrusted to enforce the LIUNA Polices. 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 B, Line 15b The salary increase and compensation policy is included in the LIUNA Constitution by which the organization is governed. Form 990, Part VI, Section C, 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.