TY 2023 Form 990EZ

(a) Name and title	(b) Average hours per week devoted to position	(c) Reportable compensation (Forms W-2/1099-MISC) (if not paid, enter -0-)
DAVE GRESSER Exec. Board Mbr	1.00	90
JAMES ERIC THRIFT PRESIDENT	2.00	90
JESSICA WADSWORTH BOSSE Exec. Board Mbr	1.00	90
CLINT CRIDER VICE-PRESIDENT	2.00	0
FRANCISCO ELGUEZABAL Sect/Treasurer	2.00	90
CHARLES M ELLINGER VICE PRESIDENT	2.00	90
Lance Fox Exec Board Mbr	1.00	90
Donovan Lalka Exec Board Mbr	1.00	90

(a) Name and title

(b) Average
hours per week
devoted to position

(c) Reportable compensation
(Forms W-2/1099-MISC) (if not paid, enter -0-)

(d) Health benefits, contributions to employee benefit plans, and
deferred compensation

(e) Estimated amount
of other compensation

DAVE GRESSER

Exec. Board Mbr

1.00

JAMES ERIC THRIFT

PRESIDENT

2.00

JESSICA WADSWORTH BOSSE

Exec. Board Mbr

1.00

CLINT CRIDER

VICE-PRESIDENT

2.00

FRANCISCO ELGUEZABAL

Sect/Treasurer

2.00

CHARLES M ELLINGER

VICE PRESIDENT

2.00

Lance Fox

Exec Board Mbr

1.00

Donovan Lalka

Exec Board Mbr

1.00

(a) Name and title of each employee

(b) Average
hours per week
devoted to position

(c) Reportable compensation
(Forms W-2/1099-MISC)

(d) Health benefits, contributions to employee benefit plans, and deferred compensation

(e) Estimated amount of other compensation

NONE

(a) Name and business address of each independent contractor

(b) Type of service

(c) Compensation

NONE

- TIN:

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SCHEDULE N
(Form 990)

Department of the Treasury
Internal Revenue Service

Liquidation, Termination, Dissolution, or Significant Disposition of Assets
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Complete if the organization answered "Yes" on Form 990, Part IV, lines 31 or 32; or Form 990-EZ, line 36.
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Attach certified copies of any articles of dissolution, resolutions, or plans.
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Attach to Form 990 or 990-EZ.
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Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization
Laborers Local 348 Temple
Association Inc

Employer identification number
91-6054801

Part I

Liquidation, Termination, or Dissolution. Complete this part if the organization answered "Yes" on Form 990, Part IV, line 31, or Form 990-EZ, line 36. Part I can be duplicated if additional space is needed.

1(a) Description of asset(s) distributed or transaction expenses paid	(b) Date of distribution	(c) Fair market value of asset(s) distributed or amount of transaction expenses	(d) Method of determining FMV for asset(s) distributed or transaction expenses	(e) EIN of recipient	(f) Name and address of recipient	(g) IRC section of recipient(s) (if tax-exempt) or type of entity
LAND	05-09-2023	60,600	NBV	91-0256837	PO BOX 1349 RICHLAND,WA99352	501(C)5
BUILDING AND IMPROVEMENTS	05-09-2023	550,516	NBV	91-0256837	PO BOX 1349 RICHLAND,WA99352	501(C)5
FURNITURE AND EQUIPMENT	05-09-2023	11,940	NBV	91-0256837	PO BOX 1349 RICHLAND,WA99352	501(C)5
LOAN	05-09-2023	264,544	AGREEMENT	91-0256837	PO BOX 1349 RICHLAND,WA99352	501(C)5
Contribution	10-03-2023	358,512	FMV	91-0256837	PO BOX 1349 RICHLAND,WA99352	501(C)5

Yes

Did or will any officer, director, trustee, or key employee of the organization:

Become a director or trustee of a successor or transferee organization? ...........................

Yes

Become an employee of, or independent contractor for, a successor or transferee organization? .....................

Become a direct or indirect owner of a successor or transferee organization? .....................

Receive, or become entitled to, compensation or other similar payments as a result of the organization's liquidation, termination, or dissolution? ........

If the organization answered "Yes" to any of the questions on lines 2a through 2d, provide the name of the person involved and explain in Part III. Right arrow

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50087Z

Schedule N (Form 990) (2023)

Page 2

Part I

Liquidation, Termination, or Dissolution (continued)

Note. If the organization distributed all of its assets during the tax year, then Form 990, Part X, column (B), line 16 (Total assets), and line 26 (Total liabilities), should equal -0-.

Yes

Did the organization distribute its assets in accordance with its governing instrument(s)? If "No," describe in Part III .............

Yes

Is the organization required to notify the attorney general or other appropriate state official of its intent to dissolve, liquidate, or terminate? ......

Yes

If "Yes," did the organization provide such notice? .....................

Yes

Did the organization discharge or pay all of its liabilities in accordance with state laws? .....................

Yes

Did the organization have any tax-exempt bonds outstanding during the year? .....................

If "Yes" on line 6a, did the organization discharge or defease all of its tax-exempt bond liabilities during the tax year in accordance with the Internal Revenue Code and state laws?

If "Yes" on line 6b, describe in Part III how the organization defeased or otherwise settled these liabilities. If "No" on line 6b, explain in Part III.

Part II

Sale, Exchange, Disposition, or Other Transfer of More Than 25% of the Organization's Assets. Complete this part if the organization answered "Yes" on Form 990, Part IV, line 32, or Form 990-EZ, line 36. Part II can be duplicated if additional space is needed.

1(a) Description of asset(s) distributed or transaction expenses paid	(b) Date of distribution	(c) Fair market value of asset(s) distributed or amount of transaction expenses	(d) Method of determining FMV for asset(s) distributed or transaction expenses	(e) EIN of recipient	(f) Name and address of recipient	(g) IRC section of recipient(s) (if tax-exempt) or type of entity

Yes

Did or will any officer, director, trustee, or key employee of the organization:

Become a director or trustee of a successor or transferee organization? .........................

Yes

Become an employee of, or independent contractor for, a successor or transferee organization? .....................

Become a direct or indirect owner of a successor or transferee organization? .....................

Receive, or become entitled to, compensation or other similar payments as a result of the organization's significant disposition of assets? ........

If the organization answered "Yes" to any of the questions on lines 2a through 2d, provide the name of the person involved and explain in Part III. Right arrow

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50087Z

Schedule N (Form 990) (2023)

Page 3

Part III

Supplemental Information. Provide the information required by Part I, lines 2e and 6c, and Part II, line 2e. Also complete this part to provide any additional information.

Return Reference	Explanation

Part I & 2, Line 2e - Name and Explanation for Involvement in Successor

All officers of the Laborers Local 348, Temple Association were already and are members of LIUNA Local 348.

Schedule N (Form 990) (2023)

Additional Data

Software ID:	23017517
Software Version:	2023v4.0

Return Reference	Explanation
Other Expenses.1008	Interest $5360
Other Expenses.1	Contribution $358512
Other Expenses.2	Misc Expense $7745
Other Expenses.3	Repairs & Maintenance $3744
Other Expenses.4	Property Taxes $3029
Other Assets.1002	Furniture and Fixtures - Beginning $11940 Furniture and Fixtures - Ending $0
Total Liabilities.1007	Secured Mortgages and Notes Payable - Beginning $270039 Secured Mortgages and Notes Payable - Ending $0

Return Reference

Explanation

Other Expenses.1008

Interest $5360

Other Expenses.1

Contribution $358512

Other Expenses.2

Misc Expense $7745

Other Expenses.3

Repairs & Maintenance $3744

Other Expenses.4

Property Taxes $3029

Other Assets.1002

Furniture and Fixtures - Beginning $11940 Furniture and Fixtures - Ending $0

Total Liabilities.1007

Secured Mortgages and Notes Payable - Beginning $270039 Secured Mortgages and Notes Payable - Ending $0

1	Contributions, gifts, grants, and similar amounts received ....................	1
2	Program service revenue including government fees and contracts ................	2	25,550
3	Membership dues and assessments .............................	3
4	Investment income ....................................	4
5a	Gross amount from sale of assets other than inventory .......	5a
b	Less: cost or other basis and sales expenses ............	5b	0
c	Gain or (loss) from sale of assets other than inventory (Subtract line 5b from line 5a) ......	5c
6	Gaming and fundraising events
a	Gross income from gaming (attach Schedule G if greater than $15,000)	6a
b	Gross income from fundraising events (not including $ of contributions from fundraising events reported on line 1) (attach Schedule G if the			sum of such gross income and contributions exceeds $15,000) ..	6b	0
c	Less: direct expenses from gaming and fundraising events ...	6c	0
d	Net income or (loss) from gaming and fundraising events (add lines 6a and 6b and subtract line 6c)	6d
7a	Gross sales of inventory, less returns and allowances ......	7a
b	Less: cost of goods sold .............	7b	0
c	Gross profit or (loss) from sales of inventory (Subtract line 7b from line 7a) .........	7c
8	Other revenue (describe in Schedule O) ....................	8
9	Total revenue. Add lines 1, 2, 3, 4, 5c, 6d, 7c, and 8 ..............	9	25,550

10	Grants and similar amounts paid (list in Schedule O) ................	10
11	Benefits paid to or for members ......................	11
12	Salaries, other compensation, and employee benefits ................	12	630
13	Professional fees and other payments to independent contractors ............	13	10,000
14	Occupancy, rent, utilities, and maintenance ...................	14	5,910
15	Printing, publications, postage, and shipping ...................	15
16	Other expenses (describe in Schedule O) ...................	16	378,390
17	Total expenses. Add lines 10 through 16 .................	17	394,930

18	Excess or (deficit) for the year (Subtract line 17 from line 9) ............	18	-369,380
19	Net assets or fund balances at beginning of year (from line 27, column (A)) (must agree with
	end-of-year figure reported on prior year’s return) .................	19	369,380
20	Other changes in net assets or fund balances (explain in Schedule O) ...........	20
21	Net assets or fund balances at end of year. Combine lines 18 through 20 ..........	21

Part ⅢStatement of Program Service Accomplishments (see the instructions for Part III) Check if the organization used Schedule O to respond to any question in this Part III . .	Expenses (Required for section 501(c)(3) and 501(c)(4) organizations; optional for others.)
What is the organization's primary exempt purpose? Provide, maintain, and operate a building to be used by Laborers International Union of North America Local Union No. 348 (the Union) for Union purposes and to rent out portions of the facilities at any time they are not being used by the Union. The Association is dependent on the Union to fund its activities.
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. In a clear and concise manner, describe the services provided, the number of persons benefited, and other relevant information for each program title.
28 Provide, maintain, and operate a building to be used by Laborers International Union of North America Local Union No. 348 (the Union) for Union purposes and to rent out portions of the facilities at any time they are not being used by the Union. The Association is dependent on the Union to fund its activities. (Grants $ ) If this amount includes foreign grants, check here ...		28a
29 (Grants $ ) If this amount includes foreign grants, check here ...		29a
30 (Grants $ ) If this amount includes foreign grants, check here ...		30a
31 Other program services (describe in Schedule O) ................ (Grants $ ) If this amount includes foreign grants, check here...	31a
32 Total program service expenses (add lines 28a through 31a)..........	32

Sign Here

	Signature of officer	Date

	Type or print name and title