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The Board 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 Board of Trustees has determined that any material uncertain tax positions that are presented to the Board of Trustees will be recognized and measured using a \" more-likely-than-not \", (MLTN) threshold. The MLTN threshold means that;1. A benefit related to an uncertain tax position may not be recognized in the financial statements unless it is MLTN that the position will be sustained based on its technical merits, and 2. There must be more than a 50 % 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 % 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 postions must be reassessed, and the Trustees 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. The Fund will be required to accrue interest and penalties that, under present tax law, the Fund would incur if the uncertain tax position ultimately were not sustained.For the year ending December 31, 2010, no uncertain tax positions were determined to exist."},{"identifier":"Part XI, Line 8","form_and_line_reference":"Part XI, Line 8: Other Changes in Net Assets or Fund Balances","explanation":"TRANSFER OF ASSETS SEE SCH N $ -708166"}]},"ScheduleE":{"policies":{"nondiscriminatory_policy_statement":true,"policy_statement_in_brochures":true,"policy_publicized_broadcast_media":true},"records":{"maintain_racial_composition_records":true,"maintain_scholarship_records":false,"maintain_copies_brochures":true,"maintain_copies_solicitations":true},"discrimination":{"students_rights_or_privileges":false,"admissions_policies":false,"employment_faculty_or_staff":false,"scholarships_or_financial_aid":false,"educational_policies":false,"use_of_facilities":false,"athletic_programs":false,"other_extracurricular_activities":false},"government_aid":{"received_government_financial_aid":true,"government_financial_aid_revoked":false},"compliance":{"compliance_with_rev_proc_75_50":true},"supplemental_information":[{"identifier":"Schedule E, Line 4 - Explanation of Records and Materials Not Maintained","explanation":"NO SCHOLARSHIPS PROVIDED FOR EDUCATION"},{"identifier":"Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized","explanation":"THE TRAINING DIRECTOR CONTACTS AREA HIGH SCHOOLS, COMMUNITY AGENCIES, CHURCH GROUPS & VARIOUS OTHER ORGANIZATIONS INFORMING THEM OF THE NON-DISCRIMINATORY POLICIES AND OPPORTUNITIES FOR EDUCATION FOR MEN AND WOMEN."},{"identifier":"Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency","explanation":"THE ORGANIZATION RECEIVED $ 43,360 IN PRE-APPRENTICESHIP TRAINING FUNDS IN 2010 FROM THE BATON ROUGE VO-TECH TRAINING SYSTEM."}]},"ScheduleI":{"reported_domestic_org_grants":0,"reported_domestic_individual_grants":0,"total_domestic_grants":0},"ScheduleF":{"reported_foreign_grants":0},"ScheduleN":{"termination_or_liquidation":{"assets_distributed":true,"liabilities_paid":true,"bonds_outstanding":false,"bond_liabilities_discharged":false,"required_to_notify_attorney_general":false,"attorney_general_notified":false},"successor_relationships":{"director_of_successor":true,"employee_of_successor":false,"owner_of_successor":false},"liquidations":[{"ein":720573372,"irc_section":"501(C)(3)","distribution_date":"2010-12-31T00:00:00","description":"ALL ASSETS AND LIABILITIES","fair_market_value":720943,"method_of_fmv_determination":"FAIR VALUE","address_line1":"PO Box 1310","city":"Metairie","state":"LA","zip":"700041310","address":"PO Box 1310, Metairie, LA, 700041310"}],"supplemental_information":[{"form_and_line_reference":"Sch N, Part III, Additional Information","explanation":"A COPY OF THE MERGER AGREEMENT IS ATTACHED TO THIS RETURN ELECTRONICALLY."},{"form_and_line_reference":"Part I & 2, Line 2e - Name and Explanation for Involvement in Successor","explanation":"JASON ENGELS, FORMER CHAIRMAN OF THIS REPORTING ENTITY WAS ALSO AND REMAINS A TRUSTEE OF THE SURVIVING TRAINING FUND AFOREMENTIONED. MR. ENGELS RECEIVES NO FINANCIAL COMPENSATION EITHER WITH THE SURVIVING FUND NOR WITH THIS REPORTING ENTITY IN HIS CAPACITY AS A TRUSTEE.THE FOLLOWING LIST OF TRUSTEES ARE NOW TRUSTEES OF THE SURVIVING FUND. ALL OF THE TRUSTEES SERVE WITH NO COMPENSATION.1. WILLIAM FIRESHEETS, II2. MARC NORRED3. ED GAUTREAUX"}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":721215190,"business_name_line1":"LCRC Supplemental Retirement Fd","primary_activities":"BROTHER/SISTER COMMON BOARD MEMBERS","exempt_code_section":"501(C)(9)","controlled_organization":false,"legal_domicile_state":"LA","direct_controlling_business_name_line1":"YES","address_line1":"8875 GREENWELL SPRINGS RD","city":"BATON ROUGE","state":"LA","zip":"70814","name":"LCRC Supplemental Retirement Fd","address":"8875 GREENWELL SPRINGS RD, BATON ROUGE, LA, 70814"},{"ein":720683822,"business_name_line1":"LCRC HEALTH BENEFIT TRUST FUND","primary_activities":"Adm. 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