Form 990 for tax year 2024
Filed by LABORERS INTERNATIONAL UNION OF NORTH AMERICA.
Totals
- Total revenue
- $6,239,231
- Total expenses
- $6,544,545
- Contributions and grants received
- $28,000
- Grants paid
- $143,079
- Program service revenue
- $5,521,480
- Investment income
- $318,803
- Other revenue
- $370,948
- Total assets, end of year
- $19,892,701
- Total liabilities, end of year
- $2,129,073
- Net assets or fund balances, end of year
- $17,763,628
- Program services expenses (Part IX)
- not reported
- Management and general expenses
- not reported
- Fundraising expenses
- not reported
- Program service expenses (Part III)
- not reported
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1d · Related organizations
$28,000
-
2a · Program service revenue: MEMBERSHIP DUES AND FEES
total $5,521,480 · related or exempt $5,521,480
-
3 · Investment income
total $277,603 · excluded $277,603
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $0
-
6a · Gross rents
real property $223,849
-
6b · Less rental expenses
real property $52,377
-
6c · Rental income or loss
real property $171,472 · personal property $0
-
6d · Net rental income or loss
total $171,472 · excluded $171,472
-
7a · Gross sales of assets other than inventory
other assets $41,200
-
7b · Less cost or other basis and sales expenses
other assets $0
-
7c · Gain or loss
other assets $41,200
-
7d · Net gain or loss
total $41,200 · excluded $41,200
-
8a · Fundraising events: gross income
$0
-
8b · Fundraising events: direct expenses
$0
-
8c · Net income from fundraising events
total $0
-
9a · Gaming: gross income
$0
-
9b · Gaming: direct expenses
$0
-
9c · Net income from gaming
total $0
-
10a · Gross sales of inventory
$0
-
10b · Cost of goods sold
$0
-
10c · Net income from sales of inventory
total $0
-
11a · Other revenue: REFUNDS AND REIMBURSEMENTS
total $160,066 · related or exempt $160,066
-
11b · Other revenue: SALES OF PROMOTIONAL ITEMS
total $25,182 · related or exempt $25,182
-
11c · Other revenue: MISCELLANEOUS
total $14,228 · related or exempt $14,228
-
11e · Other revenue, total
$199,476
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $143,079
-
2 · Grants to domestic individuals
total $0
-
3 · Grants to foreign organizations and individuals
total $0
-
4 · Benefits paid to or for members
total $22,000
-
5 · Compensation of officers, directors and key employees
total $1,340,845
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $529,330
-
8 · Pension plan contributions
total $166,771
-
9 · Other employee benefits
total $187,570
-
10 · Payroll taxes
total $106,537
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $38,846
-
11c · Fees: accounting
total $47,672
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $17,967
-
12 · Advertising and promotion
total $419,053
-
13 · Office expenses
total $453,706
-
14 · Information technology
total $0
-
15 · Royalties
total $0
-
16 · Occupancy
total $386,982
-
17 · Travel
total $89,965
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $249,263
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $1,307,830
-
22 · Depreciation, depletion and amortization
total $0
-
23 · Insurance
total $26,691
-
24a · Other expenses: PER CAPITA TAXES
total $133,566
-
24b · Other expenses: DEPRECIATION
total $581,318
-
24c · Other expenses: CITY OF SF APPRENTICESHIP
total $98,662
-
24d · Other expenses: MEMBER EVENTS
total $144,738
-
24e · All other expenses
total $52,154
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $2,579,645 · end of year $1,589,169
-
2 · Savings and temporary cash investments
beginning of year $2,801,223 · end of year $3,870,170
-
3 · Pledges and grants receivable
beginning of year $0 · end of year $0
-
4 · Accounts receivable
beginning of year $3,598 · end of year $3,598
-
5 · Loans and receivables from officers and key people
beginning of year $0 · end of year $0
-
6 · Loans and receivables from disqualified persons
beginning of year $0 · end of year $0
-
7 · Other notes and loans receivable
beginning of year $0 · end of year $0
-
8 · Inventories for sale or use
beginning of year $0 · end of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $0 · end of year $0
-
10a · Land, buildings and equipment: cost or other basis
$16,572,220
-
10b · Land, buildings and equipment: accumulated depreciation
$7,939,879
-
10c · Land, buildings and equipment, net
beginning of year $9,059,844 · end of year $8,632,341
-
11 · Investments: publicly traded securities
beginning of year $2,125,190 · end of year $2,380,985
-
12 · Investments: other securities
beginning of year $3,521,729 · end of year $3,416,438
-
13 · Investments: program-related
beginning of year $0 · end of year $0
-
14 · Intangible assets
beginning of year $0 · end of year $0
-
15 · Other assets
beginning of year $0 · end of year $0
-
17 · Accounts payable and accrued expenses
beginning of year $0 · end of year $0
-
18 · Grants payable
beginning of year $0 · end of year $0
-
19 · Deferred revenue
beginning of year $0 · end of year $0
-
20 · Tax-exempt bond liabilities
beginning of year $0 · end of year $0
-
21 · Escrow or custodial account liability
beginning of year $0 · end of year $0
-
22 · Loans and payables to officers and key people
beginning of year $0 · end of year $0
-
23 · Secured mortgages and notes payable
beginning of year $0 · end of year $0
-
24 · Unsecured notes and loans payable
beginning of year $0 · end of year $0
-
25 · Other liabilities
beginning of year $2,215,570 · end of year $2,129,073
-
27 · Net assets without donor restrictions
beginning of year $17,875,659 · end of year $17,763,628
-
28 · Net assets with donor restrictions
beginning of year $0 · end of year $0
Mission and programs · 2024
Mission
THE LOCAL UNION ENGAGES IN COLLECTIVE BARGAINING, GRIEVANCE REPRESENTATION AND BENEFITS ADMINISTRATION ON BEHALF OF ITS MEMBERSHIP.
-
THE LOCAL UNION ENGAGES IN COLLECTIVE BARGAINING, GRIEVANCE REPRESENTATION AND BENEFITS ADMINISTRATION ON BEHALF OF ITS MEMBERSHIP.
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
De La Torre OscarDE LA TORRE OSCAR
PRESIDENT
- Total calculated
- $736,375
- From this org
- $20,108
- From related orgs
- $537,640
- Other
- $178,627
- Hours/week
- 45
Schedule J breakdown matched by us
- Base
- $20,108 + $537,640 related
- Bonus
- $0
- Other
- $0
- Deferred
- $0 + $157,513 related
- Nontaxable benefits
- $0 + $21,114 related
- Filer's total
- $20,108 + $716,267 related
-
Hernandez RamonHERNANDEZ RAMON
BUSINESS MANAGER
- Total calculated
- $368,508
- From this org
- $203,000
- From related orgs
- $27,600
- Other
- $137,908
- Hours/week
- 45
Schedule J breakdown matched by us
- Base
- $203,000 + $27,600 related
- Bonus
- $0
- Other
- $0
- Deferred
- $108,790 + $8,004 related
- Nontaxable benefits
- $21,114
- Filer's total
- $332,904 + $35,604 related
-
Courtney Vincent JCOURTNEY VINCENT J
EXECUTIVE BOARD
- Total calculated
- $331,553
- From this org
- $25,481
- From related orgs
- $202,719
- Other
- $103,353
- Hours/week
- 45
Schedule J breakdown matched by us
- Base
- $25,481 + $202,719 related
- Bonus
- $0
- Other
- $0
- Deferred
- $0 + $103,353 related
- Nontaxable benefits
- $0
- Filer's total
- $25,481 + $306,072 related
-
De La Torre DavidDE LA TORRE DAVID
SECRETARY-TREASURER
- Total calculated
- $321,455
- From this org
- $178,740
- From related orgs
- $0
- Other
- $142,715
- Hours/week
- 45
Schedule J breakdown matched by us
- Base
- $178,740
- Bonus
- $0
- Other
- $0
- Deferred
- $121,601
- Nontaxable benefits
- $21,114
- Filer's total
- $321,455
-
Foglio TheresaFOGLIO THERESA
BUSINESS REP
- Total calculated
- $280,455
- From this org
- $161,104
- From related orgs
- $0
- Other
- $119,351
- Hours/week
- 45
Schedule J breakdown matched by us
- Base
- $161,104
- Bonus
- $0
- Other
- $0
- Deferred
- $98,237
- Nontaxable benefits
- $21,114
- Filer's total
- $280,455
-
Hernandez DiegoHERNANDEZ DIEGO
VICE PRES/BUSINESS REP
- Total calculated
- $187,378
- From this org
- $118,334
- From related orgs
- $0
- Other
- $69,044
- Hours/week
- 45
Schedule J breakdown matched by us
- Base
- $118,334
- Bonus
- $0
- Other
- $0
- Deferred
- $54,798
- Nontaxable benefits
- $14,246
- Filer's total
- $187,378
-
Sainz ArturoSAINZ ARTURO
RECORDING SEC/BUSINESS REP
- Total calculated
- $183,513
- From this org
- $116,733
- From related orgs
- $0
- Other
- $66,780
- Hours/week
- 45
Schedule J breakdown matched by us
- Base
- $116,733
- Bonus
- $0
- Other
- $0
- Deferred
- $54,251
- Nontaxable benefits
- $12,529
- Filer's total
- $183,513
-
Villalobos Jose De JesusVILLALOBOS JOSE DE JESUS
PRESIDENT (TERM)
- Total calculated
- $137,029
- From this org
- $69,745
- From related orgs
- $0
- Other
- $67,284
- Hours/week
- 45
-
Flores De Alba JavierFLORES DE ALBA JAVIER
VICE PRESIDENT (TERM)
- Total calculated
- $106,186
- From this org
- $64,113
- From related orgs
- $0
- Other
- $42,073
- Hours/week
- 45
-
Gonzales LeonardGONZALES LEONARD
EXECUTIVE BOARD
- Total calculated
- $7,200
- From this org
- $7,200
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2
-
Price TobiasPRICE TOBIAS
AUDITOR
- Total calculated
- $7,020
- From this org
- $7,020
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2
-
Perez Aguilera JavierPEREZ AGUILERA JAVIER
AUDITOR
- Total calculated
- $4,800
- From this org
- $4,800
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2
-
Mixon DesheilaMIXON DESHEILA
AUDITOR
- Total calculated
- $4,800
- From this org
- $4,800
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2
-
Gutierrez JuanGUTIERREZ JUAN
SEARGENT-AT-ARMS
- Total calculated
- $3,000
- From this org
- $3,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 1a · Travel for companions
- 1a · Health or social club dues or initiation fees
- 1b · Written policy on the line-1a expenses
- 2 · Substantiation required before reimbursing expenses
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
-
sponsorship
-
SPONSORSHIP
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
NORTHERN CA DISTRICT COUNCIL OF LABORERS
501(c)(5) · LABOR ORG. · CA
Directly controlled by NA
-
501(c)(5) · LABOR ORG. · DC
Directly controlled by NA
-
SAN FRANCISCO LAB LO 261 PAC
527 · PAC FUND · CA
Directly controlled by NA
-
LABORERS' LO 261 COMM SRVC & TRNG FDTN
501(c)(3) · COMM. SERVICE · CA
Directly controlled by NA
Taxable family on this return
Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.
Disregarded entities
Part I: entities that legally are the filer and file no return of their own.
-
BLDG. CORP. · CA · assets $4,279,389
Directly controlled by NA LO NO 261
-
bldg. corp. · CA · assets $817,274
Directly controlled by na lo no 261
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 6 November 2025
- IRS schema version
- 2024v5.2
- Source object
- 202533149349305133
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
The source document this was parsed from is served over the API, which is where bulk and document access live.