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← LABORERS INTERNATIONAL UNION OF NORTH AMERICA

Form 990 for tax year 2023

Filed by LABORERS INTERNATIONAL UNION OF NORTH AMERICA.

Totals

Total revenue
$13,140,733
Total expenses
$9,245,272
Contributions and grants received
$0
Grants paid
$231,684
Program service revenue
$11,972,460
Investment income
$1,152,784
Other revenue
$15,489
Total assets, end of year
$51,766,928
Total liabilities, end of year
$14,704
Net assets or fund balances, end of year
$51,752,224
Program services expenses (Part IX)
$0
Management and general expenses
$0
Fundraising expenses
$0
Program service expenses (Part III)
not reported

Program services were 0.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

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.

  • 2a · Program service revenue: Membership Dues & Assessments

    total $11,972,460 · related or exempt $11,972,460

  • 3 · Investment income

    total $1,230,965 · excluded $1,230,965

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6d · Net rental income or loss

    total $0

  • 7a · Gross sales of assets other than inventory

    securities $16,545,525 · other assets $151,000

  • 7b · Less cost or other basis and sales expenses

    securities $16,664,042 · other assets $110,664

  • 7c · Gain or loss

    securities -$118,517 · other assets $40,336

  • 7d · Net gain or loss

    total -$78,181 · excluded -$78,181

  • 8c · Net income from fundraising events

    total $0

  • 9c · Net income from gaming

    total $0

  • 10c · Net income from sales of inventory

    total $0

  • 11a · Other revenue: MISCELLANEOUS

    total $15,489 · related or exempt $15,489

  • 11e · Other revenue, total

    $15,489

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $231,684

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $4,357,772

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $646,846

  • 8 · Pension plan contributions

    total $393,456

  • 9 · Other employee benefits

    total $415,765

  • 10 · Payroll taxes

    total $216,541

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $234,000

  • 11c · Fees: accounting

    total $78,000

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $95,410

  • 11g · Fees: other

    total $8,989

  • 12 · Advertising and promotion

    total $141,819

  • 13 · Office expenses

    total $98,788

  • 14 · Information technology

    total $4,522

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $160,556

  • 17 · Travel

    total $118,371

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $45,420

  • 20 · Interest

    total $947

  • 21 · Payments to affiliates

    total $1,592,693

  • 22 · Depreciation, depletion and amortization

    total $150,025

  • 23 · Insurance

    total $61,948

  • 24a · Other expenses: ADMINISTRATIVE COLLECTION EXP.

    total $107,813

  • 24b · Other expenses: ALLOCATED ADMINISTRATIVE EXP.

    total $38,000

  • 24c · Other expenses: Printing and Publications

    total $14,736

  • 24d · Other expenses: GIFTS

    total $14,278

  • 24e · All other expenses

    total $16,893

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $6,767,613 · end of year $4,041,390

  • 2 · Savings and temporary cash investments

    beginning of year $1,033,185 · end of year $6,663,121

  • 3 · Pledges and grants receivable

    end of year $0

  • 4 · Accounts receivable

    end of year $0

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year $0

  • 7 · Other notes and loans receivable

    end of year $0

  • 8 · Inventories for sale or use

    end of year $0

  • 9 · Prepaid expenses and deferred charges

    end of year $0

  • 10a · Land, buildings and equipment: cost or other basis

    $1,080,645

  • 10b · Land, buildings and equipment: accumulated depreciation

    $430,673

  • 10c · Land, buildings and equipment, net

    beginning of year $529,015 · end of year $649,972

  • 11 · Investments: publicly traded securities

    beginning of year $36,928,539 · end of year $40,409,659

  • 12 · Investments: other securities

    end of year $0

  • 13 · Investments: program-related

    end of year $0

  • 14 · Intangible assets

    end of year $0

  • 15 · Other assets

    beginning of year $5,667 · end of year $2,786

  • 25 · Other liabilities

    beginning of year $75,015 · end of year $14,704

  • 27 · Net assets without donor restrictions

    beginning of year $45,189,004 · end of year $51,752,224

Mission and programs · 2023

Mission

THE LOCAL UNION IS A LABOR ORGANIZATION AFFILIATED WITH THE LABORERS' INTERNATIONAL UNION OF NORTH AMERICA. THE LOCAL UNION IS ALSO A LOCAL AFFILIATE OF THE NEW JERSEY HEAVY AND GENERAL CONSTRUCTION LABORERS' DISTRICT COUNCIL. THE LOCAL UNION WAS FORMED TO ACCOMPLISH THE GOAL OF GATHERING UNDER ONE BANNER ALL THOSE THAT WORK AT THE CRAFT AND CALLING OF SAID INTERNATIONAL UNION FOR THEIR MUTUAL BENEFIT, AID AND PROTECTION, IN ACCORDANCE WITH THE CRAFT AND TERRITORIAL JURISDICTION ALLOTTED TO THE LOCAL UNION BY ITS CHARTER. A PARTIAL LISTING OF THE OBJECTS OF THE ORGANIZATION WOULD INCLUDE THE FOLLOWING: (a) TO PROMOTE OR ESTABLISH APPROPRIATE WAGES, FRINGE BENEFITS, TRAINING, HOURS OF EMPLOYMENT AND WORKING CONDITIONS FOR ALL SUCH WORKERS: (b) TO SECURE RECOGNITION BY EMPLOYERS AND THE PUBLIC OF THE WORKERS' RIGHT TO ENGAGE IN COLLECTIVE BARGAINING; (c) TO CONDUCT ITS AFFAIRS IN A MANNER WHICH WOULD MOST TEND TO ENHANCE, CONSERVE AND PROTECT THE WELFARE AND INTEREST OF THE INTERNATIONAL

Activities or mission (Part I)

TO PROMOTE OR ESTABLISH APPROPRIATE WAGES, FRINGE BENEFITS, TRAINING, HOURS OF EMPLOYMENT AND WORKING CONDITIONS FOR ALL WORKERS IN ACCORDANCE WITH THE CRAFT AND TERRITORIAL JURISDICTION ALLOTTED TO THE LOCAL UNION BY ITS CHARTER.

  • THE UNION'S PRIMARY PURPOSE IS THE IMPROVEMENT OF CONDITIONS OF WORKERS CLASSIFIED UNDER NTEE-CC CODE J40 LABOR UNIONS AND NAICS BUSINESS ACTIVITY CODE 813930 FOR ITS 7,377 MEMBERS AS OF 12-31-23. THE ORGANIZATION PROVIDES REPRESENTATION ON BEHALF OF ITS MEMBERS WITH VARIOUS EMPLOYERS IN THE HEAVY AND GENERAL CONSTRUCTION INDUSTRY. THE UNION MADE AND ENTERED INTO AN AGREEMENT BY AND BETWEEN THE UTILITY AND TRANSPORTATION CONTRACTORS ASSOCIATION (U.T.C.A.) AND THE ASSOCIATED CONSTRUCTION CONTRACTORS OF NEW JERSEY (A.C.C.N.J.) WHICH RECOGNIZES THE UNION AS THE SOLE AND EXCLUSIVE COLLECTIVE BARGAINING REPRESENTATIVE FOR ALL EMPLOYEES COVERED IN THE AGREEMENT IN THE TERRITORIAL JURISDICTION COVERING HUDSON, BERGEN, PASSAIC, MORRIS, WARREN, ESSEX, UNION, MIDDLESEX, HUNTERDON, SUSSEX, SOMERSET, AND MONMOUTH COUNTIES.

As filed on the 2023 return.

Listed in Part VII

  • MANUEL H AMADOR JR

    BUSINESS MGR.

    Total calculated
    $544,049
    From this org
    $316,471
    From related orgs
    $0
    Other
    $227,578
    Hours/week
    58

    Schedule J breakdown matched by us

    Base
    $303,152
    Bonus
    not reported
    Other
    $13,319
    Deferred
    $189,087
    Nontaxable benefits
    $38,491
    Filer's total
    $544,049

  • LUIS C RECIO

    President

    Total calculated
    $507,624
    From this org
    $291,532
    From related orgs
    $0
    Other
    $216,092
    Hours/week
    58

    Schedule J breakdown matched by us

    Base
    $276,445
    Bonus
    not reported
    Other
    $15,087
    Deferred
    $177,601
    Nontaxable benefits
    $38,491
    Filer's total
    $507,624

  • MICHAEL GIUNTA

    SEC.-TREASURER

    Total calculated
    $494,888
    From this org
    $285,768
    From related orgs
    $0
    Other
    $209,120
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $269,089
    Bonus
    not reported
    Other
    $16,679
    Deferred
    $172,289
    Nontaxable benefits
    $36,831
    Filer's total
    $494,888

  • DENNIS D'IMPERIO

    V.PRES./AUDITOR

    Total calculated
    $465,629
    From this org
    $268,147
    From related orgs
    $0
    Other
    $197,482
    Hours/week
    53

    Schedule J breakdown matched by us

    Base
    $251,879
    Bonus
    not reported
    Other
    $16,268
    Deferred
    $162,322
    Nontaxable benefits
    $35,160
    Filer's total
    $465,629

  • DEREK BROOKS

    RECORDING SEC.

    Total calculated
    $460,808
    From this org
    $264,577
    From related orgs
    $0
    Other
    $196,231
    Hours/week
    53

    Schedule J breakdown matched by us

    Base
    $249,410
    Bonus
    not reported
    Other
    $15,167
    Deferred
    $161,071
    Nontaxable benefits
    $35,160
    Filer's total
    $460,808

  • ROBERT CAMPOS

    EXEC. BOARD MBR

    Total calculated
    $450,886
    From this org
    $257,657
    From related orgs
    $0
    Other
    $193,229
    Hours/week
    53

    Schedule J breakdown matched by us

    Base
    $242,641
    Bonus
    not reported
    Other
    $15,016
    Deferred
    $158,069
    Nontaxable benefits
    $35,160
    Filer's total
    $450,886

  • ALFREDO M SOARES

    EXEC. BOARD MBR

    Total calculated
    $446,836
    From this org
    $255,118
    From related orgs
    $0
    Other
    $191,718
    Hours/week
    53

    Schedule J breakdown matched by us

    Base
    $238,740
    Bonus
    not reported
    Other
    $16,378
    Deferred
    $156,558
    Nontaxable benefits
    $35,160
    Filer's total
    $446,836

  • MANUEL HENRIQUES

    SERGEANT-AT-ARM

    Total calculated
    $443,274
    From this org
    $252,021
    From related orgs
    $0
    Other
    $191,253
    Hours/week
    53

    Schedule J breakdown matched by us

    Base
    $238,741
    Bonus
    not reported
    Other
    $13,280
    Deferred
    $156,093
    Nontaxable benefits
    $35,160
    Filer's total
    $443,274

  • FRANK GIAMMARINO

    EXEC. ADMIN. ASST.

    Total calculated
    $290,298
    From this org
    $160,710
    From related orgs
    $0
    Other
    $129,588
    Hours/week
    38

    Schedule J breakdown matched by us

    Base
    $158,156
    Bonus
    not reported
    Other
    $2,554
    Deferred
    $104,421
    Nontaxable benefits
    $25,167
    Filer's total
    $290,298

  • DANIEL PIZZONE

    AUDITOR

    Total calculated
    $285,155
    From this org
    $163,619
    From related orgs
    $0
    Other
    $121,536
    Hours/week
    33

    Schedule J breakdown matched by us

    Base
    $155,525
    Bonus
    not reported
    Other
    $8,094
    Deferred
    $99,327
    Nontaxable benefits
    $22,209
    Filer's total
    $285,155

  • JOSE M RAMALHOSA

    CLERK

    Total calculated
    $283,855
    From this org
    $146,737
    From related orgs
    $0
    Other
    $137,118
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $146,737
    Bonus
    not reported
    Other
    not reported
    Deferred
    $106,824
    Nontaxable benefits
    $30,294
    Filer's total
    $283,855

  • MICHAEL TESTA

    President

    Total calculated
    $242,517
    From this org
    $138,497
    From related orgs
    $0
    Other
    $104,020
    Hours/week
    57

    Schedule J breakdown matched by us

    Base
    $131,436
    Bonus
    not reported
    Other
    $7,061
    Deferred
    $85,201
    Nontaxable benefits
    $18,819
    Filer's total
    $242,517

  • STEPHANIE ESPADA

    CLERK

    Total calculated
    $203,543
    From this org
    $101,671
    From related orgs
    $0
    Other
    $101,872
    Hours/week
    36

    Schedule J breakdown matched by us

    Base
    $101,671
    Bonus
    not reported
    Other
    not reported
    Deferred
    $77,941
    Nontaxable benefits
    $23,931
    Filer's total
    $203,543

  • JONATHAN CAMPOS

    AUDITOR

    Total calculated
    $16,106
    From this org
    $9,811
    From related orgs
    $0
    Other
    $6,295
    Hours/week
    4

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 · Discretionary spending account
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

The filer's explanations (Part III)

Part I, Line 1a: Relevant information in regards to selections on 1a.
TRAVEL FOR COMPANIONS - TRAVEL EXPENSES MAY ALSO BE PROVIDED FOR AN EXECUTIVE BOARD MEMBER'S SPOUSE WHO ACCOMPANIES THE EXECUTIVE BOARD MEMBER WHEN THE MEMBER TRAVELS IN CONNECTION WITH THE PERFORMANCE OF THE MEMBER'S DUTIES AND RESPONSIBILITIES PER ARTICLE IX INCOME AND DISBURSEMENTS SECTION 3.(A) OF THE L.I.U.N.A. UNIFORM LOCAL UNION CONSTITUTION. THE SPOUSE TRAVEL BENEFIT IS TREATED AS TAXABLE COMPENSATION AND INCLUDED IN PART VII SECTION A, LINE 1A COLUMN D REPORTABLE COMPENSATION AND SCHEDULE J PART II COLUMN (B)(III) OTHER REPORTABLE COMPENSATION, WHERE APPLICABLE FOR THE FOLLOWING (7) EXECUTIVE BOARD MEMBERS:MANUEL H. AMADOR, JR., BUSINESS MANAGERDENNIS D'IMPERIO, VICE PRESIDENT/AUDITORMICHAEL GIUNTA, SECRETARY-TREASURERROBERT CAMPOS, EXECUTIVE BOARDLUIS C. RECIO, PRESIDENTMICHAEL TESTA, PRESIDENT ALFREDO M. SOARES, EXECUTIVE BOARD A DISCRETIONARY SPENDING ACCOUNT OR NON-ACCOUNTABLE EXPENSE PLAN IS PROVIDED TO ALL (10) FULL TIME OFFICERS AND BUSINESS REPRESENTATIVES. THEY ARE AUTHORIZED WEEKLY BUSINESS EXPENSES OF $170 PER WEEK TREATED AS TAXABLE COMPENSATION AND INCLUDED IN PART VII SECTION A, LINE 1A COLUMN D REPORTABLE COMPENSATION AND SCHEDULE J PART II COLUMN (B) (III) OTHER REPORTABLE COMPENSATION, WHERE APPLICABLE, FOR EACH FULL TIME OFFICER LISTED. THE COMPENSATION IS APPROVED BY THE MEMBERSHIP PER THE LOCAL UNION CONSTITUTION.

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

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.

Provenance

Return type
form_990
Tax year
2023
Filed
6 May 2024
IRS schema version
2023v5.0
Source object
202411279349302396

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