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← LABORERS INTERNATIONAL UNION OF NORTH AMERICA

Form 990 for tax year 2024

Filed by LABORERS INTERNATIONAL UNION OF NORTH AMERICA.

Totals

Total revenue
$3,530,242
Total expenses
$3,124,353
Contributions and grants received
$100,000
Grants paid
$98,891
Program service revenue
$3,260,499
Investment income
$157,149
Other revenue
$12,594
Total assets, end of year
$7,228,449
Total liabilities, end of year
$1,925
Net assets or fund balances, end of year
$7,226,524
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.

  • 1f · All other contributions, gifts and grants

    $100,000

  • 2a · Program service revenue: MEMBERSHIP DUES/ASMNTS

    total $3,260,499 · related or exempt $3,260,499

  • 3 · Investment income

    total $157,149 · excluded $157,149

  • 11a · Other revenue: REIMBURSEMENTS FROM LA

    total $11,115 · excluded $11,115

  • 11b · Other revenue: MISCELLANEOUS INCOME

    total $1,479 · excluded $1,479

  • 11e · Other revenue, total

    $12,594

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $87,455

  • 2 · Grants to domestic individuals

    total $11,436

  • 5 · Compensation of officers, directors and key employees

    total $1,453,226

  • 7 · Other salaries and wages

    total $77,411

  • 8 · Pension plan contributions

    total $54,811

  • 9 · Other employee benefits

    total $33,704

  • 10 · Payroll taxes

    total $67,234

  • 11b · Fees: legal

    total $22,584

  • 11c · Fees: accounting

    total $15,825

  • 11f · Fees: investment management

    total $33,183

  • 12 · Advertising and promotion

    total $242,941

  • 13 · Office expenses

    total $132,721

  • 16 · Occupancy

    total $68,900

  • 17 · Travel

    total $168,843

  • 19 · Conferences, conventions and meetings

    total $167,300

  • 21 · Payments to affiliates

    total $390,360

  • 22 · Depreciation, depletion and amortization

    total $9,219

  • 23 · Insurance

    total $36,801

  • 24a · Other expenses: UNION CARDS

    total $22,525

  • 24b · Other expenses: PICKET EXPENSE

    total $18,375

  • 24c · Other expenses: ANCILLARY FUND CONTRIBU

    total $9,499

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $4,764,701 · end of year $2,558,296

  • 2 · Savings and temporary cash investments

    beginning of year $885,631 · end of year $1,250,256

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

    $281,205

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

    $267,630

  • 10c · Land, buildings and equipment, net

    beginning of year $16,842 · end of year $13,575

  • 11 · Investments: publicly traded securities

    beginning of year $1,010,247 · end of year $3,406,322

  • 25 · Other liabilities

    beginning of year $2,861 · end of year $1,925

  • 27 · Net assets without donor restrictions

    beginning of year $6,674,560 · end of year $7,226,524

Mission and programs · 2024

Mission

LABOR UNION

  • TO ORGANIZE ALL WORKERS FOR THE ECONOMIC, MORAL AND SOCIAL ADVANCEMENT OF THEIR CONDITION AND STATUS.

As filed on the 2024 return.

Listed in Part VII

  • Leonel Esparza

    BUSINESS MANAGER/BUSINESS AGENT

    Total calculated
    $455,753
    From this org
    $287,387
    From related orgs
    $0
    Other
    $168,366
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $264,638
    Bonus
    $13,232
    Other
    $9,517
    Deferred
    $131,188
    Nontaxable benefits
    $37,178
    Filer's total
    $455,753

  • John Conrad

    PRESIDENT/BUSINESS AGENT

    Total calculated
    $333,531
    From this org
    $197,487
    From related orgs
    $0
    Other
    $136,044
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $175,200
    Bonus
    $8,760
    Other
    $13,527
    Deferred
    $98,866
    Nontaxable benefits
    $37,178
    Filer's total
    $333,531

  • Martin Flanagan

    VICE-PRESIDENT

    Total calculated
    $32,250
    From this org
    $25,000
    From related orgs
    $0
    Other
    $7,250
    Hours/week
    10

  • Paul Gehrmann

    RECORDING SECRETARY

    Total calculated
    $7,000
    From this org
    $6,500
    From related orgs
    $0
    Other
    $500
    Hours/week
    1

  • Peter Fosco

    SECRETARY TREASURER

    Total calculated
    $33,000
    From this org
    $25,000
    From related orgs
    $0
    Other
    $8,000
    Hours/week
    10

  • Lucio Rodriguez

    EXECUTIVE BOARD

    Total calculated
    $5,050
    From this org
    $4,700
    From related orgs
    $0
    Other
    $350
    Hours/week
    1

  • Tyrone Harvey

    EXECUTIVE BOARD

    Total calculated
    $5,200
    From this org
    $4,850
    From related orgs
    $0
    Other
    $350
    Hours/week
    1

  • Michael Pagano

    EXECUTIVE BOARD/BUSINESS AGENT- PAST

    Total calculated
    $283,829
    From this org
    $177,551
    From related orgs
    $0
    Other
    $106,278
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $131,483
    Bonus
    $0
    Other
    $46,068
    Deferred
    $75,476
    Nontaxable benefits
    $30,802
    Filer's total
    $283,829

  • Jeremy Esparza

    SERGEANT AT ARMS/BUSINESS AGENT

    Total calculated
    $325,935
    From this org
    $189,972
    From related orgs
    $0
    Other
    $135,963
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $175,200
    Bonus
    $8,760
    Other
    $6,012
    Deferred
    $98,785
    Nontaxable benefits
    $37,178
    Filer's total
    $325,935

  • Kevin Davis

    AUDITOR

    Total calculated
    $2,550
    From this org
    $2,200
    From related orgs
    $0
    Other
    $350
    Hours/week
    1

  • Jesus Ortiz

    AUDITOR

    Total calculated
    $2,250
    From this org
    $1,900
    From related orgs
    $0
    Other
    $350
    Hours/week
    1

  • Cheryl White

    AUDITOR

    Total calculated
    $2,219
    From this org
    $2,136
    From related orgs
    $0
    Other
    $83
    Hours/week
    1

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

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4c · Equity-based compensation arrangement

The filer's explanations (Part III)

PART I, LINES 4A-B
ALL OFFICERS PARTICIPATE IN A NONQUALIFIED SEVERANCE PLAN. FOR FULL TIME OFFICERS THE SEVERANCE BENEFIT IS EQUAL TO ONE WEEKS SALARY FOR EACH FULL YEAR OF EMPLOYMENT. FOR PART TIME OFFICERS THE BENEFIT IS EQUAL TO EITHER ONE MONTH'S OR ONE QUARTER'S STIPEND, WHICHEVER IS APPLICABLE, FOR EACH YEAR IN OFFICE. THE ESTIMATED INCREASE IN BENEFIT FOR THE INDIVIDUALS LISTED ON SCHEDULE J FOR 2024 IS AS FOLLOWS: LEONEL ESPARZA $6,006 JOHN CONRAD $4,286 JEREMY ESPARZA $4,798

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

Provenance

Return type
form_990
Tax year
2024
Filed
20 March 2025
IRS schema version
2024v5.0
Source object
202530799349301913

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