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Nonprofiteer
← LABORERS INTERNATIONAL UNION OF NORTH AMERICA

Form 990 for tax year 2024

Filed by LABORERS INTERNATIONAL UNION OF NORTH AMERICA.

Totals

Total revenue
$8,968,870
Total expenses
$5,804,885
Contributions and grants received
$0
Grants paid
$467,425
Program service revenue
$7,876,153
Investment income
$692,648
Other revenue
$400,069
Total assets, end of year
$24,352,877
Total liabilities, end of year
$170,825
Net assets or fund balances, end of year
$24,182,052
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 $7,761,453 · related or exempt $7,761,453

  • 2b · Program service revenue: RENTAL INCOME

    total $114,700 · excluded $114,700

  • 3 · Investment income

    total $700,436 · excluded $700,436

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

    other assets $7,788

  • 7c · Gain or loss

    other assets -$7,788

  • 7d · Net gain or loss

    total -$7,788 · related or exempt -$7,788

  • 11a · Other revenue: LEGAL SETTLEMENT

    total $398,394 · related or exempt $398,394

  • 11b · Other revenue: VENDING MACHINE

    total $1,384 · related or exempt $1,384

  • 11c · Other revenue: OTHER INCOME

    total $291 · related or exempt $291

  • 11e · Other revenue, total

    $400,069

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $467,425

  • 4 · Benefits paid to or for members

    total $6,000

  • 5 · Compensation of officers, directors and key employees

    total $750,764

  • 6 · Compensation of disqualified persons

    total $73,553

  • 7 · Other salaries and wages

    total $830,892

  • 8 · Pension plan contributions

    total $590,341

  • 9 · Other employee benefits

    total $198,477

  • 10 · Payroll taxes

    total $130,964

  • 11b · Fees: legal

    total $257,214

  • 11c · Fees: accounting

    total $34,145

  • 11f · Fees: investment management

    total $220,428

  • 11g · Fees: other

    total $35,637

  • 13 · Office expenses

    total $191,033

  • 14 · Information technology

    total $55,363

  • 16 · Occupancy

    total $165,711

  • 17 · Travel

    total $125,051

  • 19 · Conferences, conventions and meetings

    total $10,851

  • 21 · Payments to affiliates

    total $972,507

  • 22 · Depreciation, depletion and amortization

    total $132,768

  • 23 · Insurance

    total $98,192

  • 24a · Other expenses: GIFTS TO MEMBERS

    total $236,436

  • 24b · Other expenses: PER CAPITA TAX

    total $178,596

  • 24c · Other expenses: SPECIAL EVENTS

    total $42,537

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $15,303 · end of year $8,374

  • 2 · Savings and temporary cash investments

    beginning of year $866,640 · end of year $717,612

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

    $3,131,655

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

    $2,377,228

  • 10c · Land, buildings and equipment, net

    beginning of year $890,591 · end of year $754,427

  • 11 · Investments: publicly traded securities

    beginning of year $18,032,342 · end of year $22,872,464

  • 17 · Accounts payable and accrued expenses

    beginning of year $4,000 · end of year $6,600

  • 25 · Other liabilities

    beginning of year $142,923 · end of year $164,225

  • 27 · Net assets without donor restrictions

    beginning of year $19,632,136 · end of year $24,174,971

  • 28 · Net assets with donor restrictions

    beginning of year $25,817 · end of year $7,081

Mission and programs · 2024

Mission

THE LOCAL'S PRIMARY FUNCTION INCLUDES REPRESENTING MEMBERS IN MATTERS RELATED TO EMPLOYEE-EMPLOYER RELATIONS, INCLUDING, BUT NOT LIMITED TO WAGES, HOURS, AND OTHER TERMS AND CONDITIONS OF EMPLOYMENT, AND, TO PROTECT AND PRESERVE THE UNION AS AN INSTITUTION IN THE PERFORMANCE OF ITS LEGAL AND CONTRACTUAL OBLIGATIONS.

  • PROVIDE REPRESENTATION TO MEMBERS IN MATTERS RELATED TO EMPLOYMENT TO ESTABLISH PROPER WAGES, WORKING CONDITIONS, AND HOURS OF EMPLOYMENT THROUGH THE COLLECTIVE BARGAINING PROCESS WITH EMPLOYERS, AND, TO FULFILL AND REQUIRE OBSERVANCE THEREOF.

  • TO PROMOTE AND FOSTER GOODWILL AND PUBLIC SUPPORT FOR THE WELFARE AND INTEREST OF THIS UNION AND ITS MEMBERS BY ACTIONS INCLUDING, BUT NOT LIMITED TO: ORGANIZING THE UNORGANIZED, SPONSORING ACTIVITIES THAT CONSERVE THE INTERESTS OF THIS UNION AND SERVE ITS MEMBERSHIP, AND PROVIDING DONATIONS TO SUPPORT LABOR FRIENDLY ORGANIZATIONS AND OTHER ORGANIZATIONS IN OUR LOCAL COMMUNITY.

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Valentine Macedo

    BUS MGR/SEC

    Total calculated
    $420,630
    From this org
    $301,894
    From related orgs
    $0
    Other
    $118,736
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $301,894
    Bonus
    not reported
    Other
    not reported
    Deferred
    $118,736
    Nontaxable benefits
    $14,202
    Filer's total
    $420,630
  • Rick Smiles

    PRESIDENT

    Total calculated
    $7,800
    From this org
    $7,800
    From related orgs
    $0
    Other
    $0
    Hours/week
    4
  • Christopher Betancourt

    RECORDING SE

    Total calculated
    $256,176
    From this org
    $175,390
    From related orgs
    $0
    Other
    $80,786
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $175,390
    Bonus
    not reported
    Other
    not reported
    Deferred
    $80,786
    Nontaxable benefits
    $14,202
    Filer's total
    $256,176
  • Valentine Macedo Jr

    VICE PRESIDE

    Total calculated
    $225,605
    From this org
    $151,845
    From related orgs
    $0
    Other
    $73,760
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $151,845
    Bonus
    not reported
    Other
    not reported
    Deferred
    $73,760
    Nontaxable benefits
    $14,202
    Filer's total
    $225,605
  • Benito Guerrero

    EXECUTIVE BO

    Total calculated
    $7,700
    From this org
    $7,700
    From related orgs
    $0
    Other
    $0
    Hours/week
    4
  • Derrick Phillips

    EXECUTIVE BD

    Total calculated
    $73,553
    From this org
    $73,553
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $73,553
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    not reported
    Filer's total
    $73,553
  • Jesus Velarde

    SERGEANT AT

    Total calculated
    $106,135
    From this org
    $106,135
    From related orgs
    $0
    Other
    $0
    Hours/week
    4
  • Sergio Machado

    BUSINESS AGE

    Total calculated
    $141,813
    From this org
    $141,813
    From related orgs
    $0
    Other
    $0
    Hours/week
    40
  • Kelvin Barrios

    GOVERNMENT R

    Total calculated
    $129,388
    From this org
    $129,388
    From related orgs
    $0
    Other
    $0
    Hours/week
    40
  • Leonel Reyes Urquidez

    BUSINESS AGE

    Total calculated
    $120,764
    From this org
    $120,764
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

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

None.

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

  • SAN DIEGO COALITION ISSUES PAC

    $150,000

    CONTRIBUTION

  • SAN DIEGANS FOR COMMUNITY COLLEGE

    $100,000

    CONTRIBUTION

  • SAN DIEGO ALLIANCE FOR TRAFFIC RELI

    $100,000

    CONTRIBUTION

  • MIKE QUEVEDO SR SCHOLARSHIP FND

    $32,000

    CONTRIBUTION

  • PROFESSIONAL SPORTS PUBLICATIONS

    $26,500

    CONTRIBUTION

  • SAN DIEGO-IMPERIAL COUNTIES

    $20,000

    CONTRIBUTION

  • LIUNA PSW EDUCATION

    $7,000

    CONTRIBUTION

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.

  • SAN DIEGO COUNTY CONSTRUCTION LABOR

    501C9 · TRUST · CA

  • LABORERS LOCAL 89 PAC

    527 · PAC · CA · controlled entity

    Directly controlled by LIUNA 89

  • SAN DIEGO TRAINING TRUST

    501C9 · TRUST · CA

Provenance

Return type
form_990
Tax year
2024
Filed
30 October 2025
IRS schema version
2024v5.0
Source object
202523039349302037

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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