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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
$345,594
Total expenses
$393,010
Contributions and grants received
$0
Grants paid
$232,250
Program service revenue
$340,000
Investment income
$5,594
Other revenue
$0
Total assets, end of year
$393,367
Total liabilities, end of year
$0
Net assets or fund balances, end of year
$393,367
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 $340,000 · related or exempt $340,000

  • 3 · Investment income

    total $5,594 · excluded $5,594

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

    total $0

  • 5 · Royalties

    total $0

  • 6d · Net rental income or loss

    total $0

  • 7d · Net gain or loss

    total $0

  • 8c · Net income from fundraising events

    total $0

  • 9c · Net income from gaming

    total $0

  • 10c · Net income from sales of inventory

    total $0

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $232,250

  • 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 $57,176

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $8,400

  • 8 · Pension plan contributions

    total $2,436

  • 9 · Other employee benefits

    total $0

  • 10 · Payroll taxes

    total $5,311

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $0

  • 11c · Fees: accounting

    total $15,000

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $3,204

  • 12 · Advertising and promotion

    total $19,950

  • 13 · Office expenses

    total $0

  • 14 · Information technology

    total $0

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $0

  • 17 · Travel

    total $4,480

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $7,499

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $36,909

  • 22 · Depreciation, depletion and amortization

    total $0

  • 23 · Insurance

    total $395

  • 24e · All other expenses

    total $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $328,938 · end of year $275,928

  • 2 · Savings and temporary cash investments

    beginning of year $111,845 · end of year $117,439

  • 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

  • 10c · Land, buildings and equipment, net

    end of year $0

  • 11 · Investments: publicly traded securities

    end of year $0

  • 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

    end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $440,783 · end of year $393,367

Mission and programs · 2024

Mission

THE DISTRICT COUNCIL IS AFFILIATED WITH THE LABORERS' INTERNATIONAL UNION OF NORTH AMERICA AND CHARTERED BY IT. ITS MEMBERSHIP CONSISTS OF 11 DELEGATES FROM THE AFFILIATED LOCAL UNIONS 472 AND 172. THE DISTRICT COUNCIL IS AN INTERMEDIATE BODY CHARGED WITH THE RESPONSIBILITY TO UNIFY ALL OF THE ECONOMIC AND OTHER FORCES OF THE AFFILIATED LOCAL UNIONS IN ITS AREA, WHICH IS NEW JERSEY, AS A CENTRAL REPRESENTATIVE BODY OF SUCH LOCAL UNIONS, IN ORDER TO EFFECTUATE THE FOLLOWING OBJECTS:(A) TO FULFILL THE OBJECTS OF THE INT'L UNION AS SPECIFIED IN ARTICLE II, SECTION I OF THE INT'L UNION CONSTITUTION.(B) TO PROMOTE UNITY OF ACTION IN DEALING WITH EMPLOYERS.(C) TO COORDINATE AND CONSOLIDATE THE ACTIVITIES OF ITS VARIOUS AFFILIATED LOCAL UNIONS THAT HAVE A COMMON INTEREST.(D) TO FOSTER HARMONY AND UNITED ACTION BETWEEN ITS AFFILIATED LOCAL UNIONS.(E) TO MAINTAIN UNIFORMITY IN THE CONDUCT OF THE BUSINESS OF ITS AFFILIATED LOCAL UNIONS LOCATED IN METROPOLITAN AREAS, WHEN NECESSARY TO ESTABLISH C

Activities or mission (Part I)

TO UNIFY ALL OF THE ECONOMIC AND OTHER FORCES OF THE AFFILIATED LOCAL UNIONS IN ITS AREA, AS A CENTRAL REPRESENTATIVE BODY OF SUCH. TO TAKE SUCH PROPER AND LAWFUL ECONOMIC ACTION TO ACCOMPLISH AND EFFECTUATE THE WELFARE OF ITS AFFILIATED LOCAL UNIONS AND MEMBERS.

  • THE DISTRICT COUNCIL'S PRIMARY PURPOSE IS THE IMPROVEMENT OF CONDITIONS OF WORKERS CLASSIFIED UNDER NTEE-CC CODE J40 LABOR UNIONS AND NAICS BUSINESS ACTIVITY CODE 813930 IN THE HEAVY AND GENERAL CONSTRUCTION INDUSTRY FOR THE 11,287 MEMBERS AS OF 12-31-24 OF THE AFFILIATED LOCAL UNIONS 472 AND 172 OF THE STATE OF NEW JERSEY. THE DC HAS THE AUTHORITY TO NEGOTIATE, BARGAIN FOR AND ENTER INTO UNDERSTANDINGS AND AGREEMENTS WITH EMPLOYERS, FOR AND ON BEHALF OF ITS AFFILIATED LOCAL UNIONS AND TO ENFORCE AND POLICE THE OBSERVANCE THEREOF BY EMPLOYEES AND EMPLOYERS, LOCAL UNIONS AND THEIR MEMBERS.

As filed on the 2024 return.

Listed in Part VII

  • Manuel H Amador Jr

    BUSINESS MGR.

    Total calculated
    $20,124
    From this org
    $15,600
    From related orgs
    $0
    Other
    $4,524
    Hours/week
    12
  • Luis C Recio

    SECRETARY-TREAS

    Total calculated
    $19,250
    From this org
    $15,248
    From related orgs
    $0
    Other
    $4,002
    Hours/week
    12
  • Anthony Capaccio

    President

    Total calculated
    $17,802
    From this org
    $13,800
    From related orgs
    $0
    Other
    $4,002
    Hours/week
    12
  • Michael Giunta

    Vice President

    Total calculated
    $10,062
    From this org
    $7,800
    From related orgs
    $0
    Other
    $2,262
    Hours/week
    3

    Schedule J breakdown matched by us

    Base
    $7,800
    Bonus
    not reported
    Other
    not reported
    Deferred
    $2,262
    Nontaxable benefits
    not reported
    Filer's total
    $10,062
  • William Coffin Jr

    EXEC. BOARD MBR

    Total calculated
    $10,062
    From this org
    $7,800
    From related orgs
    $0
    Other
    $2,262
    Hours/week
    3

    Schedule J breakdown matched by us

    Base
    $7,800
    Bonus
    not reported
    Other
    not reported
    Deferred
    $2,262
    Nontaxable benefits
    not reported
    Filer's total
    $10,062
  • Alfonso Guarraggi

    EXEC. BOARD MBR

    Total calculated
    $10,062
    From this org
    $7,800
    From related orgs
    $0
    Other
    $2,262
    Hours/week
    3

    Schedule J breakdown matched by us

    Base
    $7,800
    Bonus
    not reported
    Other
    not reported
    Deferred
    $2,262
    Nontaxable benefits
    not reported
    Filer's total
    $10,062
  • Dennis D'Imperio

    EXEC. BOARD MBR

    Total calculated
    $10,062
    From this org
    $7,800
    From related orgs
    $0
    Other
    $2,262
    Hours/week
    3

    Schedule J breakdown matched by us

    Base
    $7,800
    Bonus
    not reported
    Other
    not reported
    Deferred
    $2,262
    Nontaxable benefits
    not reported
    Filer's total
    $10,062
  • Robert Campos

    AUDITOR

    Total calculated
    $10,062
    From this org
    $7,800
    From related orgs
    $0
    Other
    $2,262
    Hours/week
    3

    Schedule J breakdown matched by us

    Base
    $7,800
    Bonus
    not reported
    Other
    not reported
    Deferred
    $2,262
    Nontaxable benefits
    not reported
    Filer's total
    $10,062
  • Christian Cole

    AUDITOR

    Total calculated
    $10,062
    From this org
    $7,800
    From related orgs
    $0
    Other
    $2,262
    Hours/week
    3

    Schedule J breakdown matched by us

    Base
    $7,800
    Bonus
    not reported
    Other
    not reported
    Deferred
    $2,262
    Nontaxable benefits
    not reported
    Filer's total
    $10,062
  • Derek Brooks

    SERGEANT-AT-ARM

    Total calculated
    $10,062
    From this org
    $7,800
    From related orgs
    $0
    Other
    $2,262
    Hours/week
    3

    Schedule J breakdown matched by us

    Base
    $7,800
    Bonus
    not reported
    Other
    not reported
    Deferred
    $2,262
    Nontaxable benefits
    not reported
    Filer's total
    $10,062
  • Keith Klemmer

    AUDITOR

    Total calculated
    $10,062
    From this org
    $7,800
    From related orgs
    $0
    Other
    $2,262
    Hours/week
    3

    Schedule J breakdown matched by us

    Base
    $7,800
    Bonus
    not reported
    Other
    not reported
    Deferred
    $2,262
    Nontaxable benefits
    not reported
    Filer's total
    $10,062

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
  • 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 DURING 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 DISTRICT COUNCIL CONSTITUTION. THE ORGANIZATION HAS AN APPROVED SPOUSAL TRAVEL POLICY FOR EXECUTIVE BOARD MEMBERS ONLY AS PER THE L.I.U.N.A. CONSTITUTION. THE SPOUSE TRAVEL BENEFIT IS TREATED AS TAXABLE COMPENSATION AND INCLUDED IN PART VII SECTION A, LINE 1A COLUMN D REPORTABLE COMPENSATION FOR THE FOLLOWING LISTED EXECUTIVE BOARD MEMBER:LUIS C. RECIO, SECRETARY-TREAS.
Part III, Additional Information
H&GCL UNION LOCAL 472 (AN UNRELATED ORGANIZATION) AND CONSTRUCTION AND GENERAL LABORERS LOCAL 172 (AN UNRELATED ORGANIZATION) PAID GROSS WAGES OF $650 PER MONTH AND RETIREMENT COMPENSATION TO THEIR RESPECTIVE DELEGATES TO THE ORGANIZATION WHO ARE NOT COMPENSATED BY THE ORGANIZATION FOR ATTENDANCE AT THE MONTHLY OFFICERS AND EXECUTIVE BOARD MEETINGS. THE PERSONS RECEIVING SUCH COMPENSATION ARE AS FOLLOWS: LOCAL 472 DELEGATES: BASE COMPENSATION: RETIREMENT COMPENSATION:MICHAEL GIUNTA $7,800 $2,262ROBERT CAMPOS $7,800 $2,262DENNIS D'IMPERIO $7,800 $2,262DEREK BROOKS $7,800 $2,262 LOCAL 172 DELEGATES:CHRISTIAN COLE $7,800 $2,262 WILLIAM COFFIN,JR. $7,800 $2,262ALFONSO GUARRAGGI $7,800 $2,262KEITH KLEMMER $7,800 $2,262

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
1 May 2025
IRS schema version
2024v5.1
Source object
202531219349301468

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