Form 990 for tax year 2022
Filed by LABORERS INTERNATIONAL UNION OF NORTH AMERICA.
Totals
- Total revenue
- $340,223
- Total expenses
- $311,198
- Contributions and grants received
- $0
- Grants paid
- $155,750
- Program service revenue
- $340,000
- Investment income
- $223
- Other revenue
- $0
- Total assets, end of year
- $433,910
- Total liabilities, end of year
- $0
- Net assets or fund balances, end of year
- $433,910
- 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 $223 · excluded $223
-
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 $145,750
-
2 · Grants to domestic individuals
total $0
-
3 · Grants to foreign organizations and individuals
total $10,000
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $56,480
-
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 $4,870
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $0
-
11c · Fees: accounting
total $14,500
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $3,034
-
12 · Advertising and promotion
total $17,050
-
13 · Office expenses
total $936
-
14 · Information technology
total $0
-
15 · Royalties
total $0
-
16 · Occupancy
total $0
-
17 · Travel
total $4,202
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $6,265
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $36,909
-
22 · Depreciation, depletion and amortization
total $0
-
23 · Insurance
total $366
-
24e · All other expenses
total $0
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $293,488 · end of year $322,290
-
2 · Savings and temporary cash investments
beginning of year $111,397 · end of year $111,620
-
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 $404,885 · end of year $433,910
Mission and programs · 2022
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 10,511 MEMBERS AS OF 12-31-22 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 2022 return.
Listed in Part VII
-
Luis C RecioLUIS C RECIO
SECRETARY-TREAS
- Total calculated
- $18,554
- From this org
- $14,552
- From related orgs
- $0
- Other
- $4,002
- Hours/week
- 12
-
Anthony CapaccioANTHONY CAPACCIO
President
- Total calculated
- $17,802
- From this org
- $13,800
- From related orgs
- $0
- Other
- $4,002
- Hours/week
- 12
-
Antonio S OliveiraANTONIO S OLIVEIRA
BUSINESS MGR.
- Total calculated
- $15,093
- From this org
- $11,700
- From related orgs
- $0
- Other
- $3,393
- Hours/week
- 12
-
Manuel H Amador JrMANUEL H AMADOR JR
BUSINESS MGR.
- Total calculated
- $12,578
- From this org
- $9,750
- From related orgs
- $0
- Other
- $2,828
- Hours/week
- 5
Schedule J breakdown matched by us
- Base
- $9,750
- Bonus
- not reported
- Other
- not reported
- Deferred
- $2,828
- Nontaxable benefits
- not reported
- Filer's total
- $12,578
-
Brendan RosenbergBRENDAN ROSENBERG
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
-
Michael GiuntaMICHAEL GIUNTA
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
-
William Coffin JrWILLIAM 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
-
Herbert JaudonHERBERT JAUDON
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
-
Dennis D'ImperioDENNIS D'IMPERIO
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
-
Alfonso GuarraggiALFONSO GUARRAGGI
AUDITOR
- Total calculated
- $9,224
- From this org
- $7,150
- From related orgs
- $0
- Other
- $2,074
- Hours/week
- 3
Schedule J breakdown matched by us
- Base
- $7,150
- Bonus
- not reported
- Other
- not reported
- Deferred
- $2,074
- Nontaxable benefits
- not reported
- Filer's total
- $9,224
-
Pasquale ManciniPASQUALE MANCINI
Vice President
- Total calculated
- $5,870
- From this org
- $4,550
- From related orgs
- $0
- Other
- $1,320
- Hours/week
- 3
Schedule J breakdown matched by us
- Base
- $4,550
- Bonus
- not reported
- Other
- not reported
- Deferred
- $1,320
- Nontaxable benefits
- not reported
- Filer's total
- $5,870
-
Michael TestaMICHAEL TESTA
Vice President
- Total calculated
- $4,193
- From this org
- $3,250
- From related orgs
- $0
- Other
- $943
- Hours/week
- 3
Schedule J breakdown matched by us
- Base
- $3,250
- Bonus
- not reported
- Other
- not reported
- Deferred
- $943
- Nontaxable benefits
- not reported
- Filer's total
- $4,193
-
Derek BrooksDEREK BROOKS
AUDITOR
- Total calculated
- $2,516
- From this org
- $1,950
- From related orgs
- $0
- Other
- $566
- Hours/week
- 3
Schedule J breakdown matched by us
- Base
- $1,950
- Bonus
- not reported
- Other
- not reported
- Deferred
- $566
- Nontaxable benefits
- not reported
- Filer's total
- $2,516
-
Joseph Demarco JrJOSEPH DEMARCO JR
AUDITOR
- Total calculated
- $839
- From this org
- $650
- From related orgs
- $0
- Other
- $189
- Hours/week
- 3
Schedule J breakdown matched by us
- Base
- $650
- Bonus
- not reported
- Other
- not reported
- Deferred
- $189
- Nontaxable benefits
- not reported
- Filer's total
- $839
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 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 $2,262MANUEL H. AMADOR, JR $5,850 $1,697PASQUALE MANCINI $4,550 $1,320 DENNIS D'IMPERIO $7,800 $2,262MICHAEL TESTA $3.250 $ 943DEREK BROOKS $1,950 $ 566 LOCAL 172 DELEGATES:JOSEPH DEMARCO, JR. $ 650 $ 189 BRENDAN ROSENBERG $7,800 $2,262HERBERT JAUDON $7,800 $2,262WILLIAM COFFIN,JR. $7,800 $2,262ALFONSO GUARRAGGI $7,150 $2,074
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
-
$120,000
GENERAL SUPPORT
-
$15,000
GENERAL SUPPORT
-
$5,500
GENERAL SUPPORT
Provenance
- Return type
- form_990
- Tax year
- 2022
- Filed
- 9 May 2023
- IRS schema version
- 2022v5.0
- Source object
- 202311299349304011
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