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Nonprofiteer
← LABORERS INTERNATIONAL UNION OF NORTH AMERICA

Form 990 for tax year 2023

Filed by LABORERS INTERNATIONAL UNION OF NORTH AMERICA.

Totals

Total revenue
$16,240,500
Total expenses
$16,166,450
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$15,519,244
Investment income
$100,172
Other revenue
$621,084
Total assets, end of year
$62,739,969
Total liabilities, end of year
$3,305,046
Net assets or fund balances, end of year
$59,434,923
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.

  • 2a · Program service revenue: MEMBERSHIP DUES AND ASSESSMENT

    total $15,519,244 · related or exempt $15,519,244 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $751,032 · related or exempt $0 · unrelated business $0 · excluded $751,032

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

    total $0

  • 5 · Royalties

    total $0

  • 6a · Gross rents

    real property $227,220

  • 6c · Rental income or loss

    real property $227,220 · personal property $0

  • 6d · Net rental income or loss

    total $227,220 · related or exempt $0 · unrelated business $0 · excluded $227,220

  • 7a · Gross sales of assets other than inventory

    securities $14,708,743 · other assets $49,500

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

    securities $15,385,789 · other assets $23,314

  • 7c · Gain or loss

    securities -$677,046 · other assets $26,186

  • 7d · Net gain or loss

    total -$650,860 · related or exempt $0 · unrelated business $0 · excluded -$650,860

  • 8a · Fundraising events: gross income

    $0

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $0

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $0

  • 10a · Gross sales of inventory

    $0

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $0

  • 11a · Other revenue: REIMBURSEMENTS

    total $290,196 · related or exempt $290,196 · unrelated business $0 · excluded $0

  • 11b · Other revenue: GRIEVANCE SETTLEMENTS

    total $63,785 · related or exempt $63,785 · unrelated business $0 · excluded $0

  • 11c · Other revenue: PICNIC INCOME

    total $39,883 · related or exempt $39,883 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $393,864

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $4,500

  • 5 · Compensation of officers, directors and key employees

    total $3,907,404

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $1,806,068

  • 8 · Pension plan contributions

    total $731,953

  • 9 · Other employee benefits

    total $289,747

  • 10 · Payroll taxes

    total $439,567

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $3,090

  • 11c · Fees: accounting

    total $93,960

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $12,000

  • 12 · Advertising and promotion

    total $242,467

  • 13 · Office expenses

    total $308,540

  • 14 · Information technology

    total $225,099

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $783,143

  • 17 · Travel

    total $221,213

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $96,217

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $2,272,994

  • 22 · Depreciation, depletion and amortization

    total $0

  • 23 · Insurance

    total $289,919

  • 24a · Other expenses: NEWSLETTER EXPENSES

    total $147,187

  • 24b · Other expenses: DEPRECIATION & AMORTIZATION

    total $929,482

  • 24c · Other expenses: PICNIC EXPENSES

    total $203,007

  • 24d · Other expenses: PUBLIC RELATIONS

    total $3,134,543

  • 24e · All other expenses

    total $24,350

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $4,231,096 · end of year $2,426,930

  • 2 · Savings and temporary cash investments

    beginning of year $0 · end of year $0

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    beginning of year $2,729,987 · end of year $3,506,693

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $197,561 · end of year $345,124

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

    $29,536,645

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

    $8,791,110

  • 10c · Land, buildings and equipment, net

    beginning of year $21,367,455 · end of year $20,745,535

  • 11 · Investments: publicly traded securities

    beginning of year $28,673,228 · end of year $34,166,774

  • 12 · Investments: other securities

    beginning of year $1,496,833 · end of year $1,548,913

  • 13 · Investments: program-related

    beginning of year $0 · end of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $0 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $738,990 · end of year $1,837,312

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $0 · end of year $0

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $1,445,706 · end of year $1,467,734

  • 27 · Net assets without donor restrictions

    beginning of year $56,511,464 · end of year $59,434,923

  • 28 · Net assets with donor restrictions

    beginning of year $0 · end of year $0

Mission and programs · 2023

Mission

SEE SCHEDULE O

  • SEE SCHEDULE O

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • SERGIO RASCON

    BUSINESS MANAGER

    Total calculated
    $585,888
    From this org
    $422,048
    From related orgs
    $0
    Other
    $163,840
    Hours/week
    40 + 1 related

    Schedule J breakdown matched by us

    Base
    $422,048
    Bonus
    $0
    Other
    $0
    Deferred
    $149,872
    Nontaxable benefits
    $13,968
    Filer's total
    $585,888

  • LUIS ROBLES

    SECRETARY-TREASURER

    Total calculated
    $452,579
    From this org
    $321,849
    From related orgs
    $0
    Other
    $130,730
    Hours/week
    40 + 1 related

    Schedule J breakdown matched by us

    Base
    $321,849
    Bonus
    $0
    Other
    $0
    Deferred
    $116,762
    Nontaxable benefits
    $13,968
    Filer's total
    $452,579

  • DELFINO DE LA CRUZ

    EXECUTIVE BOARD

    Total calculated
    $334,264
    From this org
    $227,756
    From related orgs
    $0
    Other
    $106,508
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $227,756
    Bonus
    $0
    Other
    $0
    Deferred
    $92,540
    Nontaxable benefits
    $13,968
    Filer's total
    $334,264

  • RICARDO ANDRADE

    RECORDING SECRETARY

    Total calculated
    $328,997
    From this org
    $225,549
    From related orgs
    $0
    Other
    $103,448
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $225,549
    Bonus
    $0
    Other
    $0
    Deferred
    $89,480
    Nontaxable benefits
    $13,968
    Filer's total
    $328,997

  • TONY E OLEA III

    VICE PRESIDENT

    Total calculated
    $327,710
    From this org
    $222,333
    From related orgs
    $0
    Other
    $105,377
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $222,333
    Bonus
    $0
    Other
    $0
    Deferred
    $91,409
    Nontaxable benefits
    $13,968
    Filer's total
    $327,710

  • JAVIER NUNEZ

    PRESIDENT

    Total calculated
    $323,856
    From this org
    $218,766
    From related orgs
    $0
    Other
    $105,090
    Hours/week
    40 + 1 related

    Schedule J breakdown matched by us

    Base
    $218,766
    Bonus
    $0
    Other
    $0
    Deferred
    $91,122
    Nontaxable benefits
    $13,968
    Filer's total
    $323,856

  • MARCO HERNANDEZ

    AUDITOR

    Total calculated
    $295,388
    From this org
    $199,016
    From related orgs
    $0
    Other
    $96,372
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $199,016
    Bonus
    $0
    Other
    $0
    Deferred
    $82,404
    Nontaxable benefits
    $13,968
    Filer's total
    $295,388

  • MARTIN DE LA CRUZ

    AUDITOR

    Total calculated
    $295,177
    From this org
    $199,327
    From related orgs
    $0
    Other
    $95,850
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $199,327
    Bonus
    $0
    Other
    $0
    Deferred
    $81,882
    Nontaxable benefits
    $13,968
    Filer's total
    $295,177

  • ERNESTO PANTOJA

    SPECIAL PROJECT AGENT

    Total calculated
    $293,153
    From this org
    $196,360
    From related orgs
    $0
    Other
    $96,793
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $196,360
    Bonus
    $0
    Other
    $0
    Deferred
    $82,825
    Nontaxable benefits
    $13,968
    Filer's total
    $293,153

  • ISAIAH ROBLES

    Sergeant-at-arms

    Total calculated
    $273,118
    From this org
    $177,964
    From related orgs
    $0
    Other
    $95,154
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $177,964
    Bonus
    $0
    Other
    $0
    Deferred
    $81,186
    Nontaxable benefits
    $13,968
    Filer's total
    $273,118

  • LUIS CARILLO

    AUDITOR

    Total calculated
    $258,615
    From this org
    $164,026
    From related orgs
    $0
    Other
    $94,589
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $164,026
    Bonus
    $0
    Other
    $0
    Deferred
    $80,621
    Nontaxable benefits
    $13,968
    Filer's total
    $258,615

  • SERGIO RASCON JR

    FIELD AGENT

    Total calculated
    $252,209
    From this org
    $187,200
    From related orgs
    $0
    Other
    $65,009
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $187,200
    Bonus
    $0
    Other
    $0
    Deferred
    $51,041
    Nontaxable benefits
    $13,968
    Filer's total
    $252,209

  • IVAN RASCON

    EXECUTIVE BOARD

    Total calculated
    $207,883
    From this org
    $128,421
    From related orgs
    $0
    Other
    $79,462
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $128,421
    Bonus
    $0
    Other
    $0
    Deferred
    $65,494
    Nontaxable benefits
    $13,968
    Filer's total
    $207,883

  • ARICELIA NAVA

    BUSINESS MANAGER ASSISTANT

    Total calculated
    $165,711
    From this org
    $131,243
    From related orgs
    $0
    Other
    $34,468
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $131,243
    Bonus
    $0
    Other
    $0
    Deferred
    $20,500
    Nontaxable benefits
    $13,968
    Filer's total
    $165,711

  • SALVADOR OROZCO

    ACCOUNTING MANAGER

    Total calculated
    $155,915
    From this org
    $108,638
    From related orgs
    $0
    Other
    $47,277
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $108,638
    Bonus
    $0
    Other
    $0
    Deferred
    $33,309
    Nontaxable benefits
    $13,968
    Filer's total
    $155,915

  • ELSA CARRERA

    OFFICE MANAGER

    Total calculated
    $129,106
    From this org
    $100,853
    From related orgs
    $0
    Other
    $28,253
    Hours/week
    40

  • JAIME YANEZ

    AUDITOR - PAST

    Total calculated
    $118,267
    From this org
    $92,659
    From related orgs
    $0
    Other
    $25,608
    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

  • 1a · First-class or charter travel
  • 1a · Travel for companions
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Approval by the board or compensation committee

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 - FRINGE OR EXPENSE EXPLATION:
TRAVEL OF SUBSTANTIAL NATURE (OVER 3 HOURS IN LENGTH) CAN BE UPGRADED AT THE BUSINESS MANAGER'S DISCRETION. TRAVEL EXPENSES FOR THE SPOUSE OF EXECUTIVE BOARD MEMBERS TRAVELING ON UNION BUSINESS ARE PAID FOR BY THE LOCAL.
PART I, LINE 3:
RELATED ORGANIZATION METHODS USED FOR COMPENSATION EXPLANATION. COMPENSATION IS APPROVED PER THE CONDITIONS OF ELECTION.

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

No itemized grants to organizations 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
4 February 2025
IRS schema version
2023v6.0
Source object
202540369349301914

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