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Nonprofiteer
← LABORERS INTERNATIONAL UNION OF NORTH AMERICA

Form 990 for tax year 2022

Filed by LABORERS INTERNATIONAL UNION OF NORTH AMERICA.

Totals

Total revenue
$7,024,971
Total expenses
$4,472,222
Contributions and grants received
$0
Grants paid
$225,900
Program service revenue
$6,566,666
Investment income
$434,413
Other revenue
$23,892
Total assets, end of year
$15,567,216
Total liabilities, end of year
$119,295
Net assets or fund balances, end of year
$15,447,921
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 $6,497,766 · related or exempt $6,497,766

  • 2b · Program service revenue: RENTAL INCOME

    total $68,900 · excluded $68,900

  • 3 · Investment income

    total $420,976 · excluded $420,976

  • 7a · Gross sales of assets other than inventory

    other assets $55,500

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

    other assets $42,063

  • 7c · Gain or loss

    other assets $13,437

  • 7d · Net gain or loss

    total $13,437 · related or exempt $13,437

  • 11a · Other revenue: LEGAL SETTLEMENT

    total $22,657 · related or exempt $22,657

  • 11b · Other revenue: VENDING MACHINE

    total $744 · related or exempt $744

  • 11c · Other revenue: OTHER INCOME

    total $491 · related or exempt $491

  • 11e · Other revenue, total

    $23,892

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $225,900

  • 4 · Benefits paid to or for members

    total $10,000

  • 5 · Compensation of officers, directors and key employees

    total $998,747

  • 7 · Other salaries and wages

    total $417,979

  • 8 · Pension plan contributions

    total $445,959

  • 9 · Other employee benefits

    total $157,040

  • 10 · Payroll taxes

    total $103,464

  • 11b · Fees: legal

    total $54,103

  • 11c · Fees: accounting

    total $32,825

  • 11f · Fees: investment management

    total $138,491

  • 11g · Fees: other

    total $55,387

  • 13 · Office expenses

    total $167,403

  • 14 · Information technology

    total $52,518

  • 16 · Occupancy

    total $176,700

  • 17 · Travel

    total $110,566

  • 19 · Conferences, conventions and meetings

    total $15,287

  • 21 · Payments to affiliates

    total $783,599

  • 22 · Depreciation, depletion and amortization

    total $126,189

  • 23 · Insurance

    total $24,969

  • 24a · Other expenses: MEMBER EVENTS

    total $205,486

  • 24b · Other expenses: PER CAPITA TAX

    total $146,100

  • 24c · Other expenses: SPECIAL EVENTS

    total $10,737

  • 24d · Other expenses: ELECTION EXPENSE

    total $8,882

  • 24e · All other expenses

    total $3,891

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $26,944 · end of year $27,110

  • 2 · Savings and temporary cash investments

    beginning of year $449,930 · end of year $1,230,964

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

    $3,103,396

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

    $2,224,839

  • 10c · Land, buildings and equipment, net

    beginning of year $893,069 · end of year $878,557

  • 11 · Investments: publicly traded securities

    beginning of year $13,741,871 · end of year $13,430,585

  • 17 · Accounts payable and accrued expenses

    beginning of year $500 · end of year $500

  • 25 · Other liabilities

    beginning of year $122,372 · end of year $118,795

  • 27 · Net assets without donor restrictions

    beginning of year $14,963,292 · end of year $15,422,105

  • 28 · Net assets with donor restrictions

    beginning of year $25,650 · end of year $25,816

Mission and programs · 2022

Mission

TO PROVIDE REPRESENTATION TO MEMBERS IN MATTERS RELATED TO THEIR EMPLOYMENT IN ACCORDANCE WITH COLLECTIVE BARGAINING AGREEMENTS AND FAIR LABOR STANDARDS.

  • TO PROVIDE REPRESENTATION TO MEMBERS IN MATTERS RELATED TO EMPLOYMENT IN ACCORDANCE WITH COLLECTIVE BARGAINING AGREEMENTS AND FAIR EMPLOYMENT STANDARDS.

  • TO PROVIDE REPRESENTATION TO MEMBERS IN MATTERS RELATED TO EMPLOYMENT IN ACCORDANCE WITH COLLECTIVE BARGAINING AGREEMENTS AND FAIR EMPLOYMENT STANDARDS.

As filed on the 2022 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
    $370,743
    From this org
    $275,110
    From related orgs
    $0
    Other
    $95,633
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $275,110
    Bonus
    not reported
    Other
    not reported
    Deferred
    $95,633
    Nontaxable benefits
    $13,146
    Filer's total
    $370,743

  • Rick Smiles

    PRESIDENT

    Total calculated
    $7,100
    From this org
    $7,100
    From related orgs
    $0
    Other
    $0
    Hours/week
    4

  • Christopher Betancourt

    RECORDING SE

    Total calculated
    $224,752
    From this org
    $157,469
    From related orgs
    $0
    Other
    $67,283
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $157,469
    Bonus
    not reported
    Other
    not reported
    Deferred
    $67,283
    Nontaxable benefits
    $13,146
    Filer's total
    $224,752

  • Mario Estrada

    VICE PRESIDE

    Total calculated
    $95,552
    From this org
    $95,552
    From related orgs
    $0
    Other
    $0
    Hours/week
    4

  • Benito Guerrero

    EXECUTIVE BO

    Total calculated
    $7,100
    From this org
    $7,100
    From related orgs
    $0
    Other
    $0
    Hours/week
    4

  • Derrick Phillips

    AGENT/EXE BO

    Total calculated
    $212,281
    From this org
    $150,594
    From related orgs
    $0
    Other
    $61,687
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $150,594
    Bonus
    not reported
    Other
    not reported
    Deferred
    $61,687
    Nontaxable benefits
    $13,146
    Filer's total
    $212,281

  • Valentine Macedo Jr

    EXECUTIVE BO

    Total calculated
    $137,925
    From this org
    $137,925
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Mark Miranda

    AUDITOR

    Total calculated
    $7,100
    From this org
    $7,100
    From related orgs
    $0
    Other
    $0
    Hours/week
    4

  • Jesus Velarde

    SERGEANT AT

    Total calculated
    $90,685
    From this org
    $90,685
    From related orgs
    $0
    Other
    $0
    Hours/week
    4

  • Leonel R Urquidez

    AUDITOR

    Total calculated
    $39,378
    From this org
    $39,378
    From related orgs
    $0
    Other
    $0
    Hours/week
    4

  • Charles Fair

    AUDITOR

    Total calculated
    $5,100
    From this org
    $5,100
    From related orgs
    $0
    Other
    $0
    Hours/week
    4

  • Paul Garcia

    AUDITOR

    Total calculated
    $6,100
    From this org
    $6,100
    From related orgs
    $0
    Other
    $0
    Hours/week
    4

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
  • 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

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

  • PARENTS & TEACHERS FOR NEIGHBOOR

    $100,000

    DONATION

  • YES TO SAFEGUARD

    $50,000

    DONATION

  • MIKE QUEVEDO SR SCHOLARSHIP FND

    $20,000

    DONATION

  • SAN DIEGO-IMPERIAL COUNTIES

    $20,000

    DONATION

  • CESAR CHAVEZ SERVICE CLUBS

    $10,000

    DONATION

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
2022
Filed
30 October 2023
IRS schema version
2022v5.0
Source object
202323059349302927

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