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← LABORERS INTERNATIONAL UNION OF NORTH AMERICA

Form 990 for tax year 2023

Filed by LABORERS INTERNATIONAL UNION OF NORTH AMERICA.

Totals

Total revenue
$5,073,651
Total expenses
$5,476,558
Contributions and grants received
$33,000
Grants paid
$370,316
Program service revenue
$4,746,601
Investment income
$230,103
Other revenue
$63,947
Total assets, end of year
$13,997,254
Total liabilities, end of year
$963,447
Net assets or fund balances, end of year
$13,033,807
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.

  • 1f · All other contributions, gifts and grants

    $33,000

  • 2a · Program service revenue: MEMBER DUES

    total $4,274,175 · related or exempt $4,274,175

  • 2b · Program service revenue: PER CAPITA TAX

    total $455,528 · related or exempt $455,528

  • 2c · Program service revenue: GRIEVANCE SETTLEMENTS

    total $16,898 · related or exempt $16,898

  • 3 · Investment income

    total $229,784 · excluded $229,784

  • 6a · Gross rents

    real property $62,250

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $62,250

  • 6d · Net rental income or loss

    total $62,250 · excluded $62,250

  • 7a · Gross sales of assets other than inventory

    securities $5,208

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

    securities $4,889

  • 7c · Gain or loss

    securities $319

  • 7d · Net gain or loss

    total $319 · excluded $319

  • 8a · Fundraising events: gross income

    $10,355

  • 8b · Fundraising events: direct expenses

    $9,046

  • 8c · Net income from fundraising events

    total $1,309 · excluded $1,309

  • 11a · Other revenue: MISCELLANEOUS INCOME

    total $388 · excluded $388

  • 11e · Other revenue, total

    $388

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $370,316

  • 5 · Compensation of officers, directors and key employees

    total $308,492

  • 7 · Other salaries and wages

    total $763,382

  • 8 · Pension plan contributions

    total $383,898

  • 9 · Other employee benefits

    total $136,435

  • 10 · Payroll taxes

    total $72,862

  • 11b · Fees: legal

    total $95,400

  • 11c · Fees: accounting

    total $23,000

  • 11f · Fees: investment management

    total $5,841

  • 11g · Fees: other

    total $96,464

  • 12 · Advertising and promotion

    total $59,707

  • 13 · Office expenses

    total $92,188

  • 14 · Information technology

    total $222,191

  • 16 · Occupancy

    total $72,210

  • 17 · Travel

    total $60,334

  • 19 · Conferences, conventions and meetings

    total $27,691

  • 21 · Payments to affiliates

    total $8,370

  • 22 · Depreciation, depletion and amortization

    total $45,966

  • 23 · Insurance

    total $36,552

  • 24a · Other expenses: TRANSFER TO BUILDING CO

    total $1,368,200

  • 24b · Other expenses: MARKET RECOVERY GRANTS

    total $723,200

  • 24c · Other expenses: TRANSFER TO PAC

    total $419,204

  • 24d · Other expenses: PROMOTIONAL ITEMS

    total $66,918

  • 24e · All other expenses

    total $17,737

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,734,827 · end of year $1,407,606

  • 2 · Savings and temporary cash investments

    beginning of year $20,234 · end of year $3,065,553

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

    $383,235

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

    $254,186

  • 10c · Land, buildings and equipment, net

    beginning of year $1,498,061 · end of year $129,049

  • 11 · Investments: publicly traded securities

    beginning of year $7,665,962 · end of year $8,054,507

  • 12 · Investments: other securities

    beginning of year $37,717 · end of year $37,717

  • 15 · Other assets

    beginning of year $0 · end of year $1,302,822

  • 25 · Other liabilities

    beginning of year $3,522 · end of year $963,447

  • 27 · Net assets without donor restrictions

    beginning of year $11,953,279 · end of year $13,033,807

Mission and programs · 2023

Mission

TO PROVIDE TECHNICAL ASSISTANCE, ORGANIZING AND CONTRACT NEGOTIATION SERVICES TO LOCAL UNIONS.

Activities or mission (Part I)

LABOR ORGANIZATION

  • THE OBJECTIVES OF THE DISTRICT COUNCIL ARE TO FURTHER THE OBJECTIVES OF THE INTERNATIONAL UNION, ORGANIZE THE UNORGANIZED, TO ESTABLISH CENTRAL REPRESENTATIVE BODIES HAVING JURISDICTION IN ALL MATTERS OF GENERAL INTEREST TO THE INTERNATIONAL UNION'S JURISDICTION; TO BRING ABOUT HARMONY AND UNITY BETWEEN LOCAL UNIONS; TO ESTABLISH A MINIMUM RATE OF WAGES IN THE DISTRICT; TO ENFORCE A CODE OF WORKING RULES GOVERNING HOURS, WAGES, AND OTHER TERMS AND CONDITIONS OF EMPLOYMENT.

As filed on the 2023 return.

Listed in Part VII

  • JOEL SMITH

    PRESIDENT/BUSINESS MANAGER

    Total calculated
    $304,579
    From this org
    $193,178
    From related orgs
    $0
    Other
    $111,401
    Hours/week
    40 + 2 related

    Schedule J breakdown matched by us

    Base
    $193,178
    Bonus
    $0
    Other
    $0
    Deferred
    $92,208
    Nontaxable benefits
    $19,193
    Filer's total
    $304,579

  • DAN OLSON

    SECRETARY-TREASURER

    Total calculated
    $6,255
    From this org
    $4,880
    From related orgs
    $0
    Other
    $1,375
    Hours/week
    1 + 2 related

  • JOE FOWLER

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • DAN BRADY

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • SHELDON STEELE

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • SHAWN BRAFORD

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • DEREK PEDERSON

    AUDITOR

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • PATRICK O'CONNELL

    AUDITOR

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • STACEY KARELS

    AUDITOR

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • AJ LANGE

    EXECUTIVE BOARD

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • LORNE LUNDEEN

    SERGEANT-AT-ARMS

    Total calculated
    $0
    Hours/week
    1 + 2 related

  • KRISTOFER FREDSON

    DIRECTOR PUBLIC AFFAIRS

    Total calculated
    $222,556
    From this org
    $136,362
    From related orgs
    $0
    Other
    $86,194
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $136,362
    Bonus
    $0
    Other
    $0
    Deferred
    $67,002
    Nontaxable benefits
    $19,192
    Filer's total
    $222,556

  • JOHN THORSON

    LEGISLATIVE DIRECTOR/POLIT

    Total calculated
    $204,865
    From this org
    $124,356
    From related orgs
    $0
    Other
    $80,509
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $124,356
    Bonus
    $0
    Other
    $0
    Deferred
    $61,317
    Nontaxable benefits
    $19,192
    Filer's total
    $204,865

  • BEN WEIDEMAN

    COUNCIL REPRESENTATIVE

    Total calculated
    $200,563
    From this org
    $121,378
    From related orgs
    $0
    Other
    $79,185
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $121,378
    Bonus
    $0
    Other
    $0
    Deferred
    $59,993
    Nontaxable benefits
    $19,192
    Filer's total
    $200,563

  • ELIZABETH XIONG

    COMMUNICATIONS DIRECTOR

    Total calculated
    $222,551
    From this org
    $136,352
    From related orgs
    $0
    Other
    $86,199
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $136,352
    Bonus
    $0
    Other
    $0
    Deferred
    $67,007
    Nontaxable benefits
    $19,192
    Filer's total
    $222,551

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

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
7 November 2024
IRS schema version
2023v5.1
Source object
202403139349303090

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