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← LABORERS INTERNATIONAL UNION OF NORTH AMERICA

Form 990 for tax year 2022

Filed by LABORERS INTERNATIONAL UNION OF NORTH AMERICA.

Totals

Total revenue
$43,751,752
Total expenses
$46,020,200
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$43,126,599
Investment income
$295,719
Other revenue
$329,434
Total assets, end of year
$24,861,162
Total liabilities, end of year
$5,672,721
Net assets or fund balances, end of year
$19,188,441
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

    total $36,715,411 · related or exempt $33,016,902 · unrelated business $3,698,509

  • 2b · Program service revenue: Fee Contr Govt Agency

    total $6,411,188 · unrelated business $6,411,188

  • 3 · Investment income

    total $289,845 · excluded $289,845

  • 5 · Royalties

    total $277,421 · related or exempt $277,421

  • 7a · Gross sales of assets other than inventory

    securities $1,638,796 · other assets $25

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

    securities $1,632,947

  • 7c · Gain or loss

    securities $5,849 · other assets $25

  • 7d · Net gain or loss

    total $5,874 · related or exempt $5,874

  • 8c · Net income from fundraising events

    total $0

  • 11a · Other revenue: Convention Reg

    total $40,375 · related or exempt $40,375

  • 11b · Other revenue: Miscellaneous

    total $11,638 · related or exempt $11,638

  • 11e · Other revenue, total

    $52,013

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $762,697

  • 7 · Other salaries and wages

    total $2,526,724

  • 8 · Pension plan contributions

    total $3,228,540

  • 9 · Other employee benefits

    total $672,824

  • 10 · Payroll taxes

    total $286,429

  • 11b · Fees: legal

    total $579,896

  • 11c · Fees: accounting

    total $67,086

  • 11f · Fees: investment management

    total $56,754

  • 11g · Fees: other

    total $109,828

  • 13 · Office expenses

    total $857,184

  • 14 · Information technology

    total $124,943

  • 16 · Occupancy

    total $802,672

  • 17 · Travel

    total $334,724

  • 19 · Conferences, conventions and meetings

    total $2,109,384

  • 20 · Interest

    total $783

  • 21 · Payments to affiliates

    total $29,010,880

  • 22 · Depreciation, depletion and amortization

    total $119,865

  • 23 · Insurance

    total $34,988

  • 24a · Other expenses: Revenue Sharing

    total $2,758,713

  • 24b · Other expenses: Charity

    total $28,433

  • 24c · Other expenses: Scholarships

    total $44,500

  • 24d · Other expenses: Taxes

    total $1,495,332

  • 24e · All other expenses

    total $7,021

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $700 · end of year $700

  • 2 · Savings and temporary cash investments

    beginning of year $2,131,224 · end of year $2,795,029

  • 4 · Accounts receivable

    beginning of year $2,216,642 · end of year $2,358,584

  • 9 · Prepaid expenses and deferred charges

    beginning of year $211,522 · end of year $267,897

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

    $2,540,474

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

    $2,120,956

  • 10c · Land, buildings and equipment, net

    beginning of year $506,082 · end of year $419,518

  • 11 · Investments: publicly traded securities

    beginning of year $16,140,277 · end of year $15,719,735

  • 15 · Other assets

    beginning of year $300,963 · end of year $3,299,699

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,351,402 · end of year $2,575,206

  • 19 · Deferred revenue

    beginning of year $647,166 · end of year $882,971

  • 25 · Other liabilities

    beginning of year -$3,624,934 · end of year $2,214,544

  • 31 · Retained earnings, endowment or other funds

    beginning of year $22,133,776 · end of year $19,188,441

Mission and programs · 2022

Mission

Engage in customary & usual activites of a tax exempt Labor Union, providing variety of representation, benefits & services to its entire membership. The Union has approx. 43,000 reg & 84,000 assoc members.

Activities or mission (Part I)

Engages in customaryusual activities of a tax exempt Labor Union providing representation benefits svcs to entire membership

  • Representation and communication to union members on labor management issues, including grievance processing and arbitration.

  • Representation and communications to union members on collective bargaining.

  • Representation and communications to union memebers on legislative issues.

As filed on the 2022 return.

Listed in Part VII

  • Paul Hogrogian

    National President

    Total calculated
    $406,188
    From this org
    $315,897
    From related orgs
    $0
    Other
    $90,291
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $248,786
    Bonus
    not reported
    Other
    $67,111
    Deferred
    $90,291
    Nontaxable benefits
    $31,048
    Filer's total
    $437,236
  • Michael Hora

    Natl Secretary Treasur

    Total calculated
    $376,204
    From this org
    $296,090
    From related orgs
    $0
    Other
    $80,114
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $228,422
    Bonus
    not reported
    Other
    $67,668
    Deferred
    $80,114
    Nontaxable benefits
    $9,036
    Filer's total
    $385,240
  • Lawrence Sapp

    Vice President

    Total calculated
    $30,587
    From this org
    $23,711
    From related orgs
    $0
    Other
    $6,876
    Hours/week
    10

    Schedule J breakdown matched by us

    Base
    $23,711
    Bonus
    not reported
    Other
    not reported
    Deferred
    $6,876
    Nontaxable benefits
    not reported
    Filer's total
    $30,587
  • John Gibson

    Vice President

    Total calculated
    $54,135
    From this org
    $40,100
    From related orgs
    $0
    Other
    $14,035
    Hours/week
    10

    Schedule J breakdown matched by us

    Base
    $40,100
    Bonus
    not reported
    Other
    not reported
    Deferred
    $14,035
    Nontaxable benefits
    not reported
    Filer's total
    $54,135
  • David Wilkin

    Vice President

    Total calculated
    $31,734
    From this org
    $24,600
    From related orgs
    $0
    Other
    $7,134
    Hours/week
    10

    Schedule J breakdown matched by us

    Base
    $24,600
    Bonus
    not reported
    Other
    not reported
    Deferred
    $7,134
    Nontaxable benefits
    not reported
    Filer's total
    $31,734
  • June Harris

    Vice President

    Total calculated
    $40,500
    From this org
    $30,000
    From related orgs
    $0
    Other
    $10,500
    Hours/week
    10

    Schedule J breakdown matched by us

    Base
    $30,000
    Bonus
    not reported
    Other
    not reported
    Deferred
    $10,500
    Nontaxable benefits
    not reported
    Filer's total
    $40,500
  • Don Sneesby

    Vice President

    Total calculated
    $43,650
    From this org
    $32,300
    From related orgs
    $0
    Other
    $11,350
    Hours/week
    10

    Schedule J breakdown matched by us

    Base
    $32,300
    Bonus
    not reported
    Other
    not reported
    Deferred
    $11,350
    Nontaxable benefits
    not reported
    Filer's total
    $43,650
  • Teresa Harmon

    Contract Admin Manager

    Total calculated
    $245,060
    From this org
    $181,822
    From related orgs
    $0
    Other
    $63,238
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $181,822
    Bonus
    not reported
    Other
    not reported
    Deferred
    $63,238
    Nontaxable benefits
    $15,043
    Filer's total
    $260,103
  • Nina Gallauresi

    Exec Director MHBP

    Total calculated
    $242,881
    From this org
    $168,368
    From related orgs
    $0
    Other
    $74,513
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $168,368
    Bonus
    not reported
    Other
    not reported
    Deferred
    $74,513
    Nontaxable benefits
    $40,583
    Filer's total
    $283,464
  • Eileen Mills

    Contract Admin Reg Dir

    Total calculated
    $190,769
    From this org
    $141,425
    From related orgs
    $0
    Other
    $49,344
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $141,425
    Bonus
    not reported
    Other
    not reported
    Deferred
    $49,344
    Nontaxable benefits
    $7,656
    Filer's total
    $198,425
  • Thomas Ruther

    Contract Admin Rep

    Total calculated
    $228,197
    From this org
    $168,583
    From related orgs
    $0
    Other
    $59,614
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $168,032
    Bonus
    not reported
    Other
    $551
    Deferred
    $59,614
    Nontaxable benefits
    $34,427
    Filer's total
    $262,624
  • Donald Gonzales

    Contract Admin Rep

    Total calculated
    $220,131
    From this org
    $162,544
    From related orgs
    $0
    Other
    $57,587
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $162,544
    Bonus
    not reported
    Other
    not reported
    Deferred
    $57,587
    Nontaxable benefits
    $9,895
    Filer's total
    $230,026
  • Keanna Whitlock

    Comptroller

    Total calculated
    $254,552
    From this org
    $176,356
    From related orgs
    $0
    Other
    $78,196
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $176,356
    Bonus
    not reported
    Other
    not reported
    Deferred
    $78,196
    Nontaxable benefits
    $19,651
    Filer's total
    $274,203
  • Eugene Horton

    Contract Admin Rep

    Total calculated
    $217,687
    From this org
    $160,398
    From related orgs
    $0
    Other
    $57,289
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $159,868
    Bonus
    not reported
    Other
    $530
    Deferred
    $57,289
    Nontaxable benefits
    $32,450
    Filer's total
    $250,137
  • Noah Giebel

    IT Special Projects

    Total calculated
    $189,342
    From this org
    $130,678
    From related orgs
    $0
    Other
    $58,664
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $130,678
    Bonus
    not reported
    Other
    not reported
    Deferred
    $58,664
    Nontaxable benefits
    $40,802
    Filer's total
    $230,144
  • Neil Ryan

    Exec Asst Natl Pres

    Total calculated
    $221,351
    From this org
    $163,934
    From related orgs
    $0
    Other
    $57,417
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $163,393
    Bonus
    not reported
    Other
    $541
    Deferred
    $57,417
    Nontaxable benefits
    $33,667
    Filer's total
    $255,018
  • Nickolas Lehto

    Contact Admin Reg Dir

    Total calculated
    $163,599
    From this org
    $121,280
    From related orgs
    $0
    Other
    $42,319
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $120,840
    Bonus
    not reported
    Other
    $440
    Deferred
    $42,319
    Nontaxable benefits
    $25,265
    Filer's total
    $188,864
  • Patrick Donovan

    Contract Admin Reg Dir

    Total calculated
    $176,632
    From this org
    $128,565
    From related orgs
    $0
    Other
    $48,067
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $128,014
    Bonus
    not reported
    Other
    $551
    Deferred
    $48,067
    Nontaxable benefits
    $31,342
    Filer's total
    $207,974
  • Rachelle Clark

    Membership Svcs Dir

    Total calculated
    $184,818
    From this org
    $126,154
    From related orgs
    $0
    Other
    $58,664
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $126,154
    Bonus
    not reported
    Other
    not reported
    Deferred
    $58,664
    Nontaxable benefits
    $33,748
    Filer's total
    $218,566

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 · Housing allowance or residence for personal use
  • 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
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Part I, Line 1a
The National President and National Treasurer are provided
Part I, Line 1a
a residence for personal use. The fair maket value is added to
Part I, Line 1a
thier taxable income and is included in column B(iii) - Other
Part I, Line 1a
Reportable Compensation.

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.

Provenance

Return type
form_990
Tax year
2022
Filed
14 November 2023
IRS schema version
2022v5.0
Source object
202343189349313704

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