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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
$12,010,043
Total expenses
$9,170,576
Contributions and grants received
$0
Grants paid
$234,221
Program service revenue
$11,658,510
Investment income
$350,914
Other revenue
$619
Total assets, end of year
$45,264,019
Total liabilities, end of year
$75,015
Net assets or fund balances, end of year
$45,189,004
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 $11,658,510 · related or exempt $11,658,510

  • 3 · Investment income

    total $796,903 · excluded $796,903

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

    total $0

  • 5 · Royalties

    total $0

  • 6d · Net rental income or loss

    total $0

  • 7a · Gross sales of assets other than inventory

    securities $13,648,352 · other assets $92,000

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

    securities $14,141,131 · other assets $45,210

  • 7c · Gain or loss

    securities -$492,779 · other assets $46,790

  • 7d · Net gain or loss

    total -$445,989 · excluded -$445,989

  • 8c · Net income from fundraising events

    total $0

  • 9c · Net income from gaming

    total $0

  • 10c · Net income from sales of inventory

    total $0

  • 11a · Other revenue: MISCELLANEOUS

    total $619 · related or exempt $619

  • 11e · Other revenue, total

    $619

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $234,221

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $4,410,512

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $603,540

  • 8 · Pension plan contributions

    total $358,307

  • 9 · Other employee benefits

    total $403,102

  • 10 · Payroll taxes

    total $193,533

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $234,000

  • 11c · Fees: accounting

    total $79,500

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $100,560

  • 11g · Fees: other

    total $18,661

  • 12 · Advertising and promotion

    total $158,388

  • 13 · Office expenses

    total $88,579

  • 14 · Information technology

    total $4,536

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $159,623

  • 17 · Travel

    total $131,513

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $41,076

  • 20 · Interest

    total $118

  • 21 · Payments to affiliates

    total $1,539,728

  • 22 · Depreciation, depletion and amortization

    total $151,520

  • 23 · Insurance

    total $62,589

  • 24a · Other expenses: ADMINISTRATIVE COLLECTION EXP.

    total $105,812

  • 24b · Other expenses: ALLOCATED ADMINISTRATIVE EXP.

    total $38,000

  • 24c · Other expenses: GIFTS

    total $31,346

  • 24d · Other expenses: Printing and Publications

    total $11,036

  • 24e · All other expenses

    total $10,776

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $7,083,066 · end of year $6,767,613

  • 2 · Savings and temporary cash investments

    beginning of year $1,381,652 · end of year $1,033,185

  • 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

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

    $988,729

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

    $459,714

  • 10c · Land, buildings and equipment, net

    beginning of year $567,195 · end of year $529,015

  • 11 · Investments: publicly traded securities

    beginning of year $38,116,146 · end of year $36,928,539

  • 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

    beginning of year $12,044 · end of year $5,667

  • 25 · Other liabilities

    beginning of year $205,109 · end of year $75,015

  • 27 · Net assets without donor restrictions

    beginning of year $46,954,994 · end of year $45,189,004

Mission and programs · 2022

Mission

THE LOCAL UNION IS A LABOR ORGANIZATION AFFILIATED WITH THE LABORERS' INTERNATIONAL UNION OF NORTH AMERICA. THE LOCAL UNION IS ALSO A LOCAL AFFILIATE OF THE NEW JERSEY HEAVY AND GENERAL CONSTRUCTION LABORERS' DISTRICT COUNCIL. THE LOCAL UNION WAS FORMED TO ACCOMPLISH THE GOAL OF GATHERING UNDER ONE BANNER ALL THOSE THAT WORK AT THE CRAFT AND CALLING OF SAID INTERNATIONAL UNION FOR THEIR MUTUAL BENEFIT, AID AND PROTECTION, IN ACCORDANCE WITH THE CRAFT AND TERRITORIAL JURISDICTION ALLOTTED TO THE LOCAL UNION BY ITS CHARTER. A PARTIAL LISTING OF THE OBJECTS OF THE ORGANIZATION WOULD INCLUDE THE FOLLOWING: (a) TO PROMOTE OR ESTABLISH APPROPRIATE WAGES, FRINGE BENEFITS, TRAINING, HOURS OF EMPLOYMENT AND WORKING CONDITIONS FOR ALL SUCH WORKERS: (b) TO SECURE RECOGNITION BY EMPLOYERS AND THE PUBLIC OF THE WORKERS' RIGHT TO ENGAGE IN COLLECTIVE BARGAINING; (c) TO CONDUCT ITS AFFAIRS IN A MANNER WHICH WOULD MOST TEND TO ENHANCE, CONSERVE AND PROTECT THE WELFARE AND INTEREST OF THE INTERNATIONAL

Activities or mission (Part I)

TO PROMOTE OR ESTABLISH APPROPRIATE WAGES, FRINGE BENEFITS, TRAINING, HOURS OF EMPLOYMENT AND WORKING CONDITIONS FOR ALL WORKERS IN ACCORDANCE WITH THE CRAFT AND TERRITORIAL JURISDICTION ALLOTTED TO THE LOCAL UNION BY ITS CHARTER.

  • THE UNION'S PRIMARY PURPOSE IS THE IMPROVEMENT OF CONDITIONS OF WORKERS CLASSIFIED UNDER NTEE-CC CODE J40 LABOR UNIONS AND NAICS BUSINESS ACTIVITY CODE 813930 FOR ITS 7,206 MEMBERS AS OF 12-31-22. THE ORGANIZATION PROVIDES REPRESENTATION ON BEHALF OF ITS MEMBERS WITH VARIOUS EMPLOYERS IN THE HEAVY AND GENERAL CONSTRUCTION INDUSTRY. THE UNION MADE AND ENTERED INTO AN AGREEMENT BY AND BETWEEN THE UTILITY AND TRANSPORTATION CONTRACTORS ASSOCIATION (U.T.C.A.) AND THE ASSOCIATED CONSTRUCTION CONTRACTORS OF NEW JERSEY (A.C.C.N.J.) WHICH RECOGNIZES THE UNION AS THE SOLE AND EXCLUSIVE COLLECTIVE BARGAINING REPRESENTATIVE FOR ALL EMPLOYEES COVERED IN THE AGREEMENT IN THE TERRITORIAL JURISDICTION COVERING HUDSON, BERGEN, PASSAIC, MORRIS, WARREN, ESSEX, UNION, MIDDLESEX, HUNTERDON, SUSSEX, SOMERSET, AND MONMOUTH COUNTIES.

As filed on the 2022 return.

Listed in Part VII

  • MICHAEL TESTA

    President

    Total calculated
    $489,512
    From this org
    $280,231
    From related orgs
    $0
    Other
    $209,281
    Hours/week
    58

    Schedule J breakdown matched by us

    Base
    $266,731
    Bonus
    not reported
    Other
    $13,500
    Deferred
    $171,477
    Nontaxable benefits
    $37,804
    Filer's total
    $489,512

  • LUIS C RECIO

    SEC.-TREASURER

    Total calculated
    $485,678
    From this org
    $277,727
    From related orgs
    $0
    Other
    $207,951
    Hours/week
    58

    Schedule J breakdown matched by us

    Base
    $263,480
    Bonus
    not reported
    Other
    $14,247
    Deferred
    $170,158
    Nontaxable benefits
    $37,793
    Filer's total
    $485,678

  • MANUEL H AMADOR JR

    BUSINESS MGR.

    Total calculated
    $468,155
    From this org
    $269,380
    From related orgs
    $0
    Other
    $198,775
    Hours/week
    54

    Schedule J breakdown matched by us

    Base
    $255,334
    Bonus
    not reported
    Other
    $14,046
    Deferred
    $163,171
    Nontaxable benefits
    $35,604
    Filer's total
    $468,155

  • MICHAEL GIUNTA

    V.PRES./AUDITOR

    Total calculated
    $446,214
    From this org
    $256,086
    From related orgs
    $0
    Other
    $190,128
    Hours/week
    53

    Schedule J breakdown matched by us

    Base
    $240,016
    Bonus
    not reported
    Other
    $16,070
    Deferred
    $155,601
    Nontaxable benefits
    $34,527
    Filer's total
    $446,214

  • DENNIS D'IMPERIO

    RECORDING SEC.

    Total calculated
    $441,591
    From this org
    $253,017
    From related orgs
    $0
    Other
    $188,574
    Hours/week
    53

    Schedule J breakdown matched by us

    Base
    $236,246
    Bonus
    not reported
    Other
    $16,771
    Deferred
    $154,047
    Nontaxable benefits
    $34,527
    Filer's total
    $441,591

  • DEREK BROOKS

    SERGEANT-AT-ARM

    Total calculated
    $427,522
    From this org
    $242,388
    From related orgs
    $0
    Other
    $185,134
    Hours/week
    53

    Schedule J breakdown matched by us

    Base
    $228,826
    Bonus
    not reported
    Other
    $13,562
    Deferred
    $150,301
    Nontaxable benefits
    $34,833
    Filer's total
    $427,522

  • ALFREDO M SOARES

    EXEC. BOARD MBR

    Total calculated
    $424,742
    From this org
    $240,407
    From related orgs
    $0
    Other
    $184,335
    Hours/week
    53

    Schedule J breakdown matched by us

    Base
    $226,876
    Bonus
    not reported
    Other
    $13,531
    Deferred
    $149,438
    Nontaxable benefits
    $34,897
    Filer's total
    $424,742

  • ROBERT CAMPOS

    EXEC. BOARD MBR

    Total calculated
    $424,545
    From this org
    $240,333
    From related orgs
    $0
    Other
    $184,212
    Hours/week
    53

    Schedule J breakdown matched by us

    Base
    $226,877
    Bonus
    not reported
    Other
    $13,456
    Deferred
    $149,427
    Nontaxable benefits
    $34,785
    Filer's total
    $424,545

  • ANTONIO S OLIVEIRA

    BUSINESS MGR.

    Total calculated
    $376,692
    From this org
    $216,936
    From related orgs
    $0
    Other
    $159,756
    Hours/week
    58

    Schedule J breakdown matched by us

    Base
    $205,820
    Bonus
    not reported
    Other
    $11,116
    Deferred
    $131,605
    Nontaxable benefits
    $28,151
    Filer's total
    $376,692

  • FRANK GIAMMARINO

    EXEC. ADMIN. ASST.

    Total calculated
    $274,608
    From this org
    $150,090
    From related orgs
    $0
    Other
    $124,518
    Hours/week
    38

    Schedule J breakdown matched by us

    Base
    $150,036
    Bonus
    not reported
    Other
    $54
    Deferred
    $99,447
    Nontaxable benefits
    $25,071
    Filer's total
    $274,608

  • JOSE M RAMALHOSA

    CLERK

    Total calculated
    $264,734
    From this org
    $136,038
    From related orgs
    $0
    Other
    $128,696
    Hours/week
    44

    Schedule J breakdown matched by us

    Base
    $136,038
    Bonus
    not reported
    Other
    not reported
    Deferred
    $99,775
    Nontaxable benefits
    $28,921
    Filer's total
    $264,734

  • PASQUALE MANCINI

    EXEC. BOARD MBR

    Total calculated
    $227,910
    From this org
    $128,005
    From related orgs
    $0
    Other
    $99,905
    Hours/week
    52

    Schedule J breakdown matched by us

    Base
    $122,397
    Bonus
    not reported
    Other
    $5,608
    Deferred
    $80,816
    Nontaxable benefits
    $19,089
    Filer's total
    $227,910

  • MANUEL HENRIQUES

    AUDITOR

    Total calculated
    $169,379
    From this org
    $97,501
    From related orgs
    $0
    Other
    $71,878
    Hours/week
    53

    Schedule J breakdown matched by us

    Base
    $91,737
    Bonus
    not reported
    Other
    $5,764
    Deferred
    $58,924
    Nontaxable benefits
    $12,954
    Filer's total
    $169,379

  • DANIEL PIZZONE

    AUDITOR

    Total calculated
    $28,572
    From this org
    $17,329
    From related orgs
    $0
    Other
    $11,243
    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
  • 1a · Discretionary spending account
  • 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 WHEN THE MEMBER 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 LOCAL UNION CONSTITUTION. THE SPOUSE TRAVEL BENEFIT IS TREATED AS TAXABLE COMPENSATION AND INCLUDED IN PART VII SECTION A, LINE 1A COLUMN D REPORTABLE COMPENSATION AND SCHEDULE J PART II COLUMN (B)(III) OTHER REPORTABLE COMPENSATION, WHERE APPLICABLE FOR THE FOLLOWING (6) EXECUTIVE BOARD MEMBERS:MANUEL H. AMADOR, JR., BUSINESS MANAGERDENNIS D'IMPERIO, RECORDING SECRETARYMICHAEL GIUNTA, VICE PRESIDENT/AUDITORANTONIO S. OLIVEIRA, BUSINESS MANAGERLUIS C. RECIO, SECRETARY-TREASURERMICHAEL TESTA, PRESIDENT A DISCRETIONARY SPENDING ACCOUNT OR NON-ACCOUNTABLE EXPENSE PLAN IS PROVIDED TO ALL (11) FULL TIME OFFICERS AND BUSINESS REPRESENTATIVES. THEY ARE AUTHORIZED WEEKLY BUSINESS EXPENSES OF $170 PER WEEK TREATED AS TAXABLE COMPENSATION AND INCLUDED IN PART VII SECTION A, LINE 1A COLUMN D REPORTABLE COMPENSATION AND SCHEDULE J PART II COLUMN (B) (III) OTHER REPORTABLE COMPENSATION, WHERE APPLICABLE, FOR EACH FULL TIME OFFICER LISTED. THE COMPENSATION IS APPROVED BY THE MEMBERSHIP PER THE LOCAL UNION CONSTITUTION.

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
2022
Filed
9 May 2023
IRS schema version
2022v5.0
Source object
202331299349303868

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