Form 990 for tax year 2024
Filed by LABORERS INTERNATIONAL UNION OF NORTH AMERICA.
Totals
- Total revenue
- $18,602,320
- Total expenses
- $14,915,050
- Contributions and grants received
- $0
- Grants paid
- $0
- Program service revenue
- $16,716,557
- Investment income
- $1,589,696
- Other revenue
- $296,067
- Total assets, end of year
- $68,878,102
- Total liabilities, end of year
- $3,230,228
- Net assets or fund balances, end of year
- $65,647,874
- 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 $16,716,557 · related or exempt $16,716,557 · unrelated business $0 · excluded $0
-
3 · Investment income
total $838,060 · related or exempt $0 · unrelated business $0 · excluded $838,060
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $0
-
6a · Gross rents
real property $249,069
-
6b · Less rental expenses
real property $0
-
6c · Rental income or loss
real property $249,069 · personal property $0
-
6d · Net rental income or loss
total $249,069 · related or exempt $0 · unrelated business $0 · excluded $249,069
-
7a · Gross sales of assets other than inventory
securities $13,530,400 · other assets $278,300
-
7b · Less cost or other basis and sales expenses
securities $12,843,860 · other assets $213,204
-
7c · Gain or loss
securities $686,540 · other assets $65,096
-
7d · Net gain or loss
total $751,636 · related or exempt $0 · unrelated business $0 · excluded $751,636
-
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: GRIEVANCE SETTLEMENTS
total $34,703 · related or exempt $34,703 · unrelated business $0 · excluded $0
-
11b · Other revenue: PICNIC INCOME
total $12,295 · related or exempt $12,295 · unrelated business $0 · excluded $0
-
11e · Other revenue, total
$46,998
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 $1,500
-
5 · Compensation of officers, directors and key employees
total $4,428,364
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $1,654,563
-
8 · Pension plan contributions
total $714,328
-
9 · Other employee benefits
total $665,192
-
10 · Payroll taxes
total $455,200
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $173,231
-
11c · Fees: accounting
total $114,765
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $0
-
12 · Advertising and promotion
total $307,107
-
13 · Office expenses
total $374,554
-
14 · Information technology
total $214,406
-
15 · Royalties
total $0
-
16 · Occupancy
total $925,361
-
17 · Travel
total $257,004
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $147,398
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $2,411,911
-
22 · Depreciation, depletion and amortization
total $0
-
23 · Insurance
total $318,456
-
24a · Other expenses: NEWSLETTER EXPENSES
total $150,705
-
24b · Other expenses: DEPRECIATION & AMORTIZATION
total $890,603
-
24c · Other expenses: PICNIC EXPENSES
total $176,201
-
24d · Other expenses: PUBLIC RELATIONS
total $481,977
-
24e · All other expenses
total $52,224
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $2,426,930 · end of year $3,218,959
-
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 $3,506,693 · end of year $3,333,394
-
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 $345,124 · end of year $191,733
-
10a · Land, buildings and equipment: cost or other basis
$29,757,209
-
10b · Land, buildings and equipment: accumulated depreciation
$9,383,930
-
10c · Land, buildings and equipment, net
beginning of year $20,745,535 · end of year $20,373,279
-
11 · Investments: publicly traded securities
beginning of year $34,166,774 · end of year $40,124,702
-
12 · Investments: other securities
beginning of year $1,548,913 · end of year $1,636,035
-
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 $1,837,312 · end of year $1,342,714
-
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 $1,467,734 · end of year $1,887,514
-
27 · Net assets without donor restrictions
beginning of year $59,434,923 · end of year $65,647,874
-
28 · Net assets with donor restrictions
beginning of year $0 · end of year $0
Mission and programs · 2024
Mission
SEE SCHEDULE O
-
SEE SCHEDULE O
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
SERGIO RASCON
BUSINESS MANAGER
- Total calculated
- $625,405
- From this org
- $454,686
- From related orgs
- $0
- Other
- $170,719
- Hours/week
- 40 + 1 related
Schedule J breakdown matched by us
- Base
- $454,686
- Bonus
- $0
- Other
- $0
- Deferred
- $156,283
- Nontaxable benefits
- $14,436
- Filer's total
- $625,405
-
LUIS ROBLES
SECRETARY-TREASURER
- Total calculated
- $474,996
- From this org
- $338,849
- From related orgs
- $0
- Other
- $136,147
- Hours/week
- 40 + 1 related
Schedule J breakdown matched by us
- Base
- $338,849
- Bonus
- $0
- Other
- $0
- Deferred
- $121,711
- Nontaxable benefits
- $14,436
- Filer's total
- $474,996
-
JAVIER NUNEZ
PRESIDENT
- Total calculated
- $353,155
- From this org
- $243,496
- From related orgs
- $0
- Other
- $109,659
- Hours/week
- 40 + 1 related
Schedule J breakdown matched by us
- Base
- $243,496
- Bonus
- $0
- Other
- $0
- Deferred
- $95,223
- Nontaxable benefits
- $14,436
- Filer's total
- $353,155
-
DELFINO DE LA CRUZ
EXECUTIVE BOARD
- Total calculated
- $351,034
- From this org
- $239,548
- From related orgs
- $0
- Other
- $111,486
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $239,548
- Bonus
- $0
- Other
- $0
- Deferred
- $97,050
- Nontaxable benefits
- $14,436
- Filer's total
- $351,034
-
TONY E OLEA III
VICE PRESIDENT
- Total calculated
- $350,573
- From this org
- $241,320
- From related orgs
- $0
- Other
- $109,253
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $241,320
- Bonus
- $0
- Other
- $0
- Deferred
- $94,817
- Nontaxable benefits
- $14,436
- Filer's total
- $350,573
-
RICARDO ANDRADE
RECORDING SECRETARY
- Total calculated
- $343,143
- From this org
- $233,243
- From related orgs
- $0
- Other
- $109,900
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $233,243
- Bonus
- $0
- Other
- $0
- Deferred
- $95,464
- Nontaxable benefits
- $14,436
- Filer's total
- $343,143
-
IVAN RASCON
EXECUTIVE BOARD
- Total calculated
- $342,942
- From this org
- $233,382
- From related orgs
- $0
- Other
- $109,560
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $233,382
- Bonus
- $0
- Other
- $0
- Deferred
- $95,124
- Nontaxable benefits
- $14,436
- Filer's total
- $342,942
-
MARCO HERNANDEZ
AUDITOR
- Total calculated
- $314,321
- From this org
- $211,202
- From related orgs
- $0
- Other
- $103,119
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $211,202
- Bonus
- $0
- Other
- $0
- Deferred
- $88,683
- Nontaxable benefits
- $14,436
- Filer's total
- $314,321
-
ERNESTO PANTOJA
AUDITOR
- Total calculated
- $314,010
- From this org
- $212,616
- From related orgs
- $0
- Other
- $101,394
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $212,616
- Bonus
- $0
- Other
- $0
- Deferred
- $86,958
- Nontaxable benefits
- $14,436
- Filer's total
- $314,010
-
MARTIN DE LA CRUZ
AUDITOR
- Total calculated
- $310,199
- From this org
- $208,167
- From related orgs
- $0
- Other
- $102,032
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $208,167
- Bonus
- $0
- Other
- $0
- Deferred
- $87,596
- Nontaxable benefits
- $14,436
- Filer's total
- $310,199
-
LUIS CARILLO
AUDITOR
- Total calculated
- $304,789
- From this org
- $205,019
- From related orgs
- $0
- Other
- $99,770
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $205,019
- Bonus
- $0
- Other
- $0
- Deferred
- $85,334
- Nontaxable benefits
- $14,436
- Filer's total
- $304,789
-
ISAIAH ROBLES
SERGEANT-AT-ARMS
- Total calculated
- $304,698
- From this org
- $206,181
- From related orgs
- $0
- Other
- $98,517
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $206,181
- Bonus
- $0
- Other
- $0
- Deferred
- $84,081
- Nontaxable benefits
- $14,436
- Filer's total
- $304,698
-
ANTONIO OLEA IV
FIELD AGENT
- Total calculated
- $245,780
- From this org
- $154,243
- From related orgs
- $0
- Other
- $91,537
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $154,243
- Bonus
- $0
- Other
- $0
- Deferred
- $77,101
- Nontaxable benefits
- $14,436
- Filer's total
- $245,780
-
LETICIA GUEVARA
OFFICE MANAGER
- Total calculated
- $217,415
- From this org
- $120,284
- From related orgs
- $0
- Other
- $97,131
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $120,284
- Bonus
- $0
- Other
- $0
- Deferred
- $82,695
- Nontaxable benefits
- $14,436
- Filer's total
- $217,415
-
SALVADOR OROZCO
ACCOUNTING MANAGER
- Total calculated
- $212,536
- From this org
- $119,316
- From related orgs
- $0
- Other
- $93,220
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $119,316
- Bonus
- $0
- Other
- $0
- Deferred
- $78,784
- Nontaxable benefits
- $14,436
- Filer's total
- $212,536
-
LISSETH RASCON
BUS. MGR. ASST.
- Total calculated
- $199,866
- From this org
- $108,690
- From related orgs
- $0
- Other
- $91,176
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $108,690
- Bonus
- $0
- Other
- $0
- Deferred
- $76,740
- Nontaxable benefits
- $14,436
- Filer's total
- $199,866
-
AMALIA BIS
ACCOUNTING ASST.
- Total calculated
- $195,538
- From this org
- $106,489
- From related orgs
- $0
- Other
- $89,049
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $106,489
- Bonus
- $0
- Other
- $0
- Deferred
- $74,613
- Nontaxable benefits
- $14,436
- Filer's total
- $195,538
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.
-
501C(3) · SCHOLARSHIP · CA
Directly controlled by NA
-
LABORERS LOCAL 300 SMALL CONTR COMM
527 · POL. COMM. · CA
Directly controlled by NA
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 7 January 2026
- IRS schema version
- 2024v5.2
- Source object
- 202600129349300405
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