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Nonprofiteer
← LABORERS INTERNATIONAL UNION OF NORTH AMERICA

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.

Provenance

Return type
form_990
Tax year
2024
Filed
7 January 2026
IRS schema version
2024v5.2
Source object
202600129349300405

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