The information for Laborers International Union Of North America is as of the organization's most recent filing in December '22. This organization is located in Chicago, IL. It has been in existence for 54 years, following its founding in 1968.
The IRS classifies organizations according to the National Taxonomy of Exempt Entities (NTEE) system. The NTEE system helps the IRS assign a 3-character code to each organization to describe the organization's activities.
The Laborers International Union Of North America's NTEE code is J40. The "J" tells us that the organization is classified along with Employment. The "40" tells us that the organization is a Labor Union. The NTEE describes Labor Unions as organizations that work to promote the rights of employees to fair remuneration and safe working conditions. This organization is governed by section 501(c)(5) of the Internal Revenue Code, which is for Labor, Agricultural, and Horticultural Organizations.
The program area aims to bring together workers to improve their economic, moral, and social conditions and status. This includes organizing various activities and initiatives to support and advance the well-being of workers.
Laborers International Union Of North America has 10 employees, 4 of whom were paid more than $100k according to the organization's most recent 990 tax filing. There are no volunteers supporting the paid staff.
The Laborers International Union Of North America (LIUNA) appears to have a relatively well-governed structure based on the information provided. With 11 voting members, the organization seems to have a diverse range of perspectives and voices influencing its decision-making processes. However, the fact that there are no independent members raises concerns about potential conflicts of interest within the organization. LIUNA does have a conflict of interest policy in place and requires disclosure of conflicts, indicating a commitment to transparency and accountability. This is further supported by the organization's written whistleblower policy and document retention policy, which demonstrate a willingness to address and prevent misconduct. Board meetings are documented, ensuring that decisions and discussions are recorded for future reference. However, the lack of documentation for committee meetings is a potential area for improvement, as it may limit transparency and accountability within those specific areas of the organization. The organization's practice of substantiating and reviewing officer's salaries is commendable, as it demonstrates a commitment to fair compensation practices. However, the fact that the organization does not substantiate and review leadership salaries raises questions about potential discrepancies in compensation. Overall, while LIUNA has implemented several governance practices that promote transparency and accountability, there are areas where improvements could be made. These include increasing the number of independent members, documenting committee meetings, and substantiating and reviewing leadership salaries. By addressing these areas, LIUNA can further enhance its governance structure and ensure the effective and ethical management of the organization.
Our dataset includes two years of grant history for the Laborers International Union Of North America. Over the course of these two years, they have awarded a total of four grants, with an average check size of $10,250. All four grants were awarded in the Employment sector. The organization has awarded two grants each in the states of Washington, D.C. and Illinois.
The Laborers International Union Of North America has experienced significant growth over the given time period. Contributions and grants received increased from $108.3K in 2015 to $271.8K in 2022. Program service revenue also saw an increase from $2.2M in 2015 to $3.1M in 2022. Investment income increased from a negative value of $-174,343 in 2015 to $24.7K in 2022. Other revenue also grew from $39.3K in 2015 to $93.2K in 2022. Total revenue increased from $2.1M in 2015 to $3.5M in 2022. Grants paid also saw an increase from $23.1K in 2015 to $71.3K in 2022. Employee salaries experienced significant growth, rising from $162.1K in 2015 to $1.6M in 2022. Total expenses also increased from $1.9M in 2015 to $2.8M in 2022. However, the total number of employees remained the same at 10 throughout the given time period. Overall, the nonprofit organization has grown in terms of its financial performance and revenue generation, but has not seen a change in the number of employees.
Name (title) | Role | Hours | Compensation |
---|---|---|---|
Leonel Esparza Business Manager / Business Agent | Officer | 40 | $255,991 |
John Conrad President/ Business Agent | Officer | 40 | $165,017 |
Michael Pagano Executive Board/ Business Agent | Officer | 40 | $161,746 |
Jeremy Esparza Auditor/business Agent | Officer | 40 | $137,788 |
Martin Flanagan Vice-President | Officer | 10 | $25,000 |
Peter Fosco Secretary Treasurer | Officer | 10 | $25,000 |
Statement of Revenue | |
---|---|
Federated campaigns | $0 |
Membership dues | $0 |
Fundraising events | $0 |
Related organizations | $0 |
Government grants | $171,790 |
All other contributions, gifts, grants, and similar amounts not included above | $100,000 |
Noncash contributions included in lines 1a–1f | $0 |
Total Revenue from Contributions, Gifts, Grants & Similar | $271,790 |
Total Program Service Revenue | $3,063,132 |
Investment income | $24,743 |
Tax Exempt Bond Proceeds | $0 |
Royalties | $0 |
Net Rental Income | $0 |
Net Gain/Loss on Asset Sales | $0 |
Net Income from Fundraising Events | $0 |
Net Income from Gaming Activities | $0 |
Net Income from Sales of Inventory | $0 |
Miscellaneous Revenue | $0 |
Total Revenue | $3,452,869 |
Statement of Expenses | |
---|---|
Grants and other assistance to domestic organizations and domestic governments. | $69,900 |
Grants and other assistance to domestic individuals. | $1,441 |
Grants and other assistance to Foreign Orgs/Individuals | $0 |
Benefits paid to or for members | $0 |
Compensation of current officers, directors, key employees. | $1,279,006 |
Compensation of current officers, directors, key employees. | $0 |
Compensation to disqualified persons | $0 |
Other salaries and wages | $105,973 |
Pension plan accruals and contributions | $61,265 |
Other employee benefits | $34,944 |
Payroll taxes | $59,360 |
Fees for services: Management | $0 |
Fees for services: Legal | $20,647 |
Fees for services: Accounting | $14,250 |
Fees for services: Lobbying | $0 |
Fees for services: Fundraising | $0 |
Fees for services: Investment Management | $10,013 |
Fees for services: Other | $28,192 |
Advertising and promotion | $161,895 |
Office expenses | $116,474 |
Information technology | $0 |
Royalties | $0 |
Occupancy | $61,710 |
Travel | $175,488 |
Payments of travel or entertainment expenses for any federal, state, or local public officials | $0 |
Conferences, conventions, and meetings | $88,103 |
Interest | $0 |
Payments to affiliates | $393,757 |
Depreciation, depletion, and amortization | $28,594 |
Insurance | $23,250 |
All other expenses | $0 |
Total functional expenses | $2,780,332 |
Balance Sheet | |
---|---|
Cash—non-interest-bearing | $4,251,307 |
Savings and temporary cash investments | $856,938 |
Pledges and grants receivable | $0 |
Accounts receivable, net | $0 |
Loans from Officers, Directors, or Controlling Persons | $0 |
Loans from Disqualified Persons | $0 |
Notes and loans receivable | $0 |
Inventories for sale or use | $0 |
Prepaid expenses and deferred charges | $0 |
Net Land, buildings, and equipment | $27,791 |
Investments—publicly traded securities | $922,733 |
Investments—other securities | $0 |
Investments—program-related | $0 |
Intangible assets | $0 |
Other assets | $0 |
Total assets | $6,058,769 |
Accounts payable and accrued expenses | $0 |
Grants payable | $0 |
Deferred revenue | $0 |
Tax-exempt bond liabilities | $0 |
Escrow or custodial account liability | $0 |
Loans and other payables to any current Officer, Director, or Controlling Person | $0 |
Secured mortgages and notes payable | $0 |
Unsecured mortgages and notes payable | $0 |
Other liabilities | $2,562 |
Total liabilities | $2,562 |
Net assets without donor restrictions | $6,056,207 |
Net assets with donor restrictions | $0 |
Capital stock or trust principal, or current funds | $0 |
Paid-in or capital surplus, or land, building, or equipment fund | $0 |
Retained earnings, endowment, accumulated income, or other funds | $0 |
Total liabilities and net assets/fund balances | $6,058,769 |
Over the last fiscal year, Laborers International Union Of North America has awarded $20,000 in support to 2 organizations.
Grant Recipient | Amount |
---|---|
Burr Ridge, IL PURPOSE: CHARITABLE CONTRIBUTION | $10,000 |
Washington, DC PURPOSE: CHARITABLE CONTRIBUTION | $10,000 |
Organization Name | Assets | Revenue |
---|---|---|
American Federation Of State County & Municipal Employees Springfield, IL | $61,133,676 | $26,100,915 |
Laborers International Union Of North America Burr Ridge, IL | $65,530,613 | $20,238,151 |
Chicago Regional Council Of Carpenters Apprentice And Trainee Elk Grove Village, IL | $58,144,102 | $15,674,310 |
Indiana State Teachers Association Indianapolis, IN | $36,026,795 | $22,473,562 |
Chicago Journeymen Plumbers Local 130 Chicago, IL | $20,981,689 | $17,441,460 |
United Food And Commercial Workers International Union Des Plaines, IL | $30,640,392 | $15,439,141 |
Laborers International Union Of North America Chicago, IL | $42,312,837 | $17,661,518 |
National Pork Producers Council Des Moines, IA | $42,247,883 | $19,050,439 |
International Union Of Operating Engineers 139 Pewaukee, WI | $24,439,793 | $14,629,454 |
Service Employees International Union Chicago, IL | $8,645,665 | $14,966,009 |
Chicago & Vicinity Laborers Carol Stream, IL | $83,711,023 | $20,877,636 |
Boilermakers National Apprentice Ship Fund Kansas City, MO | $53,012,610 | $16,312,331 |