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Nonprofit · EIN 02-0173352

LABORERS INTERNATIONAL UNION OF NORTH AMERICA

Also known as 976 LOCAL UNION

Tax-exempt · PORTSMOUTH, NH 03801

Financials

$290K$258K2022$297K$278K2023$322K$304K2024
Revenue Expenses · by fiscal year end
Financials of LABORERS INTERNATIONAL UNION OF NORTH AMERICA by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
September 30, 2025990$322,065$303,713$18,352$1,055,053$18,718$1,036,335
September 30, 2024990$297,181$277,843$19,338$1,021,173$14,266$1,006,907
September 30, 2023990$290,035$258,250$31,785$967,737$12,465$955,272
Financial details: 990 for the year ended September 30, 2025

Revenue

Contributions, gifts and grants
$271,521
Membership dues
$148,607
Program service revenue
$0
Investment income
$48,394
Net rental income
$2,150
Other revenue
$2,150

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$94,664
Salaries, compensation and benefits (total)
$184,733
Professional fundraising fees
$0
Accounting fees
$7,975
Depreciation
$17,761

Balance sheet and other

Total assets, start of year
$1,021,173
Total assets, end of year
$1,055,053
Total liabilities, end of year
$18,718
Net assets, end of year
$1,036,335
Land, buildings and equipment
$352,221
Net assets without donor restrictions
$1,036,335
Gross receipts
$350,409
Employees
1
Volunteers
0
Year formed
1946
State of legal domicile
NH

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended September 30, 2025, highest compensation first.

NameTitleHours / weekCompensation
DAVID SPECHUILLITREASURER/BUS. MGR.
Officer
40$90,979
MICHAEL LEMIEUXPRESIDENT
Officer
2$800
GARY LESSARDEXECUTIVE BOARD MEMBER
Trustee or director
1$460
ANDREW WOODRECORDING SECRETARY
Trustee or director
1$400
GORDON HARNUMVICE PRESIDENT
Trustee or director
1$210
TODD FORNIEREXECUTIVE BOARD MEMBER
Trustee or director
1$170
ROBERT DONATIEXECUTIVE BOARD MEMBER
Trustee or director
1$170
RACHEL NAPOLEONEAUDITOR
Trustee or director
1$75
RYAN WATSONAUDITOR
Trustee or director
1$75
DAVID JOHNSONAUDITOR
Trustee or director
1$75
NOEL SNOWDENSERGEANT AT ARMS
Trustee or director
1$0
990 for the year ended September 30, 2024: 11 people
NameTitleHours / weekCompensation
DAVID SPECHUILLITREASURER/BUS. MGR.
Officer
40$86,937
MICHAEL LEMIEUXPRESIDENT
Officer
2$800
GARY LESSARDEXECUTIVE BOARD MEMBER
Trustee or director
1$500
ANDREW WOODRECORDING SECRETARY
Trustee or director
1$400
GORDON HARNUMVICE PRESIDENT
Trustee or director
1$250
ROBERT DONATIEXECUTIVE BOARD MEMBER
Trustee or director
1$250
TODD FORNIEREXECUTIVE BOARD MEMBER
Trustee or director
1$190
RACHEL NAPOLEONEAUDITOR
Trustee or director
1$75
TONY TIJERNIAAUDITOR
Trustee or director
1$75
DAVID JOHNSONAUDITOR
Trustee or director
1$75
ROBERT LAFLAMMENOEL SNOWDEN
Trustee or director
1$0
990 for the year ended September 30, 2023: 11 people
NameTitleHours / weekCompensation
DAVID SPECHUILLITREASURER/BUS. MGR.
Officer
40$84,496
MICHAEL LEMIEUXPRESIDENT
Officer
2$800
ANDREW WOODRECORDING SECRETARY
Trustee or director
1$400
GORDON HARNUMVICE PRESIDENT
Trustee or director
1$175
RACHEL NAPOLEONEAUDITOR
Trustee or director
1$0
TONY TIJERNIAAUDITOR
Trustee or director
1$0
TODD FORNIEREXECUTIVE BOARD MEMBER
Trustee or director
1$0
ROBERT DONATIEXECUTIVE BOARD MEMBER
Trustee or director
1$0
ROBERT LAFLAMMESGT-AT-ARMS
Trustee or director
1$0
GARY LESSARDEXECUTIVE BOARD MEMBER
Trustee or director
1$0
DAVID JOHNSONAUDITOR
Trustee or director
1$0

Address and contacts

Address (IRS master file)
155 WEST RD, PORTSMOUTH, NH 03801-5654
In care of
% DAVID SPECHUILLI
Principal officer (990 for 2024)
DAVID SPECHUILLI, 155 WEST ROAD, PORTSMOUTH, NH 03801
Signed the 990
DAVID SPECHUILLI, TREASURER
Phone
(603) 436-4910
Return prepared by
Roy & Bentas CPAs PC

Mission

ENFORCEMENT OF COLLECTIVE BARGAINING AGREEMENT ON BEHALF OF LOCAL LABOR UNION MEMBERS.

990 for the year ended September 30, 2025

Program accomplishments

  • THE COLLECTION OF MEMBERSHIP DUES & PROVIDES FOR REPRESENTATION OF UNION MEMBERS IN LABOR NEGOTIATIONS.

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025September 30, 2026February 16, 2027Not due yet
2024September 30, 2025February 17, 2026990 on file
2023September 30, 2024February 18, 2025990 on file

IRS record

EIN
02-0173352
Tax-exempt status
501(c)(5): Labor, agricultural or horticultural organization
Donations deductible
No
Exempt since
1940
Accounting year ends
September
Files
Form 990 or 990-EZ
Assets (IRS master file)
$1,055,053
Income (IRS master file)
$350,409

Filing history

FormYear endedRevenueExpensesAssetsReturn
990September 2025$322,065$303,713$1,055,053IRS
990September 2024$297,181$277,843$1,021,173XML
990September 2023$290,035$258,250$967,737XML
990September 2022–––IRS
990September 2021–––IRS
990September 2020–––IRS
990September 2019–––IRS
990September 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 02-0173352).

Questions about LABORERS INTERNATIONAL UNION OF NORTH AMERICA

What is the EIN of LABORERS INTERNATIONAL UNION OF NORTH AMERICA?
The employer identification number (EIN) of LABORERS INTERNATIONAL UNION OF NORTH AMERICA is 02-0173352.
Is LABORERS INTERNATIONAL UNION OF NORTH AMERICA tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1940.
Are donations to LABORERS INTERNATIONAL UNION OF NORTH AMERICA tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does LABORERS INTERNATIONAL UNION OF NORTH AMERICA file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of LABORERS INTERNATIONAL UNION OF NORTH AMERICA due?
The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did LABORERS INTERNATIONAL UNION OF NORTH AMERICA last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended September 2025.
Who is the principal officer of LABORERS INTERNATIONAL UNION OF NORTH AMERICA?
The 990 for the year ended September 30, 2025 names DAVID SPECHUILLI.
Who are the officers and directors of LABORERS INTERNATIONAL UNION OF NORTH AMERICA?
The 990 for the year ended September 30, 2025 lists 11 people; 10 received compensation from the organization, the highest $90,979 (DAVID SPECHUILLI, TREASURER/BUS. MGR.).
How much revenue does LABORERS INTERNATIONAL UNION OF NORTH AMERICA have?
On its 990 for the year ended September 30, 2025 it reported revenue of $322,065, expenses of $303,713 and total assets of $1,055,053 at year end.

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