Nonprofit · EIN 13-3728097
LABORERS INTERNATIONAL UNION OF NORTH AMERICA
Also known as 235 LOCAL UNION
Tax-exempt · ELMSFORD, NY 10523
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,084,293 | $2,005,624 | $78,669 | $4,521,419 | $24,206 | $4,497,213 |
| December 31, 2024 | 990 | $1,735,515 | $2,172,833 | -$437,318 | $4,264,765 | $4,971 | $4,259,794 |
| December 31, 2023 | 990 | $1,936,719 | $1,903,793 | $32,926 | $4,616,549 | $7,790 | $4,608,759 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,899,114
- Membership dues
- $1,899,114
- Program service revenue
- $0
- Investment income
- $185,179
- Net gain from sales of assets
- $77,109
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $625,979
- Other salaries and wages
- $92,546
- Salaries, compensation and benefits (total)
- $1,193,170
- Professional fundraising fees
- $0
- Legal fees
- $30,000
- Occupancy
- $94,309
- Travel
- $21,576
- Depreciation
- $86,697
Balance sheet and other
- Total assets, start of year
- $4,264,765
- Total assets, end of year
- $4,521,419
- Total liabilities, end of year
- $24,206
- Net assets, end of year
- $4,497,213
- Land, buildings and equipment
- $77,427
- Publicly traded securities
- $3,556,360
- Net assets without donor restrictions
- $4,497,213
- Gross receipts
- $2,880,014
- Employees
- 4
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ralph Merritt | Business Man/Tr Trustee or director, Officer | 40 | $302,421 |
| Miguel Cruz | President Trustee or director, Officer | 40 | $179,974 |
| Anthony Ilardi | Vice President Trustee or director, Officer | 40 | $124,384 |
| Massimo Buccheri | Recording Secre Trustee or director, Officer | 1 | $3,100 |
| Jose Helder | Executive Board Trustee or director, Officer | 1 | $3,100 |
| Renato Leone | Executive Board Trustee or director, Officer | 1 | $3,100 |
| Wilfredo Moreno | Executive Board Trustee or director, Officer | 1 | $3,100 |
| Giuseppe Muia | Auditor Trustee or director, Officer | 1 | $1,700 |
| Jarainare Arellano | Sgt at Arms Trustee or director, Officer | 1 | $1,700 |
| William Rowan | Auditor Trustee or director, Officer | 1 | $1,700 |
| Michael Serendensky | Auditor Trustee or director, Officer | 1 | $1,700 |
990 for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ralph Merritt | Business Man/Tr Trustee or director, Officer | 40 | $292,930 |
| Dario Boccarossa | Business Man/Tr Trustee or director, Officer | 40 | $217,600 |
| Miguel Cruz | President Trustee or director, Officer | 40 | $172,438 |
| Anthony Ilardi | Vice President Trustee or director, Officer | 40 | $108,894 |
| Massimo Buccheri | Recording Secre Trustee or director, Officer | 1 | $650 |
| Giuseppe Muia | Auditor Trustee or director, Officer | 1 | $600 |
| Jose Helder | Executive Board Trustee or director, Officer | 1 | $600 |
| Jarainare Arellano | Sgt at Arms Trustee or director, Officer | 1 | $600 |
| Renato Leone | Executive Board Trustee or director, Officer | 1 | $600 |
| William Rowan | Auditor Trustee or director, Officer | 1 | $600 |
| Michael Serendensky | Auditor Trustee or director, Officer | 1 | $600 |
| Wilfredo Moreno | Executive Board Trustee or director, Officer | 1 | $550 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DARIO BOCCAROSSA | FORMER BUS MGR Officer | 40 | $288,604 |
| RALPH J MERRITT | BUSINESS MGR Officer | 40 | $153,726 |
| MIGUEL CRUZ | President Trustee or director | 40 | $136,538 |
| JAMES GAMBINO | EXECUTIVE BOARD Trustee or director | 1 | $0 |
| ANTHONY ILIARDI | EXECUTIVE BOARD Trustee or director | 1 | $0 |
| JARAINARE BENITO ARELLANO | SGT AT ARMS Officer | 1 | $0 |
| RENATO LEONE | EXECUTIVE BOARD Officer | 1 | $0 |
| MASSIMO BUCCHERI | Secretary Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 41 KNOLLWOOD RD, ELMSFORD, NY 10523-2813
- In care of
- % RALPH MERRIT
- Signed the 990
- Ralph Merritt, Business Man/Tr
- Phone
- (914) 592-3020
- Website
- https://local235.org/
- Return prepared by
- Marshall & Moss LLP
Mission
LIUNA stands for dairness for working people, regardless of color, gender, race or ethnicity, no matter our country of origin. We stand for helping employers succeed based on providing the highest quality of work in the world and by being responnsible members of our communities. LIUNA stands for individual advancement and opening doors to new opportunity by offering members and employers the best free adult education system there is, with training in the skills needed to build our communities and our countries. We stand for a strong union movement that can restore the strength of the middle class, and we are doing our share with one of the union movement's most ambitious organizing commitments to help tens of thousands of working people join together.
Program accomplishments
- Provide benefits & welfare to union members and their families.
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 13-3728097
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1968
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0121: LABORERS INTERNATIONAL UNION OF NORTH AMERICA
- Assets (IRS master file)
- $4,521,419
- Income (IRS master file)
- $2,880,014
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,084,293 | $2,005,624 | $4,521,419 | XML |
| 990 | December 2024 | $1,735,515 | $2,172,833 | $4,264,765 | IRS |
| 990 | December 2023 | $1,936,719 | $1,903,793 | $4,616,549 | XML |
| 990 | December 2022 | $1,889,178 | $1,867,674 | $4,517,830 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | 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 13-3728097).
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 13-3728097.
- Is LABORERS INTERNATIONAL UNION OF NORTH AMERICA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1968.
- 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 2026 (the year ending December 31, 2026) is due May 17, 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 December 2025.
- Who are the officers and directors of LABORERS INTERNATIONAL UNION OF NORTH AMERICA?
- The 990 for the year ended December 31, 2025 lists 11 people; 11 received compensation from the organization, the highest $302,421 (Ralph Merritt, Business Man/Tr).
- How much revenue does LABORERS INTERNATIONAL UNION OF NORTH AMERICA have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $2,084,293, expenses of $2,005,624 and total assets of $4,521,419 at year end.
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