Nonprofit · EIN 24-0790534
LABORERS INTERNATIONAL UNION OF NORTH AMERICA
Also known as 824 LOCAL UNION
Tax-exempt · BELLEFONTE, PA 16823
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $319,168 | $336,083 | -$16,915 | $581,594 | $3,207 | $578,387 |
| December 31, 2024 | 990 | $320,003 | $342,248 | -$22,245 | $598,907 | $3,605 | $595,302 |
| December 31, 2023 | 990 | $359,089 | $317,557 | $41,532 | $619,389 | $1,842 | $617,547 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $315,117
- Investment income
- $4,051
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $199,542
- Other salaries and wages
- $26,244
- Salaries, compensation and benefits (total)
- $241,669
- Professional fundraising fees
- $0
- Accounting fees
- $7,800
- Occupancy
- $8,400
Balance sheet and other
- Total assets, start of year
- $598,907
- Total assets, end of year
- $581,594
- Total liabilities, end of year
- $3,207
- Net assets, end of year
- $578,387
- Net assets without donor restrictions
- $578,387
- Gross receipts
- $319,168
- Employees
- 2
- Volunteers
- 0
- Year formed
- 1940
- State of legal domicile
- PA
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 | Other / benefits |
|---|---|---|---|---|
| JEFFREY HORNER | BUSINESS MANAGER Officer | 40 | $106,646 | $84,356 |
| ALBERT YOUNG III | SECRETARY-TREASURER Trustee or director, Officer | 1 | $1,200 | $0 |
| JOSEPH HAVENS | PRESIDENT Trustee or director, Officer | 1 | $1,100 | $0 |
| CHRISTIAN BEVERIDGE | RECORDING SECRETARY Trustee or director, Officer | 1 | $1,100 | $0 |
| FRANK A MINIELLI | EXECUTIVE BOARD MEMBER Trustee or director, Officer | 1 | $1,100 | $0 |
| RICHARD BUTLER | SGT-AT-ARMS Trustee or director, Officer | 1 | $1,100 | $0 |
| EDWIN RHOADES | VICE-PRESIDENT Trustee or director, Officer | 1 | $1,020 | $0 |
| BARRY YOUNG | EXECUTIVE BOARD Trustee or director, Officer | 1 | $1,000 | $0 |
| RICHARD J PROBST | AUDITOR Officer | 1 | $400 | $0 |
| BLAKE GALVLOCK | AUDITOR Officer | 1 | $360 | $0 |
| TERESA J REESE | AUDITOR Officer | 1 | $160 | $0 |
990 for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JEFFREY HORNER | BUSINESS MANAGER Trustee or director, Officer | 40 | $103,308 | $76,423 |
| ALBERT YOUNG III | SECRETARY/TREASURER Trustee or director, Officer | 1 | $1,200 | $0 |
| JOSEPH HAVENS | PRESIDENT Trustee or director, Officer | 1 | $1,200 | $0 |
| CHRISTIAN BEVERIDGE | RECORDING SECRETARY Trustee or director, Officer | 1 | $1,100 | $0 |
| JEFFREY BUTLER | VICE-PRESIDENT Trustee or director, Officer | 1 | $1,000 | $0 |
| BARRY YOUNG | EXECUTIVE BOARD MEMBER Trustee or director, Officer | 1 | $900 | $0 |
| RICHARD BUTLER | SERGEANT-AT-ARMS Officer | 1 | $900 | $0 |
| EDWIN RHOADES | AUDITOR Officer | 1 | $480 | $0 |
| FRANK MINELLI | EXECUTIVE BOARD Trustee or director, Officer | 1 | $420 | $0 |
| TERRY BUTLER | PRESIDENT Trustee or director, Officer | 1 | $400 | $0 |
| BLAKE GAVLOCK | AUDITOR Officer | 1 | $400 | $0 |
| RICHARD PROBST | AUDITOR Officer | 1 | $40 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JEFFREY HORNER | BUSINESS MANAGER Trustee or director, Officer | 40 | $100,357 | $84,065 |
| ALBERT YOUNG III | SECRETARY/TREASURER Trustee or director, Officer | 1 | $1,200 | $0 |
| BARRY YOUNG | EXECUTIVE BOARD MEMBER Trustee or director, Officer | 1 | $1,200 | $0 |
| JEFFREY BUTLER | VICE-PRESIDENT Trustee or director, Officer | 1 | $1,100 | $0 |
| CHRISTIAN BEVERIDGE | RECORDING SECRETARY Trustee or director, Officer | 1 | $1,100 | $0 |
| JOSEPH HAVENS | EXECUTIVE BOARD MEMBER Trustee or director, Officer | 1 | $1,100 | $0 |
| RICHARD BUTLER | AUDITOR Officer | 1 | $1,100 | $0 |
| TERRY BUTLER | PRESIDENT Trustee or director, Officer | 1 | $800 | $0 |
| EDWIN RHOADES | AUDITOR Officer | 1 | $400 | $0 |
| BLAKE GAVLOCK | AUDITOR Officer | 1 | $320 | $0 |
| FRANK MINELLI | AUDITOR Officer | 1 | $280 | $0 |
Address and contacts
- Address (IRS master file)
- 316 W LINN ST, BELLEFONTE, PA 16823-1522
- In care of
- % ALBERT YOUNG III
- Principal officer (990 for 2025)
- JEFFREY HORNER, 316 WEST LINN STREET, BELLEFONTE, PA 16823
- Signed the 990
- JEFFREY HORNER, BUSINESS MANAGER
- Phone
- (814) 355-4161
- Return prepared by
- KENNETH M WASSERMAN CPA & COMPANY PC
Mission
TO IMPROVE THE ECONOMIC STANDARDS AND WORKING CONDITIONS OF ITS MEMBERS THROUGH COLLECTIVE BARGAINING WITH EMPLOYERS. THE UNION NEGOTIATES LABOR CONTRACTS FOR ITS MEMBERS PROVIDING COMPETITIVE WAGES, HEALTH AND RETIREMENT BENEFITS, AND SAFE WORKING CONDITIONS AND REPRESENTS ITS MEMBERS IN DISPUTES WITH MANAGEMENT.
Program accomplishments
- TO PROMOTE REASONABLE METHODS OF WORK, TO CULTIVATE FEELINGS OF FRIENDSHIP AMONG THOSE OF OUR INDUSTRY, TO SETTLE ALL DISPUTES BETWEEN EMPLOYERS AND EMPLOYEES BY ARBITRATION (IF POSSIBLE), TO ASSIST EACH OTHER IN SICKNESS AND DISTRESS, TO SECURE EMPLOYMENT, TO REDUCE THE HOURS OF DAILY LABOR, TO SECURE ADEQUATE PAY FOR OUR WORK, TO SEEK A HIGHER STANDARD OF LIVING, TO SEEK SECURITY FOR THE INDIVIDUAL, AND BY LEGAL AND PROPER MEANS TO ELEVATE THE MORAL, INTELLECTUAL, AND SOCIAL CONDITIONS OF OUR MEMBERS, THEIR FAMILIES, AND DEPENDENTS, IN THE INTEREST OF A HIGHER STANDARD OF CITIZENSHIP.
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
- 24-0790534
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1940
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0121: LABORERS INTERNATIONAL UNION OF NORTH AMERICA
- Assets (IRS master file)
- $581,594
- Income (IRS master file)
- $319,168
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $319,168 | $336,083 | $581,594 | XML |
| 990 | December 2024 | $320,003 | $342,248 | $598,907 | IRS |
| 990 | December 2023 | $359,089 | $317,557 | $619,389 | XML |
| 990 | December 2022 | $319,963 | $304,824 | $578,614 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 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 24-0790534).
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 24-0790534.
- 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 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 is the principal officer of LABORERS INTERNATIONAL UNION OF NORTH AMERICA?
- The 990 for the year ended December 31, 2025 names JEFFREY HORNER.
- 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 $106,646 (JEFFREY HORNER, BUSINESS MANAGER).
- 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 $319,168, expenses of $336,083 and total assets of $581,594 at year end.
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