Nonprofit · EIN 31-0283202
LABORERS INTERNATIONAL UNION OF NORTH AMERICA
Also known as 534 LOCAL UNION
Tax-exempt · MIDDLETOWN, OH 45044
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $1,706,371 | $1,529,734 | $176,637 | $3,444,217 | $7,549 | $3,436,668 |
| June 30, 2024 | 990 | $1,668,124 | $1,395,905 | $272,219 | $3,262,807 | $2,776 | $3,260,031 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $1,616,562
- Investment income
- $89,077
- Net gain from sales of assets
- $18,000
- Other revenue
- $732
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $483,155
- Other salaries and wages
- $68,248
- Salaries, compensation and benefits (total)
- $847,220
- Professional fundraising fees
- $0
- Legal fees
- $17,838
- Accounting fees
- $67,161
- Depreciation
- $33,977
Balance sheet and other
- Total assets, start of year
- $3,262,807
- Total assets, end of year
- $3,444,217
- Total liabilities, end of year
- $7,549
- Net assets, end of year
- $3,436,668
- Land, buildings and equipment
- $217,596
- Gross receipts
- $1,706,371
- Employees
- 4
- Volunteers
- 0
- Year formed
- 1972
- State of legal domicile
- OH
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JEFF ROOT | BUSINESS MANAGER Officer | 51 | $198,258 | $85,432 |
| BILLE JO BOWERMASTER | SECRETARY-TREASURER Officer | 51 | $142,072 | $68,849 |
| EVERETT NAPIER | PRESIDENT/BUSINESS MANAGERT Officer | 51 | $126,792 | $63,766 |
| BRIAN KUHBANDER | FIELD REP Officer | 2 | $4,783 | $0 |
| DOUGLAS CRAIN | VICE PRESIDENT Officer | 4 | $2,250 | $0 |
| CHARLOTTE MURRAY | RECORDING SECRETARY Officer | 4 | $2,200 | $0 |
| WILL BARRETT | EXECUTIVE BOARD Officer | 2 | $1,800 | $0 |
| RANDY BOOSO | SERGEANT AT ARMS/PRESIDENT Officer | 2 | $1,675 | $0 |
| WENDALL ADAMS | EXECUTIVE BOARD Officer | 2 | $1,650 | $0 |
| STEVEN HANNA | AUDITOR Officer | 2 | $600 | $0 |
| CHAD ALCORN | AUDITOR Officer | 2 | $600 | $0 |
| KYLE OAKS | AUDITOR Officer | 2 | $300 | $0 |
| JESSY NAPIER | VICE PRESIDENT Officer | 4 | $175 | $0 |
| DANNY THOMAS | SERGEANT AT ARMS Officer | 2 | $0 | $0 |
| ELLEN SPARKS | AUDITOR Officer | 2 | $0 | $0 |
1 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RONNIE NEWMAN | AUDITOR Officer | 2 | $0 |
990 for the year ended June 30, 2024: 12 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| BILLE JO BOWERMASTER | SECRETARY-TREASURER Officer | 51 | $138,028 | $65,900 |
| JEFF ROOT | BUSINESS MANAGER Officer | 51 | $130,642 | $63,807 |
| EVERETT NAPIER | FIELD REP/PRESIDENT Officer | 51 | $130,846 | $63,176 |
| ANTHONY HAMILTON | PAST PRESIDENT Officer | 2 | $2,250 | $0 |
| CHARLOTTE MURRAY | RECORDING SECRETARY Officer | 4 | $2,000 | $0 |
| JESSY NAPIER | VICE PRESIDENT Officer | 4 | $1,875 | $0 |
| WENDALL ADAMS | EXECUTIVE BOARD Officer | 2 | $1,550 | $0 |
| DOUGLAS CRAIN | EXECUTIVE BOARD Officer | 4 | $1,500 | $0 |
| WILL BARRETT | SERGEANT AT ARMS Officer | 2 | $825 | $0 |
| RANDY BOOSO | AUDITOR Officer | 2 | $550 | $0 |
| STEVEN HANNA | AUDITOR Officer | 2 | $450 | $0 |
| CHAD ALCORN | AUDITOR Officer | 2 | $150 | $0 |
Address and contacts
- Address (IRS master file)
- 5527 HAMILTON, MIDDLETOWN, OH 45044-0000
- In care of
- % BILLIE BOWERMASTER
- Principal officer (990 for 2024)
- BILLIE JO BOWERMASTER, 5527 HAMILTON-MIDDLETOWN RD, MIDDLETOWN, OH 45044
- Signed the 990
- BILLIE JO BOWERMASTER, SECRETARY & TREASURER
- Phone
- (513) 423-5533
- Return prepared by
- MELLOTT & MELLOTT PLL
Mission
NONE
Program accomplishments
- PLACEMENT AND REPRESENTATION OF MEMBERS WITH CONTRACTORS IN THE LOCAL AREA
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 31-0283202
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1940
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Group exemption
- 0121: LABORERS INTERNATIONAL UNION OF NORTH AMERICA
- Assets (IRS master file)
- $3,444,217
- Income (IRS master file)
- $1,706,371
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $1,706,371 | $1,529,734 | $3,444,217 | IRS |
| 990 | June 2024 | $1,668,124 | $1,395,905 | $3,262,807 | XML |
| 990 | June 2023 | $1,565,487 | $1,352,670 | $2,991,691 | IRS |
| 990 | June 2022 | – | – | – | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | 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 31-0283202).
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 31-0283202.
- 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 June 30, 2026) is due November 16, 2026. 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 June 2025.
- Who is the principal officer of LABORERS INTERNATIONAL UNION OF NORTH AMERICA?
- The 990 for the year ended June 30, 2025 names BILLIE JO BOWERMASTER.
- Who are the officers and directors of LABORERS INTERNATIONAL UNION OF NORTH AMERICA?
- The 990 for the year ended June 30, 2025 lists 16 people; 13 received compensation from the organization, the highest $198,258 (JEFF ROOT, BUSINESS MANAGER).
- How much revenue does LABORERS INTERNATIONAL UNION OF NORTH AMERICA have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $1,706,371, expenses of $1,529,734 and total assets of $3,444,217 at year end.
Other nonprofits in MIDDLETOWN
- MIDDLETOWN WORKS HOURLY & SALARIED UNION RETIREES HEALTH CARE FUND EIN 36-7485085 · last filed 990 for 2025
- MYUSA CREDIT UNION INC EIN 31-6023946 · last filed 990 for 2025
- MARSHALL HIGH SCHOOL EIN 31-1757552 · last filed 990 for 2025
- TALBERT HOUSE HEALTH CENTER EIN 46-1068818 · last filed 990 for 2024
- HOSPICE CARE OF MIDDLETOWN INC EIN 74-3131974 · last filed 990 for 2024
- MIDDLETOWN PREPARATORY AND FITNESS ACADEMY EIN 26-0005283 · last filed 990 for 2025
- WOODSIDE CEMETERY ASSOCIATION EIN 31-0495480 · last filed 990 for 2025
- MIDDLETOWN COMMUNITY FOUNDATION EIN 31-0898380 · last filed 990 for 2025