Nonprofit · EIN 35-0288853
LABORERS INTERNATIONAL UNION OF NORTH AMERICA
Also known as 81 LOCAL UNION
Tax-exempt · VALPARAISO, IN 46383
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $5,010,310 | $3,671,037 | $1,339,273 | $9,878,776 | $0 | $9,878,776 |
| December 31, 2024 | 990 | $4,470,486 | $3,149,443 | $1,321,043 | $8,544,617 | $5,114 | $8,539,503 |
| December 31, 2023 | 990 | $4,271,182 | $3,121,489 | $1,149,693 | $7,222,276 | $3,816 | $7,218,460 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $4,679,411
- Membership dues
- $4,679,411
- Program service revenue
- $0
- Investment income
- $280,863
- Net gain from sales of assets
- $32,883
- Other revenue
- $50,036
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $54,725
- Compensation of officers, directors and key employees
- $1,446,683
- Other salaries and wages
- $370,223
- Salaries, compensation and benefits (total)
- $2,155,038
- Professional fundraising fees
- $0
- Legal fees
- $4,246
- Accounting fees
- $19,646
- Occupancy
- $97,299
- Depreciation
- $140,310
Balance sheet and other
- Total assets, start of year
- $8,544,617
- Total assets, end of year
- $9,878,776
- Total liabilities, end of year
- $0
- Net assets, end of year
- $9,878,776
- Land, buildings and equipment
- $1,295,201
- Publicly traded securities
- $6,919,486
- Net assets without donor restrictions
- $9,878,776
- Gross receipts
- $9,359,246
- Employees
- 17
- Volunteers
- 0
- Year formed
- 1918
- State of legal domicile
- IN
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 |
|---|---|---|---|---|
| Corey M Campbell | President/Business Mgr Officer | 40 | $228,184 | $150,416 |
| Ronald C Dillingham | Secretary-Treasurer Officer | 40 | $202,745 | $136,780 |
| Ramon Mendoza | Vice President Officer | 40 | $198,092 | $136,780 |
| Joshua Doom | Executive Board Trustee or director | 40 | $197,210 | $134,832 |
| Michael Campbell Jr | Field Representative Highest-paid employee | 40 | $148,268 | $115,754 |
| Virginia Geraci | Bookkeeper Highest-paid employee | 40 | $150,417 | $82,995 |
| Michael McGlothin | Recording Secretary Officer | 2 | $11,520 | $4,141 |
| Gordon Bruce | Executive Board Trustee or director | 2 | $10,998 | $4,141 |
| Cornelius Nichols | Executive Board Trustee or director | 2 | $10,398 | $4,141 |
| Jason S Hershman | Auditor Trustee or director | 2 | $4,076 | $0 |
| Ieesha Hearne | Auditor Trustee or director | 2 | $4,076 | $0 |
| Matthew McCulloch | Auditor Trustee or director | 2 | $4,076 | $0 |
| Rolando Ruiz | Sgt-At-Arms Trustee or director | 2 | $4,076 | $0 |
990 for the year ended December 31, 2024: 13 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Corey M Campbell | President/Business Mgr Officer | 40 | $227,099 | $133,671 |
| Ronald C Dillingham | Secretary-Treasurer Officer | 40 | $201,344 | $121,595 |
| Ramon Mendoza | Vice President Officer | 40 | $196,886 | $121,595 |
| Joshua Doom | Executive Board Trustee or director | 40 | $196,652 | $119,690 |
| Virginia Geraci | Bookkeeper Highest-paid employee | 40 | $138,217 | $68,711 |
| Michael Campbell | Past President Officer | 40 | $30,621 | $19,162 |
| Michael McGlothin | Recording Secretary Officer | 2 | $11,039 | $3,951 |
| Gordon Bruce | Executive Board Trustee or director | 2 | $10,517 | $3,951 |
| Cornelius Nichols | Executive Board Trustee or director | 2 | $9,917 | $3,951 |
| Jason S Hershman | Auditor Trustee or director | 2 | $3,826 | $0 |
| Ieesha Hearne | Auditor Trustee or director | 2 | $3,826 | $0 |
| Matthew McCulloch | Auditor Trustee or director | 2 | $3,826 | $0 |
| Rolando Ruiz | Sgt-At-Arms Trustee or director | 2 | $3,826 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MICHAEL CAMPBELL | PRESIDENT/BUSINESS MGR (PAST) Officer | 40 | $272,141 | $99,909 |
| COREY M CAMPBELL | PRESIDENT/BUSINESS MGR (NEW) Officer | 40 | $199,304 | $121,042 |
| RONALD C DILLINGHAM | SECRETARY-TREASURER Officer | 40 | $192,576 | $117,842 |
| RAMON MENDOZA | VICE PRESIDENT (NEW) Officer | 40 | $184,894 | $116,009 |
| JOSHUA DOOM | EXECUTIVE BOARD (NEW) Trustee or director | 40 | $89,462 | $49,691 |
| MICHAEL MCGLOTHIN | RECORDING SECRETARY Officer | 2 | $10,647 | $3,717 |
| GORDON BRUCE | EXECUTIVE BOARD Trustee or director | 2 | $10,075 | $3,717 |
| CORNELIUS NICHOLS | EXECUTIVE BOARD Trustee or director | 2 | $9,309 | $3,717 |
| JASON S HERSHMAN | AUDITOR Trustee or director | 2 | $3,476 | $0 |
| IEESHA HEARNE | AUDITOR Trustee or director | 2 | $3,476 | $0 |
| ROLANDO RUIZ | SGT-AT-ARMS Trustee or director | 2 | $3,476 | $0 |
| MATTHEW MCCULLOCH | AUDITOR (NEW) Trustee or director | 2 | $1,449 | $0 |
Address and contacts
- Address (IRS master file)
- 3502 ENTERPRISE AVE, VALPARAISO, IN 46383-6953
- In care of
- % RONALD DILLINGHAM
- Principal officer (990 for 2025)
- Corey Campbell, 3502 Enterprise Avenue, Valparaiso, IN 46383
- Signed the 990
- Corey Campbell, President
- Phone
- (219) 462-8165
- Website
- www.laborers81.org
- Return prepared by
- SACKRIDER & COMPANY INC
Mission
The promotion or establishment of appropriate wages, fringe benefits, training, hours of employment and working conditions for members.
Program accomplishments
- Promotion and protection of the trade jurisdiction on behalf of members.
- Negotiation and administration of collective bargaining agreements on behalf of members.
- Establishing and maintaining employee benefit plans for members.
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
- 35-0288853
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1944
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0121: LABORERS INTERNATIONAL UNION OF NORTH AMERICA
- Assets (IRS master file)
- $9,878,776
- Income (IRS master file)
- $9,359,246
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $5,010,310 | $3,671,037 | $9,878,776 | IRS |
| 990 | December 2024 | $4,470,486 | $3,149,443 | $8,544,617 | IRS |
| 990 | December 2023 | $4,271,182 | $3,121,489 | $7,222,276 | XML |
| 990 | December 2022 | $3,806,526 | $2,810,371 | $6,072,239 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 35-0288853).
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 35-0288853.
- Is LABORERS INTERNATIONAL UNION OF NORTH AMERICA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1944.
- 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 Corey Campbell.
- Who are the officers and directors of LABORERS INTERNATIONAL UNION OF NORTH AMERICA?
- The 990 for the year ended December 31, 2025 lists 13 people; 13 received compensation from the organization, the highest $228,184 (Corey M Campbell, President/Business Mgr).
- 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 $5,010,310, expenses of $3,671,037 and total assets of $9,878,776 at year end.
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