Nonprofit · EIN 37-0347480
LABORERS INTERNATIONAL UNION OF NORTH AMERICA
Also known as 159 LOCAL UNION
Tax-exempt · DECATUR, IL 62526
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $1,535,668 | $1,014,050 | $521,618 | $1,645,767 | $365 | $1,645,402 |
| September 30, 2024 | 990 | $1,087,024 | $942,735 | $144,289 | $1,124,966 | $1,182 | $1,123,784 |
| September 30, 2023 | 990 | $1,141,986 | $1,017,955 | $124,031 | $980,678 | $1,183 | $979,495 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $670
- Program service revenue
- $1,509,619
- Investment income
- $11,080
- Other revenue
- $14,299
Expenses
- Grants and similar amounts paid
- $18,989
- Benefits paid to members
- $22,396
- Compensation of officers, directors and key employees
- $365,654
- Other salaries and wages
- $99,740
- Salaries, compensation and benefits (total)
- $578,955
- Professional fundraising fees
- $0
- Accounting fees
- $13,000
- Occupancy
- $13,240
- Travel
- $29,373
- Depreciation
- $29,519
Balance sheet and other
- Total assets, start of year
- $1,124,966
- Total assets, end of year
- $1,645,767
- Total liabilities, end of year
- $365
- Net assets, end of year
- $1,645,402
- Land, buildings and equipment
- $93,415
- Net assets without donor restrictions
- $1,643,898
- Net assets with donor restrictions
- $1,504
- Gross receipts
- $1,535,668
- Employees
- 14
- Volunteers
- 0
- Year formed
- 1934
- State of legal domicile
- IL
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.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOSH MCELRAVEY | BUSINESS MANAGER Trustee or director, Officer | 40 | $97,287 | $89,545 |
| MATT DIAL | SECRETARY TREASURER Trustee or director, Officer | 40 | $79,658 | $85,269 |
| CHRISTY WAFFORD | RECORDING SEC. Trustee or director | 1 | $600 | $0 |
| BRIAN MILLER | EX BOARD Trustee or director | 1 | $600 | $0 |
| JOE RILEY | PRESIDENT Trustee or director, Officer | 40 | $550 | $0 |
| DANNY PAYTON- PAST | EX BOARD Trustee or director | 1 | $550 | $0 |
| CODY CAMP | EX BOARD Trustee or director | 1 | $550 | $0 |
| JACOB MANN | VP Trustee or director | 1 | $400 | $0 |
990 for the year ended September 30, 2024: 7 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOSH MCELRAVEY | BUSINESS MANAGER Trustee or director, Officer | 40 | $94,366 | $87,715 |
| MATT DIAL | SECRETARY TREASURER Trustee or director, Officer | 40 | $77,334 | $83,549 |
| JOE RILEY | PRESIDENT Trustee or director, Officer | 40 | $600 | $0 |
| CODY CAMP | EX BOARD Trustee or director | 1 | $600 | $0 |
| CHRISTY WAFFORD | RECORDING SEC. Trustee or director | 1 | $600 | $0 |
| DANNY PAYTON | EX BOARD Trustee or director | 1 | $550 | $0 |
| JACOB MANN | VP Trustee or director | 1 | $500 | $0 |
990 for the year ended September 30, 2023: 8 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JOSH MCELRAVEY | BUSINESS MANAGER Trustee or director, Officer | 40 | $90,848 | $87,399 |
| NEIL JONES PAST | RECORDING SEC. Trustee or director | 1 | $76,882 | $82,909 |
| MATT DIAL | SECRETARY TREASURER Trustee or director, Officer | 40 | $74,558 | $83,357 |
| CODY CAMP | EX BOARD Trustee or director | 1 | $600 | $0 |
| JOE RILEY | PRESIDENT Trustee or director, Officer | 40 | $550 | $0 |
| DANNY PAYTON | EX BOARD Trustee or director | 1 | $500 | $0 |
| JACOB MANN | VP Trustee or director | 1 | $450 | $0 |
| CHRISTY WAFFORD | RECORDING SEC. Trustee or director | 1 | $400 | $0 |
Address and contacts
- Address (IRS master file)
- 2293 E LOGAN ST, DECATUR, IL 62526-5132
- In care of
- % MATTHEW DIAL
- Principal officer (990 for 2024)
- MATTHEW DIAL, 2293 E LOGAN STREET, DECATUR, IL 62526
- Signed the 990
- MATTHEW DIAL, SECRETARY/TREASURER
- Phone
- (217) 422-3078
- Website
- HTTPS://LABORERS159.COM/
- Return prepared by
- ROMOLO & ASSOCIATES LLC
Mission
OPERATION OF LABORERS LOCAL UNION FOR THE BENEFIT OF ITS MEMBERS.
Program accomplishments
- OPERATION OF LABORERS LOCAL UNION FOR THE BENEFIT OF ITS 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 September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 37-0347480
- 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
- Group exemption
- 0121: LABORERS INTERNATIONAL UNION OF NORTH AMERICA
- Assets (IRS master file)
- $1,645,767
- Income (IRS master file)
- $1,535,668
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $1,535,668 | $1,014,050 | $1,645,767 | XML |
| 990 | September 2024 | $1,087,024 | $942,735 | $1,124,966 | XML |
| 990 | September 2023 | $1,141,986 | $1,017,955 | $980,678 | XML |
| 990 | September 2022 | $973,710 | $999,999 | $863,299 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 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 37-0347480).
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 37-0347480.
- 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 MATTHEW DIAL.
- Who are the officers and directors of LABORERS INTERNATIONAL UNION OF NORTH AMERICA?
- The 990 for the year ended September 30, 2025 lists 8 people; 8 received compensation from the organization, the highest $97,287 (JOSH MCELRAVEY, BUSINESS MANAGER).
- 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 $1,535,668, expenses of $1,014,050 and total assets of $1,645,767 at year end.
Other nonprofits in DECATUR
- HOWARD G BUFFETT FOUNDATION EIN 47-0824756 · last filed 990-PF for 2025
- NECA-IBEW WELFARE TRUST FUND EIN 37-0738564 · last filed 990 for 2025
- NATURE CONSERVATION TR EIN 98-6057022 · last filed 990-PF for 2025
- ST MARYS HOSPITAL DECATUR OF THE HOSPITAL SISTERS OF THE THIRD ORDE EIN 37-0661244 · last filed 990 for 2025
- PUBLIC SAFETY TRAINING FOUNDATION EIN 82-4255910 · last filed 990-PF for 2025
- MILLIKIN UNIVERSITY EIN 37-0706154 · last filed 990 for 2025
- HERITAGE BEHAVIORAL HEALTH CENTER INC EIN 37-0765549 · last filed 990 for 2025
- LAND OF LINCOLN CREDIT UNION EIN 37-0643547 · last filed 990 for 2024