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Nonprofit · EIN 41-0682232

LABORERS INTERNATIONAL UNION OF NORTH AMERICA

Also known as 405 LOCAL UNION

Tax-exempt · ROCHESTER, MN 55904

Financials

$997K$823K2023$1.3M$908K2024$1.4M$993K2025
Revenue Expenses · by fiscal year end
Financials of LABORERS INTERNATIONAL UNION OF NORTH AMERICA by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$1,373,792$992,596$381,196$3,852,464$1,504$3,850,960
December 31, 2024990$1,290,098$908,043$382,055$3,471,875$2,111$3,469,764
December 31, 2023990 (amended)$997,331$823,467$173,864$3,090,463$2,754$3,087,709
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$1,252,392
Investment income
$121,400
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Other salaries and wages
$288,268
Salaries, compensation and benefits (total)
$518,740
Professional fundraising fees
$0
Legal fees
$2,208
Accounting fees
$9,925
Occupancy
$6,282
Depreciation
$31,228
Program services (functional)
$899,262
Management and general (functional)
$93,334

Balance sheet and other

Total assets, start of year
$3,471,875
Total assets, end of year
$3,852,464
Total liabilities, end of year
$1,504
Net assets, end of year
$3,850,960
Land, buildings and equipment
$989,048
Gross receipts
$1,373,792
Employees
3
State of legal domicile
MN

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.

NameTitleHours / weekCompensation
STEVEN DRAKEAUDITOR
Trustee or director
1$0
ALAN FLICKINGERSERGEANT-AT-
Trustee or director, Officer
–$0
JAMES HALLEXECUTIVE BO
Trustee or director
–$0
RUSSELL HESSEXECUTIVE BO
Trustee or director
–$0
LORNE LUNDEENSECRETARY TR
Trustee or director, Officer
–$0
GREGORY MARSHMANAUDITOR
Trustee or director
–$0
LANCE MOLLERTEXECUTIVE BO
Trustee or director
–$0
JEREMY MORSEVICE PRESIDE
Trustee or director, Officer
–$0
JERAD OLOFSONAUDITOR
Trustee or director
–$0
JOHN PECINOVSKYPRESIDENT
Trustee or director
–$0
BILL SMITHRECORDING SE
Officer
–$0
990 for the year ended December 31, 2024: 11 people
NameTitleHours / weekCompensation
ALAN FLICKINGERSERGEANT-AT-
Trustee or director, Officer
–$0
JAMES HALLEXECUTIVE BO
Trustee or director
–$0
RUSSELL HESSEXECUTIVE BO
Trustee or director
–$0
SCOTT JOHNSONAUDITOR
Trustee or director
–$0
LORNE LUNDEENSECRETARY TR
Trustee or director, Officer
–$0
LANCE MOLLERTEXECUTIVE BO
Trustee or director
–$0
JEREMY MORSEVICE PRESIDE
Trustee or director, Officer
–$0
JERAD OLOFSONAUDITOR
Trustee or director
–$0
JOHN PECINOVSKYPRESIDENT
Trustee or director
–$0
KURT SCHNELLAUDITOR
Trustee or director
–$0
BILL SMITHRECORDING SE
Officer
–$0
990 for the year ended December 31, 2023: 10 people
NameTitleHours / weekCompensation
ROBERT DESSNERAUDITOR
Trustee or director
–$0
RUSSELL HESSAUDITOR
Trustee or director
–$0
SCOTT JOHNSONAUDITOR
Trustee or director
–$0
LORNE LUNDEENEXECUTIVE BO
Trustee or director
–$0
JEREMY MORSEEXECUTIVE BO
Trustee or director
–$0
JOHN PECINOVSKYPRESIDENT
Trustee or director
0$0
JASON STEBBINSVICE PRESIDE
Trustee or director, Officer
–$0
TIM SWENSONSERGEANT AT
Trustee or director
–$0
BILL SMITHRECORDING SE
Officer
–$0
SHELDON STEELEBUSINESS MAN
Officer
–$0

Address and contacts

Address (IRS master file)
1848 2ND AVE SE, ROCHESTER, MN 55904-7907
In care of
% LORNE LUNDEEN
Principal officer (990 for 2025)
JOHN PECINOVSKY, 89 50TH E 8THSTREET, WINONA, MN 55987
Signed the 990
JOHN PECINOVSKY, PRESIDENT
Return prepared by
JOSEPH M MAHONEY CPA

Mission

TO SUPPORT OUR MEMBERS

990 for the year ended December 31, 2025

Program accomplishments

  • TO PROVIDE ADMINISTRATION HELP TO OUR MEMBERS
    Expenses $899,262

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
41-0682232
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
Assets (IRS master file)
$3,852,464
Income (IRS master file)
$1,373,792

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$1,373,792$992,596$3,852,464XML
990December 2024$1,290,098$908,043$3,471,875XML
990December 2023$997,331$823,467$3,090,463XML
990December 2022$965,899$790,286$2,915,867IRS
990December 2021–––IRS
990December 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 41-0682232).

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 41-0682232.
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 JOHN PECINOVSKY.
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; 0 received compensation from the organization.
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 $1,373,792, expenses of $992,596 and total assets of $3,852,464 at year end.

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