Nonprofit · EIN 48-1289600
LABORERS INTERNATIONAL UNION OF NORTH AMERICA
Also known as LUNA DISTRICT EIGHT REGIONAL ORGANI
Tax-exempt · WESTERVILLE, OH 43081
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2025 | 990 | $8,700,226 | $8,443,944 | $256,282 | $6,064,928 | $84,888 | $5,980,040 |
| May 31, 2024 | 990 | $7,236,699 | $6,214,387 | $1,022,312 | $5,689,781 | $0 | $5,689,781 |
| May 31, 2023 | 990 | $5,456,870 | $5,537,245 | -$80,375 | $4,632,476 | $0 | $4,632,476 |
Financial details: 990 for the year ended May 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $8,290,806
- Investment income
- $222,674
- Net gain from sales of assets
- $39,708
- Other revenue
- $186,746
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $325,742
- Other salaries and wages
- $2,411,155
- Salaries, compensation and benefits (total)
- $4,581,948
- Professional fundraising fees
- $0
- Legal fees
- $15,413
- Accounting fees
- $69,587
- Occupancy
- $2,525
- Travel
- $95,964
- Depreciation
- $177,828
Balance sheet and other
- Total assets, start of year
- $5,689,781
- Total assets, end of year
- $6,064,928
- Total liabilities, end of year
- $84,888
- Net assets, end of year
- $5,980,040
- Land, buildings and equipment
- $404,748
- Net assets without donor restrictions
- $5,980,040
- Gross receipts
- $8,700,226
- Employees
- 41
- Volunteers
- 4
- Year formed
- 2003
- 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 May 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MATTHEW MACLELLAN | DIRECTOR | 40 | $210,137 | $96,037 |
| Glenn Farner | Trustee Officer | 2 | $0 | $0 |
| Stephen E Farner | Chairman Officer | 2 | $0 | $0 |
| Perry Blades | Secretary Officer | 2 | $0 | $0 |
990 for the year ended May 31, 2024: 5 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MATTHEW MACLELLAN | DIRECTOR | 40 | $203,342 | $93,471 |
| Ralph Cole | Trustee Officer | 2 | $0 | $0 |
| Glenn Farner | Trustee Officer | 2 | $0 | $0 |
| Mark Isaacs | Treasurer Officer | 2 | $0 | $0 |
| Robert E Richardson | Chairman Officer | 2 | $0 | $0 |
990 for the year ended May 31, 2023: 5 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MATTHEW MACLELLAN | DIRECTOR | 40 | $193,606 | $85,675 |
| Ralph Cole | Trustee Officer | 2 | $0 | $0 |
| Glenn Farner | Trustee Officer | 2 | $0 | $0 |
| Mark Isaacs | Treasurer Officer | 2 | $0 | $0 |
| Robert E Richardson | Chairman Officer | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 102 DORCHESTER SQ N, WESTERVILLE, OH 43081-7300
- In care of
- % LUIS FONT
- Principal officer (990 for 2024)
- MATTHEW MACLELLAN
- Signed the 990
- MATTHEW MACLELLAN, Executive Director
- Phone
- (614) 392-2525
- Return prepared by
- TED SOILEAU CPA LLC
Mission
DEROC PROVIDES THE ORGANIZING SERVICES TO ITS MEMBERS TO ASSIST THEM IN FINDING JOBS AND EMPLOYMENT.
Program accomplishments
- ORGANIZING WORKERS FOR INCREASED LABOR UNION MEMBERSHIP FOR BOTH NEW AND EXISTING EMPLOYERS EDUCATING MEMBERS FOR NEGOTIATION OF WAGES AND FRINGE BENEFITS ACCOMPLISHED THROUGH THE EXECUTION OF COLLECTIVELY BARGAINED AGREEMENTS WITH PARTICIPATING EMPLOYERS.
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 May, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | Not on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990 on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990 on file |
IRS record
- EIN
- 48-1289600
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1968
- Accounting year ends
- May
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Employment (J40)
- Group exemption
- 0121: LABORERS INTERNATIONAL UNION OF NORTH AMERICA
- Assets (IRS master file)
- $6,064,928
- Income (IRS master file)
- $8,700,226
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2025 | $8,700,226 | $8,443,944 | $6,064,928 | XML |
| 990 | May 2024 | $7,236,699 | $6,214,387 | $5,689,781 | XML |
| 990 | May 2023 | $5,456,870 | $5,537,245 | $4,632,476 | XML |
| 990 | May 2022 | $4,960,496 | $5,177,759 | $4,715,471 | IRS |
| 990 | May 2021 | – | – | – | IRS |
| 990 | May 2020 | – | – | – | IRS |
| 990 | May 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 48-1289600).
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 48-1289600.
- Is LABORERS INTERNATIONAL UNION OF NORTH AMERICA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1968.
- 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 May 31, 2026) is due October 15, 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 May 2025.
- Who is the principal officer of LABORERS INTERNATIONAL UNION OF NORTH AMERICA?
- The 990 for the year ended May 31, 2025 names MATTHEW MACLELLAN.
- Who are the officers and directors of LABORERS INTERNATIONAL UNION OF NORTH AMERICA?
- The 990 for the year ended May 31, 2025 lists 4 people; 1 received compensation from the organization, the highest $210,137 (MATTHEW MACLELLAN, DIRECTOR).
- How much revenue does LABORERS INTERNATIONAL UNION OF NORTH AMERICA have?
- On its 990 for the year ended May 31, 2025 it reported revenue of $8,700,226, expenses of $8,443,944 and total assets of $6,064,928 at year end.
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