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Nonprofit · EIN 61-0235277

LABORERS INTERNATIONAL UNION OF NORTH AMERICA

Also known as 576 HCL

Tax-exempt · LOUISVILLE, KY 40209

Financials

$1.9M$1.4M2023$4.7M$3M2024$1.9M$1.6M2025
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$1,913,862$1,620,839$293,023$4,816,887$3,581$4,813,306
December 31, 2024990$4,733,193$2,953,326$1,779,867$4,337,006$633$4,336,373
December 31, 2023990$1,912,521$1,435,746$476,775$2,568,324$2,685$2,565,639
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$1,628,095
Investment income
$271,607
Net gain from sales of assets
$35,500
Other revenue
$14,160

Expenses

Grants and similar amounts paid
$0
Benefits paid to members
$43,370
Compensation of officers, directors and key employees
$289,604
Other salaries and wages
$185,443
Salaries, compensation and benefits (total)
$863,711
Professional fundraising fees
$0
Legal fees
$9,305
Accounting fees
$35,934
Occupancy
$6,405
Travel
$84,313
Depreciation
$66,593

Balance sheet and other

Total assets, start of year
$4,337,006
Total assets, end of year
$4,816,887
Total liabilities, end of year
$3,581
Net assets, end of year
$4,813,306
Land, buildings and equipment
$283,628
Publicly traded securities
$2,300,519
Net assets without donor restrictions
$4,813,306
Gross receipts
$1,913,862
Employees
9
Year formed
1936
State of legal domicile
KY

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 / weekCompensationOther / benefits
CORNELIUS COTTONTreasurer
Officer
40$135,411$72,799
CHRISTOPHER VOLZVice President
Officer
40$111,220$65,781
DWAYNE MCCAULEYPresident
Officer
40$42,973$26,011
JEFFREY MCCAULEYTrustee
Officer
5$0$0
KENNETH QUIGGINSTrustee
Officer
5$0$0
JEFFREY EMBRYTrustee
Officer
5$0$0
YARA RAMOSTrustee
Officer
5$0$0
TREVOR WILLIAMSTrustee
Officer
5$0$0
JOHNATHAN SCHWARTZTrustee
Officer
5$0$0
DENNIS O'DANIELTrustee
Officer
5$0$0
WILLIAM PHILLIPSTrustee
Officer
5$0$0
990 for the year ended December 31, 2024: 11 people
NameTitleHours / weekCompensationOther / benefits
CORNELIUS COTTONTreasurer
Officer
40$133,462$69,251
DWAYNE MCCAULEYPresident
Officer
40$113,034$64,727
CHRISTOPHER VOLZVice President
Officer
40$109,187$64,727
JEFFREY MCCAULEYTrustee
Officer
5$0$0
KENNETH QUIGGINSTrustee
Officer
5$0$0
JEFFREY EMBRYTrustee
Officer
5$0$0
YARA RAMOSTrustee
Officer
5$0$0
TREVOR WILLIAMSTrustee
Officer
5$0$0
JOHNATHAN SCHWARTZTrustee
Officer
5$0$0
DENNIS O'DANIELTrustee
Officer
5$0$0
WILLIAM PHILLIPSTrustee
Officer
5$0$0
990 for the year ended December 31, 2023: 12 people
NameTitleHours / weekCompensation
CORNELIUS COTTONPresident
Officer
40$121,507
DWAYNE MCCAULEYSecretary
Officer
40$104,029
CHRISTOPHER VOLZVice President
Officer
40$100,260
JEFFREY MCCAULEYTrustee
Officer
5$2,942
DENNIS O'DANIELTrustee
Officer
5$1,350
JOHNATHAN SCHWARTZTrustee
Officer
5$1,200
KENNETH QUIGGINSTrustee
Officer
5$1,000
LONNIE CALVERTTrustee
Officer
5$1,000
JEFFREY MCCAULEYTrustee
Officer
5$0
YARA RAMOSTrustee
Officer
5$0
TREVOR WILLIAMSTrustee
Officer
5$0
RICHARD LANHAMTrustee
Officer
5$0

Address and contacts

Address (IRS master file)
646 PHILLIPS LN, LOUISVILLE, KY 40209-1326
In care of
% CORNELIUS COTTON ST
Principal officer (990 for 2025)
CORNELIUS COTTON, 646 PHILLIPS LANE, LOUISVILLE, KY 40209
Signed the 990
CORNELIUS COTTON, Secretary
Phone
(502) 375-0581
Return prepared by
TED SOILEAU CPA LLC

Mission

LABOR UNION ORGANIZATION DEVOTED TO INSURING MEMBER SAFETY, CONTRACT NEGOTIATIONS FOR WAGES, HEALTH INSURANCE, PENSION BENEFITS, TRAINING BENEFITS, WORKING CONDITION BENEFITS, AND ETC.

990 for the year ended December 31, 2025

Program accomplishments

  • LABOR UNION ORGANIZATION DEVOTED TO INSURING MEMBER SAFETY, CONTRACT NEGOTIATIONS FOR WAGES, HEALTH INSURANCE, PENSION BENEFITS, TRAINING BENEFITS, WORKING CONDITION BENEFITS, AND ETC.

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
61-0235277
Tax-exempt status
501(c)(5): Labor, agricultural or horticultural organization
Donations deductible
No
Exempt since
1962
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$4,816,887
Income (IRS master file)
$1,913,862

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$1,913,862$1,620,839$4,816,887XML
990December 2024$4,733,193$2,953,326$4,337,006XML
990December 2023$1,912,521$1,435,746$2,568,324XML
990December 2022$1,159,045$1,213,807$1,869,425IRS
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 61-0235277).

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 61-0235277.
Is LABORERS INTERNATIONAL UNION OF NORTH AMERICA tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1962.
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 CORNELIUS COTTON.
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; 3 received compensation from the organization, the highest $135,411 (CORNELIUS COTTON, Treasurer).
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 $1,913,862, expenses of $1,620,839 and total assets of $4,816,887 at year end.

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