Nonprofit · EIN 66-0324014
LABORERS INTERNATIONAL UNION OF NORTH AMERICA
Also known as 313 LOCAL MAIL HANDLERS
Tax-exempt · SAN JUAN, PR 00936
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $228,630 | $186,161 | $42,469 | $256,184 | $4,835 | $251,349 |
| December 31, 2023 | 990 | $211,282 | $165,369 | $45,913 | $214,815 | $5,935 | $208,880 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $228,630
- Membership dues
- $228,630
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $99,488
- Salaries, compensation and benefits (total)
- $99,488
- Professional fundraising fees
- $0
Balance sheet and other
- Total assets, start of year
- $214,815
- Total assets, end of year
- $256,184
- Total liabilities, end of year
- $4,835
- Net assets, end of year
- $251,349
- Net assets without donor restrictions
- $251,349
- Gross receipts
- $228,630
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2024
- State of legal domicile
- PR
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| IDELFONSO RIVERA | BRANCH PRESIDENT Officer | 20 | $11,200 |
| MAURICE TORRES | PRESIDENT Officer | 40 | $10,800 |
| JUAN A MORALES | VICE PRESIDENT Officer | 20 | $9,954 |
| ELSIE E DOS SANTOS | TREASURER Officer | 20 | $4,200 |
| CESAR VIANA | STATE BOARD REP Officer | 20 | $3,150 |
| ERIKA VILLANUEVA | RECORDING SECRETARY Officer | 10 | $2,252 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MAURICE TORRES | PRESIDENT Officer | 40 | $10,800 |
| JUAN A MORALES | VICE PRESIDENT Officer | 20 | $9,967 |
| IDELFONSO RIVERA | NEWLY APPOINTED BRANCH PRESIDENT Officer | 40 | $9,050 |
| JESE CARRION | PAST BRANCH PRESIDENT Officer | 20 | $7,500 |
| ELSIE E DOS SANTOS | TREASURER Officer | 10 | $4,200 |
| CESAR VIANA | STATE BOARD MEMBER Officer | 10 | $1,800 |
| ERIKA VILLANUEVA | RECORDING SECRETARY Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 366086, SAN JUAN, PR 00936-6086
- In care of
- % MAURICE TORRES
- Principal officer (990 for 2024)
- MAURICE TORRES, 311 AVE ELEANOR ROOSEVELT, SAN JUAN, PUERTO RICO 00918, RQ
- Signed the 990
- ELSIE E DOS SANTOS, TREASURER
- Phone
- (939) 217-0298
Mission
PROVIDE HELP AND SUPPORT TO UNION MEMBERS. TO MEET AND NEGOTIATE WITH MANAGEMENT TO MAKE THEIR WORKPLACE SAFE AND BETTER.
Program accomplishments
- N A0
- N A0
- N A0
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 | Not 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
- 66-0324014
- 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
- Group exemption
- 0121: LABORERS INTERNATIONAL UNION OF NORTH AMERICA
- Assets (IRS master file)
- $256,184
- Income (IRS master file)
- $228,630
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $228,630 | $186,161 | $256,184 | XML |
| 990 | December 2023 | $211,282 | $165,369 | $214,815 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | 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 66-0324014).
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 66-0324014.
- 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 December 31, 2025) is due May 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 December 2024.
- Who is the principal officer of LABORERS INTERNATIONAL UNION OF NORTH AMERICA?
- The 990 for the year ended December 31, 2024 names MAURICE TORRES.
- Who are the officers and directors of LABORERS INTERNATIONAL UNION OF NORTH AMERICA?
- The 990 for the year ended December 31, 2024 lists 6 people; 6 received compensation from the organization, the highest $11,200 (IDELFONSO RIVERA, BRANCH PRESIDENT).
- How much revenue does LABORERS INTERNATIONAL UNION OF NORTH AMERICA have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $228,630, expenses of $186,161 and total assets of $256,184 at year end.
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