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Nonprofit · EIN 94-0401878

LABORERS INTERNATIONAL UNION OF NORTH AMERICA

Also known as 324 LOCAL UNION

Tax-exempt · MARTINEZ, CA 94553

Financials

$4.7M$4.6M2023$4.5M$4.5M2024$4.6M$4.5M2025
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$4,552,189$4,512,672$39,517$9,572,538$18,292$9,554,246
December 31, 2024990$4,484,343$4,519,439-$35,096$9,524,199$9,470$9,514,729
December 31, 2023990$4,674,488$4,606,895$67,593$9,570,105$20,280$9,549,825
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$0
Program service revenue
$4,242,017
Investment income
$248,275
Net rental income
$10,020
Other revenue
$61,897

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$1,226,802
Other salaries and wages
$185,698
Salaries, compensation and benefits (total)
$2,414,152
Professional fundraising fees
$0
Legal fees
$6,636
Accounting fees
$27,196
Travel
$52,097
Depreciation
$106,650
Program services (functional)
$1,442,908
Management and general (functional)
$3,069,764

Balance sheet and other

Total assets, start of year
$9,524,199
Total assets, end of year
$9,572,538
Total liabilities, end of year
$18,292
Net assets, end of year
$9,554,246
Land, buildings and equipment
$1,100,378
Gross receipts
$4,552,189
Employees
13
Year formed
1920
State of legal domicile
CA

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
EDUARDO ESPINOZABUS MGR-SEC-TREAS
Officer
40$223,103
DOUG LEMOINEBUS AGENTPAST PRESIDENT
Officer
40$175,283
JAIME OLIVARESEXECUTIVE BOARDBUS AGENT
Officer
40$166,582
TRANQUILLINO CURIELRECORDING SECBUS AGENT
Officer
40$166,582
LORENZO LOMELIBUSINESS AGENT
Officer
40$166,582
KEITH LEMOINEPAST BUS MGR-SECTREAS
Officer
40$124,478
MICHAEL REDMONEXEC BOARDBUS AGENT
Officer
40$110,047
TRESTON SHULLVICE PRESIDENT
Officer
40$68,485
LARRY PROCTORPAST PRESIDENT
Officer
40$25,660
FERNANDO VELASQUEZ JrAUDITOR
Officer
5$0
DANIEL BARWELAEXECUTIVE BOARD
Officer
5$0
KENNETH TALTONAUDITOR
Officer
5$0
ERIK CARTERSGT-AT-ARMS
Officer
5$0
OSCAR ESPARZAAUDITOR
Officer
5$0
990 for the year ended December 31, 2024: 14 people
NameTitleHours / weekCompensation
KEITH LEMOINEPAST BUS MGR-SECTREAS
Officer
40$250,738
EDUARDO ESPINOZARECORDING SECRETARYBUS MGR
Officer
40$182,098
DOUG LEMOINEPRESIDENT
Officer
40$166,497
TRESTON SHULLVICE PRESIDENT
Officer
40$166,497
LARRY PROCTORPAST PRESIDENT
Officer
40$166,497
JAIME OLIVARESEXECUTIVE BOARD
Officer
40$150,413
FERNANDO CAMPOSEXECUTIVE BOARD
Officer
40$85,699
TRANQUILLINO CURIELEXECUTIVE BOARD
Officer
40$48,112
DAVID GEORGEPAST BUSINESS AGENT
Officer
40$26,781
FRANK BECERRASGT AT ARMS
Officer
5$0
FERNANDO VELASQUEZ JRAUDITOR
Officer
5$0
DANIEL BARWELAEXECUTIVE BOARD
Officer
5$0
FRANK BECERRASGT AT ARMS
Officer
5$0
KENNETH TALTONAUDITOR
Officer
5$0
990 for the year ended December 31, 2023: 12 people
NameTitleHours / weekCompensation
KEITH LEMOINEBUS MGR-SECTREAS
Officer
40$242,113
EDUARDO ESPINOZARECORDING SECRETARY
Officer
40$174,733
FERNANDO CAMPOSEXECUTIVE BOARD
Officer
40$159,134
TRESTON SHULLVICE PRESIDENT
Officer
40$159,134
JOE CABADAPAST EXECUTIVE BOARD
Officer
40$159,134
DAVID GEORGEBUSINESS AGENT
Officer
40$159,134
LARRY PROCTORPRESIDENT
Officer
40$159,134
DOUG LEMOINEAUDITOR
Officer
40$158,533
ERIC HOWARDPAST EXECUTIVE BOARD
Officer
5$0
FRANK BECERRASGT AT ARMS
Officer
5$0
JAIME OLIVARESAUDITOR
Officer
5$0
KEYO JOHNSONAUDITOR
Officer
5$0

Address and contacts

Address (IRS master file)
611 BERRELLESA ST, MARTINEZ, CA 94553-1537
In care of
% EDUARDO ESPINOZA
Principal officer (990 for 2025)
DOUG LEMOINE, 611 BARRELLESA STREET, MARTINEZ, CA 945531537
Signed the 990
EDUARDO ESPINOZA, BUS MGR-SEC-TREAS
Phone
(925) 228-0930
Return prepared by
ISLIP COMPANY

California records

California keeps its own records of charities and corporations. Search them by EIN 94-0401878 or by the name LABORERS INTERNATIONAL UNION OF NORTH AMERICA.

Attorney General, Registry of Charities and Fundraisers
Registration status and filed reports (CT-TR-1, RRF-1)

Mission

TO PROMOTE BETTER WAGES, BENEFITS AND WORKING CONDITIONS FOR OUR MEMBERS.

990 for the year ended December 31, 2025

Program accomplishments

  • ACHIEVED THE PROMOTION OF BETTER WAGES, BENEFITS AND WORKING CONDITIONS FOR OUR MEMBERS.
    Expenses $1,442,908

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
94-0401878
Tax-exempt status
501(c)(5): Labor, agricultural or horticultural organization
Donations deductible
No
Exempt since
1964
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$9,572,538
Income (IRS master file)
$4,552,189

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$4,552,189$4,512,672$9,572,538XML
990December 2024$4,484,343$4,519,439$9,524,199XML
990December 2023$4,674,488$4,606,895$9,570,105XML
990December 2022$4,805,837$4,547,546$9,494,017IRS
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 94-0401878).

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 94-0401878.
Is LABORERS INTERNATIONAL UNION OF NORTH AMERICA tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1964.
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 DOUG LEMOINE.
Who are the officers and directors of LABORERS INTERNATIONAL UNION OF NORTH AMERICA?
The 990 for the year ended December 31, 2025 lists 14 people; 9 received compensation from the organization, the highest $223,103 (EDUARDO ESPINOZA, BUS MGR-SEC-TREAS).
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 $4,552,189, expenses of $4,512,672 and total assets of $9,572,538 at year end.

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