Nonprofit · EIN 95-0799280
LABORERS INTERNATIONAL UNION OF NORTH AMERICA
Also known as 345 LOCAL UNION
Tax-exempt · BURBANK, CA 91508
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,028,354 | $1,051,910 | -$23,556 | $2,463,673 | $0 | $2,463,673 |
| December 31, 2024 | 990 | $1,022,342 | $1,051,455 | -$29,113 | $2,422,762 | $0 | $2,422,762 |
| December 31, 2023 | 990 | $1,019,792 | $957,333 | $62,459 | $2,448,000 | $0 | $2,448,000 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $899,863
- Investment income
- $124,220
- Other revenue
- $4,271
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $406,506
- Other salaries and wages
- $67,322
- Salaries, compensation and benefits (total)
- $558,460
- Professional fundraising fees
- $0
- Legal fees
- $736
- Accounting fees
- $25,325
- Occupancy
- $24,471
- Travel
- $17,713
- Depreciation
- $8,285
Balance sheet and other
- Total assets, start of year
- $2,422,762
- Total assets, end of year
- $2,463,673
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,463,673
- Land, buildings and equipment
- $6,460
- Publicly traded securities
- $1,175,942
- Gross receipts
- $1,028,354
- Employees
- 3
- Volunteers
- 21
- Year formed
- 1934
- 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.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| AGUSTIN J PALOS | BUS MGR./SEC'Y-TREASURER Trustee or director, Officer | 50 | $168,806 | $81,173 |
| ED LEARN | bus mgr./sec'y-treasurer-PAS Trustee or director, Officer | 50 | $88,104 | $33,574 |
| LEONARDO RIVERA | PRESIDENT Trustee or director | 2 | $10,448 | $0 |
| PHILLIP ESCOBAR JR | SERGEANT AT ARMS Trustee or director | 1 | $6,600 | $0 |
| CHADNEY BROWN | VICE PRESIDENT Trustee or director, Officer | 1 | $6,600 | $0 |
| GABRIEL DIAZ | RECORDING SECRETARY Trustee or director, Officer | 1 | $6,600 | $0 |
| JONATHAN LUNA | EXECUTIVE BOARD Trustee or director | 1 | $6,580 | $0 |
| FRANCISCO J PALOS | EXECUTIVE BOARD Trustee or director | 1 | $6,478 | $0 |
| JOSE L HERNANDEZ | EXECUTIVE BOARD Trustee or director | 1 | $5,550 | $0 |
| JOSEPH H HERRERA | AUDITOR Trustee or director | 1 | $2,400 | $0 |
| GERARDO MURGUIA | AUDITOR Trustee or director | 1 | $1,800 | $0 |
| RUBEN MARQUEZ | AUDITOR Trustee or director | 1 | $1,600 | $0 |
990 for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ED LEARN | bus mgr./sec'y-treasurer Trustee or director, Officer | 50 | $178,878 | $82,882 |
| AGUSTIN J PALOS | President Trustee or director, Officer | 45 | $124,354 | $67,483 |
| LEONARDO RIVERA | EXECUTIVE BOARD Trustee or director | 1 | $7,930 | $0 |
| JONATHAN LUNA | EXECUTIVE BOARD Trustee or director | 1 | $6,600 | $0 |
| PHILLIP ESCOBAR JR | SERGEANT AT ARMS Trustee or director | 1 | $6,050 | $0 |
| FRANCISCO J PALOS | EXECUTIVE BOARD Trustee or director | 1 | $6,050 | $0 |
| CHADNEY BROWN | VICE PRESIDENT Trustee or director, Officer | 1 | $5,490 | $0 |
| GABRIEL DIAZ | RECORDING SECRETARY Trustee or director, Officer | 1 | $3,000 | $0 |
| JOSE L HERNANDEZ | AUDITOR Trustee or director | 1 | $2,200 | $0 |
| JOSEPH H HERRERA | AUDITOR Trustee or director | 1 | $2,000 | $0 |
| GERARDO MURGUIA | AUDITOR Trustee or director | 1 | $1,800 | $0 |
| LAURO VARGAS | EXECUTIVE BOARD - PAST Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 14 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ED LEARN | bus mgr./sec'y-treasurer Trustee or director, Officer | 50 | $170,486 | $78,800 |
| AGUSTIN J PALOS | President Trustee or director, Officer | 45 | $118,982 | $66,546 |
| JOSE S HERNANDEZ | PRESIDENT - PAST Trustee or director | 2 | $7,550 | $0 |
| CHADNEY BROWN | VICE PRESIDENT Trustee or director | 1 | $6,350 | $0 |
| JONATHAN LUNA | EXECUTIVE BOARD Trustee or director | 1 | $6,350 | $0 |
| PHILLIP ESCOBAR JR | SERGEANT AT ARMS Trustee or director | 1 | $5,250 | $0 |
| MARIO URIBE | recording secretary - PAST Trustee or director | 1 | $3,130 | $0 |
| GABRIEL DIAZ | RECORDING SECRETARY Trustee or director | 1 | $3,000 | $0 |
| FRANCISCO J PALOS | EXECUTIVE BOARD Trustee or director | 1 | $2,750 | $0 |
| LAURO VARGAS | EXECUTIVE BOARD - PAST Trustee or director | 1 | $2,500 | $0 |
| Leonard Rivera | auditor Trustee or director | 1 | $1,800 | $0 |
| GERARDO MURGUIA | AUDITOR Trustee or director | 1 | $1,400 | $0 |
| JOSEPH H HERRERA | AUDITOR Trustee or director | 1 | $800 | $0 |
| JOSE L HERNANDEZ | AUDITOR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 3339, BURBANK, CA 91508-3339
- In care of
- % JAIME PALOS
- Principal officer (990 for 2025)
- JAIME PALOS, 1516 N SAN FERNANDO BLVD, BURBANK, CA 91508
- Signed the 990
- JAIME PALOS, BUS MGR/SEC'Y-TREASU
- Phone
- (818) 846-1303
- Return prepared by
- MILLER KAPLAN ARASE LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 95-0799280 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)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
TO UNITE GUNITE AND SHOTCRETE WORKERS IN A MANNER TO PROMOTE ECONOMIC WELFARE AND WORKING CONDITIONS THROUGH THE COLLECTIVE BARGAINING PROCESS AND RAISE JOB AWARENESS.
Program accomplishments
- TO UNITE GUNITE AND SHOTCRETE WORKERS IN A MANNER TO PROMOTE ECONOMIC WELFARE AND WORKING CONDITIONS THROUGH THE COLLECTIVE BARGAINING PROCESS AND RAISE JOB AWARENESS.
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 | 990 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
- 95-0799280
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1944
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0121: LABORERS INTERNATIONAL UNION OF NORTH AMERICA
- Assets (IRS master file)
- $2,463,673
- Income (IRS master file)
- $1,028,354
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,028,354 | $1,051,910 | $2,463,673 | IRS |
| 990 | December 2024 | $1,022,342 | $1,051,455 | $2,422,762 | IRS |
| 990 | December 2023 | $1,019,792 | $957,333 | $2,448,000 | XML |
| 990 | December 2022 | $1,003,839 | $846,064 | $2,313,768 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 95-0799280).
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 95-0799280.
- Is LABORERS INTERNATIONAL UNION OF NORTH AMERICA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1944.
- 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 JAIME PALOS.
- Who are the officers and directors of LABORERS INTERNATIONAL UNION OF NORTH AMERICA?
- The 990 for the year ended December 31, 2025 lists 12 people; 12 received compensation from the organization, the highest $168,806 (AGUSTIN J PALOS, BUS MGR./SEC'Y-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 $1,028,354, expenses of $1,051,910 and total assets of $2,463,673 at year end.
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