Civic Intelligence

Laborers International Union of Na 235

EIN 13-3728097 • 501(c)5 • Elmsford, NY

Profile

LIUNA stands for fairness for working people, regardless of color, gender,race or ethnicity, no matter our country of origin.We stand for helping employers succeed based on providing the highestquality of work in the world and by being responsible members of ourcommunities.LIUNA stands for individual advancement and opening the doors to newopportunity by offering members and employers the best free adult educationsystem there is, with training in the skills needed to build our communities andour countries.We stand for a strong union movement that can restore the strength of themiddle class, and we are doing our share with one of the union movementsmost ambitious organizing commitments to help tens of thousands of workingpeople join together.

41 Knollwood RoadElmsford, NY 10523

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

33rd percentile

0.00x

Higher debt load relative to assets than 33% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

36th percentile

0.00x

Higher debt load relative to revenue than 36% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Net Margin

4th percentile

-25%

Higher net margin than 4% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

95th percentile

$292,930

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 16.9% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Asset Growth

11th percentile

-7.6%

Faster asset growth than 11% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

11th percentile

-10%

Faster revenue growth than 11% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Down

$4,264,765

Down $351,784 (-7.6%) from 2023

Liabilities

Down

$4,971

Down $2,819 (-36%) from 2023

Net Assets

Down

$4,259,794

Down $348,965 (-7.6%) from 2023

Operations
Liabilities / Revenue36th percentileNet Margin4th percentile

Revenue

Down

$1,735,515

Down $201,204 (-10%) from 2023

Expenses

Up

$2,172,833

Up $269,040 (+14%) from 2023

Net Income

Down

-$437,318

Down $470,244 (-1428%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth11th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2010: $3,751,029Liabilities 2010: $0Net Assets 2010: $3,751,0292010Assets 2011: $3,458,019Liabilities 2011: $0Net Assets 2011: $3,458,0192011Assets 2012: $3,137,142Liabilities 2012: $0Net Assets 2012: $3,137,1422012Assets 2013: $3,026,449Liabilities 2013: $0Net Assets 2013: $3,026,4492013Assets 2014: $3,325,008Liabilities 2014: $0Net Assets 2014: $3,325,0082014Assets 2015: $2,998,614Liabilities 2015: $0Net Assets 2015: $2,998,6142015Assets 2016: $2,927,553Liabilities 2016: $1Net Assets 2016: $2,927,5522016Assets 2017: $3,227,393Liabilities 2017: $0Net Assets 2017: $3,227,3932017Assets 2018: $3,808,436Liabilities 2018: $3,602Net Assets 2018: $3,804,8342018Assets 2019: $4,196,854Liabilities 2019: $2,557Net Assets 2019: $4,194,2972019Assets 2020: $4,351,133Liabilities 2020: $3,353Net Assets 2020: $4,347,7802020Assets 2021: $4,813,612Liabilities 2021: $4,148Net Assets 2021: $4,809,4642021Assets 2022: $4,517,830Liabilities 2022: $67,587Net Assets 2022: $4,450,2432022Assets 2023: $4,616,549Liabilities 2023: $7,790Net Assets 2023: $4,608,7592023Assets 2024: $4,264,765Liabilities 2024: $4,971Net Assets 2024: $4,259,7942024

Highlighted filing

2024

Assets$4,264,765
Liabilities$4,971
Net Assets$4,259,794
Open 2024 Filing

Operations Trend

Revenue Growth11th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,198,6752010Expenses 2011: $1,226,7362011Expenses 2012: $1,243,9932012Revenue 2013: $1,191,920Expenses 2013: $1,277,654Net Income 2013: -$85,7342013Revenue 2014: $1,480,148Expenses 2014: $1,741,751Net Income 2014: -$261,6032014Revenue 2015: $1,632,587Expenses 2015: $1,958,981Net Income 2015: -$326,3942015Revenue 2016: $1,495,548Expenses 2016: $1,566,610Net Income 2016: -$71,0622016Revenue 2017: $1,722,521Expenses 2017: $1,564,819Net Income 2017: $157,7022017Revenue 2018: $2,297,718Expenses 2018: $1,704,619Net Income 2018: $593,0992018Revenue 2019: $1,976,542Expenses 2019: $1,587,079Net Income 2019: $389,4632019Revenue 2020: $1,645,733Expenses 2020: $1,492,250Net Income 2020: $153,4832020Revenue 2021: $1,953,526Expenses 2021: $1,731,766Net Income 2021: $221,7602021Revenue 2022: $1,889,178Expenses 2022: $1,867,674Net Income 2022: $21,5042022Revenue 2023: $1,936,719Expenses 2023: $1,903,793Net Income 2023: $32,9262023Revenue 2024: $1,735,515Expenses 2024: $2,172,833Net Income 2024: -$437,3182024

Highlighted filing

2024

Revenue$1,735,515
Expenses$2,172,833
Net Income-$437,318
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,264,765
Liabilities
$4,971
Net assets
$4,259,794
Revenue
$1,735,515
Expenses
$2,172,833
Net income
-$437,318
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.26$0.00$4.26$1.74$2.17$0.44
2023Detailed filing. Detailed filing data is available for this year.$4.62$0.01$4.61$1.94$1.90$0.03
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.52$0.07$4.45$1.89$1.87$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.81$0.00$4.81$1.95$1.73$0.22
2020Detailed filing. Detailed filing data is available for this year.$4.35$0.00$4.35$1.65$1.49$0.15
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.20$0.00$4.19$1.98$1.59$0.39
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.81$0.00$3.80$2.30$1.70$0.59
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.23$0.00$3.23$1.72$1.56$0.16
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.93$0.00$2.93$1.50$1.57$0.07
2015Detailed filing. Detailed filing data is available for this year.$3.00$0.00$3.00$1.63$1.96$0.33
2014Detailed filing. Detailed filing data is available for this year.$3.33$0.00$3.33$1.48$1.74$0.26
2013Detailed filing. Detailed filing data is available for this year.$3.03$0.00$3.03$1.19$1.28$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.14$0.00$3.14$1.24
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.46$0.00$3.46$1.23
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.75$0.00$3.75$1.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 12, 2025
Return Version
2024v5.1
Gross Receipts
$2,099,699
Mission and Program Overview

Mission

LIUNA stands for fairness for working people, regardless of color, gender,race or ethnicity, no matter our country of origin.We stand for helping employers succeed based on providing the highestquality of work in the world and by being responsible members of ourcommunities.LIUNA stands for individual advancement and opening the doors to newopportunity by offering members and employers the best free adult educationsystem there is, with training in the skills needed to build our communities andour countries.We stand for a strong union movement that can restore the strength of themiddle class, and we are doing our share with one of the union movementsmost ambitious organizing commitments to help tens of thousands of workingpeople join together.

LIUNA stands for dairness for working people, regardless of color, gender, race or ethnicity, no matter our country of origin. We stand for helping employers succeed based on providing the highest quality of work in the world and by being responnsible members of our communities. LIUNA stands for individual advancement and opening doors to new opportunity by offering members and employers the best free adult education system there is, with training in the skills needed to build our communities and our countries. We stand for a strong union movement that can restore the strength of the middle class, and we are doing our share with one of the union movement's most ambitious organizing commitments to help tens of thousands of working people join together.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,408,591$3,391,494▼ $17,097
Cash and Non-Interest-Bearing Accounts$977,743$640,510▼ $337,233
Land, Buildings, and Equipment, Net$224,432$139,124▼ $85,308
Savings and Temporary Cash Investments$5,783$93,636▲ $87,853
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$4,616,549$4,264,765▼ $351,784
Other Assets Total-$1-
Liabilities
Other Liabilities$4,198$2,702▼ $1,496
Accounts Payable and Accrued Expenses$3,592$2,269▼ $1,323
Total Liabilities$7,790$4,971▼ $2,819
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,608,759$4,259,794▼ $348,965
Total Net Assets Fund Balance$4,608,759$4,259,794▼ $348,965
Total Liabilities and Net Assets / Fund Balance$4,616,549$4,264,765▼ $351,784

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$123,045$211,277$334,322
Leasehold Improvements$16,079$25,421$41,500
Other Land Buildings-$3,902$3,902
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Ralph MerrittBusiness Man/TrFT$292,930$292,930
Dario BoccarossaBusiness Man/TrFT$217,600$217,600
Miguel CruzPresidentFT$172,438$172,438
Anthony IlardiVice PresidentFT$108,894$108,894
Massimo BuccheriRecording Secre-$650$650
Giuseppe MuiaAuditor-$600$600
Jarainare ArellanoSgt at Arms-$600$600
Jose HelderExecutive Board-$600$600
Michael SerendenskyAuditor-$600$600
Renato LeoneExecutive Board-$600$600
William RowanAuditor-$600$600
Wilfredo MorenoExecutive Board-$550$550
Revenue and Support

Revenue Composition

Contributions and Grants
$1,636,318
Program Service Revenue
$0
Investment Income
$99,197
Other Revenue
$0
Change in Net Assets
$-437,318
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,342,748
Other Expenses$830,085
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$796,662
Other Employee Benefits---$212,720
Pension Plan Contributions---$185,210
Other Salaries and Wages---$89,967
Depreciation Depletion---$85,308
Occupancy---$81,746
Payroll Taxes---$58,189
All Other Expenses---$51,188
Fees for Services Legal---$50,821
Insurance---$25,798
Information Technology---$25,350
Office Expenses---$17,295
Other Expenses---$16,473
Advertising---$13,168
Fees for Service Investment Mgmnt Fees---$10,340
Total Functional Expenses$0$0$0$2,172,833
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$2,702
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“Presented and reviewed at executive board meeting.”

Form 990, Part VI, Section B, Line 12C

“The written conflict of interest policy is included in the ethics and disciplinary procedure that is part of the constitution by which our organization is governed. Any member or employee of the organization can contact the liuna inspector general with any complaint arising under the constitution, the ethical practices code, or any other disciplinary rule, regulation, practice, or procedure adopted by the liuna general executive board. The ethical practices code explains the disciplinary procedure that must be followed when necessary and the independent officers who are entrusted to enforce the code.”

Form 990, Part VI, Section C, Line 19

“The constitution and ethics and disciplinary procedure is avaliable through the united states dept of labor, olms, online public disclosure room. The information is filed under laborers international union of north america, who files the information on behalf of all affiliated organizations. In addition, our organization files an annual financial report with the dept of labor which can be obtained on the online public disclosure room.”

Filing and Contact Details

Filer

Filer Name
Laborers International Union of Na 235
EIN
13-3728097
Phone
9145923020
Address
41 Knollwood Road, Elmsford, NY 10523

Signing Officer

Name
Ralph Merritt
Title
Business Man/Tr
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
12
Independent Board Members
12
Employees
4

Preparer

Firm
Marshall & Moss LLP
Address
1400 Old Country Road Ste 406, Westbury, NY 11590
Preparer
Patrick Moss
Phone
5163339010
Raw XML AppendixShowing 400 of 410 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0LIUNA stands for dairness for working people, regardless of color, gender, race or ethnicity, no matter our country of origin. We stand for helping employers succeed based on providing the highest quality of work in the world and by being responnsible members of our communities. LIUNA stands for individual advancement and opening doors to new opportunity by offering members and employers the best free adult education system there is, with training in the skills needed to build our communities and our countries. We stand for a strong union movement that can restore the strength of the middle class, and we are doing our share with one of the union movement's most ambitious organizing commitments to help tens of thousands of working people join together.
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Dario Boccarossa
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1Miguel Cruz
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2Ralph Merritt
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Business Man/Tr
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1President
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRESENTED AND REVIEWED AT EXECUTIVE BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE WRITTEN CONFLICT OF INTEREST POLICY IS INCLUDED IN THE ETHICS AND DISCIPLINARY PROCEDURE THAT IS PART OF THE CONSTITUTION BY WHICH OUR ORGANIZATION IS GOVERNED. ANY MEMBER OR EMPLOYEE OF THE ORGANIZATION CAN CONTACT THE LIUNA INSPECTOR GENERAL WITH ANY COMPLAINT ARISING UNDER THE CONSTITUTION, THE ETHICAL PRACTICES CODE, OR ANY OTHER DISCIPLINARY RULE, REGULATION, PRACTICE, OR PROCEDURE ADOPTED BY THE LIUNA GENERAL EXECUTIVE BOARD. THE ETHICAL PRACTICES CODE EXPLAINS THE DISCIPLINARY PROCEDURE THAT MUST BE FOLLOWED WHEN NECESSARY AND THE INDEPENDENT OFFICERS WHO ARE ENTRUSTED TO ENFORCE THE CODE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CONSTITUTION AND ETHICS AND DISCIPLINARY PROCEDURE IS AVALIABLE THROUGH THE UNITED STATES DEPT OF LABOR, OLMS, ONLINE PUBLIC DISCLOSURE ROOM. THE INFORMATION IS FILED UNDER LABORERS INTERNATIONAL UNION OF NORTH AMERICA, WHO FILES THE INFORMATION ON BEHALF OF ALL AFFILIATED ORGANIZATIONS. IN ADDITION, OUR ORGANIZATION FILES AN ANNUAL FINANCIAL REPORT WITH THE DEPT OF LABOR WHICH CAN BE OBTAINED ON THE ONLINE PUBLIC DISCLOSURE ROOM.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
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IRS990/USAddress/AddressLine1Txt041 Knollwood Road
IRS990/USAddress/CityNm0Elmsford
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd010523
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Ralph Merritt
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LABORERS INTERNATIONAL UNION OF NA 235
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ReturnHeader/Filer/PhoneNum09145923020
ReturnHeader/Filer/USAddress/AddressLine1Txt041 Knollwood Road
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0113360166
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Marshall & Moss LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01400 Old Country Road Ste 406
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Westbury

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