Civic Intelligence

Laborers International Union Local Union 824

EIN 24-0790534 • 501(c)5 • Bellefonte, PA

Profile

Provide representation and benefits for union members

316 West Linn StreetBellefonte, PA 16823

n/A

Siviq Scores

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

Liabilities / Assets

59th percentile

0.01x

Higher debt load relative to assets than 59% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.01x

Higher debt load relative to revenue than 62% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Net Margin

21st percentile

-5.3%

Higher net margin than 21% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

95th percentile

$191,002

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 59.8% of source-year revenue.

501(c)5 • $500k-$1M nonprofits • Source year 2025

Asset Growth

25th percentile

-2.9%

Faster asset growth than 25% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

35th percentile

-0.3%

Faster revenue growth than 35% of similar nonprofits.

501(c)5 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$581,594

Down $17,313 (-2.9%) from 2024

Liabilities

Down

$3,207

Down $398 (-11%) from 2024

Net Assets

Down

$578,387

Down $16,915 (-2.8%) from 2024

Operations
Liabilities / Revenue62nd percentileNet Margin21st percentile

Revenue

Down

$319,168

Down $835 (-0.3%) from 2024

Expenses

Down

$336,083

Down $6,165 (-1.8%) from 2024

Net Income

Up

-$16,915

Up $5,330 (+24%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth25th percentile

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

$800K$600K$400K$200K$0Assets 2010: $371,155Liabilities 2010: $3,252Net Assets 2010: $367,9032010Assets 2011: $371,955Liabilities 2011: $3,199Net Assets 2011: $368,7562011Assets 2012: $347,083Liabilities 2012: $3,298Net Assets 2012: $343,7852012Assets 2013: $319,935Liabilities 2013: $2,835Net Assets 2013: $317,1002013Assets 2014: $342,659Liabilities 2014: $2,748Net Assets 2014: $339,9112014Assets 2015: $337,790Liabilities 2015: $3,197Net Assets 2015: $334,5932015Assets 2016: $342,423Liabilities 2016: $3,117Net Assets 2016: $339,3062016Assets 2017: $355,925Liabilities 2017: $4,074Net Assets 2017: $351,8512017Assets 2018: $360,505Liabilities 2018: $2,499Net Assets 2018: $358,0062018Assets 2019: $372,085Liabilities 2019: $4,048Net Assets 2019: $368,0372019Assets 2020: $363,422Liabilities 2020: $2,368Net Assets 2020: $361,0542020Assets 2021: $563,853Liabilities 2021: $2,976Net Assets 2021: $560,8772021Assets 2022: $578,614Liabilities 2022: $2,598Net Assets 2022: $576,0162022Assets 2023: $619,389Liabilities 2023: $1,842Net Assets 2023: $617,5472023Assets 2024: $598,907Liabilities 2024: $3,605Net Assets 2024: $595,3022024Assets 2025: $581,594Liabilities 2025: $3,207Net Assets 2025: $578,3872025

Highlighted filing

2025

Assets$581,594
Liabilities$3,207
Net Assets$578,387
Open 2025 Filing

Operations Trend

Revenue Growth35th percentile

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

$600K$400K$200K$0-$200KExpenses 2010: $256,9872010Expenses 2011: $264,9532011Expenses 2012: $278,3952012Revenue 2013: $239,881Expenses 2013: $266,566Net Income 2013: -$26,6852013Revenue 2014: $291,830Expenses 2014: $269,019Net Income 2014: $22,8112014Revenue 2015: $274,993Expenses 2015: $280,311Net Income 2015: -$5,3182015Revenue 2016: $287,540Expenses 2016: $282,827Net Income 2016: $4,7132016Revenue 2017: $309,218Expenses 2017: $296,673Net Income 2017: $12,5452017Revenue 2018: $318,267Expenses 2018: $312,112Net Income 2018: $6,1552018Revenue 2019: $310,294Expenses 2019: $302,554Net Income 2019: $7,7402019Revenue 2020: $284,329Expenses 2020: $293,601Net Income 2020: -$9,2722020Revenue 2021: $506,742Expenses 2021: $306,919Net Income 2021: $199,8232021Revenue 2022: $319,963Expenses 2022: $304,824Net Income 2022: $15,1392022Revenue 2023: $359,089Expenses 2023: $317,557Net Income 2023: $41,5322023Revenue 2024: $320,003Expenses 2024: $342,248Net Income 2024: -$22,2452024Revenue 2025: $319,168Expenses 2025: $336,083Net Income 2025: -$16,9152025

Highlighted filing

2025

Revenue$319,168
Expenses$336,083
Net Income-$16,915
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$581,594
Liabilities
$3,207
Net assets
$578,387
Revenue
$319,168
Expenses
$336,083
Net income
-$16,915
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.82$0.03$5.78$3.19$3.36$0.17
2024Detailed filing. Detailed filing data is available for this year.$5.99$0.04$5.95$3.20$3.42$0.22
2023Detailed filing. Detailed filing data is available for this year.$6.19$0.02$6.18$3.59$3.18$0.42
2022Detailed filing. Detailed filing data is available for this year.$5.79$0.03$5.76$3.20$3.05$0.15
2021Detailed filing. Detailed filing data is available for this year.$5.64$0.03$5.61$5.07$3.07$2.00
2020Detailed filing. Detailed filing data is available for this year.$3.63$0.02$3.61$2.84$2.94$0.09
2019Detailed filing. Detailed filing data is available for this year.$3.72$0.04$3.68$3.10$3.03$0.08
2018Detailed filing. Detailed filing data is available for this year.$3.61$0.02$3.58$3.18$3.12$0.06
2017Detailed filing. Detailed filing data is available for this year.$3.56$0.04$3.52$3.09$2.97$0.13
2016Detailed filing. Detailed filing data is available for this year.$3.42$0.03$3.39$2.88$2.83$0.05
2015Detailed filing. Detailed filing data is available for this year.$3.38$0.03$3.35$2.75$2.80$0.05
2014Detailed filing. Detailed filing data is available for this year.$3.43$0.03$3.40$2.92$2.69$0.23
2013Detailed filing. Detailed filing data is available for this year.$3.20$0.03$3.17$2.40$2.67$0.27
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.47$0.03$3.44$2.78
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.72$0.03$3.69$2.65
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.71$0.03$3.68$2.57
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 26, 2026
Return Version
2025v4.0
Gross Receipts
$319,168
Mission and Program Overview

Mission

To improve the economic standards and working conditions of its members through collective bargaining with employers. The union negotiates labor contracts for its members providing competitive wages, health and retirement benefits, and safe working conditions and represents its members in disputes with management.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$239,080$240,659▲ $1,579
Cash and Non-Interest-Bearing Accounts$209,294$186,730▼ $22,564
Savings and Temporary Cash Investments$150,533$154,205▲ $3,672
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$598,907$581,594▼ $17,313
Liabilities
Other Liabilities$3,605$3,207▼ $398
Total Liabilities$3,605$3,207▼ $398
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$595,302$578,387▼ $16,915
Total Net Assets Fund Balance$595,302$578,387▼ $16,915
Total Liabilities and Net Assets / Fund Balance$598,907$581,594▼ $17,313

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$13,236$13,236
Other Securities$128,468--
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeffrey HornerBusiness ManagerFT$106,646$84,356$191,002
Albert Young IiiSecretary-treasurer-$1,200-$1,200
Christian BeveridgeRecording Secretary-$1,100-$1,100
Frank a MinielliExecutive Board Member-$1,100-$1,100
Joseph HavensPresident-$1,100-$1,100
Richard ButlerSgt-at-arms-$1,100-$1,100
Edwin RhoadesVice-president-$1,020-$1,020
Barry YoungExecutive Board-$1,000-$1,000
Richard J ProbstAuditor-$400-$400
Blake GalvlockAuditor-$360-$360
Teresa J ReeseAuditor-$160-$160
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$315,117
Investment Income
$4,051
Other Revenue
$0
Change in Net Assets
$-16,915

Audited Revenue Reconciliation

Revenue per Audited Statements
$319,168
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$319,168
Total Revenue per Form 990
$319,168
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$241,669
Other Expenses$94,414
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---$199,542
Payments to Affiliates---$59,643
Other Salaries and Wages---$26,244
Payroll Taxes---$10,889
Occupancy---$8,400
Fees for Services Accounting---$7,800
Other Employee Benefits---$4,994
Office Expenses---$2,883
Insurance---$2,568
Fees for Services Other---$940
Other Expenses---$360
All Other Expenses---$156
Total Functional Expenses$0$0$0$336,083

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$336,083
Total Expenses per Audited Statements$336,083
Total Expenses per Form 990$336,083
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes$3,207
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The organization has members”

Form 990, Part VI, Section A, Line 7A

“Dues paying union members elect the officers/executive board of the union.”

Form 990, Part VI, Section A, Line 7B

“Dues paying members approve all of the financial decisions of the union at monthly meetings. Liuna has the authority to make decisions on higher priority items, such as removing board members or dissolution of the organization.”

Form 990, Part VI, Section A, Line 8B

“There are no committee's with the authority to act on behalf of the governing body.”

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

“The business manager reviews the form 990 before it is finalized.”

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

“"the written conflict of interest policy is included in the code of best practices that is part of the constitution by which our organization is governed. Any member or employee of the organization can contact the liuna (an affiliated organization also governed by the constitution) general president with any complaint arising under the constitution, the code of best practices, or any other disciplinary rule, regulation, practice, or procedure adopted by the liuna general executive board. The code of best practices explains the disciplinary procedure that must be followed when necessary and the independent officers who are entrusted to enforce the code. The us department of labor requires all non-clerical employees to report on form lm-30 potential situations where there may be conflicts of interest. This information is open to the public."”

Form 990, Part VI, Section C, Line 19

“The constitution (governing document) and code of best practices (conflict of interest policy) is available through the united states department of labor, olms, online public disclosure room. The information is filed under laborers' international union of north america, which files the information on behalf of all affiliated organizations. In addition, our organization files an annual financial report with the department of labor which can also be obtained on the online public disclosure room.”

Filing and Contact Details

Filer

Filer Name
Laborers International Union
EIN
24-0790534
Phone
8143554161
Address
316 WEST LINN STREET, BELLEFONTE, PA 16823

Signing Officer

Name
Jeffrey Horner
Title
Business Manager
Phone
8143554161
Signed
2026-02-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffrey Horner
Formed
1940
Legal Domicile
Pa
Voting Board Members
7
Independent Board Members
0
Employees
2
Volunteers
0

Preparer

Firm
Kenneth M Wasserman CPA & Company Pc
Address
3616 LIBERTY AVENUE, PITTSBURGH, PA 15201-1326
Preparer
Michael a Drop CPA
Phone
4126217737
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“Form 990,part xii line 2c”

Raw XML Appendix392 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO IMPROVE THE ECONOMIC STANDARDS AND WORKING CONDITIONS OF ITS MEMBERS THROUGH COLLECTIVE BARGAINING WITH EMPLOYERS. THE UNION NEGOTIATES LABOR CONTRACTS FOR ITS MEMBERS PROVIDING COMPETITIVE WAGES, HEALTH AND RETIREMENT BENEFITS, AND SAFE WORKING CONDITIONS AND REPRESENTS ITS MEMBERS IN DISPUTES WITH MANAGEMENT.
IRS990/AllOtherExpensesGrp/TotalAmt0156
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0CHERYL PRISK
IRS990/BooksInCareOfDetail/PhoneNum08143554161
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0316 WEST LINN STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0BELLEFONTE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd016823
IRS990/BusinessRlnWith35CtrlEntInd00
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IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0209294
IRS990/CashNonInterestBearingGrp/EOYAmt0186730
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0199542
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt04051
IRS990/CYOtherExpensesAmt094414
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0315117
IRS990/CYRevenuesLessExpensesAmt0-16915
IRS990/CYSalariesCompEmpBnftPaidAmt0241669
IRS990/CYTotalExpensesAmt0336083
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0319168
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0TO PROMOTE REASONABLE METHODS OF WORK, TO CULTIVATE FEELINGS OF FRIENDSHIP AMONG THOSE OF OUR INDUSTRY, TO SETTLE ALL DISPUTES BETWEEN EMPLOYERS AND EMPLOYEES BY ARBITRATION (IF POSSIBLE), TO ASSIST EACH OTHER IN SICKNESS AND DISTRESS, TO SECURE EMPLOYMENT, TO REDUCE THE HOURS OF DAILY LABOR, TO SECURE ADEQUATE PAY FOR OUR WORK, TO SEEK A HIGHER STANDARD OF LIVING, TO SEEK SECURITY FOR THE INDIVIDUAL, AND BY LEGAL AND PROPER MEANS TO ELEVATE THE MORAL, INTELLECTUAL, AND SOCIAL CONDITIONS OF OUR MEMBERS, THEIR FAMILIES, AND DEPENDENTS, IN THE INTEREST OF A HIGHER STANDARD OF CITIZENSHIP.
IRS990/DescribedInSection501c3Ind00
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IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt02
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt07800
IRS990/FeesForServicesOtherGrp/TotalAmt0940
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
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IRS990/Form990PartVIISectionAGrp/OfficerInd2X
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0JOSEPH HAVENS
IRS990/Form990PartVIISectionAGrp/PersonNm1EDWIN RHOADES
IRS990/Form990PartVIISectionAGrp/PersonNm2BARRY YOUNG
IRS990/Form990PartVIISectionAGrp/PersonNm3ALBERT YOUNG III
IRS990/Form990PartVIISectionAGrp/PersonNm4CHRISTIAN BEVERIDGE
IRS990/Form990PartVIISectionAGrp/PersonNm5FRANK A MINIELLI
IRS990/Form990PartVIISectionAGrp/PersonNm6RICHARD BUTLER
IRS990/Form990PartVIISectionAGrp/PersonNm7JEFFREY HORNER
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY-TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4RECORDING SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXECUTIVE BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6SGT-AT-ARMS
IRS990/Form990PartVIISectionAGrp/TitleTxt7BUSINESS MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt8AUDITOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9AUDITOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10AUDITOR
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01940
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/GroupExemptionNum00121
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt04051
IRS990/InvestmentInJointVentureInd00
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IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0240659
IRS990/IRPDocumentCnt010
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt013236
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt013236
IRS990/LegalDomicileStateCd0PA
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO IMPROVE THE ECONOMIC STANDARDS AND WORKING CONDITIONS OF ITS MEMBERS THROUGH COLLECTIVE BARGAINING WITH EMPLOYERS. THE UNION NEGOTIATES LABOR CONTRACTS FOR ITS MEMBERS PROVIDING COMPETITIVE WAGES, HEALTH AND RETIREMENT BENEFITS, AND SAFE WORKING CONDITIONS AND REPRESENTS ITS MEMBERS IN DISPUTES WITH MANAGEMENT.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0595302
IRS990/NetAssetsOrFundBalancesEOYAmt0578387
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0595302
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0578387
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt08400
IRS990/OfficeExpensesGrp/TotalAmt02883
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt04994
IRS990/OtherExpensesGrp/Desc0TELEPHONE AND UTILITIES
IRS990/OtherExpensesGrp/Desc1PER CAPITA - NONAFFILIA
IRS990/OtherExpensesGrp/Desc2PICNIC EXPENSE
IRS990/OtherExpensesGrp/Desc3STEWARDS
IRS990/OtherExpensesGrp/TotalAmt06832
IRS990/OtherExpensesGrp/TotalAmt12585
IRS990/OtherExpensesGrp/TotalAmt22247
IRS990/OtherExpensesGrp/TotalAmt3360
IRS990/OtherLiabilitiesGrp/BOYAmt03605
IRS990/OtherLiabilitiesGrp/EOYAmt03207
IRS990/OtherSalariesAndWagesGrp/TotalAmt026244
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt059643
IRS990/PayrollTaxesGrp/TotalAmt010889
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JEFFREY HORNER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0DUES AND ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc1INITIATION & READMITTA
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0293739
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt121378
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0293739
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt121378
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt05775
IRS990/PYOtherExpensesAmt0109854
IRS990/PYOtherRevenueAmt0921
IRS990/PYProgramServiceRevenueAmt0313307
IRS990/PYRevenuesLessExpensesAmt0-22245
IRS990/PYSalariesCompEmpBnftPaidAmt0232394
IRS990/PYTotalExpensesAmt0342248
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0320003
IRS990/ReconcilationRevenueExpnssAmt0-16915
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0150533
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0154205
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt013236
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt013236
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0336083
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03207
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0112191
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1128468
IRS990ScheduleD/OtherSecuritiesGrp/Desc0VOYA ANNUITY
IRS990ScheduleD/OtherSecuritiesGrp/Desc1VOYA ANNUITY
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0319168
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt0240659
IRS990ScheduleD/TotalExpensesPerForm990Amt0336083
IRS990ScheduleD/TotalLiabilityAmt03207
IRS990ScheduleD/TotalRevenuePerForm990Amt0319168
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0319168
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0336083
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0106646
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt058772
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt025584
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JEFFREY HORNER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0BUSINESS MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0191002
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DUES PAYING UNION MEMBERS ELECT THE OFFICERS/EXECUTIVE BOARD OF THE UNION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DUES PAYING MEMBERS APPROVE ALL OF THE FINANCIAL DECISIONS OF THE UNION AT MONTHLY MEETINGS. LIUNA HAS THE AUTHORITY TO MAKE DECISIONS ON HIGHER PRIORITY ITEMS, SUCH AS REMOVING BOARD MEMBERS OR DISSOLUTION OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THERE ARE NO COMMITTEE'S WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BUSINESS MANAGER REVIEWS THE FORM 990 BEFORE IT IS FINALIZED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5"THE WRITTEN CONFLICT OF INTEREST POLICY IS INCLUDED IN THE CODE OF BEST PRACTICES THAT IS PART OF THE CONSTITUTION BY WHICH OUR ORGANIZATION IS GOVERNED. ANY MEMBER OR EMPLOYEE OF THE ORGANIZATION CAN CONTACT THE LIUNA (AN AFFILIATED ORGANIZATION ALSO GOVERNED BY THE CONSTITUTION) GENERAL PRESIDENT WITH ANY COMPLAINT ARISING UNDER THE CONSTITUTION, THE CODE OF BEST PRACTICES, OR ANY OTHER DISCIPLINARY RULE, REGULATION, PRACTICE, OR PROCEDURE ADOPTED BY THE LIUNA GENERAL EXECUTIVE BOARD. THE CODE OF BEST PRACTICES EXPLAINS THE DISCIPLINARY PROCEDURE THAT MUST BE FOLLOWED WHEN NECESSARY AND THE INDEPENDENT OFFICERS WHO ARE ENTRUSTED TO ENFORCE THE CODE. THE US DEPARTMENT OF LABOR REQUIRES ALL NON-CLERICAL EMPLOYEES TO REPORT ON FORM LM-30 POTENTIAL SITUATIONS WHERE THERE MAY BE CONFLICTS OF INTEREST. THIS INFORMATION IS OPEN TO THE PUBLIC."
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE CONSTITUTION (GOVERNING DOCUMENT) AND CODE OF BEST PRACTICES (CONFLICT OF INTEREST POLICY) IS AVAILABLE THROUGH THE UNITED STATES DEPARTMENT OF LABOR, OLMS, ONLINE PUBLIC DISCLOSURE ROOM. THE INFORMATION IS FILED UNDER LABORERS' INTERNATIONAL UNION OF NORTH AMERICA, WHICH FILES THE INFORMATION ON BEHALF OF ALL AFFILIATED ORGANIZATIONS. IN ADDITION, OUR ORGANIZATION FILES AN ANNUAL FINANCIAL REPORT WITH THE DEPARTMENT OF LABOR WHICH CAN ALSO BE OBTAINED ON THE ONLINE PUBLIC DISCLOSURE ROOM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7FORM 990,PART XII LINE 2C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0598907
IRS990/TotalAssetsEOYAmt0581594
IRS990/TotalAssetsGrp/BOYAmt0598907
IRS990/TotalAssetsGrp/EOYAmt0581594
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/TotalAmt0336083
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03605
IRS990/TotalLiabilitiesEOYAmt03207
IRS990/TotalLiabilitiesGrp/BOYAmt03605
IRS990/TotalLiabilitiesGrp/EOYAmt03207
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0595302
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0578387
IRS990/TotalOtherCompensationAmt084356
IRS990/TotalProgramServiceRevenueAmt0315117
IRS990/TotalReportableCompFromOrgAmt0115186
IRS990/TotalRevenueGrp/ExclusionAmt04051
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0315117
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0319168
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0598907
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0581594
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0316 WEST LINN STREET
IRS990/USAddress/CityNm0BELLEFONTE
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd016823
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFFREY HORNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum08143554161
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LABORERS INTERNATIONAL UNION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LOCAL UNION 824
ReturnHeader/Filer/BusinessNameControlTxt0LABO
ReturnHeader/Filer/EIN0240790534
ReturnHeader/Filer/PhoneNum08143554161
ReturnHeader/Filer/USAddress/AddressLine1Txt0316 WEST LINN STREET
ReturnHeader/Filer/USAddress/CityNm0BELLEFONTE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd016823
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0874193037
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KENNETH M WASSERMAN CPA & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03616 LIBERTY AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PITTSBURGH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0152011326
ReturnHeader/PreparerPersonGrp/PhoneNum04126217737
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL A DROP CPA
ReturnHeader/ReturnTs02026-03-16T09:29:32-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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