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    <ReturnTs>2026-01-23T13:29:03-06:00</ReturnTs>
    <TaxPeriodEndDt>2025-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>161451346</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>FLAHERTY SALMIN LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2300 BUFFALO RD BLDG 200</AddressLine1Txt>
        <CityNm>ROCHESTER</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>14624</ZIPCd>
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    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>161078067</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ROCHESTER LABORERS' BUILDING CORPORATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ROCH</BusinessNameControlTxt>
      <PhoneNum>5854545800</PhoneNum>
      <USAddress>
        <AddressLine1Txt>20 FOURTH STREET</AddressLine1Txt>
        <CityNm>ROCHESTER</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>14609</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DANIEL KUNTZ</PersonNm>
      <PersonTitleTxt>BUS MGR</PersonTitleTxt>
      <PhoneNum>5854545800</PhoneNum>
      <SignatureDt>2026-01-23</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DALE ROWLAND CPA</PreparerPersonNm>
      <PTIN>P00648479</PTIN>
      <PhoneNum>5852790120</PhoneNum>
      <PreparationDt>2026-01-19</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <MethodOfAccountingOtherDesc>MODIFIED CASH</MethodOfAccountingOtherDesc>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="2">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>159052</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>159027</ProgramServiceRevenueAmt>
      <OtherRevenueTotalAmt>25</OtherRevenueTotalAmt>
      <TotalRevenueAmt>159052</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>13865</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>21605</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>108050</OtherExpensesTotalAmt>
      <TotalExpensesAmt>143520</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>15532</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>-530049</NetAssetsOrFundBalancesBOYAmt>
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      <NetAssetsOrFundBalancesEOYAmt>-514517</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>22520</BOYAmt>
        <EOYAmt>20808</EOYAmt>
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      <LandAndBuildingsGrp>
        <BOYAmt>102691</BOYAmt>
        <EOYAmt>102691</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>233643</BOYAmt>
        <EOYAmt>212038</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
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        <EOYAmt>335537</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>888903</BOYAmt>
        <EOYAmt>850054</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>-530049</BOYAmt>
        <EOYAmt>-514517</EOYAmt>
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      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE BUILDING CORPORATION IS OWNED BY THE MEMBERS OF LOCAL UNION 435. THE FUNCTION OF THE CORPORATION IS TO PROVIDE A PLACE FOR UNION MEMBERS TO MEET AND CONDUCT BUSINESS. ROCHESTER LABORERS' LOCAL UNION 435 IS A TAX EXEMPT ORGANIZATION UNDER SECTION 501 (C) (5).</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE BUILDING CORPORATION IS OWNED BY THE MEMBERS OF LOCAL UNION 435. THE FUNCTION OF THE CORPORATION IS TO PROVIDE A PLACE FOR UNION MEMBERS TO MEET AND CONDUCT BUSINESS. ROCHESTER LABORERS' LOCAL UNION 435 IS A TAX EXEMPT ORGANIZATION UNDER SECTION 501 (C) (5).</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DANIEL J KUNTZ</PersonNm>
        <TitleTxt>BUSINESS MANAGER</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CARMEN SERRETT JR</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RAFAEL GARCIA</PersonNm>
        <TitleTxt>RECORDING SEC</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>ROCHESTER LABORERS' LU 435</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>20 FOURTH ST</AddressLine1Txt>
          <CityNm>ROCHESTER</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>14609</ZIPCd>
        </USAddress>
        <PhoneNum>5854545800</PhoneNum>
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      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
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    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: OTHER INCOME. AMOUNT: 25.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 14</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: DEPRECIATION. AMOUNT: 21,605.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: ALARM EXPENSE. AMOUNT: 880. DESCRIPTION: DUES AND SUBSCRIPTIONS. AMOUNT: 667. DESCRIPTION: INTEREST. AMOUNT: 721. DESCRIPTION: MAINTENANCE &amp; REPAIRS. AMOUNT: 46,749. DESCRIPTION: REFUSE. AMOUNT: 3,577. DESCRIPTION: PROPERTY TAXES. AMOUNT: 22,029. DESCRIPTION: UTILITIES. AMOUNT: 31,488. DESCRIPTION: OFFICE SUPPLIES. AMOUNT: 988. DESCRIPTION: MISCELLANEOUS EXPENSE. AMOUNT: 951. TOTAL TO FORM 990-EZ, LINE 16: 108,050.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 233,643. END OF YEAR AMOUNT: 212,038.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: PAYABLE TO ROCHESTER LABORERS' LU 435. BEG. OF YEAR AMOUNT: 832,196. END OF YEAR AMOUNT: 805,116. DESCRIPTION: NOTE PAYABLE LOCAL 435-PTRUCK/GATE . BEG. OF YEAR AMOUNT: 14,249. END OF YEAR AMOUNT: 9,403. DESCRIPTION: NOTE PAYABLE LOCAL 435-TY ELECTRIC . BEG. OF YEAR AMOUNT: 13,656. END OF YEAR AMOUNT: 12,320. DESCRIPTION: NOTE PAYABLE LOCAL 435-BLDG ENTRANC . BEG. OF YEAR AMOUNT: 28,802. END OF YEAR AMOUNT: 23,215.</ExplanationTxt>
      </SupplementalInformationDetail>
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      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
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