Nonprofit · EIN 46-0356271
LABORERS INTERNATIONAL UNION OF NORTH AMERICA
Also known as 328 LOCAL POST OFFICE MAILHANDLERS
Tax-exempt · SIOUX FALLS, SD 57101
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $51,520 | $68,260 | -$16,740 | $306,978 | – | $281,998 |
| December 31, 2024 | 990-EZ | $50,428 | $81,445 | -$31,017 | $298,738 | $0 | $298,738 |
| December 31, 2023 | 990-EZ | $43,391 | $72,186 | -$28,795 | $281,452 | $1,397 | $280,055 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Membership dues
- $42,102
- Investment income
- $9,418
Expenses
- Compensation of officers, directors and key employees
- $22,670
- Salaries, compensation and benefits (total)
- $28,017
- Professional fees and payments to contractors
- $2,327
- Occupancy
- $5,952
- Printing, publications and postage
- $703
- Other expenses
- $31,261
Balance sheet and other
- Total assets, start of year
- $298,738
- Total assets, end of year
- $306,978
- Total liabilities, end of year
- –
- Net assets, end of year
- $281,998
- Cash, savings and investments
- $306,978
- Gross receipts
- $51,520
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Chelsie Wilking | Treasurer | 15 | $6,907 | $0 |
| Scott Green | VP (incoming President) | 15 | $6,772 | $0 |
| Todd Larson | President (outgoing) | 20 | $6,367 | $2,338 |
| Jennifer Lilley | Secretary (outgoing) | 15 | $1,500 | $0 |
| Merle Henry | Secretary (incoming) | 15 | $1,124 | $0 |
990-EZ for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Todd Larson | President | 20 | $14,411 | $4,503 |
| Scott Green | Vice President | 10 | $4,500 | $0 |
| Chelsie Wilking | Treasurer | 15 | $3,900 | $0 |
| Jennifer Lilley | Secretary | 15 | $1,250 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| TODD LARSON | PRESIDENT | 20 | $9,340 | $4,741 |
| DAVID REED | VICE PRESIDE | 10 | $5,082 | – |
| CHELSIE WILKING | TREASURER | 15 | $3,900 | – |
| SCOTT GREEN | RECORDING SE | 15 | $2,750 | – |
Address and contacts
- Address (IRS master file)
- PO BOX 647, SIOUX FALLS, SD 57101-0647
- In care of
- % SCOTT GREEN
- Signed the 990-EZ
- Chelsie Wilking, Treasurer
- Phone
- (605) 212-7468
- Return prepared by
- Beverly L Lush
Mission
The Local 328 Union engages in the customary and usual practices of a labor union to provide a variety of representation benefits to its members.
Program accomplishments
- The Local 328 Union engages in the customary and usual practices of a labor union to provide a variety of representation benefits to its members.
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 46-0356271
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1940
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0121: LABORERS INTERNATIONAL UNION OF NORTH AMERICA
- Assets (IRS master file)
- $306,978
- Income (IRS master file)
- $51,520
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $51,520 | $68,260 | $306,978 | XML |
| 990-EZ | December 2024 | $50,428 | $81,445 | $298,738 | XML |
| 990-EZ | December 2023 | $43,391 | $72,186 | $281,452 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | 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 46-0356271).
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 46-0356271.
- Is LABORERS INTERNATIONAL UNION OF NORTH AMERICA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1940.
- 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-EZ for the year ended December 2025.
- Who are the officers and directors of LABORERS INTERNATIONAL UNION OF NORTH AMERICA?
- The 990-EZ for the year ended December 31, 2025 lists 5 people; 5 received compensation from the organization, the highest $6,907 (Chelsie Wilking, Treasurer).
- How much revenue does LABORERS INTERNATIONAL UNION OF NORTH AMERICA have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $51,520, expenses of $68,260 and total assets of $306,978 at year end.
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