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Nonprofit · EIN 52-6681436

LABORERS-EMPLOYERS BENEFIT PLAN COLLECTION TRUST

Tax-exempt · WASHINGTON, DC 20006

Financials

$364.8M$367.2M2023$348.5M$347.3M2024$387.5M$384.4M2025
Revenue Expenses · by fiscal year end
Financials of LABORERS-EMPLOYERS BENEFIT PLAN COLLECTION TRUST by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$387,500,706$384,448,809$3,051,897$5,120,654$3,542,601$1,578,053
December 31, 2024990$348,498,291$347,303,983$1,194,308$2,068,757$1,179,814$888,943
December 31, 2023990$364,795,348$367,220,043-$2,424,695$874,449$811,077$63,372
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$250,000
Program service revenue
$387,022,662
Investment income
$228,044
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Other salaries and wages
$635,082
Salaries, compensation and benefits (total)
$1,155,842
Professional fundraising fees
$0
Legal fees
$21,401
Accounting fees
$67,508
Occupancy
$147,058
Travel
$10,578
Depreciation
$91,919

Balance sheet and other

Total assets, start of year
$2,068,757
Total assets, end of year
$5,120,654
Total liabilities, end of year
$3,542,601
Net assets, end of year
$1,578,053
Land, buildings and equipment
$1,279,250
Gross receipts
$387,500,706
Employees
6
Volunteers
8
Year formed
1994
State of legal domicile
DC

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.

NameTitleHours / weekCompensationOther / benefits
MICHAEL DIBITETTOFUND ADMINISTRATOR
Highest-paid employee
40$176,415$105,489
CHRISTI WILSONACCOUNT MANAGER
Highest-paid employee
40$110,009$82,243
DAVID FRYETRUSTEE
Trustee or director
1$0$0
STEVE FARNERTRUSTEE
Trustee or director
1$0$0
DENNIS MARTIRETRUSTEE
Trustee or director
1$0$0
TERRENCE M HEALYTRUSTEE
Trustee or director
1$0$0
DALE ANDERSONTRUSTEE
Trustee or director
1$0$0
DAVID NELSONTRUSTEE
Trustee or director
1$0$0
ROBERT RIESS SRTRUSTEE
Trustee or director
1$0$0
JOSH RAMSEYTRUSTEE
Trustee or director
1$0$0
990 for the year ended December 31, 2024: 9 people
NameTitleHours / weekCompensationOther / benefits
MICHAEL DIBITETTOFUND ADMINISTRATOR
Highest-paid employee
40$166,645$100,370
DAVID FRYETRUSTEE
Trustee or director
1$0$0
STEVE FARNERTRUSTEE
Trustee or director
1$0$0
DENNIS MARTIRETRUSTEE
Trustee or director
1$0$0
TERRENCE M HEALYTRUSTEE
Trustee or director
1$0$0
DALE ANDERSONTRUSTEE
Trustee or director
1$0$0
DAVID NELSONTRUSTEE
Trustee or director
1$0$0
ROBERT RIESS SRTRUSTEE
Trustee or director
1$0$0
JOSH RAMSEYTRUSTEE
Trustee or director
1$0$0
990 for the year ended December 31, 2023: 9 people
NameTitleHours / weekCompensationOther / benefits
MICHAEL DIBITETTOFUND ADMINISTRATOR
Highest-paid employee
40$112,836$78,305
DAVID FRYETRUSTEE
Trustee or director
1$0$0
STEVE FARNERTRUSTEE
Trustee or director
1$0$0
DENNIS MARTIRETRUSTEE
Trustee or director
1$0$0
TERRENCE M HEALYTRUSTEE
Trustee or director
1$0$0
DALE ANDERSONTRUSTEE
Trustee or director
1$0$0
DAVID NELSONTRUSTEE
Trustee or director
1$0$0
ROBERT RIESS SRTRUSTEE
Trustee or director
1$0$0
JOSH RAMSEYTRUSTEE
Trustee or director
1$0$0

Address and contacts

Address (IRS master file)
905 16TH STREET NW, WASHINGTON, DC 20006-1703
Principal officer (990 for 2025)
TERRENCE M HEALY, 905 16TH STREET NW, WASHINGTON, DC 20006
Signed the 990
TERRENCE M HEALY, CO-CHAIRMAN
Phone
(202) 393-7344
Return prepared by
CALIBRE CPA GROUP PLLC

Mission

CENTRAL COLLECTION AND DISTRIBUTION OF FRINGE BENEFITS.

990 for the year ended December 31, 2025

Program accomplishments

  • LEBPCT PROCESS HOURS CONTINUE TO BE HIGH: APPROXIMATE TOTAL HOURS PROCESSED IN 2018 OVER 31.5 MILLION; 2019 OVER 25.6 MILLION; 2020 OVER 19.2 MILLION; 2021 OVER 19.6 MILLION; 2022 OVER 16.6 MILLION; 2023 OVER 19.3 MILLION, 2024 OVER 17.5 MILLION, 2025 OVER 18.7 MILLION

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
52-6681436
Tax-exempt status
501(c)(5): Labor, agricultural or horticultural organization
Donations deductible
No
Exempt since
1995
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$5,120,654
Income (IRS master file)
$387,500,706

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$387,500,706$384,448,809$5,120,654XML
990December 2024$348,498,291$347,303,983$2,068,757IRS
990December 2023$364,795,348$367,220,043$874,449XML
990December 2022$316,415,067$318,156,131$3,300,192IRS
990December 2021–––IRS
990December 2020–––IRS
990December 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 52-6681436).

Questions about LABORERS-EMPLOYERS BENEFIT PLAN COLLECTION TRUST

What is the EIN of LABORERS-EMPLOYERS BENEFIT PLAN COLLECTION TRUST?
The employer identification number (EIN) of LABORERS-EMPLOYERS BENEFIT PLAN COLLECTION TRUST is 52-6681436.
Is LABORERS-EMPLOYERS BENEFIT PLAN COLLECTION TRUST tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1995.
Are donations to LABORERS-EMPLOYERS BENEFIT PLAN COLLECTION TRUST tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does LABORERS-EMPLOYERS BENEFIT PLAN COLLECTION TRUST 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-EMPLOYERS BENEFIT PLAN COLLECTION TRUST 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-EMPLOYERS BENEFIT PLAN COLLECTION TRUST 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-EMPLOYERS BENEFIT PLAN COLLECTION TRUST?
The 990 for the year ended December 31, 2025 names TERRENCE M HEALY.
Who are the officers and directors of LABORERS-EMPLOYERS BENEFIT PLAN COLLECTION TRUST?
The 990 for the year ended December 31, 2025 lists 10 people; 2 received compensation from the organization, the highest $176,415 (MICHAEL DIBITETTO, FUND ADMINISTRATOR).
How much revenue does LABORERS-EMPLOYERS BENEFIT PLAN COLLECTION TRUST have?
On its 990 for the year ended December 31, 2025 it reported revenue of $387,500,706, expenses of $384,448,809 and total assets of $5,120,654 at year end.

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