Skip to main content
IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 55-0348652

LABORERS INTERNATIONAL UNION OF NORTH AMERICA

Also known as 379 HCL

Tax-exempt · MORGANTOWN, WV 26501

Financials

$646K$491K2023$738K$492K2024$1.1M$538K2025
Revenue Expenses · by fiscal year end
Financials of LABORERS INTERNATIONAL UNION OF NORTH AMERICA by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$1,122,448$537,622$584,826$4,349,632$11,738$4,337,894
December 31, 2024990$737,510$492,034$245,476$3,663,784$11,422$3,652,362
December 31, 2023990$645,661$490,869$154,792$3,474,763$12,729$3,462,034
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$906,777
Membership dues
$906,777
Program service revenue
$68,100
Investment income
$147,571
Other revenue
$0

Expenses

Grants and similar amounts paid
$7,700
Compensation of officers, directors and key employees
$107,000
Other salaries and wages
$62,773
Salaries, compensation and benefits (total)
$311,116
Professional fundraising fees
$0
Accounting fees
$8,677
Occupancy
$10,711
Travel
$19,373
Depreciation
$18,862

Balance sheet and other

Total assets, start of year
$3,663,784
Total assets, end of year
$4,349,632
Total liabilities, end of year
$11,738
Net assets, end of year
$4,337,894
Land, buildings and equipment
$53,849
Net assets without donor restrictions
$4,337,894
Gross receipts
$1,122,448
Employees
4
Volunteers
0
Year formed
1990
State of legal domicile
WV

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 / weekCompensation
JASON HERSHMANSEC/TREAS BUS MANG
Officer
40$107,000
JAMES WEST IIIPRESIDENT
Officer
4$0
ED SMALLWOODVICE-PRESIDENT
Officer
4$0
JAMES STREETRECORDING SECRETARY
Officer
4$0
CHARLES LONGSERGEANT AT ARMS
Officer
4$0
ERIC HERSHMANEXECUTIVE BOARD MEMBER
Trustee or director
2$0
JAMES LAREW JREXECUTIVE BOARD MEMBER
Trustee or director
2$0
CASEY MURRAYEXECUTIVE BOARD MEMBER
Trustee or director
2$0
990 for the year ended December 31, 2024: 8 people
NameTitleHours / weekCompensation
JASON HERSHMANTREAS/BUS MANG
Officer
40$107,000
ERIC HERSHMANEX BOARD MEMBER
Trustee or director
2$0
JAMES LAREW JREX BOARD MEMBER
Trustee or director
2$0
CASEY MURRAYEX BOARD MEMBER
Trustee or director
2$0
JAMES C WEST IIIPresident
Officer
4$0
ED SMALLWOODVice President
Officer
4$0
JAMES STREETSecretary
Officer
4$0
CHARLES LONGSGT AT ARMS
Officer
4$0
990 for the year ended December 31, 2023: 8 people
NameTitleHours / weekCompensation
JASON HERSHMANTREAS/BUS MANG
Officer
40$104,000
ERIC HERSHMANEX BOARD MEMBER
Trustee or director
2$0
JAMES LAREW JREX BOARD MEMBER
Trustee or director
2$0
CASEY MURRAYEX BOARD MEMBER
Trustee or director
2$0
JAMES C WEST IIIPresident
Officer
4$0
ED SMALLWOODVice President
Officer
4$0
JAMES STREETSecretary
Officer
4$0
CHARLES LONGSGT AT ARMS
Officer
4$0

Address and contacts

Address (IRS master file)
2161 DENTS RUN BLVD, MORGANTOWN, WV 26501-2506
In care of
% JASON D HERSHMAN
Principal officer (990 for 2025)
JASON HERSHMAN, 1576 S EVANSVILLE PIKE, THORNTON, WV 26440
Signed the 990
JASON HERSHMAN, TREASURER
Phone
(304) 296-4631
Return prepared by
JENNIFER BARILL

Mission

COLLECTION OF DUES AND ASSESSMENTS ALLOWS THE ORGANIZATION OF WORKERS IN THE CONSTRUCTION INDUSTRY TO PROMOTE REASONABLE METHODS OF WORK AND ADEQUATE PAY.

990 for the year ended December 31, 2025

Program accomplishments

  • COLLECTION OF DUES AND ASSESSMENTS ALLOWS THE ORGANIZATION OF WORKERS IN THE CONSTRUCTION INDUSTRY TO PROMOTE REASONABLE METHODS OF WORK AND ADEQUATE PAY.

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
55-0348652
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
Assets (IRS master file)
$4,349,632
Income (IRS master file)
$1,122,448

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$1,122,448$537,622$4,349,632IRS
990December 2024$737,510$492,034$3,663,784IRS
990December 2023$645,661$490,869$3,474,763XML
990December 2022$601,907$489,695$3,270,211IRS
990December 2021–––IRS
990December 2020–––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 55-0348652).

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 55-0348652.
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 for the year ended December 2025.
Who is the principal officer of LABORERS INTERNATIONAL UNION OF NORTH AMERICA?
The 990 for the year ended December 31, 2025 names JASON HERSHMAN.
Who are the officers and directors of LABORERS INTERNATIONAL UNION OF NORTH AMERICA?
The 990 for the year ended December 31, 2025 lists 8 people; 1 received compensation from the organization, the highest $107,000 (JASON HERSHMAN, SEC/TREAS BUS MANG).
How much revenue does LABORERS INTERNATIONAL UNION OF NORTH AMERICA have?
On its 990 for the year ended December 31, 2025 it reported revenue of $1,122,448, expenses of $537,622 and total assets of $4,349,632 at year end.

Other nonprofits in MORGANTOWN

All nonprofits in MORGANTOWN · West Virginia