Nonprofit · EIN 95-0684559
LABORERS INTERNATIONAL UNION OF NORTH AMERICA
Also known as SO CAL DISTRICT COUNCIL OF LABORERS
Tax-exempt · COVINA, CA 91724
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $19,650,634 | $9,506,068 | $10,144,566 | $83,606,573 | $97,144 | $83,509,429 |
| December 31, 2024 | 990 | $18,652,013 | $9,251,553 | $9,400,460 | $71,800,962 | $95,144 | $71,705,818 |
| December 31, 2023 | 990 | $16,625,720 | $8,454,682 | $8,171,038 | $61,619,742 | $112,443 | $61,507,299 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $15,360,789
- Investment income
- $2,295,491
- Net rental income
- $1,193,727
- Net gain from sales of assets
- $569,645
- Other revenue
- $1,994,354
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $745,120
- Compensation of officers, directors and key employees
- $1,629,432
- Other salaries and wages
- $888,731
- Salaries, compensation and benefits (total)
- $3,174,166
- Professional fundraising fees
- $0
- Legal fees
- $361,528
- Accounting fees
- $76,080
- Occupancy
- $685,320
Balance sheet and other
- Total assets, start of year
- $71,800,962
- Total assets, end of year
- $83,606,573
- Total liabilities, end of year
- $97,144
- Net assets, end of year
- $83,509,429
- Land, buildings and equipment
- $16,073,207
- Publicly traded securities
- $27,291,188
- Net assets without donor restrictions
- $83,505,243
- Net assets with donor restrictions
- $4,186
- Gross receipts
- $21,924,290
- Employees
- 19
- Volunteers
- 0
- Year formed
- 1937
- State of legal domicile
- CA
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.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JON PRECIADO | BUSINESS MANAGER Trustee or director, Officer | 40 | $487,942 | $181,278 |
| PEDRO SANTILLAN | SECRETARY TREASURER Trustee or director, Officer | 40 | $358,356 | $143,698 |
| BENITO ROBLES | FIELD REPRESENTATIVE Highest-paid employee | 40 | $297,630 | $126,088 |
| RICKY SMILES | FIELD REPRESENTATIVE Highest-paid employee | 40 | $251,916 | $112,830 |
| LETICIA PRECIADO | SECRETARY TO BUSINESS MGR. Highest-paid employee | 40 | $201,151 | $98,432 |
| ANDREW MAYORGA | FIELD REPRESENTATIVE Highest-paid employee | 40 | $152,029 | $77,384 |
| ARACELI JIMENEZ | BOOKKEEPER Highest-paid employee | 40 | $127,447 | $77,058 |
| JOSE ATENCIO | auditor - PAST Trustee or director | 1 | $126,705 | $1,763 |
| ED LEARN | AUDITOR - PAST Trustee or director | 1 | $98,682 | $705 |
| SERGIO RASCON | PRESIDENT Trustee or director, Officer | 40 | $33,038 | $9,581 |
| MIKE DEA | VICE PRESIDENT Trustee or director, Officer | 1 | $28,129 | $8,157 |
| VALENTINE MACEDO | EXECUTIVE BOARD Trustee or director | 1 | $24,511 | $6,934 |
| ALEX ARTIAGA | EXECUTIVE BOARD Trustee or director | 1 | $23,911 | $6,934 |
| HERTSAHIND RAMIREZ | EXECUTIVE BOARD Trustee or director | 1 | $23,911 | $6,934 |
| ALEX AGUILAR JR | AUDITOR Trustee or director | 1 | $15,488 | $4,492 |
3 more people on this return
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ADRIAN ESPARZA | AUDITOR Trustee or director | 1 | $15,488 | $4,492 |
| ANTHONY MIRELES | SGT. AT ARMS Trustee or director | 1 | $8,192 | $2,376 |
| DARRELL DEAGUERO | AUDITOR Trustee or director | 1 | $8,192 | $2,376 |
990 for the year ended December 31, 2024: 15 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JON PRECIADO | BUSINESS MANAGER Trustee or director, Officer | 40 | $454,758 | $170,173 |
| PEDRO SANTILLAN | SECRETARY TREASURER Trustee or director, Officer | 40 | $336,820 | $135,972 |
| BENITO ROBLES | FIELD REPRESENTATIVE Highest-paid employee | 40 | $282,593 | $120,246 |
| RICKY SMILES | FIELD REPRESENTATIVE Highest-paid employee | 40 | $238,380 | $107,424 |
| LETICIA PRECIADO | SECRETARY TO BUSINESS MGR. Highest-paid employee | 40 | $192,071 | $94,312 |
| ARACELI JIMENEZ | BOOKKEEPER Highest-paid employee | 40 | $122,506 | $74,138 |
| SERGIO RASCON | PRESIDENT Trustee or director, Officer | 40 | $31,362 | $9,095 |
| MIKE DEA | VICE PRESIDENT Trustee or director, Officer | 1 | $26,683 | $7,738 |
| ALEX ARTIAGA | EXECUTIVE BOARD Trustee or director | 1 | $22,668 | $6,574 |
| HERTSAHIND RAMIREZ | EXECUTIVE BOARD Trustee or director | 1 | $22,668 | $6,574 |
| VALENTINE MACEDO | EXECUTIVE BOARD Trustee or director | 1 | $22,668 | $6,574 |
| ED LEARN | AUDITOR Trustee or director | 1 | $14,643 | $4,246 |
| JOSE ATENCIO | auditor Trustee or director | 1 | $14,643 | $4,246 |
| ALEX AGUILAR JR | AUDITOR Trustee or director | 1 | $14,643 | $4,246 |
| ADRIAN ESPARZA | sgt. at arms Trustee or director | 1 | $14,643 | $4,246 |
990 for the year ended December 31, 2023: 15 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JON PRECIADO | BUSINESS MANAGER Trustee or director, Officer | 40 | $428,480 | $160,886 |
| PEDRO SANTILLAN | SECRETARY TREASURER Trustee or director, Officer | 40 | $320,390 | $129,540 |
| BENITO ROBLES | FIELD REPRESENTATIVE Highest-paid employee | 40 | $269,251 | $114,710 |
| RICKY SMILES | FIELD REPRESENTATIVE Highest-paid employee | 40 | $226,733 | $102,380 |
| JOSEPHINE LEDOUX | OFFICE MANAGER Highest-paid employee | 40 | $177,958 | $89,518 |
| LETICIA BALANDRAN | SECRETARY TO BUSINESS MGR. Highest-paid employee | 40 | $160,343 | $83,444 |
| SERGIO RASCON | PRESIDENT Trustee or director, Officer | 10 | $30,174 | $8,750 |
| MIKE DEA | VICE PRESIDENT Trustee or director, Officer | 1 | $25,673 | $7,445 |
| ALEX ARTIAGA | EXECUTIVE BOARD Trustee or director | 1 | $21,816 | $6,327 |
| HERTSAHIND RAMIREZ | EXECUTIVE BOARD Trustee or director | 1 | $21,816 | $6,327 |
| VALENTINE MACEDO | EXECUTIVE BOARD Trustee or director | 1 | $21,816 | $6,327 |
| ED LEARN | AUDITOR Trustee or director | 1 | $14,101 | $4,089 |
| JOSE ATENCIO | auditor Trustee or director | 1 | $14,101 | $4,089 |
| ALEX AGUILAR JR | AUDITOR Trustee or director | 1 | $14,101 | $4,089 |
| ADRIAN ESPARZA | sgt. at arms Trustee or director | 1 | $14,101 | $4,089 |
Address and contacts
- Address (IRS master file)
- 1123 PARK VIEW DR STE 300, COVINA, CA 91724-3766
- In care of
- % S JIMENEZ BOOKKEEPER
- Principal officer (990 for 2025)
- JON PRECIADO, 1123 Park View Ste 300, Covina, CA 91724
- Signed the 990
- PEDRO SANTILLAN, SECRETARY TREASURER
- Phone
- (626) 350-6900
- Return prepared by
- MILLER KAPLAN ARASE LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 95-0684559 or by the name LABORERS INTERNATIONAL UNION OF NORTH AMERICA.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
TO UNITE THE LOCAL UNIONS WITHIN THE DISTRICT COUNCIL'S JURISDICTION IN ORDER TO ADVANCE THE ECONOMIC AND OTHER INTERESTS OF THE MEMBERSHIP AND SEEK CONTINUED IMPROVEMENTS WITHIN THE TERMS OF THE COLLECTIVE BARGAINING AGREEMENT.
Program accomplishments
- TO UNITE THE lOCAL UNIONS WITHIN THE DISTRICT COUNCIL'S JURISDICTION IN ORDER TO ADVANCE THE ECONOMIC AND OTHER INTERESTS OF THE MEMBERSHIP AND SEEK CONTINUED IMPROVEMENTS WITHIN THE TERMS OF THE COLLECTIVE BARGAINING AGREEMENT.
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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 95-0684559
- Tax-exempt status
- 501(c)(5): Labor, agricultural or horticultural organization
- Donations deductible
- No
- Exempt since
- 1944
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 0121: LABORERS INTERNATIONAL UNION OF NORTH AMERICA
- Assets (IRS master file)
- $83,606,573
- Income (IRS master file)
- $21,924,290
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $19,650,634 | $9,506,068 | $83,606,573 | IRS |
| 990 | December 2024 | $18,652,013 | $9,251,553 | $71,800,962 | XML |
| 990 | December 2023 | $16,625,720 | $8,454,682 | $61,619,742 | XML |
| 990 | December 2022 | $15,036,926 | $7,965,348 | $51,797,745 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | 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 95-0684559).
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 95-0684559.
- Is LABORERS INTERNATIONAL UNION OF NORTH AMERICA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(5) since 1944.
- 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 JON PRECIADO.
- Who are the officers and directors of LABORERS INTERNATIONAL UNION OF NORTH AMERICA?
- The 990 for the year ended December 31, 2025 lists 18 people; 18 received compensation from the organization, the highest $487,942 (JON PRECIADO, BUSINESS MANAGER).
- 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 $19,650,634, expenses of $9,506,068 and total assets of $83,606,573 at year end.
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