Laborers International Union of North America Local 300 (EIN 950918060) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1908

Legal Domicile

Principal Officer

LUIS ROBLES

Phone

2133853550

Tax Period

2024-07-01 to 2025-06-30

Laborers International Union of North America Local 300, founded in 1908, is a mid-sized nonprofit that reported $18.6M in total revenue in fiscal year 2024. Revenue grew 15% year-over-year, indicating healthy expansion. The organization ran a surplus of $3.7M, a strong 20% operating margin.

Mission

TRAVEL OF SUBSTANTIAL NATURE (OVER 3 HOURS IN LENGTH) CAN BE UPGRADED AT THE BUSINESS MANAGER'S DISCRETION. TRAVEL EXPENSES FOR THE SPOUSE OF EXECUTIVE BOARD MEMBERS TRAVELING ON UNION BUSINESS ARE PAID FOR BY THE LOCAL.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $16,716,557

Investment Income $1,589,696

Other Revenue $296,067

TOTAL REVENUE $18,602,320

Expense Breakdown

Grants Paid $0

Salaries & Benefits $7,917,647

Fundraising Expenses $0

Other Expenses $6,995,903

TOTAL EXPENSES $14,915,050

Year-over-Year Comparison

	2024	2023	Change
Revenue	$18,602,320	$16,240,500	+0.1%
Expenses	$14,915,050	$16,166,450	-0.1%
Net Income	$3,687,270	$74,050	+48.8%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

N/A

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$2,451,970

Total Directors

$4,389,265

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SERGIO RASCON	BUSINESS MANAGER	40.0	Officer Director	$454,686	$170,719	$625,405
LUIS ROBLES	SECRETARY-TREASURER	40.0	Officer Director	$338,849	$136,147	$474,996
JAVIER NUNEZ	PRESIDENT	40.0	Officer Director	$243,496	$109,659	$353,155
DELFINO DE LA CRUZ	EXECUTIVE BOARD	40.0	Director	$239,548	$111,486	$351,034
TONY E OLEA III	VICE PRESIDENT	40.0	Officer Director	$241,320	$109,253	$350,573
RICARDO ANDRADE	RECORDING SECRETARY	40.0	Officer Director	$233,243	$109,900	$343,143
IVAN RASCON	EXECUTIVE BOARD	40.0	Director	$233,382	$109,560	$342,942
MARCO HERNANDEZ	AUDITOR	40.0	Director	$211,202	$103,119	$314,321
ERNESTO PANTOJA	AUDITOR	40.0	Director	$212,616	$101,394	$314,010
MARTIN DE LA CRUZ	AUDITOR	40.0	Director	$208,167	$102,032	$310,199
LUIS CARILLO	AUDITOR	40.0	Director	$205,019	$99,770	$304,789
ISAIAH ROBLES	SERGEANT-AT-ARMS	40.0	Officer Director	$206,181	$98,517	$304,698
ANTONIO OLEA IV	FIELD AGENT	40.0	Highest	$154,243	$91,537	$245,780
LETICIA GUEVARA	OFFICE MANAGER	40.0	Highest	$120,284	$97,131	$217,415
SALVADOR OROZCO	ACCOUNTING MANAGER	40.0	Highest	$119,316	$93,220	$212,536
LISSETH RASCON	BUS. MGR. ASST.	40.0	Highest	$108,690	$91,176	$199,866
AMALIA BIS	ACCOUNTING ASST.	40.0	Highest	$106,489	$89,049	$195,538

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$18,602,320	$14,915,050	$68,878,102	$3,687,270
2024	$16,240,500	$16,166,450	$62,739,969	$74,050
2023	$16,417,330	$14,182,018	$58,696,160	$2,235,312
2022	$16,228,020	$12,795,412	$55,483,555	$3,432,608
2021	$17,729,830	$12,167,068	$55,879,234	$5,562,762
2020	$16,230,084	$12,169,640	$48,977,362	$4,060,444
2019	$15,199,309	$11,179,468	$44,478,877	$4,019,841
2018	$13,759,424	$10,634,091	$47,518,223	$3,125,333

Laborers International Union of North America Local 300