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Construction and General Laborers'

Not tax-deductible

Middletown, OH501(c)(5)Mutual / membership EIN 31-0283202Revenue $1.7M in FY2025

On file with the IRS5527 Hamilton, 45044-0000 · Middletown, OHTax-exempt since Sep 1940

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The labor union operates for the sole benefit of its members (laborers).

501(c)(5) labor or agricultural organization; gifts are not tax-deductible as charitable contributions.
$483K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(5)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $135K a year · 9% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Pay to officers and key staff
$483K
to officers and key staff · 32% of spending
Concern: pay to officers and key staff is 32% of spending; over 30%.
Pt VII · Sec A
Cash reserves
25 mo
of spending, in cash
Looks good: 25.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$8K
0.2% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 16 voting members
Concern: none of 16 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.7M
+2% vs prior year
Spent
$1.5M
Net assets
$3.4M
By yearFY2021–FY2025
Revenue
$1.7M
FY2025▲ +2%
Tap a bar for its year
Revenue by fiscal year
FY2021$1.3M
FY2022$1.5M
FY2023$1.6M
FY2024$1.7M
FY2025$1.7M
Expenses
$1.5M
FY2025▲ +10%
Tap a bar for its year
Expenses by fiscal year
FY2021$1.2M
FY2022$1.6M
FY2023$1.4M
FY2024$1.4M
FY2025$1.5M
Net assets
$3.4M
FY2025▲ +5%
Tap a bar for its year
Net assets by fiscal year
FY2021$2.9M
FY2022$2.8M
FY2023$3.0M
FY2024$3.3M
FY2025$3.4M

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 1940.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

16 people listed on the 990; $483K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Jeff Root
Business Manager
$198,258Pt VII · Sec A
Bille Jo Bowermaster
Secretary-Treasurer
$142,072Pt VII · Sec A
Everett Napier
President/Business Managert
$126,792Pt VII · Sec A
$4,783Pt VII · Sec A
Douglas Crain
Vice President
$2,250Pt VII · Sec A
Charlotte Murray
Recording Secretary
$2,200Pt VII · Sec A
Will Barrett
Executive Board
$1,800Pt VII · Sec A
Randy Booso
Sergeant at Arms/President
$1,675Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Jeff Root$198,258$130,642$131,959$114,433$116,583
Bill Napier———$169,138$115,294
Bille Jo Bowermaster$142,072$138,028$134,808$114,373$2,015
Everett Napier$126,792$130,846$119,618$107,627—
Saundra Napier———$112,522$114,726
Brian Kuhbander$4,783————
Anthony Hamilton—$2,250$3,025——
David Spivey———$2,431$2,015

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Construction and General Laborers' executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Advocates for workers' rights and benefits.

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1 program · in their own filed words · FY2024
01

Placement and representation of members with contractors in the local area

Pt IX · col B

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.7M
Ln 12
Fees for servicesLn 2g$1.6M
Investment incomeLn 3$89K
Other incomeLn 4–11$732
Money outPt IX
$1.5M
Ln 25
Owns and owesPt X
$3.4M
net assets · Ln 32
Cash and savingsLn 1–2$3.2M
Total assetsLn 16$3.4M
LiabilitiesLn 26$8K
PeoplePt VI, VII
16
listed · VII A
PaidVII A13
Voting boardVI 1a16
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$1.6M
Investment incomeLn 3$89K
Other incomeLn 4–11$732
Gains on assetsLn 7$18K
Total revenueLn 12$1.7M
Assets in detailPt X, end of year
CashLn 1$375K
SavingsLn 2$2.8M
Cash and savings togetherLn 1–2$3.2M
Land, buildings, equipmentLn 10c$218K
Total assetsLn 16$3.4M
LiabilitiesLn 26$8K
Net assetsLn 32$3.4M
OperationsPt I, VI
EmployeesI 57
VolunteersI 60
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$3.1M$3.2M
Land, buildings, equipmentLn 10c$197K$218K
Total assetsLn 16$3.3M$3.4M
LiabilitiesLn 26$3K$8K
Net assetsLn 32$3.3M$3.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$483K
Other salaries and wagesLn 7$68K
Pension plan contributionsLn 8$254K
Payroll taxesLn 10$42K
Legal feesLn 11b$18K
Accounting feesLn 11c$67K
Office expensesLn 13$35K
Conferences, conventions and meetingsLn 19$25K
Depreciation, depletion and amortizationLn 22$34K
InsuranceLn 23$15K
Other expenses (24a–d)Ln 24$423K
All other expensesLn 24e$65K
Total functional expensesLn 25$1.5M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $1.7M$1.5M$177K$3.4M 990 PDF
FY2024 $1.7M$1.4M$272K$3.3M 990 PDF
FY2023 $1.6M$1.4M$213K$3.0M 990 PDF
FY2022 $1.5M$1.6M−$76K$2.8M 990 PDF
FY2021 $1.3M$1.2M$88K$2.9M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $1,706,371 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $1,603,594$1,616,562
I-10 Investment incomePrior year $62,030$89,077
I-11 Other revenuePrior year $2,500$732
I-12 Total revenuePrior year $1,668,124$1,706,371
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $761,803$847,220
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $634,102$682,514
I-18 Total expensesPrior year $1,395,905$1,529,734
I-19 Revenue less expensesPrior year $272,219$176,637
Part VI · Governance 0 of 16 board members independent, 2 to look at
VI-1a Voting members of the governing body16
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $1,706,371 across 5 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,616,562$1,616,562
VIII-3 Investment incomeExcluded from tax $71,077$71,077
VIII-7 Net gain or loss on sales of assetsExcluded from tax $18,000$18,000
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $732$732
VIII-12 Total revenueRelated to mission $1,617,294 · Unrelated business $0 · Excluded from tax $89,077$1,706,371
Part IX · Statement of functional expenses $1,529,734 across 12 lines filed
IX-5 Pay of current officers, directors and key staff$483,155
IX-7 Other salaries and wages$68,248
IX-8 Pension plan contributions$253,932
IX-10 Payroll taxes$41,885
IX-11b Legal fees$17,838
IX-11c Accounting fees$67,161
IX-13 Office expenses$35,310
IX-19 Conferences, conventions and meetings$24,635
IX-22 Depreciation, depletion and amortization$33,977
IX-23 Insurance$15,179
IX-24 Other expenses (24a–d)$423,212
IX-24e All other expenses$65,202
IX-25 Total functional expenses$1,529,734
Part X · Balance sheet $3,444,217 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $586,671$375,151
X-2 Savings and temporary cash investmentsStart of year $2,477,179$2,848,256
X-9 Prepaid expenses and deferred chargesStart of year $1,933$3,214
X-10c Land, buildings and equipment, netStart of year $197,024$217,596
X-16 Total assetsStart of year $3,262,807$3,444,217
X-25 Other liabilitiesStart of year $2,776$7,549
X-26 Total liabilitiesStart of year $2,776$7,549
X-32 Total net assets or fund balancesStart of year $3,260,031$3,436,668
X-33 Total liabilities and net assetsStart of year $3,262,807$3,444,217
Part XI · Reconciliation of net assets $3,436,668 net assets at year end
XI-1 Total revenue$1,706,371
XI-2 Total expenses$1,529,734
XI-3 Revenue less expenses$176,637
XI-4 Net assets at start of year$3,260,031
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$3,436,668

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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