Civic Intelligence

Laborers International Union of North

990 • Fiscal year 2025 • EIN 37-0347784

Jan 01, 2025 to Dec 31, 2025 • Filed on Mar 17, 2026

518 Henry StEdwardsville, IL 62025

(618) 656-4825

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

27th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2025 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

27th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2025 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2025

Net Margin

77th percentile

24%

Higher net margin than 77% of similar nonprofits.

2025 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

61st percentile

$121,705

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 11.4% of source-year revenue.

2025 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2025

Asset Growth

72nd percentile

12%

Faster asset growth than 72% of similar nonprofits.

2025 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

72nd percentile

13%

Faster revenue growth than 72% of similar nonprofits.

2025 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$2,352,988

Up $259,265 (+12%) from 2024

Net Assets

Up

$2,352,988

Up $259,265 (+12%) from 2024

Liabilities

Flat

$0

Flat from 2024

Revenue

Up

$1,064,708

Up $126,272 (+13%) from 2024

Expenses

Down

$805,443

Down $19,392 (-2.4%) from 2024

Net Income

Up

$259,265

Up $145,664 (+128%) from 2024

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2020: $1,598,534Liabilities 2020: $0Net Assets 2020: $1,598,5342020Assets 2021: $1,728,044Liabilities 2021: $0Net Assets 2021: $1,728,0442021Assets 2022: $1,861,933Liabilities 2022: $2,790Net Assets 2022: $1,859,1432022Assets 2023: $1,980,122Liabilities 2023: $0Net Assets 2023: $1,980,1222023Assets 2024: $2,093,723Liabilities 2024: $0Net Assets 2024: $2,093,7232024Assets 2025: $2,352,988Liabilities 2025: $0Net Assets 2025: $2,352,9882025

Highlighted filing

2025

Assets$2,352,988
Liabilities$0
Net Assets$2,352,988

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2020: $736,409Expenses 2020: $739,843Net Income 2020: -$3,4342020Revenue 2021: $884,511Expenses 2021: $755,001Net Income 2021: $129,5102021Revenue 2022: $881,133Expenses 2022: $750,034Net Income 2022: $131,0992022Revenue 2023: $859,453Expenses 2023: $738,474Net Income 2023: $120,9792023Revenue 2024: $938,436Expenses 2024: $824,835Net Income 2024: $113,6012024Revenue 2025: $1,064,708Expenses 2025: $805,443Net Income 2025: $259,2652025

Highlighted filing

2025

Revenue$1,064,708
Expenses$805,443
Net Income$259,265
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 17, 2026
Return Version
2025v4.0
Gross Receipts
$1,064,708
Mission and Program Overview

Mission

The local provides collective bargaining for approx. 485 members of common laborers in the edwardsville/grainte city, illinois area

Provide labor negotiations and benefit for common laborers in the edwardsville/grainte city, illinois area

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,093,723$2,352,988▲ $259,265
Savings and Temporary Cash Investments$1,369,013$1,448,069▲ $79,056
Land, Buildings, and Equipment, Net$450,833$470,630▲ $19,797
Cash and Non-Interest-Bearing Accounts$273,877$434,289▲ $160,412
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$2,093,723$2,352,988▲ $259,265
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,093,723$2,352,988▲ $259,265
Total Liabilities and Net Assets / Fund Balance$2,093,723$2,352,988▲ $259,265

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$234,830$480,906$715,736
Land$204,155-$204,155
Equipment$31,645$127,801$159,446
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kevin TownsendSecretary-treasurer/bm-$121,705$121,705
Kevin StoecklinS-a-a/delegateFT$108,615$108,615
Greg DickermanPresident-$17,788$17,788

Board Members and Trustees

NameTitle
Chad HougeVice President
Jerry ZellerExecutive Board
Laron ColeExecutive Board
Larry Willeford IiiExecutive Board
Frank KiousAuditor
Michael KeefeAuditor
Vickey McelroyAuditor
Jason GovreauRecording Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,027,100
Investment Income
$37,608
Other Revenue
$0
Change in Net Assets
$259,265
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$490,848
Other Expenses$314,595
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$126,535$121,573-$248,108
Pension Plan Contributions$95,239$91,504-$186,743
Depreciation Depletion$26,041$11,161-$37,202
Office Expenses$18,389$10,427-$28,816
Fees for Services Accounting-$26,994-$26,994
Conferences and Meetings$18,514$7,935-$26,449
Insurance-$26,361-$26,361
Payroll Taxes$10,517$10,104-$20,621
Other Salaries and Wages$9,108$8,751-$17,859
Other Employee Benefits$12,262$5,255-$17,517
Other Expenses$7,355$7,067-$14,422
Travel$4,190$1,795-$5,985
Advertising-$4,000-$4,000
Total Functional Expenses$472,516$332,927$0$805,443
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

MEMBERS OF LIUNA 397

Form 990, Part VI, Section A, line 7A

Elections are held every 3 years in accordance with constitution. All members of the local have voting rights

Form 990, Part VI, Section A, line 7B

Members approve all decisions of the board

Form 990, Part VI, Section B, line 11B

The auditor prepares the form 990. It is then sent to the local's office for review. Once the local has reviewed the form 990, form 8879-te is signed and mailed back to the auditor. The auditor then electroncially submits the form 990

Form 990, Part VI, Section B, line 11B

All e-board members are provided a copy of the 990, the e-board reviews and approves the 990 prior to the filing of the 990

Form 990, Part VI, Section B, line 12

The written conflict of interest policy is included in the liuna policies. Any member or employee of the organization can contact the liuna (an affiliated organization also governed by the constitution) general president with any complaint arising under the constitution, the liuna policies, or any other disciplinary rule, regulation, practice, or procedure adopted by the liuna general executive board. The liuna policies, explains the disciplinary procedure that must be followed when necessary and the independent officers who are entrusted to enforce the liuna policies. The us department of labor requires all non-clerical employees to report on form lm-30 potential situations where there may be conflicts of interest. This information is open to the public.

Form 990, Part VI, Section B, line 15

Reviewed and approved by e-board and members

Form 990, Part VI, Section C, line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Laborers Local 397
EIN
37-0347784
Phone
6186564825
Address
518 Henry St, Edwardsville, IL 62025

Signing Officer

Name
Kevin Townsend
Title
Secretary-treasurer
Phone
6186564825
Signed
2026-03-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Townsend
Formed
1892
Legal Domicile
Il
Voting Board Members
8
Independent Board Members
0
Employees
4
Volunteers
0

Preparer

Firm
Kerber Eck & Braeckel LLP
Address
343 Fountains Parkway Suite 100, Fairview Heights, IL 62208
Preparer
Brian Wuertz CPA
Phone
3142316232
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

The local is exempt from income taxes under section 501(c)(5) of the internal revenue code. The local files tax returns in all appropriate jurisdictions. The local has adopted the provisions of fin 48, accounting for income taxes (fasb asc 740-10). The local records a liability for any uncertain tax positions when it is probable that a loss has been incurred and the amount can be reasonably estimated. We continually evaluate expiring statuses of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. No such positions existed at december 31, 2023 and 2022, and no interest or penalties are recognized in the statement of activities or financial position. The local is no longer subject to u.s. Federal or state income tax examinations by taxing authorities before 2020.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/PYInvestmentIncomeAmt046420
IRS990/PYOtherExpensesAmt0351057
IRS990/PYOtherRevenueAmt011704
IRS990/PYProgramServiceRevenueAmt0880312
IRS990/PYRevenuesLessExpensesAmt0113601
IRS990/PYSalariesCompEmpBnftPaidAmt0473778
IRS990/PYTotalExpensesAmt0824835
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0938436
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0259265
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02093723
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02352988
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01369013
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01448069
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0234830
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0480906
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0715736
IRS990ScheduleD/EquipmentGrp/BookValueAmt031645
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0127801
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0159446
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0204155
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0204155
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE LOCAL IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. THE LOCAL FILES TAX RETURNS IN ALL APPROPRIATE JURISDICTIONS. THE LOCAL HAS ADOPTED THE PROVISIONS OF FIN 48, ACCOUNTING FOR INCOME TAXES (FASB ASC 740-10). THE LOCAL RECORDS A LIABILITY FOR ANY UNCERTAIN TAX POSITIONS WHEN IT IS PROBABLE THAT A LOSS HAS BEEN INCURRED AND THE AMOUNT CAN BE REASONABLY ESTIMATED. WE CONTINUALLY EVALUATE EXPIRING STATUSES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. NO SUCH POSITIONS EXISTED AT DECEMBER 31, 2023 AND 2022, AND NO INTEREST OR PENALTIES ARE RECOGNIZED IN THE STATEMENT OF ACTIVITIES OR FINANCIAL POSITION. THE LOCAL IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE INCOME TAX EXAMINATIONS BY TAXING AUTHORITIES BEFORE 2020.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0470630
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS OF LIUNA 397
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ELECTIONS ARE HELD EVERY 3 YEARS IN ACCORDANCE WITH CONSTITUTION. ALL MEMBERS OF THE LOCAL HAVE VOTING RIGHTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS APPROVE ALL DECISIONS OF THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE AUDITOR PREPARES THE FORM 990. IT IS THEN SENT TO THE LOCAL'S OFFICE FOR REVIEW. ONCE THE LOCAL HAS REVIEWED THE FORM 990, FORM 8879-TE IS SIGNED AND MAILED BACK TO THE AUDITOR. THE AUDITOR THEN ELECTRONCIALLY SUBMITS THE FORM 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL E-BOARD MEMBERS ARE PROVIDED A COPY OF THE 990, THE E-BOARD REVIEWS AND APPROVES THE 990 PRIOR TO THE FILING OF THE 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE WRITTEN CONFLICT OF INTEREST POLICY IS INCLUDED IN THE LIUNA POLICIES. ANY MEMBER OR EMPLOYEE OF THE ORGANIZATION CAN CONTACT THE LIUNA (AN AFFILIATED ORGANIZATION ALSO GOVERNED BY THE CONSTITUTION) GENERAL PRESIDENT WITH ANY COMPLAINT ARISING UNDER THE CONSTITUTION, THE LIUNA POLICIES, OR ANY OTHER DISCIPLINARY RULE, REGULATION, PRACTICE, OR PROCEDURE ADOPTED BY THE LIUNA GENERAL EXECUTIVE BOARD. THE LIUNA POLICIES, EXPLAINS THE DISCIPLINARY PROCEDURE THAT MUST BE FOLLOWED WHEN NECESSARY AND THE INDEPENDENT OFFICERS WHO ARE ENTRUSTED TO ENFORCE THE LIUNA POLICIES. THE US DEPARTMENT OF LABOR REQUIRES ALL NON-CLERICAL EMPLOYEES TO REPORT ON FORM LM-30 POTENTIAL SITUATIONS WHERE THERE MAY BE CONFLICTS OF INTEREST. THIS INFORMATION IS OPEN TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6REVIEWED AND APPROVED BY E-BOARD AND MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02093723
IRS990/TotalAssetsEOYAmt02352988
IRS990/TotalAssetsGrp/BOYAmt02093723
IRS990/TotalAssetsGrp/EOYAmt02352988
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0332927
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0472516
IRS990/TotalFunctionalExpensesGrp/TotalAmt0805443
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02093723
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02352988
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0472516
IRS990/TotalProgramServiceRevenueAmt01027100
IRS990/TotalReportableCompFromOrgAmt0248108
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01064708
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01064708
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02093723
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02352988
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01795
IRS990/TravelGrp/ProgramServicesAmt04190
IRS990/TravelGrp/TotalAmt05985
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0518 Henry St
IRS990/USAddress/CityNm0Edwardsville
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd062025
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KEVIN TOWNSEND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY-TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06186564825
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Laborers Local 397
ReturnHeader/Filer/BusinessNameControlTxt0LABO
ReturnHeader/Filer/EIN0370347784
ReturnHeader/Filer/PhoneNum06186564825
ReturnHeader/Filer/USAddress/AddressLine1Txt0518 Henry St
ReturnHeader/Filer/USAddress/CityNm0Edwardsville
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd062025
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0430352985
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Kerber Eck & Braeckel LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0343 Fountains Parkway Suite 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Fairview Heights
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd062208
ReturnHeader/PreparerPersonGrp/PhoneNum03142316232
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Brian Wuertz CPA
ReturnHeader/ReturnTs02026-04-23T01:19:32-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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