Liabilities / Assets
27th percentile
Tied with the lowest-debt nonprofits in its peer group.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
27th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
27th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
77th percentile
Higher net margin than 77% of similar nonprofits.
Top Officer Pay
61st percentile
Higher top officer pay than 61% of similar nonprofits.
Top officer pay equals 11.4% of source-year revenue.
Asset Growth
72nd percentile
Faster asset growth than 72% of similar nonprofits.
Revenue Growth
72nd percentile
Faster revenue growth than 72% of similar nonprofits.
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
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
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $234,830 | $480,906 | $715,736 |
| Land | $204,155 | - | $204,155 |
| Equipment | $31,645 | $127,801 | $159,446 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Kevin Townsend | Secretary-treasurer/bm | - | $121,705 | $121,705 |
| Kevin Stoecklin | S-a-a/delegate | FT | $108,615 | $108,615 |
| Greg Dickerman | President | - | $17,788 | $17,788 |
| Name | Title |
|---|---|
| Chad Houge | Vice President |
| Jerry Zeller | Executive Board |
| Laron Cole | Executive Board |
| Larry Willeford Iii | Executive Board |
| Frank Kious | Auditor |
| Michael Keefe | Auditor |
| Vickey Mcelroy | Auditor |
| Jason Govreau | Recording Secretary |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“MEMBERS OF LIUNA 397”
“Elections are held every 3 years in accordance with constitution. All members of the local have voting rights”
“Members approve all decisions of the board”
“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”
“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”
“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.”
“Reviewed and approved by e-board and members”
“AVAILABLE UPON REQUEST”
“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.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | PROVIDE LABOR NEGOTIATIONS AND BENEFIT FOR COMMON LABORERS IN THE EDWARDSVILLE/GRAINTE CITY, ILLINOIS AREA |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 4000 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 4000 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 0 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | KEVIN TOWNSEND |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6186564825 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 518 HENRY STREED |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | EDWARDSVILLE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 62025 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 273877 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 434289 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 121573 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 126535 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 248108 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 7935 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 18514 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 26449 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 37608 |
| IRS990/CYOtherExpensesAmt | 0 | 314595 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1027100 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 259265 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 490848 |
| IRS990/CYTotalExpensesAmt | 0 | 805443 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1064708 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 11161 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 26041 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 37202 |
| IRS990/Desc | 0 | THE LOCAL PROVIDES COLLECTIVE BARGAINING FOR APPROX. 485 MEMBERS OF COMMON LABORERS IN THE GRAINTE CITY/EDWARDSVILLE, IL AREA |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 4 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 472516 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 26994 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 26994 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 48.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | KEVIN TOWNSEND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | GREG DICKERMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | CHAD HOUGE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JASON GOVREAU |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | KEVIN STOECKLIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | FRANK KIOUS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MICHAEL KEEFE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | LARRY WILLEFORD III |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | LARON COLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | JERRY ZELLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | VICKEY MCELROY |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 121705 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 17788 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 108615 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | SECRETARY-TREASURER/BM |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | RECORDING SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | S-A-A/DELEGATE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | AUDITOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | AUDITOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | EXECUTIVE BOARD |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | EXECUTIVE BOARD |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | EXECUTIVE BOARD |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | AUDITOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1892 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1064708 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 26361 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 26361 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 37608 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 37608 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 608707 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 450833 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 470630 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1079337 |
| IRS990/LegalDomicileStateCd | 0 | IL |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE LOCAL PROVIDES COLLECTIVE BARGAINING FOR APPROX. 485 MEMBERS OF COMMON LABORERS IN THE EDWARDSVILLE/GRAINTE CITY, ILLINOIS AREA |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2093723 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2352988 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 10427 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 18389 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 28816 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 5255 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 12262 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 17517 |
| IRS990/OtherExpensesGrp/Desc | 0 | PER CAPITA TAXES |
| IRS990/OtherExpensesGrp/Desc | 1 | DUES PAID TO OTHER ORGA |
| IRS990/OtherExpensesGrp/Desc | 2 | AUTO |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 7067 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 128032 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 16334 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 7355 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 128032 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 16334 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 14422 |
| IRS990/OtherOrganizationDsc | 0 | NOT-FOR-PROFIT |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 8751 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 9108 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 17859 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 10104 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 10517 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 20621 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 91504 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 95239 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 186743 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | KEVIN TOWNSEND |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | ASSESSMENTS & FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | INITIATIONS & READMISS |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | OTHER |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 773928 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 188823 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 36663 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 27686 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 773928 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 188823 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 36663 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 27686 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 46420 |
| IRS990/PYOtherExpensesAmt | 0 | 351057 |
| IRS990/PYOtherRevenueAmt | 0 | 11704 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 880312 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 113601 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 473778 |
| IRS990/PYTotalExpensesAmt | 0 | 824835 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 938436 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 259265 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 0 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 2093723 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 2352988 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1369013 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1448069 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 1 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 0 |
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| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 480906 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 715736 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 31645 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 127801 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 159446 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 204155 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 204155 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 470630 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MEMBERS OF LIUNA 397 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ELECTIONS ARE HELD EVERY 3 YEARS IN ACCORDANCE WITH CONSTITUTION. ALL MEMBERS OF THE LOCAL HAVE VOTING RIGHTS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | MEMBERS APPROVE ALL DECISIONS OF THE BOARD |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | REVIEWED AND APPROVED BY E-BOARD AND MEMBERS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | AVAILABLE UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section B, line 12 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Section B, line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part VI, Section C, line 19 |
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| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 2352988 |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2352988 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 4 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
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| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 472516 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 805443 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 2352988 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
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| IRS990/TotalProgramServiceRevenueAmt | 0 | 1027100 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 248108 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1064708 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1064708 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2093723 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2352988 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 1795 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 4190 |
| IRS990/TravelGrp/TotalAmt | 0 | 5985 |
| IRS990/TypeOfOrganizationOtherInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 518 Henry St |
| IRS990/USAddress/CityNm | 0 | Edwardsville |
| IRS990/USAddress/StateAbbreviationCd | 0 | IL |
| IRS990/USAddress/ZIPCd | 0 | 62025 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 8 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KEVIN TOWNSEND |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SECRETARY-TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6186564825 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-03-17 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Laborers Local 397 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LABO |
| ReturnHeader/Filer/EIN | 0 | 370347784 |
| ReturnHeader/Filer/PhoneNum | 0 | 6186564825 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 518 Henry St |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Edwardsville |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IL |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 62025 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 430352985 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Kerber Eck & Braeckel LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 343 Fountains Parkway Suite 100 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Fairview Heights |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 62208 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3142316232 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-03-17 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Brian Wuertz CPA |
| ReturnHeader/ReturnTs | 0 | 2026-04-23T01:19:32-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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Displayed year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.