Civic Intelligence

Laborers International Union of North America

990 • Fiscal year 2025 • EIN 41-0682232

Jan 01, 2025 to Dec 31, 2025

Organization ProfileN/A
1848 2nd Ave SERochester, MN 55904

(507) 282-2349

Siviq Scores

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

Liabilities / Assets

31st percentile

0.00x

Higher debt load relative to assets than 31% of similar nonprofits.

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

Liabilities / Revenue

33rd percentile

0.00x

Higher debt load relative to revenue than 33% of similar nonprofits.

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

Net Margin

81st percentile

28%

Higher net margin than 81% of similar nonprofits.

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

Top Officer Pay

22nd percentile

$0

Higher top officer pay than 22% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

67th percentile

11%

Faster asset growth than 67% of similar nonprofits.

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

Revenue Growth

54th percentile

6.5%

Faster revenue growth than 54% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets31st percentile

Assets

$3,852,464

No earlier filing loaded for comparison.

Net Assets

$3,850,960

No earlier filing loaded for comparison.

Liabilities

$1,504

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue33rd percentileNet Margin81st percentile

Revenue

$1,373,792

No earlier filing loaded for comparison.

Expenses

$992,596

No earlier filing loaded for comparison.

Net Income

$381,196

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth67th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $878,391Liabilities 2011: $2,375Net Assets 2011: $876,0162011Assets 2012: $939,000Liabilities 2012: $3,705Net Assets 2012: $935,2952012Assets 2013: $1,080,921Liabilities 2013: $4,431Net Assets 2013: $1,076,4902013Assets 2014: $1,309,682Liabilities 2014: $6,743Net Assets 2014: $1,302,9392014Assets 2015: $1,557,662Liabilities 2015: $6,989Net Assets 2015: $1,550,6732015Assets 2016: $1,818,227Liabilities 2016: $5,959Net Assets 2016: $1,812,2682016Assets 2017: $1,953,413Liabilities 2017: $7,520Net Assets 2017: $1,945,8932017Assets 2018: $2,090,741Liabilities 2018: $3,192Net Assets 2018: $2,087,5492018Assets 2019: $2,386,924Liabilities 2019: $2,255Net Assets 2019: $2,384,6692019Assets 2020: $2,558,106Liabilities 2020: $2,066Net Assets 2020: $2,556,0402020Assets 2021: $2,740,177Liabilities 2021: $1,945Net Assets 2021: $2,738,2322021Assets 2022: $2,915,867Liabilities 2022: $2,022Net Assets 2022: $2,913,8452022Assets 2023: $3,090,463Liabilities 2023: $2,754Net Assets 2023: $3,087,7092023Assets 2025: $3,852,464Liabilities 2025: $1,504Net Assets 2025: $3,850,9602025

Highlighted filing

2025

Assets$3,852,464
Liabilities$1,504
Net Assets$3,850,960
Open 2025 Filing

Operations Trend

Revenue Growth54th percentile

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

$1.5M$1.0M$500K$0Revenue 2011: $348,696Expenses 2011: $342,083Net Income 2011: $6,6132011Revenue 2012: $408,941Expenses 2012: $349,663Net Income 2012: $59,2782012Revenue 2013: $564,680Expenses 2013: $423,485Net Income 2013: $141,1952013Revenue 2014: $765,261Expenses 2014: $538,812Net Income 2014: $226,4492014Revenue 2015: $819,575Expenses 2015: $586,531Net Income 2015: $233,0442015Revenue 2016: $886,559Expenses 2016: $624,964Net Income 2016: $261,5952016Revenue 2017: $825,034Expenses 2017: $691,409Net Income 2017: $133,6252017Revenue 2018: $882,540Expenses 2018: $740,884Net Income 2018: $141,6562018Revenue 2019: $1,026,320Expenses 2019: $729,200Net Income 2019: $297,1202019Revenue 2020: $939,609Expenses 2020: $768,238Net Income 2020: $171,3712020Revenue 2021: $933,381Expenses 2021: $751,189Net Income 2021: $182,1922021Revenue 2022: $965,899Expenses 2022: $790,286Net Income 2022: $175,6132022Revenue 2023: $997,331Expenses 2023: $823,467Net Income 2023: $173,8642023Revenue 2025: $1,373,792Expenses 2025: $992,596Net Income 2025: $381,1962025

Highlighted filing

2025

Revenue$1,373,792
Expenses$992,596
Net Income$381,196
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 13, 2026
Return Version
2025v4.0
Gross Receipts
$1,373,792
Mission and Program Overview

Mission

TO SUPPORT OUR MEMBERS

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$3,469,764$3,850,960▲ $381,196
Savings and Temporary Cash Investments$3,148,776$2,675,093▼ $473,683
Land, Buildings, and Equipment, Net$176,137$989,048▲ $812,911
Cash and Non-Interest-Bearing Accounts$146,962$188,323▲ $41,361
Total Assets$3,471,875$3,852,464▲ $380,589
Liabilities
Accounts Payable and Accrued Expenses$2,111$1,504▼ $607
Total Liabilities$2,111$1,504▼ $607
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,469,764$3,850,960▲ $381,196
Total Liabilities and Net Assets / Fund Balance$3,471,875$3,852,464▲ $380,589

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$806,453$154,021$960,474
Land$182,595-$182,595
Compensation and Service Providers
Top Officer Pay22nd percentile

Board Members and Trustees

NameTitle
John PecinovskyPresident
Gregory MarshmanAuditor
Jerad OlofsonAuditor
Steven DrakeAuditor
James HallExecutive Bo
Lance MollertExecutive Bo
Russell HessExecutive Bo
Bill SmithRecording Se
Lorne LundeenSecretary Tr
Alan FlickingerSergeant-at-
Jeremy MorseVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,252,392
Investment Income
$121,400
Other Revenue
$0
Change in Net Assets
$381,196
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$518,740
Other Expenses$473,856
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$201,788$86,480-$288,268
Other Employee Benefits$127,829--$127,829
Pension Plan Contributions$79,797--$79,797
Depreciation Depletion$31,228--$31,228
Payroll Taxes$15,992$6,854-$22,846
Office Expenses$21,027--$21,027
Insurance$20,807--$20,807
Payment Travel Entrtnmnt Publicly Ofcl$19,730--$19,730
Conferences and Meetings$18,437--$18,437
Advertising$16,098--$16,098
Other Expenses$14,035--$14,035
Fees for Services Accounting$9,925--$9,925
All Other Expenses$6,855--$6,855
Occupancy$6,282--$6,282
Information Technology$4,552--$4,552
Fees for Services Legal$2,208--$2,208
Fees for Services Other$500--$500
Total Functional Expenses$899,262$93,334$0$992,596
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
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Business manager reviews tax return before it is signed and mailed to the internal revenue service”

Form 990, Page 6, Part VI, Line 12C

“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, Page 6, Part VI, Line 19

“19- the constitution(governing document) and the liuna policies (conflict of interest policy) is available through the united states department of labor, olms, online public disclosure room. The information is filed under laborers' international union of north america, which files the annual financial report with the department of labor which can also be obtained on the online public disclosure room.”

Filing and Contact Details

Filer

Filer Name
Construction Laborers Local 405
EIN
41-0682232
Address
1848 2ND AVE SE, ROCHESTER, MN 55904

Signing Officer

Name
John Pecinovsky
Title
President
Signed
2026-02-13

Organization Details

Principal Officer
John Pecinovsky
Legal Domicile
Mn
Voting Board Members
11
Independent Board Members
11
Employees
3

Preparer

Firm
Joseph M Mahoney CPA
Address
3265 19TH ST NW STE 380, ROCHESTER, MN 55901-6786
Preparer
Joseph M Mahoney CPA
Phone
5072421920
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 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/ExplanationTxt219- THE CONSTITUTION(GOVERNING DOCUMENT) AND THE LIUNA POLICIES (CONFLICT OF INTEREST POLICY) IS AVAILABLE THROUGH THE UNITED STATES DEPARTMENT OF LABOR, OLMS, ONLINE PUBLIC DISCLOSURE ROOM. THE INFORMATION IS FILED UNDER LABORERS' INTERNATIONAL UNION OF NORTH AMERICA, WHICH FILES THE ANNUAL FINANCIAL REPORT WITH THE DEPARTMENT OF LABOR WHICH CAN ALSO BE OBTAINED ON THE ONLINE PUBLIC DISCLOSURE ROOM.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN PECINOVSKY
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ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CONSTRUCTION LABORERS LOCAL 405
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JOSEPH M MAHONEY CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03265 19TH ST NW STE 380
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ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSEPH M MAHONEY CPA
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ReturnHeader/ReturnTs02026-02-25T18:18:47-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,852,464
Liabilities
$1,504
Net assets
$3,850,960
Revenue
$1,373,792
Expenses
$992,596
Net income
$381,196
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.85$0.00$3.85$1.37$0.99$0.38
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.09$0.00$3.09$1.00$0.82$0.17
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.92$0.00$2.91$0.97$0.79$0.18
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.74$0.00$2.74$0.93$0.75$0.18
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.56$0.00$2.56$0.94$0.77$0.17
2019Summary only. Only limited summary data is available for this year.$2.39$0.00$2.38$1.03$0.73$0.30
2018Summary only. Only limited summary data is available for this year.$2.09$0.00$2.09$0.88$0.74$0.14
2017Summary only. Only limited summary data is available for this year.$1.95$0.01$1.95$0.83$0.69$0.13
2016Summary only. Only limited summary data is available for this year.$1.82$0.01$1.81$0.89$0.62$0.26
2015Summary only. Only limited summary data is available for this year.$1.56$0.01$1.55$0.82$0.59$0.23
2014Summary only. Only limited summary data is available for this year.$1.31$0.01$1.30$0.77$0.54$0.23
2013Summary only. Only limited summary data is available for this year.$1.08$0.00$1.08$0.56$0.42$0.14
2012Summary only. Only limited summary data is available for this year.$0.94$0.00$0.94$0.41$0.35$0.06
2011Summary only. Only limited summary data is available for this year.$0.88$0.00$0.88$0.35$0.34$0.01