Civic Intelligence

Laborers' District Council

EIN 55-0341659 • 501(c)5 • Charleston, WV

View Organization Page

Profile

Fulfill the objectives of the international union and to enhance, conserve and protect the welfare and interest of the international union, affiliates and members.

1 Union SquareCharleston, WV 25302

wvldc.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

14th percentile

0.00x

Higher debt load relative to assets than 14% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

22nd percentile

0.00x

Higher debt load relative to revenue than 22% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2025

Net Margin

45th percentile

8.6%

Higher net margin than 45% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

24th percentile

1.0%

Faster asset growth than 24% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

4th percentile

-19%

Faster revenue growth than 4% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets14th percentile

Assets

Up

$21,866,946

Up $223,731 (+1.0%) from 2024

Liabilities

Down

$5,694

Down $1,179 (-17%) from 2024

Net Assets

Up

$21,861,252

Up $224,910 (+1.0%) from 2024

Operations
Liabilities / Revenue22nd percentileNet Margin45th percentile

Revenue

Down

$2,623,805

Down $617,118 (-19%) from 2024

Expenses

Up

$2,398,895

Up $137,890 (+6.1%) from 2024

Net Income

Down

$224,910

Down $755,008 (-77%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth24th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2011: $9,874,562Liabilities 2011: $132,033Net Assets 2011: $9,742,5292011Assets 2012: $10,106,147Liabilities 2012: $151,176Net Assets 2012: $9,954,9712012Assets 2013: $10,765,018Liabilities 2013: $138,798Net Assets 2013: $10,626,2202013Assets 2014: $11,345,645Liabilities 2014: $171,636Net Assets 2014: $11,174,0092014Assets 2015: $10,896,408Liabilities 2015: $297,740Net Assets 2015: $10,598,6682015Assets 2016: $11,392,138Liabilities 2016: $85,187Net Assets 2016: $11,306,9512016Assets 2017: $11,659,545Liabilities 2017: $100,459Net Assets 2017: $11,559,0862017Assets 2018: $13,112,501Liabilities 2018: $203,062Net Assets 2018: $12,909,4392018Assets 2019: $17,396,656Liabilities 2019: $249,374Net Assets 2019: $17,147,2822019Assets 2020: $19,204,207Liabilities 2020: $107,841Net Assets 2020: $19,096,3662020Assets 2021: $19,694,434Liabilities 2021: $109,844Net Assets 2021: $19,584,5902021Assets 2022: $19,404,528Liabilities 2022: $115,862Net Assets 2022: $19,288,6662022Assets 2023: $20,663,181Liabilities 2023: $6,757Net Assets 2023: $20,656,4242023Assets 2024: $21,643,215Liabilities 2024: $6,873Net Assets 2024: $21,636,3422024Assets 2025: $21,866,946Liabilities 2025: $5,694Net Assets 2025: $21,861,2522025

Highlighted filing

2025

Assets$21,866,946
Liabilities$5,694
Net Assets$21,861,252
Open 2025 Filing

Operations Trend

Revenue Growth4th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2011: $2,187,446Expenses 2011: $2,034,087Net Income 2011: $153,3592011Expenses 2012: $2,476,7002012Expenses 2013: $2,221,0482013Revenue 2014: $2,866,128Expenses 2014: $2,318,339Net Income 2014: $547,7892014Revenue 2015: $3,218,687Expenses 2015: $3,794,028Net Income 2015: -$575,3412015Revenue 2016: $2,970,555Expenses 2016: $2,262,272Net Income 2016: $708,2832016Revenue 2017: $2,252,471Expenses 2017: $2,000,336Net Income 2017: $252,1352017Revenue 2018: $3,852,507Expenses 2018: $2,465,159Net Income 2018: $1,387,3482018Revenue 2019: $8,450,385Expenses 2019: $4,299,344Net Income 2019: $4,151,0412019Revenue 2020: $4,328,611Expenses 2020: $2,543,736Net Income 2020: $1,784,8752020Revenue 2021: $2,839,074Expenses 2021: $2,169,692Net Income 2021: $669,3822021Revenue 2022: $2,094,946Expenses 2022: $1,337,299Net Income 2022: $757,6472022Revenue 2023: $2,091,557Expenses 2023: $1,525,718Net Income 2023: $565,8392023Revenue 2024: $3,240,923Expenses 2024: $2,261,005Net Income 2024: $979,9182024Revenue 2025: $2,623,805Expenses 2025: $2,398,895Net Income 2025: $224,9102025

Highlighted filing

2025

Revenue$2,623,805
Expenses$2,398,895
Net Income$224,910
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$21,866,946
Liabilities
$5,694
Net assets
$21,861,252
Revenue
$2,623,805
Expenses
$2,398,895
Net income
$224,910
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.9$0.01$21.9$2.62$2.40$0.22
2024Detailed filing. Detailed filing data is available for this year.$21.6$0.01$21.6$3.24$2.26$0.98
2023Detailed filing. Detailed filing data is available for this year.$20.7$0.01$20.7$2.09$1.53$0.57
2022Detailed filing. Detailed filing data is available for this year.$19.4$0.12$19.3$2.09$1.34$0.76
2021Detailed filing. Detailed filing data is available for this year.$19.7$0.11$19.6$2.84$2.17$0.67
2020Detailed filing. Detailed filing data is available for this year.$19.2$0.11$19.1$4.33$2.54$1.78
2019Detailed filing. Detailed filing data is available for this year.$17.4$0.25$17.1$8.45$4.30$4.15
2018Detailed filing. Detailed filing data is available for this year.$13.1$0.20$12.9$3.85$2.47$1.39
2017Detailed filing. Detailed filing data is available for this year.$11.7$0.10$11.6$2.25$2.00$0.25
2016Detailed filing. Detailed filing data is available for this year.$11.4$0.09$11.3$2.97$2.26$0.71
2015Detailed filing. Detailed filing data is available for this year.$10.9$0.30$10.6$3.22$3.79$0.58
2014Detailed filing. Detailed filing data is available for this year.$11.3$0.17$11.2$2.87$2.32$0.55
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.8$0.14$10.6$2.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.1$0.15$9.95$2.48
2011Summary only. Only limited summary data is available for this year.$9.87$0.13$9.74$2.19$2.03$0.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$5,935,406
Mission and Program Overview

Mission

Fulfill the objectives of the international union and to enhance, conserve and protect the welfare and interest of the international union, affiliates and members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$11,558,676$12,344,899▲ $786,223
Investments in Publicly Traded Securities$9,744,863$9,199,576▼ $545,287
Land, Buildings, and Equipment, Net$216,775$203,391▼ $13,384
Cash and Non-Interest-Bearing Accounts$122,901$119,080▼ $3,821
Total Assets$21,643,215$21,866,946▲ $223,731
Liabilities
Accounts Payable and Accrued Expenses$6,873$5,694▼ $1,179
Total Liabilities$6,873$5,694▼ $1,179
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$21,636,342$21,839,464▲ $203,122
Net Assets With Donor Restrictions-$21,788-
Total Net Assets Fund Balance$21,636,342$21,861,252▲ $224,910
Total Liabilities and Net Assets / Fund Balance$21,643,215$21,866,946▲ $223,731

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$131,446$193,598$325,044
Equipment$71,945$23,271$95,216
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jessie D KingBus Mgr/secy-treasFT$161,520$98,074$259,594
Matthew D MccomasPresidentFT$113,041$73,987$187,028
Robert C RichardAuditorFT$104,425$69,390$173,815
John R WeaverAuditor-$24,000$6,960$30,960
Jason D HershmanVice President-$5,400-$5,400
Byron N McgradyExecutive Board-$4,800-$4,800
Jeremy M KennellExecutive Board-$4,800-$4,800
Justin T GrayExecutive Board-$4,800-$4,800
Matthew a FreelandExecutive Board-$4,800-$4,800
Daniel C BroganSergeant at Arms-$4,200-$4,200
Phillip H BosticAuditor-$3,000-$3,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,632,859
Investment Income
$763,469
Other Revenue
$227,477
Change in Net Assets
$224,910

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,623,805
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,623,805
Total Revenue per Form 990
$2,623,805
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,313,484
Other Expenses$998,077
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---$449,721
Pension Plan Contributions---$434,570
Other Salaries and Wages---$325,978
Advertising---$227,687
Travel---$98,924
Benefits to Members---$87,334
Fees for Services Accounting---$82,287
Depreciation Depletion---$74,434
Payroll Taxes---$64,065
Conferences and Meetings---$62,588
Office Expenses---$51,644
Other Employee Benefits---$39,150
Insurance---$37,709
All Other Expenses---$37,180
Occupancy---$30,400
Other Expenses---$24,588
Fees for Service Investment Mgmnt Fees---$17,808
Total Functional Expenses$0$0$0$2,398,895

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,398,895
Total Expenses per Audited Statements$2,398,895
Total Expenses per Form 990$2,398,895
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$8,725
Fundraising Direct Expenses$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Classes of members or stockholders members.”

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

“Election of members and their rights. The organization's members have the authority to elect additional members of the governing body.”

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

“Decisions subject to approval of members decisions of the governing body are subject to approval by members.”

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

“Organization's process to review form 990. Form 990 is presented for review prior to filing it. The business manager will present it in person to the members of the governing body over the course of several meetings.”

Form 990, Part VI, Section B, Line 12C

“Enforcement of conflicts policy the written conflict of interest policy is included in the ethics and disciplinary procedure that is part of the constitution by which our organization is governed. Any member or employee of the organization can contact the liuna (an affiliated organization also governed by the constitution) inspector general with any complaint arising under the constitution, the ethical practices code, or any other diciplinary rule, regulation, practice, or procedure adopted by the liuna general executive board. The ethical practices code explains the disciplinary procedure that must be followed when necessary and the independent officers who are entrusted to enforce the code. 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 C, Line 19

“Governing documents disclosure explanation the constitution and ethics & disciplinary procedure is available through the us dept of labor online public disclosure room. The information is filed under laborers' international union of north america, who files the information on behalf of all affiliated organizations. In addition, the organization files an 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
LABORERS' DISTRICT COUNCIL
EIN
55-0341659
Phone
3043460581
Address
1 UNION SQUARE 5, CHARLESTON, WV 25302

Signing Officer

Name
Jessie D King
Title
Bus Mgr/secy-trea
Phone
3043460581
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jessie D King
Formed
1940
Legal Domicile
Wv
Voting Board Members
7
Independent Board Members
0
Employees
19
Volunteers
0

Preparer

Firm
Costanzo Woomer Nistendirk Pllc
Address
231 CAPITOL STREET SUITE 400, CHARLESTON, WV 25301
Preparer
Rl Nistendirk CPA
Phone
3043422006
Supplemental Narrative

Additional Explanations

Part XII, Line 1

“MODIFIED CASH”

Part XII, Line 2C

“N/A”

Raw XML AppendixShowing 400 of 602 raw XML fields

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

Path#Value
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IRS990/ActivityOrMissionDesc0FULFILL THE OBJECTIVES OF THE INTERNATIONAL UNION AND TO ENHANCE, CONSERVE AND PROTECT THE WELFARE AND INTEREST OF THE INTERNATIONAL UNION, AFFILIATES AND MEMBERS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt4EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXECUTIVE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt6EXECUTIVE BOARD
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