2026-04-23T01:19:32-05:00 2025-12-31 430352985 Kerber Eck & Braeckel LLP 343 Fountains Parkway Suite 100 Fairview Heights IL 62208 990 2025-01-01 370347784 Laborers Local 397 LABO 6186564825 518 Henry St Edwardsville IL 62025 KEVIN TOWNSEND SECRETARY-TREASURER 6186564825 2026-03-17 1 Brian Wuertz CPA P00019709 3142316232 2026-03-17 2025 2025-03-06 01:10:19Z KEVIN TOWNSEND 518 Henry St Edwardsville IL 62025 1064708 0 X N/A X NOT-FOR-PROFIT 1892 IL PROVIDE LABOR NEGOTIATIONS AND BENEFIT FOR COMMON LABORERS IN THE EDWARDSVILLE/GRAINTE CITY, ILLINOIS AREA 8 0 4 0 0 0 0 0 880312 1027100 46420 37608 11704 0 938436 1064708 0 0 0 0 473778 490848 0 0 0 351057 314595 824835 805443 113601 259265 2093723 2352988 0 0 2093723 2352988 THE LOCAL PROVIDES COLLECTIVE BARGAINING FOR APPROX. 485 MEMBERS OF COMMON LABORERS IN THE EDWARDSVILLE/GRAINTE CITY, ILLINOIS AREA 0 0 472516 THE LOCAL PROVIDES COLLECTIVE BARGAINING FOR APPROX. 485 MEMBERS OF COMMON LABORERS IN THE GRAINTE CITY/EDWARDSVILLE, IL AREA 472516 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 4 0 0 0 0 0 0 0 0 0 0 0 X 8 0 0 0 0 0 1 1 1 1 1 0 0 1 1 0 0 1 1 1 1 0 X KEVIN TOWNSEND 6186564825 518 HENRY STREED EDWARDSVILLE IL 62025 KEVIN TOWNSEND SECRETARY-TREASURER/BM 1.00 X X 121705 0 0 GREG DICKERMAN PRESIDENT 3.00 X X 17788 0 0 CHAD HOUGE VICE PRESIDENT 1.00 X X 0 0 0 JASON GOVREAU RECORDING SECRETARY 1.00 X X 0 0 0 KEVIN STOECKLIN S-A-A/DELEGATE 48.00 X X 108615 0 0 FRANK KIOUS AUDITOR 1.00 X 0 0 0 MICHAEL KEEFE AUDITOR 1.00 X 0 0 0 LARRY WILLEFORD III EXECUTIVE BOARD 1.00 X X 0 0 0 LARON COLE EXECUTIVE BOARD 1.00 X X 0 0 0 JERRY ZELLER EXECUTIVE BOARD 1.00 X X 0 0 0 VICKEY MCELROY AUDITOR 1.00 X 0 0 0 248108 0 0 2 0 0 0 0 ASSESSMENTS & FEES 900099 773928 773928 DUES 900099 188823 188823 INITIATIONS & READMISS 900099 36663 36663 OTHER 900099 27686 27686 1027100 37608 37608 1064708 1064708 0 0 248108 126535 121573 17859 9108 8751 186743 95239 91504 17517 12262 5255 20621 10517 10104 26994 26994 4000 4000 28816 18389 10427 5985 4190 1795 26449 18514 7935 37202 26041 11161 26361 26361 PER CAPITA TAXES 128032 128032 DUES PAID TO OTHER ORGA 16334 16334 AUTO 14422 7355 7067 805443 472516 332927 0 273877 434289 1369013 1448069 1079337 608707 450833 470630 2093723 2352988 0 0 X 0 0 0 0 2093723 2352988 2093723 2352988 2093723 2352988 259265 0 X 0 0 0 0 1 0 204155 204155 715736 480906 234830 159446 127801 31645 470630 X 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. 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