2026-05-29T12:59:52-05:00 2025-12-31 430352985 KERBER ECK & BRAECKEL LLP 343 FOUNTAINS PARKWAY SUITE 100 FAIRVIEW HEIGHTS IL 62208 990 2025-01-01 430337603 LABORERS' INTERNATIONAL UNION OF NORTH AMERICA LOCAL 42 LABO 3145311187 301 SOUTH EWING AVENUE ST LOUIS MO 631033624 BRANDON FLINN BUSINESS MANAGER & SEC-TREAS 3145311187 2026-05-19 1 JAY GENSERT P01855201 3142316232 2026-05-19 2025 2025-03-06 01:10:19Z BRANDON FLINN 301 SOUTH EWING AVENUE ST LOUIS MO 631033624 4427963 0 0121 X WWW.LOCAL42STL.COM X 1933 MO TO ORGANIZE WORKERS AND TO SECURE IMPROVED WAGES, BENEFITS, HOURS, WORKING CONDITIONS, AND OTHER ECONOMIC BENEFITS THROUGH ORGANIZATION, NEGOTIATION AND COLLECTIVE BARGAINING. 7 1 9 0 0 0 0 0 3910132 4114584 128250 139751 65637 57358 4104019 4311693 30700 6000 0 0 1633919 1712885 0 0 0 1553942 1719039 3218561 3437924 885458 873769 6884323 8010276 146873 143360 6737450 7866916 TO ORGANIZE WORKERS AND TO SECURE IMPROVED WAGES, BENEFITS, HOURS, WORKING CONDITIONS, AND OTHER ECONOMIC BENEFITS THROUGH ORGANIZATION, NEGOTIATION AND COLLECTIVE BARGAINING. 0 0 TO ORGANIZE WORKERS AND TO SECURE IMPROVED WAGES, BENEFITS, HOURS, WORKING CONDITIONS, AND OTHER ECONOMIC BENEFITS THROUGH ORGANIZATION, NEGOTIATION AND COLLECTIVE BARGAINING. 0 0 1 1 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 7 0 1 9 1 0 0 0 0 0 0 0 0 0 0 X 7 1 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 X BRANDON FLINN 3145311187 301 SOUTH EWING AVENUE ST LOUIS MO 631033624 BRANDON FLINN BUSINESS MGR. & SEC-TREAS. 5.00 X X 21600 0 8234 MATTHEW ANDREWS PRESIDENT/EXEC BOARD 48.00 X X 151393 0 79842 BRIAN WATSON VICE PRES/EXEC BOARD 48.00 X X 145305 0 78211 SIMON GLAUS RECORDING SEC/EXEC BOARD 48.00 X X 146254 0 78211 JEFFERY LOUIS ASST BUS MGR/EXEC BOARD 48.00 X X 159795 0 82020 RAYMOND SARKIS III FIELD REP/ORGANIZER 48.00 X X 145886 0 78211 REGINALD DAVIS - LEFT 825 SLPS HEAD STEWART 1.00 X X 2100 0 0 KIWANA MCQUEEN EXECUTIVE BOARD MEMBER 1.00 X X 6000 0 0 PASQUALE LOPICCOLO III AUDITOR 1.00 X 2500 0 0 RICKY JOHNSON II SERGEANT AT ARMS 1.00 X 6000 0 0 CARLOS ESCOBAR AUDITOR 1.00 X 2000 0 0 DARRYL BOYLE AUDITOR 1.00 X 2000 0 0 DAVID REAGAN DIRECTOR 1.00 X 111424 0 0 902257 0 404729 6 0 1 0 0 MEMBERSHIP DUES 561499 4114584 4114584 4114584 149869 149869 29500 0 29500 29500 29500 25716 80436 0 116270 25716 -35834 -10118 -35834 25716 MISCELLANEOUS 900099 27858 27858 27858 4311693 4106608 0 205085 6000 1195562 236855 137328 60367 82773 55328 48622 49275 111561 16179 185423 22849 63789 3145 22450 111110 101874 PER CAPITA 586279 POLITICAL CONTRIBUTIONS 110000 RETIREE COUNCIL 80644 EXECUTIVE BOARD DONATIO 65129 85382 3437924 1146742 1878898 108682 123590 25000 25000 11901 1262779 330842 965020 931937 4626978 5050851 6884323 8010276 144179 127018 2694 16342 146873 143360 X 6737450 7866916 6737450 7866916 6884323 8010276 873769 255697 0 X X 0 1 X 1 0 LABORERS UNION #42 VOLUNTARY POLITICAL FUND 301 SOUTH EWING AVE SAINT LOUIS MO 63103 364905866 110000 22695 1 0 0 401708 401708 311641 75546 236095 78846 78029 817 470584 177267 293317 931937 PAYROLL TAXES WITHHELD 16342 16342 X 4572562 255697 5172 260869 4311693 0 4311693 3413087 576 576 3412511 25413 25413 3437924 PART X, LINE 2: THE UNION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. THE UNION FILES FEDERAL INFORMATION RETURNS WHICH ARE GENERALLY SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR A PERIOD OF THREE YEARS FROM THE DATE THEY ARE TO BE FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: PAC ACTIVITY 5,172. PART XII, LINE 2D - OTHER ADJUSTMENTS: PAC ACTIVITY 576. PART XII, LINE 4B - OTHER ADJUSTMENTS: PAC ACTIVITY 25,413. SCH D (FORM 990) LABORERS' INTERNATIONAL UNION OF NORTH AMERICA LOCAL 42 FILES CONSOLIDATED FINANCIAL STATEMENTS INCLUDING ACTIVITY FOR A POLITICAL ACTION COMMITTEE. THE ACTIVITY OF THE POLITICAL ACTION COMMITTEE IS EXCLUDED FROM THIS FORM 990. 1 SCHOLARSHIPS 6000 SCHOLARSHIP PAYMENTS MADE DIRECTLY TO EDUCATIONAL INSTITUTIONS FOR BENEFIT OF RECIPIENTS. X 0 0 0 JEFFERY LOUIS ASST BUS MGR/EXEC BOARD 145949 0 0 0 13846 0 82020 0 0 0 241815 0 0 0 MATTHEW ANDREWS PRESIDENT/EXEC BOARD 138613 0 0 0 12780 0 79842 0 0 0 231235 0 0 0 SIMON GLAUS RECORDING SEC/EXEC BOARD 133139 0 0 0 13115 0 78211 0 0 0 224465 0 0 0 RAYMOND SARKIS III FIELD REP/ORGANIZER 133138 0 0 0 12748 0 78211 0 0 0 224097 0 0 0 BRIAN WATSON VICE PRES/EXEC BOARD 133139 0 0 0 12166 0 78211 0 0 0 223516 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION IS A LABOR UNION COMPRISED OF THEIR UNION MEMBERSHIP. FORM 990, PART VI, SECTION A, LINE 7A THE UNION MEMBERS ELECT THE MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS ARE SUBJECT TO APPROVAL BY WAY OF A VOTE BY THE UNION MEMBERS PRESENT AT THE LOCAL UNION MEETINGS. FORM 990, PART VI, SECTION B, LINE 11B THE BUSINESS MANAGER/SECRETARY-TREASURER REVIEWS THE FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, 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 DISIPLINARY 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 PER UNIFORM LOCAL UNION CONSTITUTION SECTION ARTICLE VI PAGE 85 1(D), THE SALARY COMPENSATION TO BE PAID TO ELECTED OFFICERS OR OFFICIALS SHALL BE FIXED PRIOR TO THE NOMINATION; PROVIDED THAT ADJUSTMENT TO SALARY DURING THE TERM OF OFFICE MAY BE EFFECTED IN ACCORDANCE WITH THE PROVISIONS OF ARTICLE IX HEREIN. SECRETARY-TREASURER/BUSINESS MANAGER CONSIDERED SALARIES OF OTHER ST. LOUIS LABORER UNION OFFICIALS. LOCAL UNION BUDGET WAS ALSO CONSIDERED. FORM 990, PART VI, SECTION C, LINE 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 INFORMATION ON BEHALF OF ALL AFFILIATED ORGANIZATIONS. IN ADDITION, OUR ORGANIZATION FILES AN ANNUAL FINANCIAL REPORT WITH THE DEPARTMENT OF LABOR WHICH CAN ALSO BE OBTAINED ON THE ONLINE PUBLIC DISCLOSURE ROOM. FORM 990, PART XII, LINE 1: THE FINANCIAL STATEMENTS ARE PREPARED ON A MODIFIED CASH BASIS OF ACCOUNTING, WHICH IS A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. THAT BASIS DIFFERS FROM ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA (GAAP) IN THAT REVENUES ARE RECOGNIZED WHEN RECEIVED RATHER THAN EARNED AND CERTAIN EXPENSES ARE RECOGNIZED WHEN PAID RATHER THAN WHEN THE OBLIGATION IS INCURRED. SPECIFICALLY, THE VARIANCES FROM GAAP INCLUDE OMISSIONS OF RECEIVABLES, PAYABLES, AND ACCRUALS. SUCH VARIANCES ARE PRESUMED TO BE MATERIAL. HOWEVER, SIMILAR TO FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH GAAP, THESE FINANCIAL STATEMENTS REFLECT THE CAPITALIZED COST OF PROPERTY AND EQUIPMENT AND RELATED DEPRECIATION, NOTES RECEIVABLE, NOTES PAYABLE AND PAYROLL TAXES WITHHELD. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FORM THE PRIOR YEAR LOCAL 42 BUILDING CORPORATION 301 SOUTH EWING AVENUE ST LOUIS MO 63103 831352478 OWN,LEASE, AND RENT REAL ESTATE ON BEHALF OF LABOR LOCAL 42 MO 501(C)(2) LABORERS INTERNATIONAL UNION OF NORTH AMERICA LOCAL 42 1 LABORERS UNION #42 VOLUNTARY POLITICAL FUND 301 SOUTH EWING AVENUE ST LOUIS MO 63103 364905866 TO SUPPORT POLITICAL CANDIDATES FOR STATE AND LOCAL OFFICES MO 527 0 LOCAL 42 VETERANS COMMITTEE 301 SOUTH EWING AVENUE ST LOUIS MO 63103 880904679 SUPPORT FOR MILITARY VETERANS MO 501(C)(3) LINE 7 0 ROBERT O'CONNELL MEMORIAL RETIREE COUNCIL 301 SOUTH EWING AVENUE ST LOUIS MO 63103 900343569 TO SUPPORT RETIRED MEMBERS MO 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0