Laborers' International Union of North America Local 42
Nonprofit profile at a glance
- EIN
- 430337603
- IRS 990 coverage
- 2010–2025
- Forms available
- Form 990 2025
- Location
- St Louis, MO, USA
- Phone
- 3145311187
- Rating confidence
- Limited
- Sector
- Labor Unions
Reported finances
- Revenue
- $4,311,693
- Expenses
- $3,437,924
- Assets
- $8,010,276
- Liabilities
- $143,360
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- MATTHEW ANDREWS (PRESIDENT/EXEC BOARD)
Highest reported compensation
- JEFFERY LOUIS (ASST BUS MGR/EXEC BOARD): $241,815 total reported compensation
- MATTHEW ANDREWS (PRESIDENT/EXEC BOARD): $231,235 total reported compensation
- SIMON GLAUS (RECORDING SEC/EXEC BOARD): $224,465 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To organize workers and to secure improved wages, benefits, hours, working conditions, and other economic benefits through organization, negotiation and collective bargaining.
Operating model
- Revenue model
- Earned-program. 95% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 73
- Accountability: 45
- Sustainability: 62
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 93.3%; rating input score 93; 18th percentile among comparable filings
- Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 75th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 14.3%; rating input score 14; 8th percentile among comparable filings
- Governance controls: 8 of 9 controls in place; rating input score 89
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 20.3%; rating input score 73; 73rd percentile among comparable filings
- Total-asset coverage ratio: 2.33; rating input score 63; 63rd percentile among comparable filings
- Liabilities to assets ratio: 0.02; rating input score 73; 73rd percentile among comparable filings
- Officer compensation ratio: 38%; rating input score 4; 4th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 8% per year; rating input score 100; 57th percentile among comparable filings
- Asset growth: 13.6% per year; rating input score 100; 70th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 1 of 7 board members independent · 8 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $242K · 13 people listed · 1 of 6 pay-setting controls reported
- Consistency: 14 of 15 current checks pass · 1 finding to review
- Schedules: 6 filed schedules · includes grants and executive pay
- Filing history: 16 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: 15 filed money-flow records
- Related organizations: 4 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Accountability: Independent voting board scored 14/100.
- Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
- Review — Accountability: Governance controls: Form 990 shared with the board not reported.
- High — Sustainability: Officer compensation ratio scored 4/100.