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Nonprofiteer
← LOCAL 15 15A 15D OPERATING ENGINEER APPRENTICESHIP SKILL IMPROVEMENT

Form 990 for tax year 2023

Filed by LOCAL 15 15A 15D OPERATING ENGINEER APPRENTICESHIP SKILL IMPROVEMENT.

Totals

Total revenue
$5,329,677
Total expenses
$6,199,166
Contributions and grants received
$35,270
Grants paid
$0
Program service revenue
$5,057,103
Investment income
$85,658
Other revenue
$151,646
Total assets, end of year
$4,193,042
Total liabilities, end of year
$385,853
Net assets or fund balances, end of year
$3,807,189
Program services expenses (Part IX)
$5,898,468
Management and general expenses
$300,698
Fundraising expenses
$0
Program service expenses (Part III)
$5,898,468

Program services were 95.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $35,270

  • 2a · Program service revenue: EMPLOYER CONTRIBUTIONS

    total $5,057,103 · related or exempt $5,057,103

  • 3 · Investment income

    total $59,037 · excluded $59,037

  • 7a · Gross sales of assets other than inventory

    other assets $26,621

  • 7b · Less cost or other basis and sales expenses

    other assets $0

  • 7c · Gain or loss

    other assets $26,621

  • 7d · Net gain or loss

    total $26,621 · excluded $26,621

  • 11a · Other revenue: REIMBURSED EXPENSES

    total $150,433 · related or exempt $150,433

  • 11b · Other revenue: REBATES

    total $1,213 · related or exempt $1,213

  • 11e · Other revenue, total

    $151,646

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $419,637 · program services $419,637

  • 7 · Other salaries and wages

    total $2,629,404 · program services $2,629,404

  • 8 · Pension plan contributions

    total $615,093 · program services $615,093

  • 9 · Other employee benefits

    total $458,214 · program services $458,214

  • 10 · Payroll taxes

    total $203,961 · program services $203,961

  • 11b · Fees: legal

    total $23,424 · management and general $23,424

  • 11c · Fees: accounting

    total $39,026 · management and general $39,026

  • 13 · Office expenses

    total $104,414 · program services $104,414

  • 14 · Information technology

    total $18,052 · program services $18,052

  • 16 · Occupancy

    total $6,348 · management and general $6,348

  • 17 · Travel

    total $26,171 · program services $26,171

  • 19 · Conferences, conventions and meetings

    total $14,843 · program services $14,843

  • 22 · Depreciation, depletion and amortization

    total $257,462 · program services $246,374 · management and general $11,088

  • 23 · Insurance

    total $98,437 · program services $91,369 · management and general $7,068

  • 24a · Other expenses: MATERIALS & SUPPLIES

    total $454,345 · program services $454,345

  • 24b · Other expenses: REIMBURSEMENTS TO RELAT

    total $213,744 · management and general $213,744

  • 24c · Other expenses: SECURITY

    total $163,086 · program services $163,086

  • 24d · Other expenses: REPAIRS & MAINTENANCE

    total $144,371 · program services $144,371

  • 24e · All other expenses

    total $309,134 · program services $309,134

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $300 · end of year $300

  • 2 · Savings and temporary cash investments

    beginning of year $2,345,448 · end of year $1,636,283

  • 4 · Accounts receivable

    beginning of year $61,825 · end of year $52,964

  • 10a · Land, buildings and equipment: cost or other basis

    $5,226,384

  • 10b · Land, buildings and equipment: accumulated depreciation

    $2,882,910

  • 10c · Land, buildings and equipment, net

    beginning of year $2,342,486 · end of year $2,343,474

  • 15 · Other assets

    beginning of year $16,725 · end of year $160,021

  • 17 · Accounts payable and accrued expenses

    beginning of year $90,106 · end of year $181,001

  • 25 · Other liabilities

    beginning of year $0 · end of year $204,852

  • 27 · Net assets without donor restrictions

    beginning of year $4,676,678 · end of year $3,807,189

Mission and programs · 2023

Mission

TO PROVIDE APPRENTICE TRAINING SKILL IMPROVEMENT AND SAFETY EDUCATION TO ELIGIBLE PARTICIPANTS.

  • TO PROVIDE APPRENTICE TRAINING SKILL IMPROVEMENT AND SAFETY EDUCATION TO ELIGIBLE PARTICIPANTS.

    Expenses $5,898,468 · Revenue $5,208,749

As filed on the 2023 return.

Listed in Part VII

  • JAMES CALLAHAN

    UNION TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • THOMAS CALLAHAN

    UNION TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • WILLIAM TYSON

    EMPLOYER TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • MICHAEL SALGO

    EMPLOYER TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • CATHERINE CHASE

    FUND ADMINISTRATOR

    Total calculated
    $444,335
    From this org
    $0
    From related orgs
    $366,823
    Other
    $77,512
    Hours/week
    4 + 36 related

    Schedule J breakdown matched by us

    Base
    $0 + $354,740 related
    Bonus
    $0 + $12,083 related
    Other
    $0
    Deferred
    $0 + $48,392 related
    Nontaxable benefits
    $0 + $29,120 related
    Filer's total
    $0 + $444,335 related

  • PATRICK PETERSON

    FUND DIRECTOR

    Total calculated
    $419,637
    From this org
    $339,222
    From related orgs
    $0
    Other
    $80,415
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $323,816
    Bonus
    $13,586
    Other
    $1,820
    Deferred
    $51,295
    Nontaxable benefits
    $29,120
    Filer's total
    $419,637

  • MARIE SULLIVAN

    COORDINATOR

    Total calculated
    $368,416
    From this org
    $292,422
    From related orgs
    $0
    Other
    $75,994
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $279,925
    Bonus
    $10,677
    Other
    $1,820
    Deferred
    $46,874
    Nontaxable benefits
    $29,120
    Filer's total
    $368,416

  • CRAIG PIANO

    INSTRUCTOR

    Total calculated
    $381,403
    From this org
    $272,900
    From related orgs
    $0
    Other
    $108,503
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $265,697
    Bonus
    $7,203
    Other
    $0
    Deferred
    $62,138
    Nontaxable benefits
    $46,365
    Filer's total
    $381,403

  • JOSEPH A FORLENZA

    INSTRUCTOR

    Total calculated
    $263,447
    From this org
    $186,396
    From related orgs
    $0
    Other
    $77,051
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $180,304
    Bonus
    $6,092
    Other
    $0
    Deferred
    $45,150
    Nontaxable benefits
    $31,901
    Filer's total
    $263,447

  • MICHAEL NAPOLITANO

    INSTRUCTOR

    Total calculated
    $380,721
    From this org
    $272,218
    From related orgs
    $0
    Other
    $108,503
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $264,721
    Bonus
    $7,497
    Other
    $0
    Deferred
    $62,138
    Nontaxable benefits
    $46,365
    Filer's total
    $380,721

  • RAYMOND PATRICE

    INSTRUCTOR

    Total calculated
    $293,004
    From this org
    $186,075
    From related orgs
    $0
    Other
    $106,929
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $178,933
    Bonus
    $7,142
    Other
    $0
    Deferred
    $75,082
    Nontaxable benefits
    $31,847
    Filer's total
    $293,004

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

SUPPLEMENTAL INFORMATION
THE FUND ADMINISTRATOR RECEIVES COMPENSATION AND BENEFITS IN THEIR CAPACITY AS FUND ADMINISTRATOR OF THIS ENTITY AND THE RELATED FUNDS. COMPENSATION AND BENEFITS ARE PAID BY THE WELFARE FUND WITH REIMBURSEMENTS MADE ACCORDINGLY. THE APPRENTICE FUND PORTION OF THESE EXPENSES IS 5% OF THE GROSS AMOUNTS DETAILED ON SCHEDULE J, PART II.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
16 July 2024
IRS schema version
2023v5.1
Source object
202411989349301121

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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