Skip to content
Nonprofiteer
← OREGON AND SOUTHERN IDAHO LABORERS- EMPLOYERS TRAINING TR

Form 990 for tax year 2024

Filed by OREGON AND SOUTHERN IDAHO LABORERS- EMPLOYERS TRAINING TR.

Totals

Total revenue
$4,137,940
Total expenses
$3,938,083
Contributions and grants received
$248,447
Grants paid
$0
Program service revenue
$3,354,529
Investment income
$436,398
Other revenue
$98,566
Total assets, end of year
$15,314,119
Total liabilities, end of year
$661,666
Net assets or fund balances, end of year
$14,652,453
Program services expenses (Part IX)
$2,435,017
Management and general expenses
$1,503,066
Fundraising expenses
$0
Program service expenses (Part III)
$2,435,017

Program services were 61.8% 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.

  • 1e · Government grants (contributions)

    $248,447

  • 2a · Program service revenue: EMPLOYER CONTRIBUTIONS

    total $3,075,092 · related or exempt $3,075,092

  • 2b · Program service revenue: RENTAL INCOME

    total $279,437 · related or exempt $279,437

  • 3 · Investment income

    total $267,050 · excluded $267,050

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 6d · Net rental income or loss

    total $0

  • 7a · Gross sales of assets other than inventory

    securities $7,010,300 · other assets $86,274

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

    securities $6,858,145 · other assets $69,081

  • 7c · Gain or loss

    securities $152,155 · other assets $17,193

  • 7d · Net gain or loss

    total $169,348 · excluded $169,348

  • 8a · Fundraising events: gross income

    $0

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $0

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $0

  • 10a · Gross sales of inventory

    $0

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $0

  • 11a · Other revenue: LEASEHOLD INCOME

    total $79,446 · related or exempt $79,446

  • 11b · Other revenue: TRAINING REIMBURSEMENT

    total $19,120 · related or exempt $19,120

  • 11e · Other revenue, total

    $98,566

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $0

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $1,260,326 · program services $882,228 · management and general $378,098

  • 8 · Pension plan contributions

    total $529,280 · program services $370,496 · management and general $158,784

  • 9 · Other employee benefits

    total $195,704 · program services $136,993 · management and general $58,711

  • 10 · Payroll taxes

    total $121,931 · program services $85,352 · management and general $36,579

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $77,086 · management and general $77,086

  • 11c · Fees: accounting

    total $110,234 · management and general $110,234

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $35,311 · management and general $35,311

  • 11g · Fees: other

    total $144,200 · program services $66,332 · management and general $77,868

  • 12 · Advertising and promotion

    total $31,731 · program services $31,731

  • 13 · Office expenses

    total $233,640 · program services $175,230 · management and general $58,410

  • 14 · Information technology

    total $104,779 · program services $78,584 · management and general $26,195

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $253,241 · program services $189,931 · management and general $63,310

  • 17 · Travel

    total $191,229 · program services $191,229

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $7,880 · program services $6,304 · management and general $1,576

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $316,037 · management and general $316,037

  • 23 · Insurance

    total $94,004 · program services $47,002 · management and general $47,002

  • 24a · Other expenses: STUDENT LODGING

    total $117,840 · program services $88,380 · management and general $29,460

  • 24b · Other expenses: MISCELLANEOUS

    total $89,844 · program services $67,384 · management and general $22,460

  • 24c · Other expenses: GRANT EXPENSE

    total $22,436 · program services $16,827 · management and general $5,609

  • 24d · Other expenses: COVID-19

    total $1,350 · program services $1,014 · management and general $336

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $14,671 · end of year $216,341

  • 2 · Savings and temporary cash investments

    beginning of year $2,546,162 · end of year $1,606,899

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    beginning of year $305,349 · end of year $238,708

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $14,374 · end of year $32,580

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

    $8,676,508

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

    $2,076,148

  • 10c · Land, buildings and equipment, net

    beginning of year $6,541,002 · end of year $6,600,360

  • 11 · Investments: publicly traded securities

    beginning of year $5,445,185 · end of year $6,470,212

  • 12 · Investments: other securities

    beginning of year $0 · end of year $0

  • 13 · Investments: program-related

    beginning of year $0 · end of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $149,019 · end of year $149,019

  • 17 · Accounts payable and accrued expenses

    beginning of year $207,984 · end of year $310,421

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $0 · end of year $0

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $430,691 · end of year $351,245

  • 27 · Net assets without donor restrictions

    beginning of year $14,377,087 · end of year $14,652,453

  • 28 · Net assets with donor restrictions

    beginning of year $0 · end of year $0

Mission and programs · 2024

Mission

TRAINING, EDUCATION AND CERTIFICATION OF UNIONIZED CONSTRUCTION CRAFT LABORERS AND APPRENTICES TO MAKE THEM MORE COMPETITIVE.

Activities or mission (Part I)

TRAINING, EDUCATION, AND CERTIFICATION OF UNIONIZED CONSTRUCTION LABORERS AND APPRENTICES.

  • TRAINING, EDUCATION AND CERTIFICATION OF UNIONIZED CONSTRUCTION CRAFT AND APPRENTICES TO MAKE THEM MORE COMPETITIVE.

    Expenses $2,435,017 · Revenue $3,453,095

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Brian Davidson

    TRAINING DIRECTOR

    Total calculated
    $204,112
    From this org
    $132,355
    From related orgs
    $0
    Other
    $71,757
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $132,355
    Bonus
    $0
    Other
    $0
    Deferred
    $56,193
    Nontaxable benefits
    $15,564
    Filer's total
    $204,112

  • Ryan Leffel

    INSTRUCTOR

    Total calculated
    $174,443
    From this org
    $110,283
    From related orgs
    $0
    Other
    $64,160
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $110,283
    Bonus
    $0
    Other
    $0
    Deferred
    $48,011
    Nontaxable benefits
    $16,149
    Filer's total
    $174,443

  • Chris Heiss

    INSTRUCTOR

    Total calculated
    $169,259
    From this org
    $106,718
    From related orgs
    $0
    Other
    $62,541
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $106,718
    Bonus
    $0
    Other
    $0
    Deferred
    $46,977
    Nontaxable benefits
    $15,564
    Filer's total
    $169,259

  • Ronald Lesperance Jr

    INSTRUCTOR

    Total calculated
    $167,834
    From this org
    $105,613
    From related orgs
    $0
    Other
    $62,221
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $105,613
    Bonus
    $0
    Other
    $0
    Deferred
    $46,657
    Nontaxable benefits
    $15,564
    Filer's total
    $167,834

  • Kimberly Gamble

    Co-Chair - thru 12/2024

    Total calculated
    $0
    Hours/week
    0.3

  • Jeffrey D Gritz

    Co-Chair

    Total calculated
    $0
    Hours/week
    0.3

  • Bill Bruce

    Trustee

    Total calculated
    $0
    Hours/week
    0.3

  • Zack Culver

    Trustee

    Total calculated
    $0
    Hours/week
    0.3

  • Dave Dillon

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.3

  • Kris Fix

    CO-CHAIR - EFF. 12/2024

    Total calculated
    $0
    Hours/week
    0.3

  • Val Solorzano

    TRUSTEE - EFF. 12/2024

    Total calculated
    $0
    Hours/week
    0.3

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 · Written employment contract

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

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.

  • OREGON LABORERS EMPLOYERS PENSION PLAN

    501(A) · PENSION · OR

    Directly controlled by NA

  • OREGON LABORERS EMPLOYERS DC PLAN

    501(A) · PENSION · OR

    Directly controlled by NA

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • OREGON LABORERS ADMINISTRATIVE LLC

    n/a · ADMIN SERVICE · OR · 0% owned · share of income $0 · share of assets $0

    Directly controlled by NA

Provenance

Return type
form_990
Tax year
2024
Filed
12 November 2025
IRS schema version
2024v5.2
Source object
202543179349307829

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

The source document this was parsed from is served over the API, which is where bulk and document access live.