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Nonprofiteer
← LOCAL UNION 102 JOINT TRAINING FUND

Form 990 for tax year 2023

Filed by LOCAL UNION 102 JOINT TRAINING FUND.

Totals

Total revenue
$3,342,123
Total expenses
$3,197,026
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$2,875,752
Investment income
$49,988
Other revenue
$416,383
Total assets, end of year
$7,079,975
Total liabilities, end of year
$1,459,973
Net assets or fund balances, end of year
$5,620,002
Program services expenses (Part IX)
$0
Management and general expenses
$0
Fundraising expenses
$0
Program service expenses (Part III)
$2,841,847

Program services were 0.0% 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.

  • 2a · Program service revenue: EMPLOYER CONTRIBUTIONS

    total $2,875,752 · related or exempt $2,875,752

  • 3 · Investment income

    total $143,492 · excluded $143,492

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

    total $0

  • 5 · Royalties

    total $0

  • 6d · Net rental income or loss

    total $0

  • 7a · Gross sales of assets other than inventory

    securities $1,094,987

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

    securities $1,188,491

  • 7c · Gain or loss

    securities -$93,504

  • 7d · Net gain or loss

    total -$93,504 · excluded -$93,504

  • 8c · Net income from fundraising events

    total $0

  • 9c · Net income from gaming

    total $0

  • 10c · Net income from sales of inventory

    total $0

  • 11a · Other revenue: APPRENTICE FEES

    total $228,734 · excluded $228,734

  • 11b · Other revenue: UNREAL. APPRECIATION OF INVEST

    total $187,649 · excluded $187,649

  • 11e · Other revenue, total

    $416,383

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 $254,273

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $1,697,292

  • 8 · Pension plan contributions

    total $0

  • 9 · Other employee benefits

    total $0

  • 10 · Payroll taxes

    total $96,657

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $22,712

  • 11c · Fees: accounting

    total $25,250

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $41,280

  • 11g · Fees: other

    total $0

  • 12 · Advertising and promotion

    total $2,524

  • 13 · Office expenses

    total $85,855

  • 14 · Information technology

    total $52,620

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $376,399

  • 17 · Travel

    total $10,254

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $738

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $56,614

  • 23 · Insurance

    total $34,389

  • 24a · Other expenses: EDUCATIONAL EXPENSES

    total $424,043

  • 24b · Other expenses: STORAGE RENT

    total $8,573

  • 24c · Other expenses: PAYROLL PROCESSING

    total $7,553

  • 24e · All other expenses

    total $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    end of year $0

  • 2 · Savings and temporary cash investments

    beginning of year $1,778,002 · end of year $2,036,289

  • 3 · Pledges and grants receivable

    end of year $0

  • 4 · Accounts receivable

    beginning of year $262,231 · end of year $272,881

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year $0

  • 7 · Other notes and loans receivable

    end of year $0

  • 8 · Inventories for sale or use

    end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $24,354 · end of year $26,996

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

    $970,781

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

    $831,385

  • 10c · Land, buildings and equipment, net

    beginning of year $143,388 · end of year $139,396

  • 11 · Investments: publicly traded securities

    beginning of year $3,420,170 · end of year $3,246,118

  • 12 · Investments: other securities

    end of year $0

  • 13 · Investments: program-related

    end of year $0

  • 14 · Intangible assets

    end of year $0

  • 15 · Other assets

    beginning of year $1,684,931 · end of year $1,358,295

  • 17 · Accounts payable and accrued expenses

    beginning of year $153,240 · end of year $101,678

  • 25 · Other liabilities

    beginning of year $1,684,931 · end of year $1,358,295

  • 27 · Net assets without donor restrictions

    beginning of year $5,474,905 · end of year $5,620,002

Mission and programs · 2023

Mission

APPRENTICE & JOURNEYMAN TRAINING FOR ELECTRICIANS

  • EDUCATION OF ELECTRICIAN APPRENTICES & JOURNEYMEN

    Expenses $2,841,847 · Revenue $3,104,486

As filed on the 2023 return.

Listed in Part VII

  • Joseph Cucuzza

    INSTRUCTOR / ADMIN

    Total calculated
    $257,839
    From this org
    $163,707
    From related orgs
    $0
    Other
    $94,132
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $163,707
    Bonus
    not reported
    Other
    not reported
    Deferred
    $94,132
    Nontaxable benefits
    not reported
    Filer's total
    $257,839

  • Eric Tscherne

    INSTRUCTOR

    Total calculated
    $245,226
    From this org
    $155,699
    From related orgs
    $0
    Other
    $89,527
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $155,699
    Bonus
    not reported
    Other
    not reported
    Deferred
    $89,527
    Nontaxable benefits
    not reported
    Filer's total
    $245,226

  • Matthew D Oswald

    INSTRUCTOR

    Total calculated
    $235,089
    From this org
    $149,263
    From related orgs
    $0
    Other
    $85,826
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $149,263
    Bonus
    not reported
    Other
    not reported
    Deferred
    $85,826
    Nontaxable benefits
    not reported
    Filer's total
    $235,089

  • Paul Fiore

    ASSISTANT DIRECTOR

    Total calculated
    $234,719
    From this org
    $149,028
    From related orgs
    $0
    Other
    $85,691
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $149,028
    Bonus
    not reported
    Other
    not reported
    Deferred
    $85,691
    Nontaxable benefits
    not reported
    Filer's total
    $234,719

  • Mark Battagliese

    INSTRUCTOR

    Total calculated
    $212,677
    From this org
    $135,033
    From related orgs
    $0
    Other
    $77,644
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $135,033
    Bonus
    not reported
    Other
    not reported
    Deferred
    $77,644
    Nontaxable benefits
    not reported
    Filer's total
    $212,677

  • Victor Bland

    Trustee

    Total calculated
    $19,554
    From this org
    $12,415
    From related orgs
    $0
    Other
    $7,139
    Hours/week
    10

  • Michael Scotto

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Joseph Stark

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • John Guemple

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Bob Dellecava

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Nick Castello

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Danny Bracuto

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Harold Post

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Bernie Corrigan

    Director

    Total calculated
    $0
    Hours/week
    8

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

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

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
10 October 2024
IRS schema version
2023v5.1
Source object
202402849349300615

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

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