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Nonprofiteer
← LIUNA TRAINING OF MICHIGAN FUND

Form 990 for tax year 2023

Filed by LIUNA TRAINING OF MICHIGAN FUND.

Totals

Total revenue
$9,317,610
Total expenses
$7,002,381
Contributions and grants received
$1,662,020
Grants paid
$0
Program service revenue
$6,737,119
Investment income
$902,353
Other revenue
$16,118
Total assets, end of year
$24,831,083
Total liabilities, end of year
$112,709
Net assets or fund balances, end of year
$24,718,374
Program services expenses (Part IX)
$6,437,847
Management and general expenses
$564,534
Fundraising expenses
$0
Program service expenses (Part III)
$6,437,847

Program services were 91.9% 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)

    $1,662,020

  • 2a · Program service revenue: EMPLOYER CONTRIBUTIONS

    total $6,737,119 · related or exempt $6,737,119

  • 3 · Investment income

    total $485,555 · excluded $485,555

  • 7a · Gross sales of assets other than inventory

    securities $7,398,662 · other assets $335,630

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

    securities $7,313,299 · other assets $4,195

  • 7c · Gain or loss

    securities $85,363 · other assets $331,435

  • 7d · Net gain or loss

    total $416,798 · related or exempt $416,798

  • 11a · Other revenue: MISCELLANEOUS

    total $16,118 · related or exempt $16,118

  • 11e · Other revenue, total

    $16,118

Functional expenses

Part IX, the statement of functional expenses.

  • 4 · Benefits paid to or for members

    total $526,855 · program services $526,855

  • 7 · Other salaries and wages

    total $2,028,364 · program services $2,028,364

  • 8 · Pension plan contributions

    total $476,350 · program services $476,350

  • 9 · Other employee benefits

    total $364,836 · program services $364,836

  • 10 · Payroll taxes

    total $163,675 · program services $163,675

  • 11a · Fees: management

    total $100,485 · management and general $100,485

  • 11b · Fees: legal

    total $29,671 · program services $21,820 · management and general $7,851

  • 11c · Fees: accounting

    total $31,113 · program services $6,013 · management and general $25,100

  • 11f · Fees: investment management

    total $11,599 · management and general $11,599

  • 11g · Fees: other

    total $42,018 · management and general $42,018

  • 12 · Advertising and promotion

    total $47,366 · program services $47,366

  • 13 · Office expenses

    total $378,303 · program services $196,620 · management and general $181,683

  • 14 · Information technology

    total $121,612 · management and general $121,612

  • 16 · Occupancy

    total $167,715 · program services $167,715

  • 19 · Conferences, conventions and meetings

    total $60,832 · management and general $60,832

  • 22 · Depreciation, depletion and amortization

    total $708,485 · program services $708,485

  • 23 · Insurance

    total $197,321 · program services $191,425 · management and general $5,896

  • 24a · Other expenses: TRAINING EXPENSES

    total $1,247,353 · program services $1,247,353

  • 24b · Other expenses: LABORERSAGC DUES

    total $290,970 · program services $290,970

  • 24c · Other expenses: EDUCATION FOUNDATION DUES

    total $7,458 · management and general $7,458

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,274,425 · end of year $1,456,437

  • 2 · Savings and temporary cash investments

    beginning of year $26,978 · end of year $960,270

  • 4 · Accounts receivable

    beginning of year $805,496 · end of year $994,096

  • 9 · Prepaid expenses and deferred charges

    beginning of year $105,420 · end of year $125,422

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

    $18,094,945

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

    $12,120,640

  • 10c · Land, buildings and equipment, net

    beginning of year $4,217,558 · end of year $5,974,305

  • 11 · Investments: publicly traded securities

    beginning of year $14,169,375 · end of year $15,317,836

  • 15 · Other assets

    beginning of year $2,717 · end of year $2,717

  • 17 · Accounts payable and accrued expenses

    beginning of year $87,110 · end of year $112,709

  • 31 · Retained earnings, endowment or other funds

    beginning of year $21,514,859 · end of year $24,718,374

Mission and programs · 2023

Mission

DEFRAYING TRAINING COSTS OF APPRENTICES AND JOURNEYMAN.

  • COLLECTION AND ADMINISTRTION OF CONTRIBUTIONS AND INSTRUCTIOIN AND TRAINING OF PARTICIPANTS

    Expenses $6,437,847

As filed on the 2023 return.

Listed in Part VII

  • DARYL K GALLANT

    DIRECTOR

    Total calculated
    $160,075
    From this org
    $128,955
    From related orgs
    $0
    Other
    $31,120
    Hours/week
    40 + 1 related

    Schedule J breakdown matched by us

    Base
    $128,955
    Bonus
    not reported
    Other
    not reported
    Deferred
    $31,120
    Nontaxable benefits
    not reported
    Filer's total
    $160,075

  • JEFFREY D SMRZ

    ASSITANT DIRECTOR

    Total calculated
    $140,274
    From this org
    $109,154
    From related orgs
    $0
    Other
    $31,120
    Hours/week
    40

  • DAVID A KOENING

    INSTRUCTOR

    Total calculated
    $136,361
    From this org
    $105,241
    From related orgs
    $0
    Other
    $31,120
    Hours/week
    40

  • SCOTT H MCDONALD

    APPRENTICESHIP DIRECTOR

    Total calculated
    $132,960
    From this org
    $101,840
    From related orgs
    $0
    Other
    $31,120
    Hours/week
    40

  • SCOTT BROWN

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • NICK DEFAUW

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • ANNE BROWN

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • ALEX ZUREK

    TRUSTTE

    Total calculated
    $0
    Hours/week
    1

  • JOSH GRAVES

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • GUY COHOON

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • BILL BASS

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • DAN MINTON

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • ANTHONY ALESSANDRINI

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • GENO ALESSANDRINI

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    1

  • MICHAEL AARON

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • ALEX COULOMBE

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • JAMES OLEKSINSKI

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • ANDY BRACY

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • JEFFREY PILARSKI

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • ROBERT COPPERSMITH Jr

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

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
  • 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.

Provenance

Return type
form_990
Tax year
2023
Filed
16 June 2025
IRS schema version
2023v6.0
Source object
202501969349300910

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