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Nonprofiteer
← LIUNA TRAINING OF MICHIGAN FUND

Form 990 for tax year 2024

Filed by LIUNA TRAINING OF MICHIGAN FUND.

Totals

Total revenue
$9,846,854
Total expenses
$6,874,035
Contributions and grants received
$2,451,407
Grants paid
$0
Program service revenue
$6,648,252
Investment income
$732,555
Other revenue
$14,640
Total assets, end of year
$28,363,757
Total liabilities, end of year
$188,965
Net assets or fund balances, end of year
$28,174,792
Program services expenses (Part IX)
$6,367,186
Management and general expenses
$506,849
Fundraising expenses
$0
Program service expenses (Part III)
$6,367,186

Program services were 92.6% 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)

    $2,451,407

  • 2a · Program service revenue: EMPLOYER CONTRIBUTIONS

    total $6,648,252 · related or exempt $6,648,252

  • 3 · Investment income

    total $513,202 · excluded $513,202

  • 7a · Gross sales of assets other than inventory

    securities $2,504,221 · other assets $82,500

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

    securities $2,367,368

  • 7c · Gain or loss

    securities $136,853 · other assets $82,500

  • 7d · Net gain or loss

    total $219,353 · related or exempt $219,353

  • 8c · Net income from fundraising events

    total $0

  • 11a · Other revenue: MISCELLANEOUS

    total $11,046 · related or exempt $11,046

  • 11b · Other revenue: SETTLEMENT

    total $3,594 · related or exempt $3,594

  • 11e · Other revenue, total

    $14,640

Functional expenses

Part IX, the statement of functional expenses.

  • 4 · Benefits paid to or for members

    total $516,011 · program services $516,011

  • 7 · Other salaries and wages

    total $1,993,740 · program services $1,993,740

  • 8 · Pension plan contributions

    total $497,227 · program services $497,227

  • 9 · Other employee benefits

    total $261,600 · program services $261,600

  • 10 · Payroll taxes

    total $174,740 · program services $174,740

  • 11a · Fees: management

    total $87,240 · management and general $87,240

  • 11b · Fees: legal

    total $47,569 · program services $24,069 · management and general $23,500

  • 11c · Fees: accounting

    total $29,877 · program services $6,377 · management and general $23,500

  • 11f · Fees: investment management

    total $14,407 · management and general $14,407

  • 11g · Fees: other

    total $25,680 · management and general $25,680

  • 12 · Advertising and promotion

    total $26,591 · program services $26,591

  • 13 · Office expenses

    total $373,882 · program services $226,453 · management and general $147,429

  • 14 · Information technology

    total $124,264 · management and general $124,264

  • 16 · Occupancy

    total $205,237 · program services $205,237

  • 19 · Conferences, conventions and meetings

    total $31,124 · management and general $31,124

  • 22 · Depreciation, depletion and amortization

    total $843,403 · program services $843,403

  • 23 · Insurance

    total $228,057 · program services $222,452 · management and general $5,605

  • 24a · Other expenses: TRAINING EXPENSES

    total $1,031,710 · program services $1,031,710

  • 24b · Other expenses: LABORERSAGC DUES

    total $337,576 · program services $337,576

  • 24c · Other expenses: CONTRACTED SERVICES

    total $15,057 · management and general $15,057

  • 24d · Other expenses: EUCATION FOUNDATION DUES

    total $9,043 · management and general $9,043

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,456,437 · end of year $1,367,941

  • 2 · Savings and temporary cash investments

    beginning of year $960,270 · end of year $1,417,414

  • 4 · Accounts receivable

    beginning of year $994,096 · end of year $1,036,634

  • 9 · Prepaid expenses and deferred charges

    beginning of year $125,422 · end of year $147,385

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

    $19,686,175

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

    $12,824,043

  • 10c · Land, buildings and equipment, net

    beginning of year $5,974,305 · end of year $6,862,132

  • 11 · Investments: publicly traded securities

    beginning of year $15,317,836 · end of year $17,529,534

  • 15 · Other assets

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

  • 17 · Accounts payable and accrued expenses

    beginning of year $112,709 · end of year $188,965

  • 31 · Retained earnings, endowment or other funds

    beginning of year $24,718,374 · end of year $28,174,792

Mission and programs · 2024

Mission

DEFRAYING TRAINING COSTS OF APPRETNICES AND JOURNEYMEN

  • COLLECTION AND ADMINSTRATION OF CONTRIBUTIONS AND INSTRUCTIOIN AND TRAINING OF PARTICIPANTS.

    Expenses $6,367,186

As filed on the 2024 return.

Listed in Part VII

  • DARYL GALLANT

    DIRECTOR

    Total calculated
    $160,455
    From this org
    $132,135
    From related orgs
    $0
    Other
    $28,320
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $132,135
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    $28,320
    Filer's total
    $160,455

  • DAVID KOENIG

    INSTRUCTOR

    Total calculated
    $147,512
    From this org
    $119,192
    From related orgs
    $0
    Other
    $28,320
    Hours/week
    40

  • JEFFREY D SMRYZ

    ASSITANT DIRECTOR

    Total calculated
    $143,857
    From this org
    $115,537
    From related orgs
    $0
    Other
    $28,320
    Hours/week
    40

  • GREGORY TAYLOR

    INSTRUCTOR

    Total calculated
    $130,288
    From this org
    $101,968
    From related orgs
    $0
    Other
    $28,320
    Hours/week
    40

  • ANTONIO CALZADA

    INSTRUCTOR

    Total calculated
    $129,920
    From this org
    $101,600
    From related orgs
    $0
    Other
    $28,320
    Hours/week
    40

  • ROBERT COPPERSMITH

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • ALEX COULOMBE

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • JAMES OLEKSINSKI

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • GUY COHOON

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • BRENT PILARSKI

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    1

  • MICAHEAL AARON

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • ANTHONY ALESSANDRINI

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • ALEX ZUREK

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • DAN MINTON

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • JEFFREY PILARSKI

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • GINO ALESSANDRINI Sr

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1 + 40 related

  • JOSH GRAVES

    TRUSTEE

    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
2024
Filed
14 July 2026
IRS schema version
2024v5.2
Source object
202641969349300749

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