Skip to content
Nonprofiteer
← OHIO LABORERS TRAINING AND APPRENTICESHIP FUND

Form 990 for tax year 2023

Filed by OHIO LABORERS TRAINING AND APPRENTICESHIP FUND.

Totals

Total revenue
$9,015,765
Total expenses
$8,984,836
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$8,629,658
Investment income
$372,241
Other revenue
$13,866
Total assets, end of year
$24,251,573
Total liabilities, end of year
$857,863
Net assets or fund balances, end of year
$23,393,710
Program services expenses (Part IX)
$6,148,180
Management and general expenses
$2,836,656
Fundraising expenses
$0
Program service expenses (Part III)
$6,148,180

Program services were 68.4% 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.

  • 1a · Federated campaigns

    $0

  • 1b · Membership dues

    $0

  • 1c · Fundraising events

    $0

  • 1d · Related organizations

    $0

  • 1e · Government grants (contributions)

    $0

  • 1f · All other contributions, gifts and grants

    $0

  • 1g · Noncash contributions included above

    $0

  • 2a · Program service revenue: Contractor Contributions

    total $8,629,658 · related or exempt $8,629,658 · unrelated business $0 · excluded $0

  • 2b · Program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 2c · Program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 2d · Program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 2e · Program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $404,084 · related or exempt $404,084 · unrelated business $0 · excluded $0

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

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 5 · Royalties

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 6a · Gross rents

    real property $0 · personal property $0

  • 6b · Less rental expenses

    real property $0 · personal property $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 6d · Net rental income or loss

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 7a · Gross sales of assets other than inventory

    securities $3,323,637 · other assets $52,500

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

    securities $3,366,109 · other assets $41,871

  • 7c · Gain or loss

    securities -$42,472 · other assets $10,629

  • 7d · Net gain or loss

    total -$31,843 · related or exempt -$31,843 · unrelated business $0 · excluded $0

  • 8a · Fundraising events: gross income

    $0

  • 8a · Fundraising events: contributions included on line 1c

    $0

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $0 · unrelated business $0 · excluded $0

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 10a · Gross sales of inventory

    $0

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11a · Other revenue: Liquidated Damages

    total $13,866 · related or exempt $13,866 · unrelated business $0 · excluded $0

  • 11b · Other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11c · Other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $13,866

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0 · program services $0

  • 2 · Grants to domestic individuals

    total $0 · program services $0

  • 3 · Grants to foreign organizations and individuals

    total $0 · program services $0

  • 4 · Benefits paid to or for members

    total $0 · program services $0

  • 5 · Compensation of officers, directors and key employees

    total $545,987 · program services $0 · management and general $545,987 · fundraising $0

  • 6 · Compensation of disqualified persons

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 7 · Other salaries and wages

    total $2,892,746 · program services $2,892,746 · management and general $0 · fundraising $0

  • 8 · Pension plan contributions

    total $489,807 · program services $401,866 · management and general $87,941 · fundraising $0

  • 9 · Other employee benefits

    total $909,035 · program services $805,359 · management and general $103,676 · fundraising $0

  • 10 · Payroll taxes

    total $311,673 · program services $263,844 · management and general $47,829 · fundraising $0

  • 11a · Fees: management

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11b · Fees: legal

    total $81,522 · program services $0 · management and general $81,522 · fundraising $0

  • 11c · Fees: accounting

    total $16,350 · program services $0 · management and general $16,350 · fundraising $0

  • 11d · Fees: lobbying

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11e · Fees: professional fundraising services

    total $0 · fundraising $0

  • 11f · Fees: investment management

    total $39,469 · program services $0 · management and general $39,469 · fundraising $0

  • 11g · Fees: other

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 12 · Advertising and promotion

    total $44,045 · program services $0 · management and general $44,045 · fundraising $0

  • 13 · Office expenses

    total $948,737 · program services $0 · management and general $948,737 · fundraising $0

  • 14 · Information technology

    total $89,880 · program services $0 · management and general $89,880 · fundraising $0

  • 15 · Royalties

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 16 · Occupancy

    total $186,613 · program services $0 · management and general $186,613 · fundraising $0

  • 17 · Travel

    total $638,496 · program services $631,476 · management and general $7,020 · fundraising $0

  • 18 · Travel or entertainment for public officials

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 19 · Conferences, conventions and meetings

    total $19,310 · program services $11,939 · management and general $7,371 · fundraising $0

  • 20 · Interest

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 21 · Payments to affiliates

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 22 · Depreciation, depletion and amortization

    total $1,043,139 · program services $1,043,139 · management and general $0 · fundraising $0

  • 23 · Insurance

    total $97,811 · program services $97,811 · management and general $0 · fundraising $0

  • 24a · Other expenses: Admin fees

    total $334,892 · program services $0 · management and general $334,892 · fundraising $0

  • 24b · Other expenses: Contribution to AGC Education Fund

    total $265,508 · program services $0 · management and general $265,508 · fundraising $0

  • 24c · Other expenses: Misc taxes and fees

    total $25,799 · program services $0 · management and general $25,799 · fundraising $0

  • 24d · Other expenses: Industry Subscriptions

    total $4,017 · program services $0 · management and general $4,017 · fundraising $0

  • 24e · All other expenses

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 26 · Joint costs (an allocation of the lines above)

    total $0 · program services $0 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,279,797 · end of year $1,734,574

  • 2 · Savings and temporary cash investments

    beginning of year $915,501 · end of year $209,667

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    beginning of year $735,235 · end of year $701,071

  • 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 $94,464 · end of year $99,777

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

    $22,683,878

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

    $9,460,714

  • 10c · Land, buildings and equipment, net

    beginning of year $13,834,260 · end of year $13,223,164

  • 11 · Investments: publicly traded securities

    beginning of year $6,742,223 · end of year $8,283,320

  • 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 $0 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $970,173 · end of year $857,863

  • 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 $0 · end of year $0

  • 29 · Capital stock, trust principal or current funds

    beginning of year $0 · end of year $0

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $22,631,307 · end of year $23,393,710

Mission and programs · 2023

Mission

The Fund administers a statewide apprenticeship program for laborers and provides training and upgrading to construction laborers through classroom and hands-on instruction.

  • The fund provided training to members specifically to safety-in-use proper techniques in use of equipment improvement of skills and training towards future projects. The fund oversees an apprenticeship program. Additionally it owns a training center that trains over 4,000 students annually in a variety of classes.

    Expenses $6,148,180 · Revenue $9,015,765

As filed on the 2023 return.

Listed in Part VII

  • Matt Flynn

    Executive Director

    Total calculated
    $112,563
    From this org
    $112,563
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Dennis Underwood

    Executive Director

    Total calculated
    $164,439
    From this org
    $164,439
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $164,439
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $164,439

  • Ralph Cole

    Chairman

    Total calculated
    $0
    Hours/week
    1

  • Clint Powell

    Business Manager

    Total calculated
    $0
    Hours/week
    1

  • Anthony Liberatore Jr

    Business Manager

    Total calculated
    $0
    Hours/week
    1

  • Robert Richardson

    Vice President Regional Manager

    Total calculated
    $0
    Hours/week
    1

  • Fritz Rudolph Jr

    Business Manager

    Total calculated
    $0
    Hours/week
    1

  • James Ruhlin Jr

    Vice President

    Total calculated
    $0
    Hours/week
    1

  • Mary Logan So

    Secretary

    Total calculated
    $0
    Hours/week
    1

  • Geoffrey Rinehart

    Projects Manager

    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

  • 3 · Approval by the board or compensation committee
  • 4a · Severance or change-of-control payment

Answered no

  • 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)

Part I Line 4a
| Name :, Amount:| Dennis Underwood, 66941|

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
30 August 2024
IRS schema version
2023v5.1
Source object
202442439349300004

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.