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Nonprofiteer
← LIUNA TRAINING AND EDUCATION FUND

Form 990 for tax year 2024

Filed by LIUNA TRAINING AND EDUCATION FUND.

Totals

Total revenue
$12,946,363
Total expenses
$11,073,803
Contributions and grants received
$11,049,577
Grants paid
$0
Program service revenue
$1,278,392
Investment income
$618,394
Other revenue
$0
Total assets, end of year
$17,704,287
Total liabilities, end of year
$613,547
Net assets or fund balances, end of year
$17,090,740
Program services expenses (Part IX)
$9,067,581
Management and general expenses
$2,006,222
Fundraising expenses
$0
Program service expenses (Part III)
$9,067,581

Program services were 81.9% 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.

  • 1b · Membership dues

    $10,973,797

  • 1e · Government grants (contributions)

    $75,780

  • 2a · Program service revenue: PROGRAM REVENUE

    total $1,153,879 · related or exempt $1,153,879

  • 2b · Program service revenue: GOVERNMENT FEES FOR SE

    total $124,513 · related or exempt $124,513

  • 3 · Investment income

    total $271,415 · excluded $271,415

  • 7a · Gross sales of assets other than inventory

    securities $2,477,351

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

    securities $2,130,372

  • 7c · Gain or loss

    securities $346,979

  • 7d · Net gain or loss

    total $346,979 · excluded $346,979

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $1,113,280 · program services $937,259 · management and general $176,021

  • 7 · Other salaries and wages

    total $1,448,246 · program services $1,180,707 · management and general $267,539

  • 8 · Pension plan contributions

    total $700,339 · program services $561,120 · management and general $139,219

  • 9 · Other employee benefits

    total $1,257,228 · program services $994,546 · management and general $262,682

  • 10 · Payroll taxes

    total $196,620 · program services $157,296 · management and general $39,324

  • 11b · Fees: legal

    total $8,666 · management and general $8,666

  • 11c · Fees: accounting

    total $76,244 · program services $49,559 · management and general $26,685

  • 11f · Fees: investment management

    total $29,711 · management and general $29,711

  • 11g · Fees: other

    total $30,000 · program services $30,000

  • 12 · Advertising and promotion

    total $38,661 · program services $38,661

  • 13 · Office expenses

    total $851,646 · program services $816,475 · management and general $35,171

  • 16 · Occupancy

    total $312,658 · program services $62,620 · management and general $250,038

  • 17 · Travel

    total $13,956 · program services $13,956

  • 19 · Conferences, conventions and meetings

    total $721,881 · program services $721,881

  • 22 · Depreciation, depletion and amortization

    total $749,263 · management and general $749,263

  • 23 · Insurance

    total $39,750 · program services $32,067 · management and general $7,683

  • 24a · Other expenses: TRAINING PROGRAMS

    total $3,471,434 · program services $3,471,434

  • 24b · Other expenses: TRUSTEES EXPENSE

    total $14,220 · management and general $14,220

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $5,000 · end of year $5,000

  • 2 · Savings and temporary cash investments

    beginning of year $655,635 · end of year $2,270,844

  • 3 · Pledges and grants receivable

    beginning of year $369,488 · end of year $482,312

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

    $12,612,809

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

    $5,690,478

  • 10c · Land, buildings and equipment, net

    beginning of year $7,285,760 · end of year $6,922,331

  • 11 · Investments: publicly traded securities

    beginning of year $7,426,117 · end of year $8,023,800

  • 18 · Grants payable

    beginning of year $532,820 · end of year $613,547

  • 27 · Net assets without donor restrictions

    beginning of year $15,209,180 · end of year $17,090,740

Mission and programs · 2024

Mission

PROVIDE PARTICIPATING/AFFILIATED TRAINING FUNDS WITH EDUCATION AND TRAINING MATERIALS, PROFESSIONAL CONSULTATION, ASSISTANCE AND ADVICE ON THE DEVELOPMENT & IMPLEMENTATION OF VARIOUS EDUCATION AND TRAINING PROGRAMS.

Activities or mission (Part I)

PROVIDE TRAINING FUNDS WITH EDUCATION, TRAINING MATERIALS, AND PROFESSIONAL CONSULTATION.

  • NIEHS HAZARDOUS WASTE WORKER TRAINING PROGRAMS WERE CONDUCTED AT 7 TRAINING CENTERS THROUGHOUT THE UNITED STATES DURING 2024. THE PROGRAM HAS BEEN PROVIDING OCCUPANTIONAL SAFETY AND HEALTH EDUCATION IN DEVELOPING AND DELIVERING HIGH QUALITY TRAINING TO WORKERS WHO ARE INVOLVED IN HANDLING HAZARDOUS WASTE OR IN RESPONDING TO EMERGENCY RELEASES OF HAZARDOUS MATERIALS SINCE 1987.THE ORGANIZATION OPERATED THE DOL-OSHA TRENCH EXCAVACTION AND SAFETY PROGRAM TO TRAIN WORKERS WHO PERFORM WORK OR ARE SEEKING EMPLOYMENT IN THE HIGH HAZARD INDUSTRY OF ROAD CONTRUCTION AND MAINTENANCE.

    Expenses $1,171,288 · Revenue $1,171,288

  • THE ANNUAL INSTRUCTOR CONFERENCE PROVIDED PROFESSIONAL DEVELOPMENT TO INSTRUCTORS AND APPRENTICESHIP COORDINATORS DURING 2024. LIUNA TRAINING HAS BEEN CONDUCTING THE PROGRAM SINCE 1992. THE PROGRAM WAS FUNDED WITH LOCAL TRAINING FUND CONTRIBUTIONS AS REPORTED IN PART VIII, LINE 1B.

    Expenses $847,986

  • TRI-FUND FIELD COORDINATORS PROMOTE EDUCATION AND TRAINING BENEFITS TO LOCAL AREA OFFICERS OF THE LABORERS INTERNATIONAL UNION OF NORTH AMERICA AND SIGNATORY CONTRACTORS WITHIN THE UNITED STATES ON BEHALF OF LIUNA TRAINING. THIS PROGRAM WAS FUNDED WITH LOCAL TRAINING FUND CONTRIBUTIONS AS REPORTED IN PART VIII, LINE 1B.

    Expenses $1,033,104

  • "CANADIAN TRI-FUND OPERATIONS STAFF PROMOTE EDUCATION AND TRAINING BENEFITS TO LOCAL AREA OFFICERS OF THE LABORERS INTERNATIONAL UNION OF NORTH AMERICA AND SIGNATORY CONTRACTORS WITHIN CANADA ON BEHALF OF LIUNA TRAINING. THIS PROGRAM WAS FUNDED WITH LOCAL TRAINING FUND CONTRIBUTIONS AS REPORTED IN PART VIII, LINE 1B.OTHER PROGRAMS AND SERVICES INCLUDED CURRICULUM DEVELOPMENT AND DISTRIBUTION, AND BASIC, ADVANCED, AND SPECIALTY SKILLS TRAINING PROGRAMS. THESE PROGRAMS WERE FUNDED WITH LOCAL TRAINING FUND CONTRIBUTIONS AS REPORTED IN PART VIII, LINE 1B.THE ORGANIZATION OPERATED THE DOL-OSHA FALL PROTECTION SAFETY PROGRAM TO TRAIN WORKERS WHO PERFORM WORK OR ARE SEEKING EMPLOYMENT IN THE HIGH HAZARD INDUSTRY OF ROAD CONTRUCTION AND MAINTENANCE."

    Expenses $6,015,203 · Revenue $107,104

  • OTHER PROGRAMS AND SERVICES INCLUDED CURRICULUM DEVELOPMENT AND DISTRIBUTION, AND BASIC, ADVANCED, AND SPECIALTY SKILLS TRAINING PROGRAMS. THESE PROGRAMS WERE FUNDED WITH LOCAL TRAINING FUND CONTRIBUTIONS AS REPORTED IN PART VIII, LINE 1B.

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

Listed in Part VII

  • ANTHONY LANCIA

    MANAGEMENT TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • BRADY STEVENS

    MANAGEMENT TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • BRENT BOOKER

    CO-CHAIRMAN

    Total calculated
    $0
    Hours/week
    1

  • DAVID F RAMPONE

    MANAGEMENT TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • DAVID FRYE

    UNION TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • DENNIS L MARTIRE

    UNION TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • DONATO BIANCO

    UNION TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • ERNIE ORDONEZ

    UNION TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • JACK KOCSIS

    MANAGEMENT TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • JOSEPH KOPPERS

    CO-CHAIRMAN

    Total calculated
    $0
    Hours/week
    3

  • JOSEPH S MANCINELLI

    UNION TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • KEN GONYA

    MANAGEMENT TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • MATT STAINTON

    MANAGEMENT TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • MICHAEL SABITONI

    UNION TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • ROBERT F ABBOTT

    UNION TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • TERRENCE M HEALY

    UNION TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • THOMAS E DAPP

    MANAGEMENT TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • WILLIAM KOPONEN

    MANAGEMENT TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • BERNADETTE RIVERA

    ASSISTANT DIRECTOR

    Total calculated
    $347,269
    From this org
    $229,184
    From related orgs
    $0
    Other
    $118,085
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $215,615
    Bonus
    $0
    Other
    $13,569
    Deferred
    $73,692
    Nontaxable benefits
    $44,393
    Filer's total
    $347,269

  • JOHN J LECONCHE

    EXECUTIVE DIRECTOR

    Total calculated
    $413,969
    From this org
    $303,772
    From related orgs
    $0
    Other
    $110,197
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $276,559
    Bonus
    $0
    Other
    $27,213
    Deferred
    $92,256
    Nontaxable benefits
    $17,941
    Filer's total
    $413,969

  • LAWRENCE A BALDINO

    ADMINISTRATOR

    Total calculated
    $352,043
    From this org
    $234,479
    From related orgs
    $0
    Other
    $117,564
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $224,665
    Bonus
    $0
    Other
    $9,814
    Deferred
    $73,179
    Nontaxable benefits
    $44,385
    Filer's total
    $352,043

  • GAVIN CALDWELL

    ACCOUNTANT

    Total calculated
    $276,943
    From this org
    $175,135
    From related orgs
    $0
    Other
    $101,808
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $173,628
    Bonus
    $0
    Other
    $1,507
    Deferred
    $57,920
    Nontaxable benefits
    $43,888
    Filer's total
    $276,943

  • JAMES R URTZ III

    NATL APPRENTICE COORD.

    Total calculated
    $291,901
    From this org
    $187,082
    From related orgs
    $0
    Other
    $104,819
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $182,388
    Bonus
    $0
    Other
    $4,694
    Deferred
    $60,842
    Nontaxable benefits
    $43,977
    Filer's total
    $291,901

  • JAMES WU

    CURRICULUM MANAGER

    Total calculated
    $244,422
    From this org
    $150,631
    From related orgs
    $0
    Other
    $93,791
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $150,336
    Bonus
    $0
    Other
    $295
    Deferred
    $50,197
    Nontaxable benefits
    $43,594
    Filer's total
    $244,422

  • JASON DESILVA

    IT MANAGER

    Total calculated
    $276,242
    From this org
    $174,434
    From related orgs
    $0
    Other
    $101,808
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $173,628
    Bonus
    $0
    Other
    $806
    Deferred
    $57,920
    Nontaxable benefits
    $43,888
    Filer's total
    $276,242

  • JENNIFER BRYANT

    CERTIFICATION MANAGER

    Total calculated
    $166,578
    From this org
    $115,199
    From related orgs
    $0
    Other
    $51,379
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $114,879
    Bonus
    $0
    Other
    $320
    Deferred
    $35,335
    Nontaxable benefits
    $16,044
    Filer's total
    $166,578

  • JOEL DABON

    GRANT MANAGER

    Total calculated
    $199,185
    From this org
    $117,081
    From related orgs
    $0
    Other
    $82,104
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $116,865
    Bonus
    $0
    Other
    $216
    Deferred
    $38,984
    Nontaxable benefits
    $43,120
    Filer's total
    $199,185

  • JOSH BRUNER

    PROGRAM COORDINATOR

    Total calculated
    $182,514
    From this org
    $104,190
    From related orgs
    $0
    Other
    $78,324
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $104,000
    Bonus
    $0
    Other
    $190
    Deferred
    $35,360
    Nontaxable benefits
    $42,964
    Filer's total
    $182,514

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

  • 1a · First-class or charter travel
  • 1a · Travel for companions
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Form 990 of other organizations
  • 3 · Approval by the board or compensation committee

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
17 November 2025
IRS schema version
2024v5.2
Source object
202543219349305799

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