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← LIUNA TRAINING OF MICHIGAN FUND

Form 990 for tax year 2022

Filed by LIUNA TRAINING OF MICHIGAN FUND.

Totals

Total revenue
$10,396,544
Total expenses
$6,383,056
Contributions and grants received
$4,095,925
Grants paid
$0
Program service revenue
$6,167,098
Investment income
$109,415
Other revenue
$24,106
Total assets, end of year
$21,601,969
Total liabilities, end of year
$87,110
Net assets or fund balances, end of year
$21,514,859
Program services expenses (Part IX)
$5,864,845
Management and general expenses
$518,211
Fundraising expenses
$0
Program service expenses (Part III)
$5,864,845

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)

    $4,095,925

  • 2a · Program service revenue: EMPLOYER CONTRIBUTIONS

    total $6,167,098 · related or exempt $6,167,098

  • 3 · Investment income

    total $417,717 · excluded $417,717

  • 7a · Gross sales of assets other than inventory

    securities $19,295,308

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

    securities $19,603,610

  • 7c · Gain or loss

    securities -$308,302

  • 7d · Net gain or loss

    total -$308,302 · related or exempt -$308,302

  • 11a · Other revenue: MISCELLANEOUS

    total $20,037 · related or exempt $20,037

  • 11b · Other revenue: REIMBURSEMENTS

    total $2,925 · related or exempt $2,925

  • 11c · Other revenue: LIQUIDATED DAMAGES

    total $1,144 · related or exempt $1,144

  • 11e · Other revenue, total

    $24,106

Functional expenses

Part IX, the statement of functional expenses.

  • 4 · Benefits paid to or for members

    total $460,435 · program services $460,435

  • 7 · Other salaries and wages

    total $1,791,556 · program services $1,791,556

  • 8 · Pension plan contributions

    total $513,321 · program services $513,321

  • 9 · Other employee benefits

    total $438,029 · program services $438,029

  • 10 · Payroll taxes

    total $157,456 · program services $157,456

  • 11a · Fees: management

    total $65,804 · management and general $65,804

  • 11b · Fees: legal

    total $57,001 · program services $17,269 · management and general $39,732

  • 11c · Fees: accounting

    total $41,495 · program services $17,060 · management and general $24,435

  • 11f · Fees: investment management

    total $16,644 · management and general $16,644

  • 11g · Fees: other

    total $48,044 · management and general $48,044

  • 12 · Advertising and promotion

    total $43,073 · program services $43,073

  • 13 · Office expenses

    total $312,991 · program services $171,920 · management and general $141,071

  • 14 · Information technology

    total $108,876 · management and general $108,876

  • 16 · Occupancy

    total $179,174 · program services $179,174

  • 19 · Conferences, conventions and meetings

    total $59,944 · management and general $59,944

  • 22 · Depreciation, depletion and amortization

    total $361,456 · program services $361,456

  • 23 · Insurance

    total $176,624 · program services $168,853 · management and general $7,771

  • 24a · Other expenses: TRAINING EXPENSES

    total $1,310,336 · program services $1,310,336

  • 24b · Other expenses: LABORERS/AGC DUES

    total $234,907 · program services $234,907

  • 24c · Other expenses: CONTRACT MONITORING PROGR

    total $3,750 · management and general $3,750

  • 24d · Other expenses: EDUCATION FOUNDATION DUES

    total $2,140 · management and general $2,140

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $591,037 · end of year $2,274,425

  • 2 · Savings and temporary cash investments

    beginning of year $264,646 · end of year $26,978

  • 4 · Accounts receivable

    beginning of year $662,790 · end of year $805,496

  • 9 · Prepaid expenses and deferred charges

    beginning of year $99,183 · end of year $105,420

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

    $16,298,223

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

    $12,080,665

  • 10c · Land, buildings and equipment, net

    beginning of year $2,351,158 · end of year $4,217,558

  • 11 · Investments: publicly traded securities

    beginning of year $13,539,519 · end of year $14,169,375

  • 15 · Other assets

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

  • 17 · Accounts payable and accrued expenses

    beginning of year $291,958 · end of year $87,110

  • 31 · Retained earnings, endowment or other funds

    beginning of year $17,219,092 · end of year $21,514,859

Mission and programs · 2022

Mission

DEFRAYING TRAINING COSTS OF APPRENTICES AND JOURNEYMEN.

  • COLLECTION AND ADMINISTRATION OF CONTRIBUTIONS AND INSTRUCTION AND TRAINING OF PARTICIPANTS.

    Expenses $5,864,845

As filed on the 2022 return.

Listed in Part VII

  • Daryl K Gallant

    DIRECTOR

    Total calculated
    $163,359
    From this org
    $130,147
    From related orgs
    $0
    Other
    $33,212
    Hours/week
    40 + 1 related

    Schedule J breakdown matched by us

    Base
    $130,147
    Bonus
    not reported
    Other
    not reported
    Deferred
    $33,212
    Nontaxable benefits
    not reported
    Filer's total
    $163,359

  • James D Chapman III

    INSTRUCTOR

    Total calculated
    $149,211
    From this org
    $115,999
    From related orgs
    $0
    Other
    $33,212
    Hours/week
    40

  • Jeffrey D Smrz

    ASSISTANT DI

    Total calculated
    $149,211
    From this org
    $115,999
    From related orgs
    $0
    Other
    $33,212
    Hours/week
    40

  • Scott H McDonald

    APPRENTICESH

    Total calculated
    $135,986
    From this org
    $102,774
    From related orgs
    $0
    Other
    $33,212
    Hours/week
    40

  • Michael Aaron

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Anthony Alessandrini

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Geno Alessandrini

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Bill Bass

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Andy Bracy

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Anne Brown

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Alex Coulombe

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Robert Coppersmith Jr

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    1

  • Dan Minton

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • James Oleksinski

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Jeffrey Pilarski

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Barbara Stachan

    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
2022
Filed
20 May 2024
IRS schema version
2022v5.0
Source object
202411559349300961

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