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Nonprofiteer
← LIUNA TRAINING AND EDUCATION FUND

Form 990 for tax year 2022

Filed by LIUNA TRAINING AND EDUCATION FUND.

Totals

Total revenue
$9,208,602
Total expenses
$9,800,430
Contributions and grants received
$7,806,715
Grants paid
$0
Program service revenue
$1,058,228
Investment income
$343,659
Other revenue
$0
Total assets, end of year
$17,198,985
Total liabilities, end of year
$487,064
Net assets or fund balances, end of year
$16,711,921
Program services expenses (Part IX)
$7,410,871
Management and general expenses
$2,389,559
Fundraising expenses
$0
Program service expenses (Part III)
$7,410,871

Program services were 75.6% 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.

  • 1b · Membership dues

    $7,740,251

  • 1e · Government grants (contributions)

    $66,464

  • 2a · Program service revenue: PROGRAM REVENUE

    total $943,240 · related or exempt $943,240

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

    total $114,988 · related or exempt $114,988

  • 3 · Investment income

    total $186,627 · excluded $186,627

  • 7a · Gross sales of assets other than inventory

    securities $6,550,305

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

    securities $6,393,273

  • 7c · Gain or loss

    securities $157,032

  • 7d · Net gain or loss

    total $157,032 · excluded $157,032

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $1,019,065 · program services $856,582 · management and general $162,483

  • 7 · Other salaries and wages

    total $1,049,141 · program services $579,028 · management and general $470,113

  • 8 · Pension plan contributions

    total $641,972 · program services $418,197 · management and general $223,775

  • 9 · Other employee benefits

    total $1,012,897 · program services $640,654 · management and general $372,243

  • 10 · Payroll taxes

    total $164,217 · program services $110,025 · management and general $54,192

  • 11b · Fees: legal

    total $4,120 · management and general $4,120

  • 11c · Fees: accounting

    total $74,000 · program services $48,100 · management and general $25,900

  • 11f · Fees: investment management

    total $31,541 · management and general $31,541

  • 11g · Fees: other

    total $55,500 · program services $18,000 · management and general $37,500

  • 12 · Advertising and promotion

    total $48,430 · program services $48,430

  • 13 · Office expenses

    total $714,599 · program services $645,930 · management and general $68,669

  • 16 · Occupancy

    total $188,758 · program services $6,613 · management and general $182,145

  • 19 · Conferences, conventions and meetings

    total $714,290 · program services $714,290

  • 22 · Depreciation, depletion and amortization

    total $742,278 · management and general $742,278

  • 23 · Insurance

    total $44,241 · program services $29,641 · management and general $14,600

  • 24a · Other expenses: TRAINING PROGRAMS

    total $3,295,381 · program services $3,295,381

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 $2,314,615 · end of year $1,591,388

  • 3 · Pledges and grants receivable

    beginning of year $431,776 · end of year $364,224

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

    $12,450,672

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

    $4,923,971

  • 10c · Land, buildings and equipment, net

    beginning of year $7,611,487 · end of year $7,526,701

  • 11 · Investments: publicly traded securities

    beginning of year $9,025,077 · end of year $7,711,672

  • 18 · Grants payable

    beginning of year $458,683 · end of year $487,064

  • 27 · Net assets without donor restrictions

    beginning of year $18,922,300 · end of year $16,711,921

  • 28 · Net assets with donor restrictions

    beginning of year $6,972 · end of year $0

Mission and programs · 2022

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 2022. 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.

    Expenses $1,125,051 · Revenue $1,057,293

  • THE ANNUAL INSTRUCTOR CONFERENCE PROVIDED PROFESSIONAL DEVELOPMENT TO INSTRUCTORS AND APPRENTICESHIP COORDINATORS DURING 2022. 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 $1,039,556

  • 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 $664,030

  • 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.

    Expenses $506,511

  • 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.

    Expenses $4,074,788

  • 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 $935 · Revenue $935

  • THE ORGANIZATION OPERATED THE NIEHS INFECTIOUS DISEASE RESPONSE PROGRAM TO TRAIN WORKERS TO DEVELOP THE CRITICAL SKILSS NECESSARY TO PROTECT THEMSELVES AND OTHERS FROM CONTRACTING AND SPREADING INFECTIOUS DISEASE.

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Terence M O'Sullivan

    CO-CHAIRMAN

    Total calculated
    $0
    Hours/week
    3
  • Edward J Hynds Jr

    CO-CHAIRMAN (TO 12/22)

    Total calculated
    $0
    Hours/week
    3
  • Joseph Koppers

    CO-CHAIRMAN (AS OF 12/22)

    Total calculated
    $0
    Hours/week
    3
  • Armand E Sabitoni

    UNION TRUSTEE

    Total calculated
    $0
    Hours/week
    1
  • John Penn

    UNION TRUSTEE

    Total calculated
    $0
    Hours/week
    1
  • Terrence M Healy

    UNION TRUSTEE

    Total calculated
    $0
    Hours/week
    1
  • Raymond M Pocino

    UNION TRUSTEE

    Total calculated
    $0
    Hours/week
    1
  • Joseph S Mancinelli

    UNION TRUSTEE

    Total calculated
    $0
    Hours/week
    1
  • Rocco Davis

    UNION TRUSTEE

    Total calculated
    $0
    Hours/week
    1
  • Dennis L Martire

    UNION TRUSTEE

    Total calculated
    $0
    Hours/week
    1
  • Joseph Koppers

    MANAGEMENT TRUSTEE (TO 12/22)

    Total calculated
    $0
    Hours/week
    1
  • Thomas E Dapp

    MANAGEMENT TRUSTEE

    Total calculated
    $0
    Hours/week
    1
  • Edward J Hynds Jr

    MANAGEMENT TRUSTEE (AS OF 12/22)

    Total calculated
    $0
    Hours/week
    1
  • Fred L Valentine

    MANAGEMENT TRUSTEE

    Total calculated
    $0
    Hours/week
    1
  • David F Rampone

    MANAGEMENT TRUSTEE

    Total calculated
    $0
    Hours/week
    1
  • William Koponen

    MANAGEMENT TRUSTEE

    Total calculated
    $0
    Hours/week
    1
  • Jack Kocsis

    MANAGEMENT TRUSTEE

    Total calculated
    $0
    Hours/week
    1
  • Matt Stainton

    MANAGEMENT TRUSTEE

    Total calculated
    $0
    Hours/week
    1
  • John J Leconche

    EXECUTIVE DIRECTOR

    Total calculated
    $381,034
    From this org
    $278,947
    From related orgs
    $0
    Other
    $102,087
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $254,832
    Bonus
    $0
    Other
    $24,115
    Deferred
    $84,484
    Nontaxable benefits
    $17,603
    Filer's total
    $381,034
  • Bernadette Rivera

    ASSISTANT DIRECTOR

    Total calculated
    $313,065
    From this org
    $209,315
    From related orgs
    $0
    Other
    $103,750
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $196,428
    Bonus
    $0
    Other
    $12,887
    Deferred
    $65,394
    Nontaxable benefits
    $38,356
    Filer's total
    $313,065
  • Lawrence A Baldino

    ADMINISTRATOR

    Total calculated
    $324,967
    From this org
    $218,999
    From related orgs
    $0
    Other
    $105,968
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $203,064
    Bonus
    $0
    Other
    $15,935
    Deferred
    $67,484
    Nontaxable benefits
    $38,484
    Filer's total
    $324,967
  • Gavin Caldwell

    ACCOUNTANT

    Total calculated
    $250,144
    From this org
    $159,547
    From related orgs
    $0
    Other
    $90,597
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $159,547
    Bonus
    $0
    Other
    $0
    Deferred
    $53,040
    Nontaxable benefits
    $37,557
    Filer's total
    $250,144
  • James R Urtz III

    NATL APPRENTICE COORD.

    Total calculated
    $261,379
    From this org
    $167,923
    From related orgs
    $0
    Other
    $93,456
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $167,923
    Bonus
    $0
    Other
    $0
    Deferred
    $55,716
    Nontaxable benefits
    $37,740
    Filer's total
    $261,379
  • Eugene A Sabitoni Jr

    TRAINING MANAGER

    Total calculated
    $250,144
    From this org
    $159,547
    From related orgs
    $0
    Other
    $90,597
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $159,547
    Bonus
    $0
    Other
    $0
    Deferred
    $53,040
    Nontaxable benefits
    $37,557
    Filer's total
    $250,144
  • James Wu

    CURRICULUM MANAGER

    Total calculated
    $218,854
    From this org
    $135,822
    From related orgs
    $0
    Other
    $83,032
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $135,822
    Bonus
    $0
    Other
    $0
    Deferred
    $45,968
    Nontaxable benefits
    $37,064
    Filer's total
    $218,854
  • Jason Desilva

    IT MANAGER

    Total calculated
    $249,890
    From this org
    $159,293
    From related orgs
    $0
    Other
    $90,597
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $159,293
    Bonus
    $0
    Other
    $0
    Deferred
    $53,040
    Nontaxable benefits
    $37,557
    Filer's total
    $249,890

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
2022
Filed
10 November 2023
IRS schema version
2022v5.0
Source object
202313149349304886

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