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Nonprofiteer
← LOCAL 15 15A 15D OPERATING ENGINEER APPRENTICESHIP SKILL IMPROVEMENT

Form 990 for tax year 2022

Filed by LOCAL 15 15A 15D OPERATING ENGINEER APPRENTICESHIP SKILL IMPROVEMENT.

Totals

Total revenue
$5,054,560
Total expenses
$5,510,808
Contributions and grants received
$130,566
Grants paid
$0
Program service revenue
$4,900,393
Investment income
$23,601
Other revenue
$0
Total assets, end of year
$4,766,784
Total liabilities, end of year
$90,106
Net assets or fund balances, end of year
$4,676,678
Program services expenses (Part IX)
$5,213,879
Management and general expenses
$296,929
Fundraising expenses
$0
Program service expenses (Part III)
$5,213,879

Program services were 94.6% 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.

  • 1f · All other contributions, gifts and grants

    $130,566

  • 2a · Program service revenue: EMPLOYER CONTRIBUTIONS

    total $4,900,393 · related or exempt $4,900,393

  • 3 · Investment income

    total $23,601 · excluded $23,601

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $405,412 · program services $405,412

  • 7 · Other salaries and wages

    total $2,378,607 · program services $2,378,607

  • 8 · Pension plan contributions

    total $548,820 · program services $548,820

  • 9 · Other employee benefits

    total $378,070 · program services $378,070

  • 10 · Payroll taxes

    total $183,662 · program services $183,662

  • 11b · Fees: legal

    total $23,016 · management and general $23,016

  • 11c · Fees: accounting

    total $40,926 · management and general $40,926

  • 13 · Office expenses

    total $91,391 · program services $91,391

  • 14 · Information technology

    total $17,296 · program services $17,296

  • 16 · Occupancy

    total $6,348 · management and general $6,348

  • 17 · Travel

    total $18,697 · program services $18,697

  • 19 · Conferences, conventions and meetings

    total $19,244 · program services $19,244

  • 22 · Depreciation, depletion and amortization

    total $246,526 · program services $234,884 · management and general $11,642

  • 23 · Insurance

    total $105,269 · program services $98,273 · management and general $6,996

  • 24a · Other expenses: MATERIALS & SUPPLIES

    total $303,871 · program services $303,871

  • 24b · Other expenses: OTHER

    total $254,192 · program services $254,192

  • 24c · Other expenses: REIMBURSEMENTS TO RELAT

    total $208,001 · management and general $208,001

  • 24d · Other expenses: SECURITY

    total $184,236 · program services $184,236

  • 24e · All other expenses

    total $97,224 · program services $97,224

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $300 · end of year $300

  • 2 · Savings and temporary cash investments

    beginning of year $3,423,639 · end of year $2,345,448

  • 4 · Accounts receivable

    beginning of year $18,253 · end of year $61,825

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

    $5,125,689

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

    $2,783,203

  • 10c · Land, buildings and equipment, net

    beginning of year $1,935,639 · end of year $2,342,486

  • 15 · Other assets

    beginning of year $22,920 · end of year $16,725

  • 17 · Accounts payable and accrued expenses

    beginning of year $267,825 · end of year $90,106

  • 27 · Net assets without donor restrictions

    beginning of year $5,132,926 · end of year $4,676,678

Mission and programs · 2022

Mission

TO PROVIDE APPRENTICE TRAINING SKILL IMPROVEMENT AND SAFETY EDUCATION TO ELIGIBLE PARTICIPANTS.

  • TO PROVIDE APPRENTICE TRAINING SKILL IMPROVEMENT AND SAFETY EDUCATION TO ELIGIBLE PARTICIPANTS.

    Expenses $5,213,879

As filed on the 2022 return.

Listed in Part VII

  • James Callahan

    UNION TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Thomas Callahan

    UNION TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • William Tyson

    EMPLOYER TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Michael Salgo

    EMPLOYER TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Catherine Chase

    FUND ADMINISTRATOR

    Total calculated
    $427,909
    From this org
    $0
    From related orgs
    $356,017
    Other
    $71,892
    Hours/week
    4 + 36 related

    Schedule J breakdown matched by us

    Base
    $0 + $336,904 related
    Bonus
    $0 + $19,113 related
    Other
    $0
    Deferred
    $0 + $45,892 related
    Nontaxable benefits
    $0 + $26,000 related
    Filer's total
    $0 + $427,909 related

  • Patrick Peterson

    FUND DIRECTOR

    Total calculated
    $405,412
    From this org
    $329,198
    From related orgs
    $0
    Other
    $76,214
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $314,286
    Bonus
    $13,092
    Other
    $1,820
    Deferred
    $50,214
    Nontaxable benefits
    $26,000
    Filer's total
    $405,412

  • Marie Sullivan

    COORDINATOR

    Total calculated
    $355,543
    From this org
    $283,639
    From related orgs
    $0
    Other
    $71,904
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $271,535
    Bonus
    $10,284
    Other
    $1,820
    Deferred
    $45,904
    Nontaxable benefits
    $26,000
    Filer's total
    $355,543

  • Craig Piano

    INSTRUCTOR

    Total calculated
    $372,742
    From this org
    $270,160
    From related orgs
    $0
    Other
    $102,582
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $263,123
    Bonus
    $7,037
    Other
    $0
    Deferred
    $61,089
    Nontaxable benefits
    $41,493
    Filer's total
    $372,742

  • Joseph A Forlenza

    INSTRUCTOR

    Total calculated
    $259,497
    From this org
    $185,884
    From related orgs
    $0
    Other
    $73,613
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $179,918
    Bonus
    $5,966
    Other
    $0
    Deferred
    $44,700
    Nontaxable benefits
    $28,913
    Filer's total
    $259,497

  • Michael Napolitano

    INSTRUCTOR

    Total calculated
    $372,353
    From this org
    $269,830
    From related orgs
    $0
    Other
    $102,523
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $262,902
    Bonus
    $6,928
    Other
    $0
    Deferred
    $61,055
    Nontaxable benefits
    $41,468
    Filer's total
    $372,353

  • Thomas A Scholz

    INSTRUCTOR

    Total calculated
    $257,024
    From this org
    $184,257
    From related orgs
    $0
    Other
    $72,767
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $177,785
    Bonus
    $6,472
    Other
    $0
    Deferred
    $44,217
    Nontaxable benefits
    $28,550
    Filer's total
    $257,024

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

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

The filer's explanations (Part III)

SUPPLEMENTAL INFORMATION
THE FUND ADMINISTRATOR RECEIVES COMPENSATION AND BENEFITS IN THEIR CAPACITY AS FUND ADMINISTRATOR OF THIS ENTITY AND THE RELATED FUNDS. COMPENSATION AND BENEFITS ARE PAID BY THE WELFARE FUND WITH REIMBURSEMENTS MADE ACCORDINGLY. THE APPRENTICE FUND PORTION OF THESE EXPENSES IS 5% OF THE GROSS AMOUNTS DETAILED ON SCHEDULE J, PART II.

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
27 September 2023
IRS schema version
2022v5.0
Source object
202302709349300620

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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