Liabilities / Assets
66th percentile
Higher debt load relative to assets than 66% of similar nonprofits.
990 • Fiscal year 2018 • EIN 16-1277705
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
66th percentile
Higher debt load relative to assets than 66% of similar nonprofits.
Liabilities / Revenue
87th percentile
Higher debt load relative to revenue than 87% of similar nonprofits.
Net Margin
82nd percentile
Higher net margin than 82% of similar nonprofits.
Top Officer Pay
86th percentile
Higher top officer pay than 86% of similar nonprofits.
Top officer pay equals 37.2% of source-year revenue.
Asset Growth
58th percentile
Faster asset growth than 58% of similar nonprofits.
Revenue Growth
82nd percentile
Faster revenue growth than 82% of similar nonprofits.
Assets
Up$1,442,303
Up $85,203 (+6.3%) from 2017
Net Assets
Up$991,215
Up $124,088 (+14%) from 2017
Liabilities
Down$451,088
Down $38,885 (-7.9%) from 2017
Revenue
Up$501,642
Up $125,092 (+33%) from 2017
Expenses
Up$374,692
Up $52,010 (+16%) from 2017
Net Income
Up$126,950
Up $73,082 (+136%) from 2017
To provide continuing educational and training classes and activities to promote, refresh, and expand the skills and abilities of laborers in the construction industry.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $867,127 | $991,215 | ▲ $124,088 |
| Land, Buildings, and Equipment, Net | $835,430 | $819,081 | ▼ $16,349 |
| Cash and Non-Interest-Bearing Accounts | $462,492 | $356,361 | ▼ $106,131 |
| Savings and Temporary Cash Investments | - | $198,578 | - |
| Accounts Receivable | $59,178 | $68,283 | ▲ $9,105 |
| Total Assets | $1,357,100 | $1,442,303 | ▲ $85,203 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $479,864 | $440,219 | ▼ $39,645 |
| Accounts Payable and Accrued Expenses | $10,109 | $10,869 | ▲ $760 |
| Total Liabilities | $489,973 | $451,088 | ▼ $38,885 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $867,127 | $991,215 | ▲ $124,088 |
| Total Liabilities and Net Assets / Fund Balance | $1,357,100 | $1,442,303 | ▲ $85,203 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $633,610 | $120,918 | $754,528 |
| Land | $141,660 | - | $141,660 |
| Equipment | $22,003 | $37,096 | $59,099 |
| Leasehold Improvements | $21,808 | $28,452 | $50,260 |
| Other Land Buildings | - | $35,301 | $35,301 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Randy Palladino | Administrato | FT | $95,914 | $90,481 | $186,395 |
| Randy Palladino | Administrator | - | $95,914 | $90,481 | $186,395 |
| Name | Title |
|---|---|
| Angelo Massaro | Trustee |
| Anthony Majka | Trustee |
| Doug May | Trustee |
| H Richard Palladino | Trustee |
| Mario Neri | Trustee |
| William Grace | Trustee |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $224,505 |
| Other Expenses | $150,187 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $93,669 | $93,668 | - | $187,337 |
| Occupancy | $46,972 | - | - | $46,972 |
| Depreciation Depletion | $30,350 | - | - | $30,350 |
| Other Salaries and Wages | $12,642 | - | - | $12,642 |
| Insurance | - | $10,466 | - | $10,466 |
| Fees for Services Accounting | - | $9,625 | - | $9,625 |
| Pension Plan Contributions | $8,611 | - | - | $8,611 |
| Payroll Taxes | $4,654 | $3,798 | - | $8,452 |
| Other Employee Benefits | $7,463 | - | - | $7,463 |
| Office Expenses | - | $5,026 | - | $5,026 |
| Payments to Affiliates | - | $4,317 | - | $4,317 |
| Other Expenses | $2,783 | $10,420 | - | $2,783 |
| All Other Expenses | $2,755 | - | - | $2,755 |
| Conferences and Meetings | $2,539 | - | - | $2,539 |
| Fees for Services Legal | - | $2,476 | - | $2,476 |
| Travel | $1,156 | - | - | $1,156 |
| Information Technology | - | $1,080 | - | $1,080 |
| Total Functional Expenses | $233,816 | $140,876 | $0 | $374,692 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $398,178 |
| Total Expenses per Form 990 | $374,692 |
| Expenses per Audited Statements | $374,691 |
| Expenses Not Reported on Form 990 | $23,487 |
| Expenses Not Reported on Financial Statements | $1 |
| Other Expense Adjustments | $1 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“H. Richard palladino randy palladino trustee administrato family relationship”
“Members of laborers local no. 91 elect the union business manager who then appoints the three union trustees to the board of trustees.”
“Angelo massaro 631 main street niagara falls, ny 14301”
“The 990 is presented to the administrator for review and approval, and is provided to the board of trustees for review upon their request. The board is advised that the form has been prepared and approved by the administrator. Form 990 is included in the meeting agenda of the meeting of the board of trustees subsequent to the form being filed.”
“Issues regarding conflicts of interest are discussed annually at a board of trustees meeting.”
“The compensation of the administrator is discussed at trustee meetings and is approved by the board of trustees. Due to the family relationship between one trustee and the administrator, the trustee recuses himself from the vote with respect to compensation of the administrator.”
“The administrator runs the day to day operations of the fund. Compensation of the administrator is determined by the board of trustees. Due to the family relationship between one trustee and the administrator, the trustee recuses himself from voting on the compensation of the administrator.”
“The organization makes its governing documents and financial statements available to participants upon request. The full report can be copied at the training fund office at the participant's request for a nominal fee.”
“Building expenses applied to rent revenue 23,487 building expenses applied to rent revenue -23,487 book / tax depreciation difference 1 total 1”
“Accounting principles generally accepted in the united states of america require plan management to evaluate tax positions taken by the plan and recognize a tax liability if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. Training fund management has analyzed the tax positions taken by the fund, and has concluded that as of may 31, 2018 there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The training fund is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax period in progress. Training fund management believes the fund is no longer subject to income tax examination for the years prior to may 31, 2015.”
“Building expenses applied to rent revenue 23,487”
“Building expenses applied to rent revenue 23,487”
“Book / tax depreciation difference 1”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 10109 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 10869 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 59178 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 68283 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE CONTINUING EDUCATIONAL AND TRAINING CLASSES AND ACTIVITIES TO PROMOTE, REFRESH, AND EXPAND THE SKILLS AND ABILITIES OF LABORERS IN THE CONSTRUCTION INDUSTRY. |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 2755 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 2755 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | RANDY PALLADINO |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7162974722 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 4500 WITMER INDUSTRIAL ESTATES |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | NIAGARA FALLS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 14305 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 462492 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 356361 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 93668 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 93669 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 187337 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 2539 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 2539 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 2456 |
| IRS990/CYOtherExpensesAmt | 0 | 150187 |
| IRS990/CYOtherRevenueAmt | 0 | 23313 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 475873 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 126950 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 224505 |
| IRS990/CYTotalExpensesAmt | 0 | 374692 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 501642 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 30350 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 30350 |
| IRS990/Desc | 0 | THE LABORERS TRAINING PROGRAM PROVIDED CLASSROOM INSTRUCTION AND ON THE JOB TRAINING FOR INDIVIDUALS ACCEPTED INTO THE APPRENTICE TRAINING PROGRAM. THE TRAINING PROGRAM ALSO PROVIDED CONTINUING TRAINING FOR JOURNEYMEN MEMBERS. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 5 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 233816 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 9625 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 9625 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 2476 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 2476 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 90481 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | WILLIAM GRACE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ANGELO MASSARO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | H RICHARD PALLADINO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MARIO NERI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ANTHONY MAJKA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | DOUG MAY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | RANDY PALLADINO |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 95914 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | ADMINISTRATO |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1986 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 525129 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 46800 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 1080 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 1080 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 10466 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 10466 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2456 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 2456 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 221767 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 835430 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 819081 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1040848 |
| IRS990/LegalDomicileStateCd | 0 | NY |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 23487 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO PROVIDE CONTINUING EDUCATIONAL AND TRAINING CLASSES AND ACTIVITIES TO PROMOTE, REFRESH, AND EXPAND THE SKILLS AND ABILITIES OF LABORERS IN THE CONSTRUCTION INDUSTRY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 479864 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 440219 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 867127 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 991215 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 23313 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 23313 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -2863 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 46972 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 46972 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 5026 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 5026 |
| IRS990/OfficerMailingAddressInd | 0 | true |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 1 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 7463 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 7463 |
| IRS990/OtherExpensesGrp/Desc | 0 | TRAINING EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 1 | CLERICAL |
| IRS990/OtherExpensesGrp/Desc | 2 | CERTIFCATION FEES |
| IRS990/OtherExpensesGrp/Desc | 3 | SUNDRY |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 10420 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 14601 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 5621 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 2783 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 14601 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 10420 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 5621 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2783 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 12642 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 12642 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt | 0 | 4317 |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 4317 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 3798 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 4654 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 8452 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 8611 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 8611 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | RANDY PALLADINO |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EMPLOYER CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 475873 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 475873 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYOtherExpensesAmt | 0 | 100269 |
| IRS990/PYOtherRevenueAmt | 0 | -16594 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 393144 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 53868 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 222413 |
| IRS990/PYTotalExpensesAmt | 0 | 322682 |
| IRS990/PYTotalRevenueAmt | 0 | 376550 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 126950 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 23313 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 475873 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 867127 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 991215 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 198578 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 633610 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 120918 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 754528 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 22003 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 37096 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 59099 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 23487 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 1 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 374691 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 141660 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 141660 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 21808 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 28452 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 50260 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | -2863 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 23487 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 1 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 35301 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 35301 |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 23487 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 20624 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 501642 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. TRAINING FUND MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FUND, AND HAS CONCLUDED THAT AS OF MAY 31, 2018 THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE TRAINING FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIOD IN PROGRESS. TRAINING FUND MANAGEMENT BELIEVES THE FUND IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION FOR THE YEARS PRIOR TO MAY 31, 2015. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | BUILDING EXPENSES APPLIED TO RENT REVENUE 23,487 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | BUILDING EXPENSES APPLIED TO RENT REVENUE 23,487 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | BOOK / TAX DEPRECIATION DIFFERENCE 1 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 4, PART XI, LINE 2D |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | SCHEDULE D, PAGE 4, PART XII, LINE 2D |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | SCHEDULE D, PAGE 4, PART XII, LINE 4B |
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| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 374692 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 501642 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 522266 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 398178 |
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| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
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| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | false |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE TRAINING FUND HAS ITS NONDISCRIMINATORY POLICY POSTED ON ITS WEBSITE AND ALSO POSTS IT ON ALL FORMS OF COMMUNICATION. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | THE TRAINING FUND DOES NOT ISSUE SCHOLARSHIPS OR OTHER FINANCIAL ASSISTANCE, NOR DOES IT SOLICIT CONTRIBUTIONS. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, LINE 4 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | H. RICHARD PALLADINO RANDY PALLADINO TRUSTEE ADMINISTRATO FAMILY RELATIONSHIP |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | MEMBERS OF LABORERS LOCAL NO. 91 ELECT THE UNION BUSINESS MANAGER WHO THEN APPOINTS THE THREE UNION TRUSTEES TO THE BOARD OF TRUSTEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ANGELO MASSARO 631 MAIN STREET NIAGARA FALLS, NY 14301 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE 990 IS PRESENTED TO THE ADMINISTRATOR FOR REVIEW AND APPROVAL, AND IS PROVIDED TO THE BOARD OF TRUSTEES FOR REVIEW UPON THEIR REQUEST. THE BOARD IS ADVISED THAT THE FORM HAS BEEN PREPARED AND APPROVED BY THE ADMINISTRATOR. FORM 990 IS INCLUDED IN THE MEETING AGENDA OF THE MEETING OF THE BOARD OF TRUSTEES SUBSEQUENT TO THE FORM BEING FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ISSUES REGARDING CONFLICTS OF INTEREST ARE DISCUSSED ANNUALLY AT A BOARD OF TRUSTEES MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE COMPENSATION OF THE ADMINISTRATOR IS DISCUSSED AT TRUSTEE MEETINGS AND IS APPROVED BY THE BOARD OF TRUSTEES. DUE TO THE FAMILY RELATIONSHIP BETWEEN ONE TRUSTEE AND THE ADMINISTRATOR, THE TRUSTEE RECUSES HIMSELF FROM THE VOTE WITH RESPECT TO COMPENSATION OF THE ADMINISTRATOR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ADMINISTRATOR RUNS THE DAY TO DAY OPERATIONS OF THE FUND. COMPENSATION OF THE ADMINISTRATOR IS DETERMINED BY THE BOARD OF TRUSTEES. DUE TO THE FAMILY RELATIONSHIP BETWEEN ONE TRUSTEE AND THE ADMINISTRATOR, THE TRUSTEE RECUSES HIMSELF FROM VOTING ON THE COMPENSATION OF THE ADMINISTRATOR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO PARTICIPANTS UPON REQUEST. THE FULL REPORT CAN BE COPIED AT THE TRAINING FUND OFFICE AT THE PARTICIPANT'S REQUEST FOR A NOMINAL FEE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | BUILDING EXPENSES APPLIED TO RENT REVENUE 23,487 BUILDING EXPENSES APPLIED TO RENT REVENUE -23,487 BOOK / TAX DEPRECIATION DIFFERENCE 1 TOTAL 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART XI, LINE 9 |
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| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 1357100 |
| IRS990/TotalAssetsEOYAmt | 0 | 1442303 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1357100 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1442303 |
| IRS990/TotalCompGreaterThan150KInd | 0 | true |
| IRS990/TotalEmployeeCnt | 0 | 5 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 140876 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 233816 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 374692 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 489973 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 451088 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 489973 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 451088 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 867127 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 991215 |
| IRS990/TotalOtherCompensationAmt | 0 | 90481 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 233816 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 475873 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 95914 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 501642 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 501642 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1357100 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1442303 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 1156 |
| IRS990/TravelGrp/TotalAmt | 0 | 1156 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 4500 WITMER INDUSTRIAL ESTATES |
| IRS990/USAddress/CityNm | 0 | NIAGARA FALLS |
| IRS990/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/USAddress/ZIPCd | 0 | 14305 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 6 |
| IRS990/WebsiteAddressTxt | 0 | WWW.LABORERSLOCAL91.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2018-06-14 16:35:46Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | RANDY PALLADINO |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | ADMINISTRATOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7162974722 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2018-10-05 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LABORERS LOCAL NO 91 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | EDUCATIONAL & TRAINING FUND |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LABO |
| ReturnHeader/Filer/EIN | 0 | 161277705 |
| ReturnHeader/Filer/PhoneNum | 0 | 7162974722 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 4500 WITMER INDUSTRIAL ESTATES |
| ReturnHeader/Filer/USAddress/CityNm | 0 | NIAGARA FALLS |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.