Civic Intelligence

Laborers Local No 91 Educational and Training Fund

990 • Fiscal year 2020 • EIN 16-1277705

Jun 01, 2019 to May 31, 2020 • Filed on Mar 24, 2021

4500 Witmer Industrial EstatesNiagara Falls, NY 14305

(716) 297-4722

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

56th percentile

0.21x

Higher debt load relative to assets than 56% of similar nonprofits.

2020 filings • NTEE B • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

82nd percentile

0.56x

Higher debt load relative to revenue than 82% of similar nonprofits.

2020 filings • NTEE B • $1M-$5M nonprofits • Source year 2020

Net Margin

87th percentile

36%

Higher net margin than 87% of similar nonprofits.

2020 filings • NTEE B • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

86th percentile

$195,541

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 30.4% of source-year revenue.

2020 filings • NTEE B • $1M-$5M nonprofits • Source year 2020

Asset Growth

60th percentile

13%

Faster asset growth than 60% of similar nonprofits.

2020 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

79th percentile

23%

Faster revenue growth than 79% of similar nonprofits.

2020 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,736,879

Up $193,772 (+13%) from 2019

Net Assets

Up

$1,374,254

Up $239,486 (+21%) from 2019

Liabilities

Down

$362,625

Down $45,714 (-11%) from 2019

Revenue

Up

$642,295

Up $120,811 (+23%) from 2019

Expenses

Up

$410,504

Up $29,680 (+7.8%) from 2019

Net Income

Up

$231,791

Up $91,131 (+65%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2010: $215,329Liabilities 2010: $15,453Net Assets 2010: $199,8762010Assets 2011: $342,094Liabilities 2011: $16,520Net Assets 2011: $325,5742011Assets 2012: $1,066,186Liabilities 2012: $662,245Net Assets 2012: $403,9412012Assets 2013: $980,466Liabilities 2013: $635,112Net Assets 2013: $345,3542013Assets 2014: $1,046,654Liabilities 2014: $595,366Net Assets 2014: $451,2882014Assets 2015: $1,258,844Liabilities 2015: $563,039Net Assets 2015: $695,8052015Assets 2016: $1,343,625Liabilities 2016: $530,366Net Assets 2016: $813,2592016Assets 2017: $1,357,100Liabilities 2017: $489,973Net Assets 2017: $867,1272017Assets 2018: $1,442,303Liabilities 2018: $451,088Net Assets 2018: $991,2152018Assets 2019: $1,543,107Liabilities 2019: $408,339Net Assets 2019: $1,134,7682019Assets 2020: $1,736,879Liabilities 2020: $362,625Net Assets 2020: $1,374,2542020Assets 2021: $1,797,161Liabilities 2021: $362,463Net Assets 2021: $1,434,6982021Assets 2022: $1,647,682Liabilities 2022: $7,652Net Assets 2022: $1,640,0302022Assets 2023: $1,818,847Liabilities 2023: $10,423Net Assets 2023: $1,808,4242023Assets 2024: $1,989,033Liabilities 2024: $10,696Net Assets 2024: $1,978,3372024Assets 2025: $2,200,103Liabilities 2025: $19,130Net Assets 2025: $2,180,9732025

Highlighted filing

2020

Assets$1,736,879
Liabilities$362,625
Net Assets$1,374,254

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2010: $213,547Expenses 2010: $238,083Net Income 2010: -$24,5362010Expenses 2011: $116,3332011Expenses 2012: $309,9832012Expenses 2013: $394,0892013Revenue 2014: $481,382Expenses 2014: $375,448Net Income 2014: $105,9342014Revenue 2015: $624,765Expenses 2015: $380,248Net Income 2015: $244,5172015Revenue 2016: $453,379Expenses 2016: $335,925Net Income 2016: $117,4542016Revenue 2017: $376,550Expenses 2017: $322,682Net Income 2017: $53,8682017Revenue 2018: $501,642Expenses 2018: $374,692Net Income 2018: $126,9502018Revenue 2019: $521,484Expenses 2019: $380,824Net Income 2019: $140,6602019Revenue 2020: $642,295Expenses 2020: $410,504Net Income 2020: $231,7912020Revenue 2021: $442,625Expenses 2021: $379,233Net Income 2021: $63,3922021Revenue 2022: $616,494Expenses 2022: $392,176Net Income 2022: $224,3182022Revenue 2023: $579,976Expenses 2023: $408,693Net Income 2023: $171,2832023Revenue 2024: $537,112Expenses 2024: $378,893Net Income 2024: $158,2192024Revenue 2025: $633,518Expenses 2025: $427,838Net Income 2025: $205,6802025

Highlighted filing

2020

Revenue$642,295
Expenses$410,504
Net Income$231,791
Jump To
Filing Snapshot
Filing Period
Jun 1, 2019 to May 31, 2020
Signed
Mar 24, 2021
Return Version
2019v5.0
Gross Receipts
$668,289
Mission and Program Overview

Mission

To provide continuing educational and training classes and activities to promote, refresh, and expand the skills and abilities of laborers in the construction industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,134,768$1,374,254▲ $239,486
Land, Buildings, and Equipment, Net$788,104$835,145▲ $47,041
Cash and Non-Interest-Bearing Accounts$429,919$609,268▲ $179,349
Savings and Temporary Cash Investments$205,891$218,200▲ $12,309
Accounts Receivable$119,193$74,266▼ $44,927
Total Assets$1,543,107$1,736,879▲ $193,772
Liabilities
Mortgage Notes Payable Secured by Investment Property$398,644$355,093▼ $43,551
Accounts Payable and Accrued Expenses$9,695$7,532▼ $2,163
Total Liabilities$408,339$362,625▼ $45,714
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,134,768$1,374,254▲ $239,486
Total Liabilities and Net Assets / Fund Balance$1,543,107$1,736,879▲ $193,772

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$594,916$159,612$754,528
Land$141,660-$141,660
Leasehold Improvements$32,532$35,392$67,924
Other Land Buildings$56,857$9,170$66,027
Equipment$9,180$49,919$59,099
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Randy PalladinoAdministratoFT$98,242$97,299$195,541
Randy PalladinoAdministrator-$98,242$97,299$195,541

Board Members and Trustees

NameTitle
Angelo MassaroTrustee
Doug MayTrustee
H Richard PalladinoTrustee
Mario NeriTrustee
William GraceTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$600,614
Investment Income
$4,614
Other Revenue
$37,067
Change in Net Assets
$231,791

Audited Revenue Reconciliation

Revenue per Audited Statements
$642,295
Revenue Not Reported on Form 990
$33,689
Total Revenue per Audited Statements
$675,984
Total Revenue per Form 990
$642,295
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$231,696
Other Expenses$178,808
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$146,657$48,884-$195,541
Occupancy$51,988--$51,988
Depreciation Depletion$36,651--$36,651
Other Salaries and Wages$11,255--$11,255
Fees for Services Accounting-$10,525-$10,525
Pension Plan Contributions$9,336--$9,336
Payroll Taxes$5,154$3,831-$8,985
Insurance-$8,413-$8,413
Office Expenses-$7,862-$7,862
Other Employee Benefits$6,579--$6,579
Other Expenses$5,629$9,963-$5,629
Payments to Affiliates-$5,289-$5,289
Conferences and Meetings$4,664--$4,664
All Other Expenses$4,366--$4,366
Travel$2,077--$2,077
Fees for Services Legal-$1,816-$1,816
Total Functional Expenses$313,921$96,583$0$410,504

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$436,498
Expenses per Audited Statements$410,504
Total Expenses per Form 990$410,504
Expenses Not Reported on Form 990$25,994
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

H. Richard palladino randy palladino trustee administrato family relationship

Form 990, Page 6, Part VI, Line 7A

Members of laborers local no. 91 elect the union business manager who then appoints the three union trustees to the board of trustees.

Form 990, Page 6, Part VI, Line 9

Angelo massaro 631 main street niagara falls, ny 14301

Form 990, Page 6, Part VI, Line 11B

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.

Form 990, Page 6, Part VI, Line 12C

Issues regarding conflicts of interest are discussed annually at a board of trustees meeting.

Form 990, Page 6, Part VI, Line 15A

The compensation of the administrator is pursuant to a managerial employment agreement which is negotiated by the board of trustees. Due to the family relationship between one trustee and the administrator, the trustee recuses himself from the approval process relating to the agreement.

Form 990, Page 6, Part VI, Line 15B

The administrator runs the day to day operations of the fund. Compensation of the administrator is pursuant to a managerial employment agreement negotiated by the board of trustees.

Form 990, Page 6, Part VI, Line 19

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.

Filing and Contact Details

Filer

Filer Name
Laborers Local No 91
EIN
16-1277705
Phone
7162974722
Address
4500 WITMER INDUSTRIAL ESTATES, NIAGARA FALLS, NY 14305

Signing Officer

Name
Randy Palladino
Title
Administrator
Phone
7162974722
Signed
2021-03-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Randy Palladino
Formed
1986
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
5
Employees
6

Preparer

Firm
ARCARA ZUCARELLI LENDA & ASSOC CPA'S PC
Address
5214 MAIN ST STE 200, WILLIAMSVILLE, NY 14221
Preparer
David Arcara CPA
Phone
7166342722
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Building expenses applied to rent revenue 25,994 building expenses applied to rent revenue -25,994

Financial Statement Notes

Schedule D, Page 3, Part X

Accounting principles generally accepted in the united states of america require training fund management to evaluate tax positions taken by the training fund 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. Management has analyzed the tax positions taken by the training fund, and has concluded that as of may 31, 2020 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, 2017.

Schedule D, Page 4, Part XI, Line 2D

Building expenses applied to rent revenue 25,994

Schedule D, Page 4, Part XII, Line 2D

Building expenses applied to rent revenue 25,994

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IRS990/PYSalariesCompEmpBnftPaidAmt0225938
IRS990/PYTotalExpensesAmt0380824
IRS990/PYTotalRevenueAmt0521484
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0231791
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt022906
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0600614
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01134768
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01374254
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0205891
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0218200
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0594916
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0159612
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0754528
IRS990ScheduleD/EquipmentGrp/BookValueAmt09180
IRS990ScheduleD/EquipmentGrp/DepreciationAmt049919
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt059099
IRS990ScheduleD/ExpensesNotReportedAmt025994
IRS990ScheduleD/ExpensesSubtotalAmt0410504
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0141660
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0141660
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt032532
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt035392
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt067924
IRS990ScheduleD/NetUnrealizedGainsInvstAmt07695
IRS990ScheduleD/OtherExpensesIncludedAmt025994
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt056857
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt09170
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt066027
IRS990ScheduleD/OtherRevenueAmt025994
IRS990ScheduleD/RevenueNotReportedAmt033689
IRS990ScheduleD/RevenueSubtotalAmt0642295
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE TRAINING FUND MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE TRAINING FUND 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. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE TRAINING FUND, AND HAS CONCLUDED THAT AS OF MAY 31, 2020 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, 2017.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1BUILDING EXPENSES APPLIED TO RENT REVENUE 25,994
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2BUILDING EXPENSES APPLIED TO RENT REVENUE 25,994
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0835145
IRS990ScheduleD/TotalExpensesPerForm990Amt0410504
IRS990ScheduleD/TotalRevenuePerForm990Amt0642295
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0675984
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0436498
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0false
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE TRAINING FUND HAS ITS NONDISCRIMINATORY POLICY POSTED ON ITS WEBSITE AND ALSO POSTS IT ON ALL FORMS OF COMMUNICATION.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE TRAINING FUND DOES NOT ISSUE SCHOLARSHIPS OR OTHER FINANCIAL ASSISTANCE, NOR DOES IT SOLICIT CONTRIBUTIONS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 4
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt098242
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt097299
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0RANDY PALLADINO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0ADMINISTRATOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0195541
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0H. RICHARD PALLADINO RANDY PALLADINO TRUSTEE ADMINISTRATO FAMILY RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS OF LABORERS LOCAL NO. 91 ELECT THE UNION BUSINESS MANAGER WHO THEN APPOINTS THE THREE UNION TRUSTEES TO THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANGELO MASSARO 631 MAIN STREET NIAGARA FALLS, NY 14301
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 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/ExplanationTxt4ISSUES REGARDING CONFLICTS OF INTEREST ARE DISCUSSED ANNUALLY AT A BOARD OF TRUSTEES MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE COMPENSATION OF THE ADMINISTRATOR IS PURSUANT TO A MANAGERIAL EMPLOYMENT AGREEMENT WHICH IS NEGOTIATED BY THE BOARD OF TRUSTEES. DUE TO THE FAMILY RELATIONSHIP BETWEEN ONE TRUSTEE AND THE ADMINISTRATOR, THE TRUSTEE RECUSES HIMSELF FROM THE APPROVAL PROCESS RELATING TO THE AGREEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ADMINISTRATOR RUNS THE DAY TO DAY OPERATIONS OF THE FUND. COMPENSATION OF THE ADMINISTRATOR IS PURSUANT TO A MANAGERIAL EMPLOYMENT AGREEMENT NEGOTIATED BY THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE 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/ExplanationTxt8BUILDING EXPENSES APPLIED TO RENT REVENUE 25,994 BUILDING EXPENSES APPLIED TO RENT REVENUE -25,994
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01543107
IRS990/TotalAssetsEOYAmt01736879
IRS990/TotalAssetsGrp/BOYAmt01543107
IRS990/TotalAssetsGrp/EOYAmt01736879
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt096583
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0313921
IRS990/TotalFunctionalExpensesGrp/TotalAmt0410504
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0408339
IRS990/TotalLiabilitiesEOYAmt0362625
IRS990/TotalLiabilitiesGrp/BOYAmt0408339
IRS990/TotalLiabilitiesGrp/EOYAmt0362625
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01134768
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01374254
IRS990/TotalOtherCompensationAmt097299
IRS990/TotalProgramServiceExpensesAmt0313921
IRS990/TotalProgramServiceRevenueAmt0600614
IRS990/TotalReportableCompFromOrgAmt098242
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0642295
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0642295
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01543107
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01736879
IRS990/TravelGrp/ProgramServicesAmt02077
IRS990/TravelGrp/TotalAmt02077
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04500 WITMER INDUSTRIAL ESTATES
IRS990/USAddress/CityNm0NIAGARA FALLS
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd014305
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.LABORERSLOCAL91.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RANDY PALLADINO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ADMINISTRATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07162974722
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-03-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LABORERS LOCAL NO 91
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0EDUCATIONAL & TRAINING FUND
ReturnHeader/Filer/BusinessNameControlTxt0LABO
ReturnHeader/Filer/EIN0161277705
ReturnHeader/Filer/PhoneNum07162974722
ReturnHeader/Filer/USAddress/AddressLine1Txt04500 WITMER INDUSTRIAL ESTATES
ReturnHeader/Filer/USAddress/CityNm0NIAGARA FALLS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014305
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0471793720

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.20$0.02$2.18$0.63$0.43$0.21
2024Summary only. Only limited summary data is available for this year.$1.99$0.01$1.98$0.54$0.38$0.16
2023Summary only. Only limited summary data is available for this year.$1.82$0.01$1.81$0.58$0.41$0.17
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.65$0.01$1.64$0.62$0.39$0.22
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$0.36$1.43$0.44$0.38$0.06
2020Detailed filing. Detailed filing data is available for this year.$1.74$0.36$1.37$0.64$0.41$0.23
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.54$0.41$1.13$0.52$0.38$0.14
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.45$0.99$0.50$0.37$0.13
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.36$0.49$0.87$0.38$0.32$0.05
2016Summary only. Only limited summary data is available for this year.$1.34$0.53$0.81$0.45$0.34$0.12
2015Detailed filing. Detailed filing data is available for this year.$1.26$0.56$0.70$0.62$0.38$0.24
2014Detailed filing. Detailed filing data is available for this year.$1.05$0.60$0.45$0.48$0.38$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.64$0.35$0.39
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.66$0.40$0.31
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.02$0.33$0.12
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.02$0.20$0.21$0.24$0.02