Liabilities / Assets
25th percentile
Higher debt load relative to assets than 25% of similar nonprofits.
990 • Fiscal year 2023 • EIN 16-1277705
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
25th percentile
Higher debt load relative to assets than 25% of similar nonprofits.
Liabilities / Revenue
32nd percentile
Higher debt load relative to revenue than 32% of similar nonprofits.
Net Margin
88th percentile
Higher net margin than 88% of similar nonprofits.
Top Officer Pay
83rd percentile
Higher top officer pay than 83% of similar nonprofits.
Top officer pay equals 35.2% of source-year revenue.
Asset Growth
58th percentile
Faster asset growth than 58% of similar nonprofits.
Revenue Growth
33rd percentile
Faster revenue growth than 33% of similar nonprofits.
Assets
Flat$1,818,847
Flat from 2023
Net Assets
Flat$1,808,424
Flat from 2023
Liabilities
Flat$10,423
Flat from 2023
Revenue
Flat$579,976
Flat from 2023
Expenses
Flat$408,693
Flat from 2023
Net Income
Flat$171,283
Flat from 2023
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 | $1,640,030 | $1,808,424 | ▲ $168,394 |
| Land, Buildings, and Equipment, Net | $775,805 | $735,897 | ▼ $39,908 |
| Cash and Non-Interest-Bearing Accounts | $589,191 | $596,108 | ▲ $6,917 |
| Savings and Temporary Cash Investments | $205,575 | $318,239 | ▲ $112,664 |
| Investments in Publicly Traded Securities | - | $90,152 | - |
| Accounts Receivable | $69,956 | $68,907 | ▼ $1,049 |
| Prepaid Expenses and Deferred Charges | $7,155 | $9,544 | ▲ $2,389 |
| Total Assets | $1,647,682 | $1,818,847 | ▲ $171,165 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $7,652 | $10,423 | ▲ $2,771 |
| Total Liabilities | $7,652 | $10,423 | ▲ $2,771 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $1,640,030 | $1,808,424 | ▲ $168,394 |
| Total Liabilities and Net Assets / Fund Balance | $1,647,682 | $1,818,847 | ▲ $171,165 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $536,876 | $217,652 | $754,528 |
| Land | $141,660 | - | $141,660 |
| Leasehold Improvements | $53,262 | $43,857 | $97,119 |
| Equipment | $4,099 | $67,618 | $71,717 |
| Other Land Buildings | - | $66,027 | $66,027 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Randy Palladino | Administrato | FT | $98,242 | $105,620 | $203,862 |
| Randy Palladino | Administrator | - | $98,242 | $105,620 | $203,862 |
| Name | Title |
|---|---|
| George Churakos | Trustee |
| H Richard Palladino | Trustee |
| Herbert L Stevenson | Trustee |
| Mario Neri | Trustee |
| William Grace | Trustee |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $236,675 |
| Other Expenses | $172,018 |
| 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 | $185,174 | $20,575 | - | $205,749 |
| Depreciation Depletion | $39,908 | - | - | $39,908 |
| Occupancy | $33,834 | - | - | $33,834 |
| Insurance | - | $23,259 | - | $23,259 |
| Office Expenses | $7,793 | $7,794 | - | $15,587 |
| Fees for Services Accounting | - | $14,750 | - | $14,750 |
| Other Salaries and Wages | $9,833 | - | - | $9,833 |
| Payroll Taxes | $8,117 | $797 | - | $8,914 |
| Payments to Affiliates | - | $7,781 | - | $7,781 |
| Pension Plan Contributions | $6,728 | - | - | $6,728 |
| Other Employee Benefits | $5,451 | - | - | $5,451 |
| Other Expenses | $3,472 | $10,028 | - | $3,472 |
| Information Technology | $1,367 | $1,368 | - | $2,735 |
| Fees for Services Legal | - | $1,655 | - | $1,655 |
| Travel | $1,054 | - | - | $1,054 |
| Conferences and Meetings | $970 | - | - | $970 |
| Total Functional Expenses | $320,686 | $88,007 | $0 | $408,693 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $425,610 |
| Expenses per Audited Statements | $408,693 |
| Total Expenses per Form 990 | $408,693 |
| Expenses Not Reported on Form 990 | $16,917 |
| 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.”
“Herbert l. Stevenson 8 king road churchville, ny 14428 george churakos 2368 maryland ave. Niagara falls, ny 14305”
“The 990 is presented to the administrator for review and approval. The completed form 990 is included in the board of trustees meeting agenda of the first meeting 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 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.”
“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.”
“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 16,917 building expenses applied to rent revenue -16,917”
“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, 2023, 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, 2020.”
“Building expenses applied to rent revenue 16,917”
“Building expenses applied to rent revenue 16,917”
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 | 7652 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 10423 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 69956 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 68907 |
| 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/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/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 589191 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 596108 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 20575 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 185174 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 205749 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 970 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 970 |
| 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 | 9537 |
| IRS990/CYOtherExpensesAmt | 0 | 172018 |
| IRS990/CYOtherRevenueAmt | 0 | 24488 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 545951 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 171283 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 236675 |
| IRS990/CYTotalExpensesAmt | 0 | 408693 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 579976 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 39908 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 39908 |
| 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/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 2 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 320686 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 14750 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 14750 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 1655 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 1655 |
| 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 | 40.00 |
| 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/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/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 105620 |
| 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/PersonNm | 0 | RANDY PALLADINO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | GEORGE CHURAKOS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | WILLIAM GRACE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MARIO NERI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | H RICHARD PALLADINO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | HERBERT L STEVENSON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 98242 |
| 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/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/TitleTxt | 0 | ADMINISTRATO |
| 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/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 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 596893 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 41405 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 1368 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 1367 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 2735 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 23259 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 23259 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 9537 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 9537 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 90152 |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 395154 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 775805 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 735897 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1131051 |
| IRS990/LegalDomicileStateCd | 0 | NY |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 16917 |
| 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/NetAssetsOrFundBalancesBOYAmt | 0 | 1640030 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1808424 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 24488 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 24488 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -2889 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 33834 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 33834 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 7794 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 7793 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 15587 |
| IRS990/OfficerMailingAddressInd | 0 | true |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 5451 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 5451 |
| IRS990/OtherExpensesGrp/Desc | 0 | TRAINING EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 1 | CLERICAL |
| IRS990/OtherExpensesGrp/Desc | 2 | CERTIFICATION FEES |
| IRS990/OtherExpensesGrp/Desc | 3 | EQUIPMENT COSTS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 10028 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 12080 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 4905 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 3472 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 12080 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 10028 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 4905 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 3472 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 9833 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 9833 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt | 0 | 7781 |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 7781 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 797 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 8117 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 8914 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 6728 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 6728 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 7155 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 9544 |
| IRS990/PrincipalOfficerNm | 0 | RANDY PALLADINO |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EMPLOYER CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 545951 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 545951 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 45480 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 4883 |
| IRS990/PYOtherExpensesAmt | 0 | 175524 |
| IRS990/PYOtherRevenueAmt | 0 | 26817 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 539314 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 224318 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 216652 |
| IRS990/PYTotalExpensesAmt | 0 | 392176 |
| IRS990/PYTotalRevenueAmt | 0 | 616494 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 171283 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 24488 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 545951 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 1640030 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 1808424 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 205575 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 318239 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 536876 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 217652 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 754528 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 4099 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 67618 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 71717 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 16917 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 408693 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 141660 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 141660 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 53262 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 43857 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 97119 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | -2889 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 16917 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 66027 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 66027 |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 16917 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 14028 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 579976 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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, 2023, 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, 2020. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | BUILDING EXPENSES APPLIED TO RENT REVENUE 16,917 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | BUILDING EXPENSES APPLIED TO RENT REVENUE 16,917 |
| 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/TotalBookValueLandBuildingsAmt | 0 | 735897 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 408693 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 579976 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 594004 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 425610 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| 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 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | false |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | false |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | false |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 98242 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 105620 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | RANDY PALLADINO |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | ADMINISTRATOR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 203862 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | false |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| 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 | HERBERT L. STEVENSON 8 KING ROAD CHURCHVILLE, NY 14428 GEORGE CHURAKOS 2368 MARYLAND AVE. NIAGARA FALLS, NY 14305 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE 990 IS PRESENTED TO THE ADMINISTRATOR FOR REVIEW AND APPROVAL. THE COMPLETED FORM 990 IS INCLUDED IN THE BOARD OF TRUSTEES MEETING AGENDA OF THE FIRST MEETING 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 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/ExplanationTxt | 6 | 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. |
| 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 16,917 BUILDING EXPENSES APPLIED TO RENT REVENUE -16,917 |
| 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 |
| IRS990/SchoolOperatingInd | 0 | true |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 1647682 |
| IRS990/TotalAssetsEOYAmt | 0 | 1818847 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1647682 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1818847 |
| IRS990/TotalCompGreaterThan150KInd | 0 | true |
| IRS990/TotalEmployeeCnt | 0 | 2 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 88007 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 320686 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 408693 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 7652 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 10423 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 7652 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 10423 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1640030 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1808424 |
| IRS990/TotalOtherCompensationAmt | 0 | 105620 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 320686 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 545951 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 98242 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 579976 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 579976 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1647682 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1818847 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 1054 |
| IRS990/TravelGrp/TotalAmt | 0 | 1054 |
| 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 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | WWW.LABORERSLOCAL91.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| 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 | 2023-10-06 |
| 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 |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 14305 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 471793720 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ARCARA LENDA EUSANIO & STACEY CPA'S PC |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.