Civic Intelligence

Laborers Local No 91 Educational and Training Fund

990 • Fiscal year 2023 • EIN 16-1277705

Jun 01, 2022 to May 31, 2023 • Filed on Oct 06, 2023

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

25th percentile

0.01x

Higher debt load relative to assets than 25% of similar nonprofits.

2023 filings • NTEE B99 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

32nd percentile

0.02x

Higher debt load relative to revenue than 32% of similar nonprofits.

2023 filings • NTEE B99 • $1M-$5M nonprofits • Source year 2023

Net Margin

88th percentile

30%

Higher net margin than 88% of similar nonprofits.

2023 filings • NTEE B99 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

83rd percentile

$203,862

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 35.2% of source-year revenue.

2023 filings • NTEE B99 • $1M-$5M nonprofits • Source year 2023

Asset Growth

58th percentile

10%

Faster asset growth than 58% of similar nonprofits.

2023 filings • NTEE B99 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

33rd percentile

-5.9%

Faster revenue growth than 33% of similar nonprofits.

2023 filings • NTEE B99 • $1M-$5M nonprofits • Annualized from 2022 to 2023

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

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 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

2023

Assets$1,818,847
Liabilities$10,423
Net Assets$1,808,424

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 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

2023

Revenue$579,976
Expenses$408,693
Net Income$171,283
Jump To
Filing Snapshot
Filing Period
Jun 1, 2022 to May 31, 2023
Signed
Oct 6, 2023
Return Version
2022v5.0
Gross Receipts
$596,893
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$1,640,030$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 Categories

AssetBook ValueDepreciationBasis
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Randy PalladinoAdministratoFT$98,242$105,620$203,862
Randy PalladinoAdministrator-$98,242$105,620$203,862

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$545,951
Investment Income
$9,537
Other Revenue
$24,488
Change in Net Assets
$171,283

Audited Revenue Reconciliation

Revenue per Audited Statements
$579,976
Revenue Not Reported on Form 990
$14,028
Total Revenue per Audited Statements
$594,004
Total Revenue per Form 990
$579,976
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
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
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

Herbert l. Stevenson 8 king road churchville, ny 14428 george churakos 2368 maryland ave. Niagara falls, ny 14305

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

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.

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
2023-10-06
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
2

Preparer

Firm
ARCARA LENDA EUSANIO & STACEY 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 16,917 building expenses applied to rent revenue -16,917

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, 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.

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

Building expenses applied to rent revenue 16,917

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

Building expenses applied to rent revenue 16,917

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IRS990/PYSalariesCompEmpBnftPaidAmt0216652
IRS990/PYTotalExpensesAmt0392176
IRS990/PYTotalRevenueAmt0616494
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0171283
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt024488
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0545951
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01640030
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01808424
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0205575
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0318239
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0536876
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0217652
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0754528
IRS990ScheduleD/EquipmentGrp/BookValueAmt04099
IRS990ScheduleD/EquipmentGrp/DepreciationAmt067618
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt071717
IRS990ScheduleD/ExpensesNotReportedAmt016917
IRS990ScheduleD/ExpensesSubtotalAmt0408693
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0141660
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0141660
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt053262
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt043857
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt097119
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-2889
IRS990ScheduleD/OtherExpensesIncludedAmt016917
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt066027
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt066027
IRS990ScheduleD/OtherRevenueAmt016917
IRS990ScheduleD/RevenueNotReportedAmt014028
IRS990ScheduleD/RevenueSubtotalAmt0579976
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, 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/ExplanationTxt1BUILDING EXPENSES APPLIED TO RENT REVENUE 16,917
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2BUILDING EXPENSES APPLIED TO RENT REVENUE 16,917
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/TotalBookValueLandBuildingsAmt0735897
IRS990ScheduleD/TotalExpensesPerForm990Amt0408693
IRS990ScheduleD/TotalRevenuePerForm990Amt0579976
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0594004
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0425610
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/NontaxableBenefitsFilingOrgAmt0105620
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0RANDY PALLADINO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0ADMINISTRATOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0203862
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/ExplanationTxt2HERBERT L. STEVENSON 8 KING ROAD CHURCHVILLE, NY 14428 GEORGE CHURAKOS 2368 MARYLAND AVE. NIAGARA FALLS, NY 14305
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 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/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 16,917 BUILDING EXPENSES APPLIED TO RENT REVENUE -16,917
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/TotalAssetsBOYAmt01647682
IRS990/TotalAssetsEOYAmt01818847
IRS990/TotalAssetsGrp/BOYAmt01647682
IRS990/TotalAssetsGrp/EOYAmt01818847
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt088007
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0320686
IRS990/TotalFunctionalExpensesGrp/TotalAmt0408693
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07652
IRS990/TotalLiabilitiesEOYAmt010423
IRS990/TotalLiabilitiesGrp/BOYAmt07652
IRS990/TotalLiabilitiesGrp/EOYAmt010423
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01640030
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01808424
IRS990/TotalOtherCompensationAmt0105620
IRS990/TotalProgramServiceExpensesAmt0320686
IRS990/TotalProgramServiceRevenueAmt0545951
IRS990/TotalReportableCompFromOrgAmt098242
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0579976
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0579976
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01647682
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01818847
IRS990/TravelGrp/ProgramServicesAmt01054
IRS990/TravelGrp/TotalAmt01054
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/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RANDY PALLADINO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ADMINISTRATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07162974722
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-10-06
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/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0471793720
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ARCARA LENDA EUSANIO & STACEY CPA'S PC

Document Assets

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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
2023Detailed filing. Detailed filing data is available for this year.$1.82$0.01$1.81$0.58$0.41$0.17
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
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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