Civic Intelligence

Laborers Local No 91 Educational and Training Fund

990 • Fiscal year 2024 • EIN 16-1277705

Jun 01, 2023 to May 31, 2024 • Filed on Oct 03, 2024

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

26th percentile

0.01x

Higher debt load relative to assets than 26% of similar nonprofits.

2024 filings • NTEE B99 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

37th percentile

0.02x

Higher debt load relative to revenue than 37% of similar nonprofits.

2024 filings • NTEE B99 • $1M-$5M nonprofits • Source year 2024

Net Margin

79th percentile

29%

Higher net margin than 79% of similar nonprofits.

2024 filings • NTEE B99 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

84th percentile

$205,957

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 38.3% of source-year revenue.

2024 filings • NTEE B99 • $1M-$5M nonprofits • Source year 2024

Asset Growth

60th percentile

9.4%

Faster asset growth than 60% of similar nonprofits.

2024 filings • NTEE B99 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

21st percentile

-7.4%

Faster revenue growth than 21% of similar nonprofits.

2024 filings • NTEE B99 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Flat

$1,989,033

Flat from 2024

Net Assets

Flat

$1,978,337

Flat from 2024

Liabilities

Flat

$10,696

Flat from 2024

Revenue

Flat

$537,112

Flat from 2024

Expenses

Flat

$378,893

Flat from 2024

Net Income

Flat

$158,219

Flat from 2024

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 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

2024

Assets$1,989,033
Liabilities$10,696
Net Assets$1,978,337

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 2024: $537,112Expenses 2024: $378,893Net Income 2024: $158,2192024Revenue 2025: $633,518Expenses 2025: $427,838Net Income 2025: $205,6802025

Highlighted filing

2024

Revenue$537,112
Expenses$378,893
Net Income$158,219
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Oct 3, 2024
Return Version
2023v5.0
Gross Receipts
$552,144
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$1,808,424$1,978,337▲ $169,913
Cash and Non-Interest-Bearing Accounts$596,108$746,742▲ $150,634
Land, Buildings, and Equipment, Net$735,897$717,681▼ $18,216
Savings and Temporary Cash Investments$318,239$335,925▲ $17,686
Investments in Publicly Traded Securities$90,152$103,609▲ $13,457
Accounts Receivable$68,907$74,639▲ $5,732
Prepaid Expenses and Deferred Charges$9,544$10,437▲ $893
Total Assets$1,818,847$1,989,033▲ $170,186
Liabilities
Accounts Payable and Accrued Expenses$10,423$10,696▲ $273
Total Liabilities$10,423$10,696▲ $273
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,808,424$1,978,337▲ $169,913
Total Liabilities and Net Assets / Fund Balance$1,818,847$1,989,033▲ $170,186

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$517,529$236,999$754,528
Land$141,660-$141,660
Leasehold Improvements$49,684$47,435$97,119
Equipment$8,808$69,385$78,193
Other Land Buildings-$66,027$66,027
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Randy PalladinoAdministratoFT$99,541$106,416$205,957
Randy PalladinoAdministrator-$99,041$106,916$205,957

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$487,525
Investment Income
$17,819
Other Revenue
$31,768
Change in Net Assets
$158,219

Audited Revenue Reconciliation

Revenue per Audited Statements
$537,112
Revenue Not Reported on Form 990
$26,726
Total Revenue per Audited Statements
$563,838
Total Revenue per Form 990
$537,112
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$234,280
Other Expenses$144,613
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$191,730$21,304-$213,034
Occupancy$30,064--$30,064
Insurance-$25,048-$25,048
Depreciation Depletion$24,692--$24,692
Office Expenses$8,339$8,179-$16,518
Fees for Services Accounting-$15,350-$15,350
Payroll Taxes$8,105$846-$8,951
Other Salaries and Wages$5,556--$5,556
Fees for Services Legal-$4,561-$4,561
Pension Plan Contributions$3,490--$3,490
Payments to Affiliates-$3,314-$3,314
Other Employee Benefits$3,249--$3,249
Other Expenses$2,109$10,028-$2,109
Travel$1,678--$1,678
Total Functional Expenses$290,263$88,630$0$378,893

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$393,925
Expenses per Audited Statements$378,893
Total Expenses per Form 990$378,893
Expenses Not Reported on Form 990$15,032
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
2024-10-03
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
3

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 15,032 building expenses applied to rent revenue -15,032

Financial Statement Notes

Schedule D, Page 3, Part X

Accounting principles generally accepted in the united states of america require training fund management toevaluate tax positions taken by the training fund and recognize a tax liability if the organization has taken anuncertain 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, 2024, 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, 2021.

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

Building expenses applied to rent revenue 15,032

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

Building expenses applied to rent revenue 15,032

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IRS990/PYOtherExpensesAmt0172018
IRS990/PYOtherRevenueAmt024488
IRS990/PYProgramServiceRevenueAmt0545951
IRS990/PYRevenuesLessExpensesAmt0171283
IRS990/PYSalariesCompEmpBnftPaidAmt0236675
IRS990/PYTotalExpensesAmt0408693
IRS990/PYTotalRevenueAmt0579976
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0158219
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt031768
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0487525
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01808424
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01978337
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0318239
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0335925
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0517529
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0236999
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0754528
IRS990ScheduleD/EquipmentGrp/BookValueAmt08808
IRS990ScheduleD/EquipmentGrp/DepreciationAmt069385
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt078193
IRS990ScheduleD/ExpensesNotReportedAmt015032
IRS990ScheduleD/ExpensesSubtotalAmt0378893
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0141660
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0141660
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt049684
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt047435
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt097119
IRS990ScheduleD/NetUnrealizedGainsInvstAmt011694
IRS990ScheduleD/OtherExpensesIncludedAmt015032
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt066027
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt066027
IRS990ScheduleD/OtherRevenueAmt015032
IRS990ScheduleD/RevenueNotReportedAmt026726
IRS990ScheduleD/RevenueSubtotalAmt0537112
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE TRAINING FUND MANAGEMENT TOEVALUATE TAX POSITIONS TAKEN BY THE TRAINING FUND AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN ANUNCERTAIN 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, 2024, 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, 2021.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1BUILDING EXPENSES APPLIED TO RENT REVENUE 15,032
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2BUILDING EXPENSES APPLIED TO RENT REVENUE 15,032
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/TotalBookValueLandBuildingsAmt0717681
IRS990ScheduleD/TotalExpensesPerForm990Amt0378893
IRS990ScheduleD/TotalRevenuePerForm990Amt0537112
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0563838
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0393925
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/BaseCompensationFilingOrgAmt099041
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount0500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt0106416
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0RANDY PALLADINO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0ADMINISTRATOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0205957
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 15,032 BUILDING EXPENSES APPLIED TO RENT REVENUE -15,032
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/TotalAssetsBOYAmt01818847
IRS990/TotalAssetsEOYAmt01989033
IRS990/TotalAssetsGrp/BOYAmt01818847
IRS990/TotalAssetsGrp/EOYAmt01989033
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt088630
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0290263
IRS990/TotalFunctionalExpensesGrp/TotalAmt0378893
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt010423
IRS990/TotalLiabilitiesEOYAmt010696
IRS990/TotalLiabilitiesGrp/BOYAmt010423
IRS990/TotalLiabilitiesGrp/EOYAmt010696
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01808424
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01978337
IRS990/TotalOtherCompensationAmt0106416
IRS990/TotalProgramServiceExpensesAmt0290263
IRS990/TotalProgramServiceRevenueAmt0487525
IRS990/TotalReportableCompFromOrgAmt099541
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0537112
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0537112
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01818847
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01989033
IRS990/TravelGrp/ProgramServicesAmt01678
IRS990/TravelGrp/TotalAmt01678
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/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RANDY PALLADINO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ADMINISTRATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07162974722
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-03
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

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
2024Detailed filing. Detailed filing data is available for this year.$1.99$0.01$1.98$0.54$0.38$0.16
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
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