Civic Intelligence

Rochester Laborers' - Training and Apprentice Fund

990 • Fiscal year 2016 • EIN 16-1282846

Apr 01, 2015 to Mar 31, 2016 • Filed on Aug 25, 2016

22 Fourth StreetRochester, NY 14609

(585) 546-8460

Siviq Scores

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

Liabilities / Assets

29th percentile

0.00x

Higher debt load relative to assets than 29% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

32nd percentile

0.00x

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

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Net Margin

90th percentile

27%

Higher net margin than 90% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

74th percentile

13%

Faster asset growth than 74% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

79th percentile

13%

Faster revenue growth than 79% of similar nonprofits.

2016 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,329,060

Up $148,048 (+13%) from 2015

Net Assets

Up

$1,327,044

Up $153,119 (+13%) from 2015

Liabilities

Down

$2,016

Down $5,071 (-72%) from 2015

Revenue

Up

$598,611

Up $68,368 (+13%) from 2015

Expenses

Down

$437,249

Down $93,064 (-18%) from 2015

Net Income

Up

$161,362

Up $161,432 (+230617%) from 2015

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $1,337,000Liabilities 2011: $10,847Net Assets 2011: $1,326,1532011Assets 2012: $1,309,360Liabilities 2012: $0Net Assets 2012: $1,309,3602012Assets 2013: $1,279,748Liabilities 2013: $0Net Assets 2013: $1,279,7482013Assets 2014: $1,199,166Liabilities 2014: $3,855Net Assets 2014: $1,195,3112014Assets 2015: $1,181,012Liabilities 2015: $7,087Net Assets 2015: $1,173,9252015Assets 2016: $1,329,060Liabilities 2016: $2,016Net Assets 2016: $1,327,0442016Assets 2017: $1,669,238Liabilities 2017: $2,117Net Assets 2017: $1,667,1212017Assets 2018: $2,027,494Liabilities 2018: $6,386Net Assets 2018: $2,021,1082018Assets 2019: $2,573,908Liabilities 2019: $6,308Net Assets 2019: $2,567,6002019Assets 2020: $3,558,372Liabilities 2020: $11,288Net Assets 2020: $3,547,0842020Assets 2021: $4,185,711Liabilities 2021: $5,197Net Assets 2021: $4,180,5142021Assets 2022: $4,636,554Liabilities 2022: $4,206Net Assets 2022: $4,632,3482022Assets 2023: $5,254,337Liabilities 2023: $9,937Net Assets 2023: $5,244,4002023Assets 2024: $5,950,378Liabilities 2024: $7,933Net Assets 2024: $5,942,4452024Assets 2025: $6,512,391Liabilities 2025: $9,870Net Assets 2025: $6,502,5212025

Highlighted filing

2016

Assets$1,329,060
Liabilities$2,016
Net Assets$1,327,044

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $620,3792011Expenses 2012: $638,4862012Expenses 2013: $813,9112013Revenue 2014: $603,342Expenses 2014: $678,392Net Income 2014: -$75,0502014Revenue 2015: $530,243Expenses 2015: $530,313Net Income 2015: -$702015Revenue 2016: $598,611Expenses 2016: $437,249Net Income 2016: $161,3622016Revenue 2017: $754,082Expenses 2017: $437,716Net Income 2017: $316,3662017Revenue 2018: $861,143Expenses 2018: $493,517Net Income 2018: $367,6262018Revenue 2019: $975,882Expenses 2019: $462,045Net Income 2019: $513,8372019Revenue 2020: $1,445,886Expenses 2020: $486,801Net Income 2020: $959,0852020Revenue 2021: $1,217,041Expenses 2021: $633,442Net Income 2021: $583,5992021Revenue 2022: $1,300,235Expenses 2022: $672,502Net Income 2022: $627,7332022Revenue 2023: $1,286,466Expenses 2023: $596,094Net Income 2023: $690,3722023Revenue 2024: $1,439,854Expenses 2024: $801,084Net Income 2024: $638,7702024Revenue 2025: $1,551,492Expenses 2025: $1,057,321Net Income 2025: $494,1712025

Highlighted filing

2016

Revenue$598,611
Expenses$437,249
Net Income$161,362
Jump To
Filing Snapshot
Filing Period
Apr 1, 2015 to Mar 31, 2016
Signed
Aug 25, 2016
Return Version
2015v2.1
Gross Receipts
$1,968,271
Mission and Program Overview

Mission

To provide education and training on construction related topics to members of laborers' local 435.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$953,710$1,055,921▲ $102,211
Savings and Temporary Cash Investments$103,834$110,293▲ $6,459
Cash and Non-Interest-Bearing Accounts$27,107$78,441▲ $51,334
Land, Buildings, and Equipment, Net$17,290$14,920▼ $2,370
Total Assets$1,181,012$1,329,060▲ $148,048
Other Assets Total$79,071$69,485▼ $9,586
Liabilities
Other Liabilities$7,087$2,016▼ $5,071
Accounts Payable and Accrued Expenses-$0-
Total Liabilities$7,087$2,016▼ $5,071
Net Assets / Fund Balance
Unrestricted Net Assets$1,173,925$1,327,044▲ $153,119
Total Net Assets Fund Balance$1,173,925$1,327,044▲ $153,119
Total Liabilities and Net Assets / Fund Balance$1,181,012$1,329,060▲ $148,048

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,129$159,222$167,351
Leasehold Improvements$6,791$12,562$19,353
Other Assets Org$69,485--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lori SheldonTraining DirectorFT$54,304$31,100$85,404

Board Members and Trustees

NameTitle
Aaron HilgerTrustee
Chris BollinTrustee
Clinton DunnTrustee
Daniel KuntzTrustee
Hl Stephenson IiTrustee
Robert BrownTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$528,950
Investment Income
$10,976
Other Revenue
$58,685
Change in Net Assets
$161,362

Audited Revenue Reconciliation

Revenue per Audited Statements
$598,611
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$7,157
Total Revenue per Audited Statements
$605,768
Total Revenue per Form 990
$598,611
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$306,004
Salaries, Compensation, and Employee Benefits$131,245
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$78,976
Occupancy---$49,214
Pension Plan Contributions---$46,227
Office Expenses---$23,329
Fees for Services Legal---$18,990
Fees for Services Accounting---$14,319
Depreciation Depletion---$6,169
Payroll Taxes---$6,042
Fees for Services Other---$5,800
Insurance---$3,316
Fees for Service Investment Mgmnt Fees---$2,597
Advertising---$553
Conferences and Meetings---$378
Other Expenses---$100
Total Functional Expenses$0$0$0$437,249

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$443,313
Expenses per Audited Statements$437,249
Total Expenses per Form 990$437,249
Expenses Not Reported on Form 990$6,064
Expenses Not Reported on Financial Statements$0
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliate$2,016
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
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, Part VI, Section A, Line 8B

Line 9 explanation - line 8b the organization does not have any committees with authority to act on behalf of the governing body

Form 990, Part VI, Section B, Line 11

Line 11a explanation - the 990 is distributed to all trustees, comments are solicited and approval is documented in the trustee minutes.

Form 990, Part VI, Section B, Line 12C

The policy is reviewed annually. Parties must confirm in writing they are in compliance with provisions.

Form 990, Part VI, Section C, Line 19

The organization makes available to the public any governing docs, policies and financial statements upon request.

Part VI-section B-line 15(A) and 15(B)

The organization's directors do not receive compensation from the organization

Filing and Contact Details

Filer

Filer Name
ROCHESTER LABORERS' - TRAINING AND
EIN
16-1282846
Phone
5855468460
Address
22 FOURTH STREET, ROCHESTER, NY 14609

Signing Officer

Name
Daniel Kuntz
Title
Trustee
Phone
5855468460
Signed
2016-08-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel Kuntz
Formed
1986
Legal Domicile
Ny
Voting Board Members
6
Independent Board Members
6
Employees
4
Volunteers
0

Preparer

Firm
Flaherty Salmin Llp
Address
2300 BUFFALO RD BLDG 200, ROCHESTER, NY 14624
Preparer
Dale Rowland CPA
Phone
5852790120
Supplemental Narrative

Additional Explanations

FORM 990, PART V, LINE 1C:

The organization did not engage in any reportable payments subject to backup withholding rules

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Adjust accrual to cash 15,400.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Adjust accrual to cash 6,064.

Raw XML Appendix386 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ADJUST ACCRUAL TO CASH 15,400.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ADJUST ACCRUAL TO CASH 6,064.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt014920
IRS990ScheduleD/TotalBookValueOtherAssetsAmt069485
IRS990ScheduleD/TotalExpensesPerForm990Amt0437249
IRS990ScheduleD/TotalLiabilityAmt02016
IRS990ScheduleD/TotalRevenuePerForm990Amt0598611
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0605768
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0443313
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DID NOT ENGAGE IN ANY REPORTABLE PAYMENTS SUBJECT TO BACKUP WITHHOLDING RULES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LINE 9 EXPLANATION - LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LINE 11A EXPLANATION - THE 990 IS DISTRIBUTED TO ALL TRUSTEES, COMMENTS ARE SOLICITED AND APPROVAL IS DOCUMENTED IN THE TRUSTEE MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE POLICY IS REVIEWED ANNUALLY. PARTIES MUST CONFIRM IN WRITING THEY ARE IN COMPLIANCE WITH PROVISIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES AVAILABLE TO THE PUBLIC ANY GOVERNING DOCS, POLICIES AND FINANCIAL STATEMENTS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S DIRECTORS DO NOT RECEIVE COMPENSATION FROM THE ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART V, LINE 1C:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART VI-SECTION B-LINE 15(A) AND 15(B)
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0ROCHESTER LABORERS' - EMPLOYERS COOPERAT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0161493611
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501_LABOR_AGRICULTUR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROMOTING THE LABORERS' INDUSTRY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt022 FOURTH STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0ROCHESTER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd014609
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01181012
IRS990/TotalAssetsEOYAmt01329060
IRS990/TotalAssetsGrp/BOYAmt01181012
IRS990/TotalAssetsGrp/EOYAmt01329060
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/TotalAmt0437249
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07087
IRS990/TotalLiabilitiesEOYAmt02016
IRS990/TotalLiabilitiesGrp/BOYAmt07087
IRS990/TotalLiabilitiesGrp/EOYAmt02016
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01173925
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01327044
IRS990/TotalOtherCompensationAmt031100
IRS990/TotalProgramServiceRevenueAmt0528950
IRS990/TotalReportableCompFromOrgAmt054304
IRS990/TotalRevenueGrp/ExclusionAmt010976
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0587635
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0598611
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01181012
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01329060
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01173925
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01327044
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt022 FOURTH STREET
IRS990/USAddress/CityNm0ROCHESTER
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd014609
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DANIEL KUNTZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum05855468460
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-08-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ROCHESTER LABORERS' - TRAINING AND
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0APPRENTICE FUND
ReturnHeader/Filer/BusinessNameControlTxt0ROCH
ReturnHeader/Filer/EIN0161282846
ReturnHeader/Filer/PhoneNum05855468460
ReturnHeader/Filer/USAddress/AddressLine1Txt022 FOURTH STREET
ReturnHeader/Filer/USAddress/CityNm0ROCHESTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014609
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0161451346
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FLAHERTY SALMIN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02300 BUFFALO RD BLDG 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ROCHESTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd014624
ReturnHeader/PreparerPersonGrp/PhoneNum05852790120
ReturnHeader/PreparerPersonGrp/PreparationDt02016-08-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DALE ROWLAND CPA
ReturnHeader/ReturnTs02016-09-14T09:57:29-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-04-01
ReturnHeader/TaxPeriodEndDt02016-03-31
ReturnHeader/TaxYr02015

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.$6.51$0.01$6.50$1.55$1.06$0.49
2024Detailed filing. Detailed filing data is available for this year.$5.95$0.01$5.94$1.44$0.80$0.64
2023Detailed filing. Detailed filing data is available for this year.$5.25$0.01$5.24$1.29$0.60$0.69
2022Detailed filing. Detailed filing data is available for this year.$4.64$0.00$4.63$1.30$0.67$0.63
2021Detailed filing. Detailed filing data is available for this year.$4.19$0.01$4.18$1.22$0.63$0.58
2020Detailed filing. Detailed filing data is available for this year.$3.56$0.01$3.55$1.45$0.49$0.96
2019Detailed filing. Detailed filing data is available for this year.$2.57$0.01$2.57$0.98$0.46$0.51
2018Detailed filing. Detailed filing data is available for this year.$2.03$0.01$2.02$0.86$0.49$0.37
2017Detailed filing. Detailed filing data is available for this year.$1.67$0.00$1.67$0.75$0.44$0.32
2016Detailed filing. Detailed filing data is available for this year.$1.33$0.00$1.33$0.60$0.44$0.16
2015Detailed filing. Detailed filing data is available for this year.$1.18$0.01$1.17$0.53$0.53$0.00
2014Detailed filing. Detailed filing data is available for this year.$1.20$0.00$1.20$0.60$0.68$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.28$0.00$1.28$0.81
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.00$1.31$0.64
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.34$0.01$1.33$0.62
Peer Organizations

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