Civic Intelligence

MID Atlantic Laborers Employees Cooperation & Education Trust Fund

990 • Fiscal year 2019 • EIN 54-1575076

Jan 01, 2019 to Dec 31, 2019 • Filed on Sep 15, 2020

11951 Freedom Drive No 310Reston, VA 20190

(703) 860-4194

Siviq Scores

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

Liabilities / Assets

11th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

11th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2019

Net Margin

89th percentile

36%

Higher net margin than 89% of similar nonprofits.

2019 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

59th percentile

$249,780

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 6.5% of source-year revenue.

2019 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2019

Asset Growth

92nd percentile

32%

Faster asset growth than 92% of similar nonprofits.

2019 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

17th percentile

-5.0%

Faster revenue growth than 17% of similar nonprofits.

2019 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Assets

Up

$11,017,058

Up $2,658,028 (+32%) from 2018

Net Assets

Up

$11,017,058

Up $2,658,028 (+32%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Down

$3,851,893

Down $204,715 (-5.0%) from 2018

Expenses

Down

$2,475,456

Down $143,261 (-5.5%) from 2018

Net Income

Down

$1,376,437

Down $61,454 (-4.3%) from 2018

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $4,366,095Liabilities 2011: $13,394Net Assets 2011: $4,352,7012011Assets 2012: $5,018,828Liabilities 2012: $26,802Net Assets 2012: $4,992,0262012Assets 2013: $5,609,079Liabilities 2013: $36,937Net Assets 2013: $5,572,1422013Assets 2014: $5,863,157Liabilities 2014: $0Net Assets 2014: $5,863,1572014Assets 2015: $6,058,505Liabilities 2015: $0Net Assets 2015: $6,058,5052015Assets 2016: $6,697,855Liabilities 2016: $0Net Assets 2016: $6,697,8552016Assets 2017: $7,789,903Liabilities 2017: $0Net Assets 2017: $7,789,9032017Assets 2018: $8,359,030Liabilities 2018: $0Net Assets 2018: $8,359,0302018Assets 2019: $11,017,058Liabilities 2019: $0Net Assets 2019: $11,017,0582019Assets 2020: $12,472,021Liabilities 2020: $0Net Assets 2020: $12,472,0212020Assets 2021: $13,621,793Liabilities 2021: $0Net Assets 2021: $13,621,7932021Assets 2022: $11,096,901Liabilities 2022: $0Net Assets 2022: $11,096,9012022Assets 2023: $11,728,948Liabilities 2023: $0Net Assets 2023: $11,728,9482023Assets 2024: $12,378,444Liabilities 2024: $0Net Assets 2024: $12,378,4442024

Highlighted filing

2019

Assets$11,017,058
Liabilities$0
Net Assets$11,017,058

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $1,585,9762011Expenses 2012: $1,715,5172012Revenue 2013: $2,662,191Expenses 2013: $2,082,074Net Income 2013: $580,1172013Revenue 2014: $2,370,516Expenses 2014: $2,095,461Net Income 2014: $275,0552014Revenue 2015: $2,091,980Expenses 2015: $1,896,632Net Income 2015: $195,3482015Revenue 2016: $2,307,616Expenses 2016: $1,668,266Net Income 2016: $639,3502016Revenue 2017: $2,763,135Expenses 2017: $2,125,327Net Income 2017: $637,8082017Revenue 2018: $4,056,608Expenses 2018: $2,618,717Net Income 2018: $1,437,8912018Revenue 2019: $3,851,893Expenses 2019: $2,475,456Net Income 2019: $1,376,4372019Revenue 2020: $2,900,974Expenses 2020: $2,122,434Net Income 2020: $778,5402020Revenue 2021: $3,123,106Expenses 2021: $2,481,677Net Income 2021: $641,4292021Revenue 2022: $2,160,798Expenses 2022: $2,291,439Net Income 2022: -$130,6412022Revenue 2023: $3,762,066Expenses 2023: $2,936,585Net Income 2023: $825,4812023Revenue 2024: $2,225,914Expenses 2024: $2,774,670Net Income 2024: -$548,7562024

Highlighted filing

2019

Revenue$3,851,893
Expenses$2,475,456
Net Income$1,376,437
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Sep 15, 2020
Return Version
2019v5.1
Gross Receipts
$6,045,823
Mission and Program Overview

Mission

The laborers-employers cooperation and education trust (lecet) brings the laborers mid-atlantic region of the international union of north america (liuna) and its signatory contractors together to address issues of importance to both. Laborers and their employers share a lot of common ground. Working as a team, they secure projects and jobs, increase union-sector market share, advertise their services, develop a workforce, and advance shared market-related interests.

Mid-atlantic laborers-employers cooperation and education trust (lecet) brings the laborers mid-atlantic region of the international union of north america (liuna) and its signatory contractors together to address issues of importance to both laborers and their employers. These stakeholders share a lot of common ground; working as a team they secure projects and jobs, increase union-sector market share, advertise their services, develop a workforce, and advance shared market-related interests

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$7,520,585$10,619,214▲ $3,098,629
Savings and Temporary Cash Investments$277,949$284,038▲ $6,089
Cash and Non-Interest-Bearing Accounts$548,221$102,662▼ $445,559
Land, Buildings, and Equipment, Net$12,275$11,144▼ $1,131
Total Assets$8,359,030$11,017,058▲ $2,658,028
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,359,030$11,017,058▲ $2,658,028
Total Net Assets Fund Balance$8,359,030$11,017,058▲ $2,658,028
Total Liabilities and Net Assets / Fund Balance$8,359,030$11,017,058▲ $2,658,028

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$7,912$9,055$16,967
Equipment$3,232-$3,232
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
David BrownBusiness DevelopmentFT$166,036$83,744$249,780

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,253,178
Investment Income
$598,715
Other Revenue
$0
Change in Net Assets
$1,376,437

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,781,393
Revenue Not Reported on Financial Statements
$70,500
Revenue Not Reported on Form 990
$1,281,591
Total Revenue per Audited Statements
$5,062,984
Total Revenue per Form 990
$3,851,893
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,373,764
Other Expenses$1,101,692
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons---$751,940
Advertising---$385,266
Other Employee Benefits---$349,853
Payments to Affiliates---$346,719
Pension Plan Contributions---$209,227
Occupancy---$98,666
Conferences and Meetings---$77,000
Fees for Service Investment Mgmnt Fees---$70,500
Payroll Taxes---$62,744
Office Expenses---$57,376
Insurance---$34,814
Fees for Services Other---$13,936
Fees for Services Accounting---$12,000
Fees for Services Legal---$3,226
Depreciation Depletion---$2,189
Total Functional Expenses$0$0$0$2,475,456

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,475,456
Expenses per Audited Statements$2,404,956
Total Expenses per Audited Statements$2,404,956
Expenses Not Reported on Financial Statements$70,500
Expenses Not Reported on Form 990$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
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
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
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 B, Line 11B

Organization's process to review form 990: the business manager reviews the form 990 and then presents it to the board for approval.

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

The written conflict of interest policy is included in the code of best practices that is a part of the constitution by which our organization is governed. Any member or employee of the organization can contact liuna (an affiliated organization also governed by the constitution) general president with any complaint arising under the constitution, the code of best practice or any other disciplinary rule, regulation, practice or procedure adopted by the liuna general executive board. The code of best practice explains the disciplinary procedures that must be followed when necessary and the independent officers who are entrusted to enforce the code. The us department of labor requires all non-clerical employees to report on form lm-30 potential situations where there may be a conflict of interest. This information is open to the public.

Form 990, Part VI, Section C, Line 19

The constitution (governing document) and code of best practices (conflict of interest policy) are available through the united states department of labor, olms, online disclosure public disclosure room. The information is filed under laborer's international union of north america, which files an annual financial report with the department of labor which can be obtained on the online public disclosure room.

Filing and Contact Details

Filer

Filer Name
MID-ATLANTIC LABORER'S COOPERATION TRUST
EIN
54-1575076
Phone
7038604194
Address
11951 FREEDOM DRIVE NO 310, RESTON, VA 20190

Signing Officer

Name
Dennis Martire
Title
Trustee
Phone
7038604194
Signed
2020-09-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dennis Martire
Formed
1999
Legal Domicile
Va
Voting Board Members
11
Independent Board Members
11
Employees
12
Volunteers
0

Preparer

Firm
Calibre CPA Group Pllc
Address
7501 WISCONSIN AVENUE SUITE 1200, WEST, BETHESDA, MD 20814
Preparer
Subrina Wood CPA
Phone
2023319880
Supplemental Narrative

Additional Explanations

PART XII: LINE 1

The organization uses the modified cash basis of accounting.

PART XII: LINE 2C

The organization has not changed its oversight process or selection process.

Financial Statement Notes

PART X, LINE 2:

Lecet is exempt from federal income tax under section 501(c)(5) of the internal revenue code. Lecet believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements or that would have an effect on its tax-exempt status. There are no unrecognized tax benefits or liabilities that need to be recorded. Lecet's tax returns are subject to examination by the internal revenue service for a period of three years from the date they were filed, except under certain circumstances. The lecet's form 990 tax returns for the years ended december 31, 2016 through 2018 are open for a tax examination by the internal revenue service, although no request has been made as of the date of these financial statements.

Raw XML AppendixShowing 400 of 418 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0MID-ATLANTIC LABORERS-EMPLOYERS COOPERATION AND EDUCATION TRUST (LECET) BRINGS THE LABORERS MID-ATLANTIC REGION OF THE INTERNATIONAL UNION OF NORTH AMERICA (LIUNA) AND ITS SIGNATORY CONTRACTORS TOGETHER TO ADDRESS ISSUES OF IMPORTANCE TO BOTH LABORERS AND THEIR EMPLOYERS. THESE STAKEHOLDERS SHARE A LOT OF COMMON GROUND; WORKING AS A TEAM THEY SECURE PROJECTS AND JOBS, INCREASE UNION-SECTOR MARKET SHARE, ADVERTISE THEIR SERVICES, DEVELOP A WORKFORCE, AND ADVANCE SHARED MARKET-RELATED INTERESTS
IRS990/AdvertisingGrp/TotalAmt0385266
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/PersonNm0JUSTIN MEIGHAN
IRS990/BooksInCareOfDetail/PhoneNum07038604194
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt011951 FREEDOM DRIVE SUITE 310
IRS990/BooksInCareOfDetail/USAddress/CityNm0RESTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0VA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd020191
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0548221
IRS990/CashNonInterestBearingGrp/EOYAmt0102662
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompDisqualPersonsGrp/TotalAmt0751940
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/TotalAmt077000
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0598715
IRS990/CYOtherExpensesAmt01101692
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt03253178
IRS990/CYRevenuesLessExpensesAmt01376437
IRS990/CYSalariesCompEmpBnftPaidAmt01373764
IRS990/CYTotalExpensesAmt02475456
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03851893
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt02189
IRS990/Desc0MID-ATLANTIC LABORERS-EMPLOYERS COOPERATION AND EDUCATION TRUST (LECET) BRINGS THE LABORERS MID- ATLANTIC REGION OF THE INTERNATIONAL UNION OF NORTH AMERICA (LIUNA) AND ITS SIGNATORY CONTRACTORS TOGETHER TO ADDRESS ISSUES OF IMPORTANCE TO BOTH LABORERS AND THEIR EMPLOYERS. THESE STAKEHOLDERS SHARE A LOT OF COMMON GROUND; WORKING AS A TEAM THEY SECURE PROJECTS AND JOBS, INCREASE UNION-SECTOR MARKET SHARE, ADVERTISE THEIR SERVICES, DEVELOP A WORKFORCE, AND ADVANCE SHARED MARKET-RELATED INTERESTS.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt012
IRS990/EmploymentTaxReturnsFiledInd00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt012000
IRS990/FeesForServicesLegalGrp/TotalAmt03226
IRS990/FeesForServicesOtherGrp/TotalAmt013936
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt070500
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt92.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt102.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1140.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1182056
IRS990/Form990PartVIISectionAGrp/PersonNm0DAVID ALLISON
IRS990/Form990PartVIISectionAGrp/PersonNm1RYAN BOYER
IRS990/Form990PartVIISectionAGrp/PersonNm2JOSEPH CATENA
IRS990/Form990PartVIISectionAGrp/PersonNm3STEPHEN KIMBALL
IRS990/Form990PartVIISectionAGrp/PersonNm4DENNIS MARTIRE
IRS990/Form990PartVIISectionAGrp/PersonNm5JAMES MCNELIS
IRS990/Form990PartVIISectionAGrp/PersonNm6MARY PRIM
IRS990/Form990PartVIISectionAGrp/PersonNm7ANTHONY SIEWELL
IRS990/Form990PartVIISectionAGrp/PersonNm8PHILIP AMERIS SR
IRS990/Form990PartVIISectionAGrp/PersonNm9CHERIE PLEASANT
IRS990/Form990PartVIISectionAGrp/PersonNm10CRAIG HARVEY
IRS990/Form990PartVIISectionAGrp/PersonNm11DAVID BROWN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt11167724
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6CO-CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11BUSINESS DEVELOPMENT
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01999
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt089181
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt02283111
IRS990/GrossReceiptsAmt06045823
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt011
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/TotalAmt034814
IRS990/InvestmentIncomeGrp/ExclusionAmt0509534
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0509534
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt07520585
IRS990/InvestmentsPubTradedSecGrp/EOYAmt010619214
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt09055
IRS990/LandBldgEquipBasisNetGrp/BOYAmt012275
IRS990/LandBldgEquipBasisNetGrp/EOYAmt011144
IRS990/LandBldgEquipCostOrOtherBssAmt020199
IRS990/LegalDomicileStateCd0VA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt02193930
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0SEE SCHEDULE O
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt08359030
IRS990/NetAssetsOrFundBalancesEOYAmt011017058
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt089181
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt089181
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt01281591
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt08359030
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt011017058
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt098666
IRS990/OfficeExpensesGrp/TotalAmt057376
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0349853
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt0346719
IRS990/PayrollTaxesGrp/TotalAmt062744
IRS990/PensionPlanContributionsGrp/TotalAmt0209227
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DENNIS MARTIRE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0813900
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03253178
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03253178
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0503952
IRS990/PYOtherExpensesAmt01332147
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt03552656
IRS990/PYRevenuesLessExpensesAmt01437891
IRS990/PYSalariesCompEmpBnftPaidAmt01286570
IRS990/PYTotalExpensesAmt02618717
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04056608
IRS990/ReconcilationRevenueExpnssAmt01376437
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0277949
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0284038
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt03232
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03232
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt070500
IRS990ScheduleD/ExpensesSubtotalAmt02404956
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt070500
IRS990ScheduleD/InvestmentExpensesNotIncldAmt070500
IRS990ScheduleD/NetUnrealizedGainsInvstAmt01281591
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt07912
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt09055
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt016967
IRS990ScheduleD/RevenueNotReportedAmt01281591
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt070500
IRS990ScheduleD/RevenueSubtotalAmt03781393
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0LECET IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. LECET BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS OR THAT WOULD HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. THERE ARE NO UNRECOGNIZED TAX BENEFITS OR LIABILITIES THAT NEED TO BE RECORDED. LECET'S TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR A PERIOD OF THREE YEARS FROM THE DATE THEY WERE FILED, EXCEPT UNDER CERTAIN CIRCUMSTANCES. THE LECET'S FORM 990 TAX RETURNS FOR THE YEARS ENDED DECEMBER 31, 2016 THROUGH 2018 ARE OPEN FOR A TAX EXAMINATION BY THE INTERNAL REVENUE SERVICE, ALTHOUGH NO REQUEST HAS BEEN MADE AS OF THE DATE OF THESE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011144
IRS990ScheduleD/TotalExpensesPerForm990Amt02475456
IRS990ScheduleD/TotalRevenuePerForm990Amt03851893
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05062984
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02404956
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0166036
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt043885
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt038171
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt01688
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DAVID BROWN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0BUSINESS DEVELOPMENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0249780
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION'S PROCESS TO REVIEW FORM 990: THE BUSINESS MANAGER REVIEWS THE FORM 990 AND THEN PRESENTS IT TO THE BOARD FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE WRITTEN CONFLICT OF INTEREST POLICY IS INCLUDED IN THE CODE OF BEST PRACTICES THAT IS A PART OF THE CONSTITUTION BY WHICH OUR ORGANIZATION IS GOVERNED. ANY MEMBER OR EMPLOYEE OF THE ORGANIZATION CAN CONTACT LIUNA (AN AFFILIATED ORGANIZATION ALSO GOVERNED BY THE CONSTITUTION) GENERAL PRESIDENT WITH ANY COMPLAINT ARISING UNDER THE CONSTITUTION, THE CODE OF BEST PRACTICE OR ANY OTHER DISCIPLINARY RULE, REGULATION, PRACTICE OR PROCEDURE ADOPTED BY THE LIUNA GENERAL EXECUTIVE BOARD. THE CODE OF BEST PRACTICE EXPLAINS THE DISCIPLINARY PROCEDURES THAT MUST BE FOLLOWED WHEN NECESSARY AND THE INDEPENDENT OFFICERS WHO ARE ENTRUSTED TO ENFORCE THE CODE. THE US DEPARTMENT OF LABOR REQUIRES ALL NON-CLERICAL EMPLOYEES TO REPORT ON FORM LM-30 POTENTIAL SITUATIONS WHERE THERE MAY BE A CONFLICT OF INTEREST. THIS INFORMATION IS OPEN TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CONSTITUTION (GOVERNING DOCUMENT) AND CODE OF BEST PRACTICES (CONFLICT OF INTEREST POLICY) ARE AVAILABLE THROUGH THE UNITED STATES DEPARTMENT OF LABOR, OLMS, ONLINE DISCLOSURE PUBLIC DISCLOSURE ROOM. THE INFORMATION IS FILED UNDER LABORER'S INTERNATIONAL UNION OF NORTH AMERICA, WHICH FILES AN ANNUAL FINANCIAL REPORT WITH THE DEPARTMENT OF LABOR WHICH CAN BE OBTAINED ON THE ONLINE PUBLIC DISCLOSURE ROOM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION USES THE MODIFIED CASH BASIS OF ACCOUNTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS OR SELECTION PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII: LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART XII: LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0LABORERS' MID-ATLANTIC REGIONAL ORG COALITION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0522215821
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0VA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0LABOR UNION ORGANIZING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt011951 FREEDOM DRIVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0RESTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0VA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd020191
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt08359030
IRS990/TotalAssetsEOYAmt011017058
IRS990/TotalAssetsGrp/BOYAmt08359030
IRS990/TotalAssetsGrp/EOYAmt011017058
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/TotalAmt02475456
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt08359030
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt011017058
IRS990/TotalOtherCompensationAmt082056
IRS990/TotalProgramServiceRevenueAmt03253178
IRS990/TotalReportableCompFromOrgAmt0167724
IRS990/TotalRevenueGrp/ExclusionAmt0598715
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03253178
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03851893
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt08359030
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt011017058
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt011951 FREEDOM DRIVE NO 310
IRS990/USAddress/CityNm0RESTON
IRS990/USAddress/StateAbbreviationCd0VA
IRS990/USAddress/ZIPCd020190
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.LECETMIDATLANTIC.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DENNIS MARTIRE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum07038604194
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-09-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MID-ATLANTIC LABORER'S COOPERATION TRUST
ReturnHeader/Filer/BusinessNameControlTxt0MID-
ReturnHeader/Filer/EIN0541575076
ReturnHeader/Filer/PhoneNum07038604194
ReturnHeader/Filer/USAddress/AddressLine1Txt011951 FREEDOM DRIVE NO 310
ReturnHeader/Filer/USAddress/CityNm0RESTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA
ReturnHeader/Filer/USAddress/ZIPCd020190
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0099BB351ED5C43DB8E4A0DD96B056B1430213725
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId02A1264631413402ED07D1720FD2C9A4C172C9560
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.4$0.00$12.4$2.23$2.77$0.55
2023Detailed filing. Detailed filing data is available for this year.$11.7$0.00$11.7$3.76$2.94$0.83
2022Detailed filing. Detailed filing data is available for this year.$11.1$0.00$11.1$2.16$2.29$0.13
2021Detailed filing. Detailed filing data is available for this year.$13.6$0.00$13.6$3.12$2.48$0.64
2020Detailed filing. Detailed filing data is available for this year.$12.5$0.00$12.5$2.90$2.12$0.78
2019Detailed filing. Detailed filing data is available for this year.$11.0$0.00$11.0$3.85$2.48$1.38
2018Detailed filing. Detailed filing data is available for this year.$8.36$0.00$8.36$4.06$2.62$1.44
2017Detailed filing. Detailed filing data is available for this year.$7.79$0.00$7.79$2.76$2.13$0.64
2016Detailed filing. Detailed filing data is available for this year.$6.70$0.00$6.70$2.31$1.67$0.64
2015Detailed filing. Detailed filing data is available for this year.$6.06$0.00$6.06$2.09$1.90$0.20
2014Detailed filing. Detailed filing data is available for this year.$5.86$0.00$5.86$2.37$2.10$0.28
2013Detailed filing. Detailed filing data is available for this year.$5.61$0.04$5.57$2.66$2.08$0.58
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.02$0.03$4.99$1.72
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.37$0.01$4.35$1.59