Civic Intelligence

Unite Here Local 54 Training &

EIN 83-4249700 • 501(c)3 • Atlantic City, NJ

Profile

The fund was established for the purpose of providing educational and training programs to develop the skills necessary to provide well-trained and qualified workers to perform culinary and other service work to meet any needs of the hospitality and gaming industry.

1014 Atlantic AveAtlantic City, NJ 08401

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

55th percentile

0.03x

Higher debt load relative to assets than 55% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

65th percentile

0.07x

Higher debt load relative to revenue than 65% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

92nd percentile

59%

Higher net margin than 92% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

86th percentile

41%

Faster asset growth than 86% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Revenue Growth

57th percentile

12%

Faster revenue growth than 57% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Assets

Up

$928,339

Up $246,302 (+36%) from 2023

Liabilities

Up

$27,537

Up $4,987 (+22%) from 2023

Net Assets

Up

$900,802

Up $241,315 (+37%) from 2023

Revenue

Up

$411,916

Up $5,724 (+1.4%) from 2023

Expenses

Down

$170,601

Down $21,760 (-11%) from 2023

Net Income

Up

$241,315

Up $27,484 (+13%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2019: $142,019Liabilities 2019: $15,935Net Assets 2019: $126,0842019Assets 2020: $173,285Liabilities 2020: $26,677Net Assets 2020: $146,6082020Assets 2021: $287,174Liabilities 2021: $18,196Net Assets 2021: $268,9782021Assets 2022: $463,666Liabilities 2022: $18,010Net Assets 2022: $445,6562022Assets 2023: $682,037Liabilities 2023: $22,550Net Assets 2023: $659,4872023Assets 2024: $928,339Liabilities 2024: $27,537Net Assets 2024: $900,8022024

Highlighted filing

2024

Assets$928,339
Liabilities$27,537
Net Assets$900,802

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0Revenue 2019: $216,956Expenses 2019: $90,872Net Income 2019: $126,0842019Revenue 2020: $123,320Expenses 2020: $102,796Net Income 2020: $20,5242020Revenue 2021: $276,236Expenses 2021: $153,866Net Income 2021: $122,3702021Revenue 2022: $331,315Expenses 2022: $154,637Net Income 2022: $176,6782022Revenue 2023: $406,192Expenses 2023: $192,361Net Income 2023: $213,8312023Revenue 2024: $411,916Expenses 2024: $170,601Net Income 2024: $241,3152024

Highlighted filing

2024

Revenue$411,916
Expenses$170,601
Net Income$241,315

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$411,916
Mission and Program Overview

Mission

The fund was established for the purpose of providing educational and training programs to develop the skills necessary to provide well-trained and qualified workers to perform culinary and other service work to meet any needs of the hospitality and gaming industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$659,487$900,802▲ $241,315
Savings and Temporary Cash Investments-$618,373-
Cash and Non-Interest-Bearing Accounts$617,106$250,000▼ $367,106
Accounts Receivable$59,533$53,133▼ $6,400
Prepaid Expenses and Deferred Charges$5,398$6,833▲ $1,435
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$682,037$928,339▲ $246,302
Liabilities
Accounts Payable and Accrued Expenses$15,185$20,244▲ $5,059
Other Liabilities$7,365$7,293▼ $72
Total Liabilities$22,550$27,537▲ $4,987
Net Assets / Fund Balance
Total Net Assets Fund Balance$659,487$900,802▲ $241,315
Total Liabilities and Net Assets / Fund Balance$682,037$928,339▲ $246,302
Compensation and Service Providers

Employees

NameTitleOtherTotal
Donna DecaprioChairperson/union Trustee$149,639$149,639
Ben AlbertUnion Trustee$117,937$117,937
Ronette LarkUnion Trustee$42,203$42,203

Board Members and Trustees

NameTitle
Carly WentzEmployer Trustee
Michael PompeiEmployer Trustee
Barbara HulsizerSecretary/employer Trustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$394,803
Investment Income
$17,113
Other Revenue
$0
Change in Net Assets
$241,315

Audited Revenue Reconciliation

Revenue per Audited Statements
$411,916
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$411,916
Total Revenue per Form 990
$411,916
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$115,959
Other Expenses$54,642
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$83,149--$83,149
Other Employee Benefits$23,992--$23,992
Insurance-$10,340-$10,340
Fees for Services Accounting-$8,300-$8,300
Payroll Taxes$5,926--$5,926
Fees for Services Other-$5,854-$5,854
Office Expenses-$4,709-$4,709
Conferences and Meetings$3,390--$3,390
Pension Plan Contributions$2,892--$2,892
Fees for Services Legal-$300-$300
Other Expenses$6,606$61-$61
Total Functional Expenses$125,955$44,646$0$170,601

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$170,601
Total Expenses per Audited Statements$170,601
Total Expenses per Form 990$170,601
Expenses Not Reported on Financial Statements$0
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Related Party$7,293
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
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

A copy of form 990 is given to the board of trustees for review and approval, before it is filed.

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

Reviewed regularly at board of trustee meetings.

Form 990, Part VI, Section C, Line 19

The organization makes these available upon request.

Filing and Contact Details

Filer

Filer Name
Unite Here Local 54 Training &
EIN
83-4249700
Phone
6093445400
Address
1014 ATLANTIC AVE, ATLANTIC CITY, NJ 08401

Signing Officer

Name
Donna Decaprio
Title
Chairperson
Phone
6093445400
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donna Decaprio
Formed
2019
Legal Domicile
Nj
Voting Board Members
6
Independent Board Members
4
Employees
1
Volunteers
0

Preparer

Firm
Novak Francella LLC
Address
40 MONUMENT RD 5TH FLR, BALA CYNWYD, PA 19004
Preparer
Louis Verzella CPA
Phone
6106689400
Supplemental Narrative

Additional Explanations

FORM 990. PART XII, LINE 2C:

The organizations governing body is responsible for oversight of the audit as well as selection of the independent accountant.

Financial Statement Notes

PART X, LINE 2:

Accounting principles generally accepted in the united states of america require fund management to evaluate tax positions taken by the fund and to recognize a tax liability if the fund has taken an uncertain position that, more likely than not, would not be sustained upon examination by the u.s. Federal, state, or local taxing authorities. The fund is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Typically, tax years will remain open for three years; however, this may differ depending upon the circumstances of the fund.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Employee retention credit

Raw XML Appendix400 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/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE FUND MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND TO RECOGNIZE A TAX LIABILITY IF THE FUND HAS TAKEN AN UNCERTAIN POSITION THAT, MORE LIKELY THAN NOT, WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE U.S. FEDERAL, STATE, OR LOCAL TAXING AUTHORITIES. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. TYPICALLY, TAX YEARS WILL REMAIN OPEN FOR THREE YEARS; HOWEVER, THIS MAY DIFFER DEPENDING UPON THE CIRCUMSTANCES OF THE FUND.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1EMPLOYEE RETENTION CREDIT
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 4B - OTHER ADJUSTMENTS:
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IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF FORM 990 IS GIVEN TO THE BOARD OF TRUSTEES FOR REVIEW AND APPROVAL, BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEWED REGULARLY AT BOARD OF TRUSTEE MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES THESE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATIONS GOVERNING BODY IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT AS WELL AS SELECTION OF THE INDEPENDENT ACCOUNTANT.
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/FormAndLineReferenceDesc3FORM 990. PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1UNITE HERE LOCAL 54 UNION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0222431399
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1210588583
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1NJ
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SEVERANCE FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1UNION
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt11014 ATLANTIC AVE
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1ATLANTIC CITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0NJ
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1NJ
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd008401
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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/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalLiabilitiesGrp/EOYAmt027537
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IRS990/TotalProgramServiceExpensesAmt0125955
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IRS990/UponRequestInd0X
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IRS990/USAddress/StateAbbreviationCd0NJ
IRS990/USAddress/ZIPCd008401
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DONNA DECAPRIO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRPERSON
ReturnHeader/BusinessOfficerGrp/PhoneNum06093445400
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0UNITE HERE LOCAL 54 TRAINING &
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0EDUCATION TRUST FUND
ReturnHeader/Filer/BusinessNameControlTxt0UNIT
ReturnHeader/Filer/EIN0834249700
ReturnHeader/Filer/PhoneNum06093445400
ReturnHeader/Filer/USAddress/AddressLine1Txt01014 ATLANTIC AVE
ReturnHeader/Filer/USAddress/CityNm0ATLANTIC CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NJ
ReturnHeader/Filer/USAddress/ZIPCd008401
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611436956
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NOVAK FRANCELLA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt040 MONUMENT RD 5TH FLR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BALA CYNWYD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd019004
ReturnHeader/PreparerPersonGrp/PhoneNum06106689400
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LOUIS VERZELLA CPA
ReturnHeader/ReturnTs02025-11-17T09:03:03-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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