2024-10-03T10:24:11-04:00 2024-05-31 471793720 ARCARA LENDA EUSANIO & STACEY CPA'S PC 5214 MAIN ST STE 200 WILLIAMSVILLE NY 14221 990 2023-06-01 161277705 LABORERS LOCAL NO 91 EDUCATIONAL & TRAINING FUND LABO 7162974722 4500 WITMER INDUSTRIAL ESTATES NIAGARA FALLS NY 14305 RANDY PALLADINO ADMINISTRATOR 7162974722 2024-10-03 true true DAVID ARCARA CPA P00165827 7166342722 2024-10-03 2023 2024-10-15 13:58:12Z RANDY PALLADINO 4500 WITMER INDUSTRIAL ESTATES NIAGARA FALLS NY 14305 552144 false X WWW.LABORERSLOCAL91.ORG X 1986 NY TO PROVIDE CONTINUING EDUCATIONAL AND TRAINING CLASSES AND ACTIVITIES TO PROMOTE, REFRESH, AND EXPAND THE SKILLS AND ABILITIES OF LABORERS IN THE CONSTRUCTION INDUSTRY. 5 5 3 0 0 545951 487525 9537 17819 24488 31768 579976 537112 0 0 236675 234280 0 0 172018 144613 408693 378893 171283 158219 1818847 1989033 10423 10696 1808424 1978337 TO PROVIDE CONTINUING EDUCATIONAL AND TRAINING CLASSES AND ACTIVITIES TO PROMOTE, REFRESH, AND EXPAND THE SKILLS AND ABILITIES OF LABORERS IN THE CONSTRUCTION INDUSTRY. false false 290263 487525 THE LABORERS TRAINING PROGRAM PROVIDED CLASSROOM INSTRUCTION AND ON THE JOB TRAINING FOR INDIVIDUALS ACCEPTED INTO THE APPRENTICE TRAINING PROGRAM. THE TRAINING PROGRAM ALSO PROVIDED CONTINUING TRAINING FOR JOURNEYMEN MEMBERS. 290263 true false false false false false false false false false true false false false false true true false true false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 4 0 true 3 true false false false false false false false false false false false false false false X 5 5 true false false false false true false true true true false false true true true true true true true false X RANDY PALLADINO 7162974722 4500 WITMER INDUSTRIAL ESTATES NIAGARA FALLS NY 14305 RANDY PALLADINO ADMINISTRATO 40.00 0.00 X 99541 0 106416 GEORGE CHURAKOS TRUSTEE 1.00 0.00 X 0 0 0 WILLIAM GRACE TRUSTEE 1.00 0.00 X 0 0 0 MARIO NERI TRUSTEE 1.00 0.00 X 0 0 0 H RICHARD PALLADINO TRUSTEE 1.00 0.00 X 0 0 0 HERBERT L STEVENSON TRUSTEE 1.00 0.00 X 0 0 0 99541 106416 false true false EMPLOYER CONTRIBUTIONS 900099 487525 487525 487525 17819 17819 46800 15032 31768 31768 31768 537112 537112 213034 191730 21304 5556 5556 3490 3490 3249 3249 8951 8105 846 4561 4561 15350 15350 16518 8339 8179 30064 30064 1678 1678 3314 3314 24692 24692 25048 25048 CLERICAL 10028 10028 TRAINING EXPENSE 7591 7591 EQUIPMENT COSTS 3660 3660 CERTIFICATION FEES 2109 2109 378893 290263 88630 0 596108 746742 318239 335925 68907 74639 9544 10437 1137527 419846 735897 717681 90152 103609 1818847 1989033 10423 10696 10423 10696 X 1808424 1978337 1808424 1978337 1818847 1989033 X 158219 11694 X false true X true false X 141660 141660 754528 236999 517529 97119 47435 49684 78193 69385 8808 66027 66027 717681 X 563838 11694 15032 26726 537112 537112 393925 15032 15032 378893 378893 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 true true true true false true false false false false false false false false false false false true SCHEDULE E, LINE 3 THE TRAINING FUND HAS ITS NONDISCRIMINATORY POLICY POSTED ON ITS WEBSITE AND ALSO POSTS IT ON ALL FORMS OF COMMUNICATION. SCHEDULE E, LINE 4 THE TRAINING FUND DOES NOT ISSUE SCHOLARSHIPS OR OTHER FINANCIAL ASSISTANCE, NOR DOES IT SOLICIT CONTRIBUTIONS. false false false false false false false false false RANDY PALLADINO ADMINISTRATOR 99041 500 106416 205957 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. FORM 990, PART XI, LINE 9 BUILDING EXPENSES APPLIED TO RENT REVENUE 15,032 BUILDING EXPENSES APPLIED TO RENT REVENUE -15,032