2025-10-09T09:52:17-04:00 2025-05-31 471793720 ARCARA LENDA EUSANIO & STACEY CPA'S PC 5214 MAIN ST STE 200 WILLIAMSVILLE NY 14221 990 2024-06-01 237087500 OPERATING ENGINEERS LOCAL 17 TRAINING FUND OPER 7166272311 2342 PLEASANT AVE LAKE VIEW NY 14085 JAMES A SMOLINSKI JR UNION TRST./ADM. MG. 7166272311 2025-10-07 true true DAVID ARCARA CPA P00165827 7166342722 2025-10-08 2024 2025-03-06 01:10:19Z JAMES A SMOLINSKI JR 2342 PLEASANT AVENUE LAKE VIEW NY 14085 2569090 false X WWW.IUOE-17.COM X 1968 NY THE OPERATING ENGINEERS LOCAL 17 TRAINING FUND PROVIDES THE EDUCATION AND TRAINING OF APPRENTICES AND MEMBERS. 10 8 8 0 80021 141145 1704599 2039940 30417 88245 43912 44859 1858949 2314189 0 0 895970 1115021 0 0 625232 682298 1521202 1797319 337747 516870 4379962 4929419 28292 75157 4351670 4854262 THE OPERATING ENGINEERS LOCAL 17 TRAINING FUND PROVIDES THE EDUCATION AND TRAINING OF APPRENTICES AND MEMBERS. false false 1547639 2048666 LOCAL 17 TRAINING FUND HELD TRAINING COURSES FOR APPRENTICES DURING THE FISCAL YEAR, AND ALSO PROVIDED COURSES TO OTHER MEMBERS OF LOCAL 17 TO ENHANCE THEIR SKILLS, IMPROVE SAFETY EDUCATION, AND CERTIFY/RECERTIFY MEMBERS IN NECESSARY AREAS. 80771 36134 TRAINING FUND INC. ACTED AS NOMINEE FOR THE TRAINING FUND, HOLDING TITLE TO THE REAL ESTATE USED BY THE TRAINING FUND FOR PROVIDING TRAINING TO ELIGIBLE APPRENTICES AND MEMBERS OF LOCAL 17 AND FROM WHICH THE TRAINING FUND RENTED ITS ADMINISTRATIVE OFFICE SPACE. TRAINING FUND INC. MAINTAINED THE FACILITY AND GROUNDS, COLLECTED RENT, AND PAID ALL EXPENSES RELATING TO THE PROPERTY. 75680 141145 THE TRAINING FUND RECEIVED GRANTS FROM GOVERNMENTAL AND OTHER AGENCIES WHICH WERE USED TO OFFSET SOME OF THE COSTS OF TEACHING SAFETY AND HEALTH IN REGARD TO HAZARDOUS WASTE REMOVAL, ASBESTOS REMOVAL, CRANE SAFETY, MSHA, EXCAVATION, RADIATION SAFETY, OSHA OUTREACH, FORKLIFT SAFETY, WELDING AND BURNING, HYDRAULIC HAMMER, JOB SITE SAFETY AND DISASTER SITE WORK. 1704090 true true false false false false false false false false true false false false true true true true 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 9 0 true 8 true false false false false false false false false false false false false X 10 8 false false false false false false false true true true false true true true true true true true true false NY X JAMES A SMOLINSKI JR 7166272311 2342 PLEASANT AVE LAKE VIEW NY 14085 JAMES A SMOLINSKI JR UNION TRST./ 40.00 0.00 X X 123702 0 94004 MATTHEW WELDON UNION TRUSTE 40.00 X 110536 0 83880 BRIAN BENCHLEY EMPLOYER TRU X 0 0 0 WILLIAM FEKETE UNION TRUSTE X 0 0 0 JAMES C LOGAN EMPLOYER TRU X 0 0 0 DOUGLAS MAY EMPLOYER TRU X 0 0 0 NICK OSINSKI EMPLOYER TRU X 0 0 0 STEPHEN PALMERI UNION TRUSTE X 0 0 0 MICHAEL SALVADORE EMPLOYER TRU X 0 0 0 JOSHUA WILLIAMS UNION TRUSTE X 0 0 0 234238 177884 2 false true false 96145 45000 141145 EMPLOYER CONTRIBUTIONS 900099 2039940 2039940 2039940 29524 29524 35755 35755 35755 35755 313622 254297 604 59325 -604 58721 -604 59325 379 379 379 EXPENSE REIMBURSEMENTS 900099 5726 5726 EMPLOYER INTEREST/LATE FEES 900099 1629 1629 SUNDRY 900099 1370 1370 8725 2314189 2048061 124983 402869 402869 363236 363236 206056 206056 94685 94685 48175 48175 292 292 37047 37047 5972 5972 32366 32366 48137 48137 53484 53484 227 227 981 981 255833 255833 63076 61570 1506 EQUIPMENT MAINT & REPAIR 81189 81189 TRAINING SUPPLIES 58277 58277 FUEL USED IN TRAINING 45142 45142 NYS CHAR FEES 275 275 1797319 1704090 93229 0 499977 708260 322760 333100 21631 9150 227946 308092 3913 8790 78800 60100 6629670 4095933 2313837 2533737 695973 743333 215125 224857 4379962 4929419 2443 5747 25849 26569 42841 28292 75157 X 4351670 4854262 4351670 4854262 4379962 4929419 516870 -14278 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 472362 472362 1757495 1256528 500967 4329740 2791453 1538287 70073 47952 22121 2533737 CONTRIBUTION OVERPAYMENT 42841 42841 X 2293939 -14278 -14278 2308217 5972 5972 2314189 1791347 1791347 5972 5972 1797319 SCHEDULE D, PAGE 3, PART X ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE TRAINING FUND MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE TRAINING FUND AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN 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, 2025, THERE IS NO UNCERTAIN TAX 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. MANAGEMENT BELIEVES THE TRAINING FUND IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION FOR THE YEARS PRIOR TO MAY 31, 2022. true true true true false true true false false false false false false false false true false true SCHEDULE E, LINE 3 LOCAL 17 TRAINING FUND PUBLICIZED ITS RACIALLY NONDISCRIMINATORY POLICY THROUGH THE NYS DEPARTMENT OF LABOR WEBSITE. IN GENERAL, THE TRAINING FUND SERVES THE COUNTIES OF ERIE, NIAGARA, CHAUTAUQUA, ORLEANS, WYOMING AND CATTARAUGUS, AND PARTS OF GENESEE COUNTY EXCLUDING BATAVIA. SCHEDULE E, LINE 4 LOCAL 17 TRAINING FUND DOES NOT AWARD FINANCIAL ASSISTANCE OR SCHOLARSHIPS. SCHEDULE E, LINE 6 THE TRAINING FUND RECEIVED FINANCIAL ASSISTANCE IN THE FORM OF GRANTS FROM THE NEW YORK STATE DEPARTMENT OF LABOR WHICH WERE USED TO OFFSET SOME OF THE COSTS OF TEACHING SAFETY AND HEALTH. false false false false false false false false false JAMES A SMOLINSKI JR UNION TRST./ADM. MG. 121166 2536 94004 217706 MATTHEW WELDON UNION TRUSTEE 105868 4668 83880 194416 FORM 990, PAGE 6, PART VI, LINE 9 NICK OSINSKI P.O. BOX 410 WEST SENECA, NY 14224 JAMES C. LOGAN 2660 WILLIAM STREET CHEEKTOWAGA, NY 14227 DOUGLAS MAY 6900 SENECA STREET ELMA, NY 14059 BRIAN BENCHLEY P.O. BOX 220 FORESTVILLE, NY 14062 MICHAEL SALVADORE 1266 TOWNLINE ROAD ALDEN, NY 14004 WILLIAM FEKETE 5959 VERSAILLES RD LAKE VIEW, NY 14085 STEPHEN PALMERI 5959 VERSAILLES RD LAKE VIEW, NY 14085 JOSHUA WILLIAMS 5959 VERSAILLES RD LAKE VIEW, NY 14085 FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS PROVIDED TO EACH TRUSTEE FOR THEIR REVIEW AND COMMENT PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C ISSUES REGARDING CONFLICTS OF INTEREST ARE DISCUSSED ANNUALLY BY THE TRUSTEES AT SCHEDULED MEETINGS. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF TRUSTEES IS RESPONSIBLE FOR SETTING THE COMPENSATION LEVELS. THE BOARD DOES CONSIST OF MEMBERS OF BOTH LOCAL 17 AND MANAGEMENT (APPOINTED BY SIGNATORY EMPLOYERS THROUGH AN ASSOCIATION), THEREFORE INDEPENDENT PERSONS ARE INVOLVED IN THE DETERMINATION OF COMPENSATION LEVELS. FORM 990, PAGE 6, PART VI, LINE 15B THE ADMINISTRATIVE MANAGER OF THE TRAINING FUND IS PAID AT THE SAME SCALE AS MEMBERS OF LOCAL 17, AS ARE THE MEMBERS OF LOCAL 17 WHO CONDUCT TRAINING COURSES. THE BOARD OF TRUSTEES IS RESPONSIBLE FOR SETTING THE COMPENSATION LEVELS. THE BOARD DOES CONSIST OF MEMBERS OF BOTH LOCAL 17 AND MANAGEMENT (APPOINTED BY SIGNATORY EMPLOYERS THROUGH AN ASSOCIATION), THEREFORE INDEPENDENT PERSONS ARE INVOLVED IN THE DETERMINATION OF COMPENSATION LEVELS. FORM 990, PAGE 6, PART VI, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO MEMBERS OF LOCAL 17 UPON REQUEST.