2023-11-13T21:59:38-06:00 2022-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2022-01-01 526367549 LABORERS EMPLOYERS COOPERATION AND EDUCATION TRUST LABO 2027833545 905 16TH STREET NW WASHINGTON DC 20006 ARMAND E SABITONI CO-CHAIRMAN, BOARD OF TRUSTEES 2027833545 2023-10-26 1 ARMAND SABITONI 999009999 0 SUBRINA WOOD CPA P00365899 2023319880 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z BRIAN DONOHUE 905 16TH STREET NW WASHINGTON DC 20006 15437624 0 X WWW.LECET.ORG X 1988 DC TO IMPROVE AND PROMOTE NEW JOBS AND BUSINESS OPPORTUNITIES IN THE TRADITIONAL CONSTRUCTION AND EMERGING ENVIRONMENTAL REMEDIATION INDUSTRIES. 14 14 25 0 0 0 0 0 8008786 7523731 813846 287277 150000 100000 8972632 7911008 96747 109814 0 0 3748569 4159562 0 0 0 4887525 5132697 8732841 9402073 239791 -1491065 20406637 16412420 133536 277326 20273101 16135094 THE MISSION IS TO MAXIMIZE PROJECT OPPORTUNITIES FOR SIGNATORY CONTRACTORS AND JOB OPPORTUNITIES FOR LIUNA MEMBERS. 0 0 GENERATING BUSINESS OPPORTUNITIES FOR UNION CONTRACTORS AND JOB OPPORTUNITIES FOR UNION MEMBERS BY FOCUSING ON COMMUNICATIONS, MARKET RESEARCH, MARKETING, PROJECT TRACKING AND FIELD COORDINATION. 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 4 0 1 25 1 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 X BRIAN DONOHUE 2027833545 905 16TH STREET NW WASHINGTON DC 20006 ARMAND E SABITONI CO-CHAIRMAN 2.00 X X 0 0 0 THOMAS T HOLSMAN CO-CHAIRMAN 2.00 X X 0 0 0 JOHN PENN TRUSTEE 2.00 X 0 0 0 RAYMOND M POCINO TRUSTEE 2.00 X 0 0 0 JOSEPH S MANCINELLI TRUSTEE 2.00 X 0 0 0 ROCCO DAVIS TRUSTEE 2.00 X 0 0 0 ROBERT E RICHARDSON TRUSTEE 2.00 X 0 0 0 TERRENCE M HEALY TRUSTEE 2.00 X 0 0 0 BILL KOPONEN TRUSTEE 2.00 X 0 0 0 MASSIMO MARINO TRUSTEE 2.00 X 0 0 0 LOU ROCCA TRUSTEE 2.00 X 0 0 0 CARL BUCH TRUSTEE 2.00 X 0 0 0 JAMES GROSSO TRUSTEE 2.00 X 0 0 0 JACK KOCSIS JR TRUSTEE 2.00 X 0 0 0 BRIAN DONOHUE EXECUTIVE DIRECTOR 10.00 X 40000 0 0 LINDA PRISCILLA ACCOUNTING DIRECTOR 37.50 X 180972 0 62635 ANTHONY MAROCCO ASSISTANT DIRECTOR 37.50 X 221411 0 93562 ROBERT WRIGHT MARKETING REP 37.50 X 170227 0 78924 WALTER ROBINSON MARKETING REP 37.50 X 163542 0 78807 ROB GARRISON MARKETING REP 37.50 X 164141 0 78807 ARTHUR IZZO MARKETING REP 37.50 X 163188 0 78807 1103481 0 471542 15 0 1 0 Y MEDIA LABS LLC 255 SHORELINE DRIVE SUITE 600 REDWOOD CITY CA 94065 IT CONSULTING 759763 MOBOMO LLC 6313 HOLLAND MEADOW LANE GAITHERSBURG MD 20882 IT CONSULTING 720000 2 PARTICIPANT CONTRIBUTIONS 900099 7523731 7523731 7523731 315451 315451 7498442 7526616 -28174 -28174 -28174 REIMBURSED EXPENSES 900099 100000 100000 100000 7911008 7623731 0 287277 109814 241451 2144461 830944 760221 182485 3988 35100 54934 624841 179820 1479763 320458 368911 62901 52235 83945 FIELD COORDINATORS 741829 DUES & SUBSCRIPTIONS 506801 SHARED OFFICE LHSFNA 482721 REBATES TO AFFILIATES 134450 9402073 3173505 3415274 269321 223888 743233 571554 223914 171679 16716039 12601579 23858 0 20406637 16412420 133536 277326 133536 277326 X 20273101 16135094 20273101 16135094 20406637 16412420 -1491065 -2646942 0 X X 0 1 X 1 0 408756 237077 171679 334477 334477 0 171679 X 5074682 -2646942 -2646942 7721624 54934 134450 189384 7911008 9212689 0 9212689 54934 134450 189384 9402073 PART X, LINE 2: LECET ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH THE ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. LECET PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. AS OF DECEMBER 31, 2022, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2019 THROUGH 2021 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE DISTRICT OF COLUMBIA. IT IS LECET'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN UNRELATED BUSINESS INCOME TAX EXPENSE. PART XI, LINE 4B - OTHER ADJUSTMENTS: REBATES TO AFFILIATES 134,450. PART XII, LINE 4B - OTHER ADJUSTMENTS: REBATES TO AFFILIATES 134,450. 0 NORTH AMERICA 1 6 PROGRAM SERVICE ACTIVITIES SAME AS PROGRAM SERVICES PROVIDED IN THE U.S. SEE MISSION STATEMENT AND FORM 990, PART III. 482721 1 6 0 0 1 6 482721 0 482721 0 0 0 0 0 0 PART I, LINE 2: ALTHOUGH LECET MAKES AWARDS OF FINANCIAL ASSISTANCE, LECET IS NOT A GRANT-MAKING ORGANIZATION. PART III ACCOUNTING METHOD: 1 NARUC 1101 VERMONT AVENUE WASHINGTON DC 20005 530204609 501(C)(4) 27482 0 CONTRIBUTION TO PROGRAM NATIONAL DEMOLITION ASSOCIATION 2025 M STREET NW WASHINGTON DC 20036 237193442 501(C)(6) 8000 0 CONTRIBUTION TO PROGRAM TRANSPORTATION CALIFORNIA 925 L STREET STE 220 SACRAMENTO CA 95814 680354406 501(C)(4) 30000 0 TRANSPORTATION MARKETING WASHINGTON IRELAND PROGRAM 620 F STREET NE STE 747 WASHINGTON DC 20004 522254430 501(C)(3) 12500 0 CONTRIBUTION TO PROGRAM NATIONAL MAINTENANCE AGREEMENTS LABOR-MANAGEMENT POLICY COMMITTEE 1501 LEE HIGHEWAY ARLINGTON VA 22209 521289622 501(C)(6) 5500 0 CONTRIBUTION TO PROGRAM 1 5 PART I, LINE 2: ALTHOUGH LECET MAKES AWARDS OF FINANCIAL ASSISTANCE, LECET IS NOT A GRANT-MAKING ORGANIZATION. X 1 1 X 0 0 0 ANTHONY MAROCCO ASSISTANT DIRECTOR 205851 0 0 0 15560 0 59923 0 33639 0 314973 0 0 0 ROBERT WRIGHT MARKETING REP 156173 0 0 0 14054 0 45285 0 33639 0 249151 0 0 0 LINDA PRISCILLA ACCOUNTING DIRECTOR 175669 0 0 0 5303 0 50939 0 11696 0 243607 0 0 0 ROB GARRISON MARKETING REP 157075 0 0 0 7066 0 45168 0 33639 0 242948 0 0 0 WALTER ROBINSON MARKETING REP 156260 0 0 0 7282 0 45168 0 33639 0 242349 0 0 0 ARTHUR IZZO MARKETING REP 156752 0 0 0 6436 0 45168 0 33639 0 241995 0 0 0 PART I, LINE 1A TRUSTEES MAY BE REIMBURSED THE COST OF FIRST-CLASS TRAVEL IN ACCORANCE WITH THE ORGANIZATION'S TRAVEL POLICIES. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES SET UP BY THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION EMAILS ALL TRUSTEES A COPY OF THE 990 FOR ANY TRUSTEE TO REVIEW. FORM 990, PART VI, SECTION B, LINE 12C CONTROLS ARE MAINTAINED THAT PREVENT CONFLICTS. DISCUSSIONS OF POTENTIAL CONFLICTS ARE HELD, LEGAL ADVICE IS SOUGHT IN THE EVENT THAT THERE IS A QUESTION QUESTION ON A CONFLICT ISSUE. FORM 990, PART VI, SECTION B, LINE 15 THE ANNUAL BUDGET IS PRESENTED TO ALL TRUSTEES FOR A VOTE. THE BUDGET CONTAINS THE SALARY OF THE EXECUTIVE DIRECTOR AND TOP MANAGEMENT OFFICIALS. THE REVIEW AND APPROVAL IS DONE BY THE BOARD AT ITS ANNUAL BUDGET MEETING, THE DECISION IS DOCUMENTED IN THE MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THESE DOCUMENTS AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 1 THE ORGANIZATION PREPARES ITS ANNUAL FINANCIAL STATEMENTS AND FORM 990 USING A MODIFIED CASH BASIS OF ACCOUNTING THAT INCLUDES THE CAPITALIZATION/DEPRECIATION OF PROPERTY AND EQUIPMENT, REPORTING INVESTMENTS AT FAIR VALUE, AND REPORTING AMOUNTS DUE TO/FROM RELATED ORGANIZATIONS. FORM 990, PART XII, LINE 2C NO CHANGES TO THE PROCESS FROM THE PRIOR YEAR.