LABORERS DISTRICT CNCL OF THE METRO AREA OF PHILADELHIA & VICINITY: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: LABORERS DISTRICT CNCL OF THE METRO AREA OF PHILADELHIA & VICINITY (EIN 23-6568023)
Tax period: 2021-05-01 to 2022-04-30
Filed: 2023-03-15
IRS object ID: 202330749349302093
Schema version: 2021v4.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule E
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-03-15T20:36:29-05:00	ReturnTs
Tax Period End	2022-04-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	132781641	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MITCHELL & TITUS LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	80 PINE STREET	AddressLine1Txt
City	NEW YORK	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10005	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-05-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	236568023	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LABORERS' DISTRICT COUNCIL EDUCATION &	BusinessNameLine1Txt
Business Name Line2	TRAINING FUND OF THE PHILADELPHIA AREA	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	LABO	BusinessNameControlTxt
Phone	6105240404	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	500 E LINCOLN HIGHWAY	AddressLine1Txt
City	EXTON	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	19341	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ALAN R PARHAM	PersonNm
Person Title	FUND ADMINISTRATOR	PersonTitleTxt
Phone	6105240404	PhoneNum
Signature	2023-03-15	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	ALAN	PersonFirstNm
Person Last	PARHAM	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	FREDERICK E DAVIS JR	PreparerPersonNm
PTIN	P00446023	PTIN
Phone	2127094500	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	ALAN PARHAM	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	500 E LINCOLN HIGHWAY	AddressLine1Txt
City	EXTON	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	19341	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$16,517,265	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.LDC-PHILA-VIC.ORG	WebsiteAddressTxt
Type Of Organization Trust	Yes (X)	TypeOfOrganizationTrustInd
Formation	1980	FormationYr
Legal Domicile State	PA	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE EDUCATION & TRAINING TO QUALIFYING MEMBERS UNDER A COLLECTIVE BARGAINING AGREEMENT.	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	45	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$363,123	CYContributionsGrantsAmt
PY Program Service Revenue	$13,560,285	PYProgramServiceRevenueAmt
CY Program Service Revenue	$13,625,600	CYProgramServiceRevenueAmt
PY Investment Income	$1,067,278	PYInvestmentIncomeAmt
CY Investment Income	$2,521,916	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$14,627,563	PYTotalRevenueAmt
CY Total Revenue	$16,510,639	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$2,433,447	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$2,963,978	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,798,971	PYOtherExpensesAmt
CY Other Expenses	$5,236,183	CYOtherExpensesAmt
PY Total Expenses	$5,232,418	PYTotalExpensesAmt
CY Total Expenses	$8,200,161	CYTotalExpensesAmt
PY Revenues Less Expenses	$9,395,145	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$8,310,478	CYRevenuesLessExpensesAmt
Total Assets BOY	$68,179,592	TotalAssetsBOYAmt
Total Assets EOY	$71,995,191	TotalAssetsEOYAmt
Total Liabilities BOY	$24,690,924	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$20,668,261	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$43,488,668	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$51,326,930	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	TO PROVIDE EDUCATION AND TRAINING IN THE BUILDING AND CONSTRUCTION TRADE, TO TRAIN JOURNEYMEN WHO ARE NOW IN THE TRADE, TO ASSIST IN PROVIDING TRAINING THAT WILL EQUIP THEM FOR PROFITABLE EMPLOYMENT AND CITIZENSHIP, AND TO FURTHER THE ASSURANCE TO THE EMPLOYERS OF PROFICIENT WORKMEN TO THE END THAT THE PUBLIC MAY RECEIVE THE BEST POSSIBLE WORKMANSHIP.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$6,000,325	ExpenseAmt
Revenue	$13,988,723	RevenueAmt
Desc	EDUCATION & TRAINING SERVICES TO QUALIFYING MEMBERS OF PARTICIPATING UNIONS AND LABOR ASSOCIATIONS IN THE CONSTRUCTION INDUSTRY UNDER A COLLECTIVE BARGAINING AGREEMENT	Desc
Total Program Service Expenses	$6,000,325	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	Yes (1)	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	Yes (1)	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (1)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	0	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	Yes (1)	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	45	EmployeeCnt
Employment Tax Returns Filed	0	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	8	GoverningBodyVotingMembersCnt
Independent Voting Member	8	IndependentVotingMemberCnt
Family Or Business Rln	Yes (1)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ALAN R PARHAM	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	6105240404	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	500 E LINCOLN HIGHWAY	AddressLine1Txt
City	EXTON	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	19341	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
STANLEY SANDERS
TRUSTEE	1.00	4.00	Yes (X)	$0	$0	$0
JAMES N HARPER JR
TRUSTEE	1.00	4.00	Yes (X)	$0	$0	$0
SAMUEL STATEN JR
TRUSTEE	1.00	4.00	Yes (X)	$0	$0	$0
JAMES R DAVIS
TRUSTEE	1.00	4.00	Yes (X)	$0	$0	$0
BENJAMIN CONNORS
TRUSTEE	1.00	4.00	Yes (X)	$0	$0	$0
AMY HENNESSEY
TRUSTEE	1.00	4.00	Yes (X)	$0	$0	$0
ANTHONY MOSS
TRUSTEE	1.00	4.00	Yes (X)	$0	$0	$0
MALIK STATEN
TRUSTEE	1.00	4.00	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Government Grants	$363,123	GovernmentGrantsAmt
Total Contributions	$363,123	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS	611600	$13,509,273	$13,509,273
GRANT & TRAINING REIMBURSEMENTS	611600	$116,327	$116,327

Field	Value	IRS element (for citing)
Total Program Service Revenue	$13,625,600	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$238,443	TotalRevenueColumnAmt
Exclusion	$238,443	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,150,596	TotalRevenueColumnAmt
Exclusion	$1,150,596	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$1,139,503	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$6,626	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$1,132,877	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,132,877	TotalRevenueColumnAmt
Exclusion	$1,132,877	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$16,510,639	TotalRevenueColumnAmt
Related Or Exempt Func Income	$13,625,600	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$2,521,916	ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,717,764	TotalAmt
Program Services	$1,210,601	ProgramServicesAmt
Management And General	$507,163	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$1,086,528	TotalAmt
Program Services	$765,950	ProgramServicesAmt
Management And General	$320,578	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$159,686	TotalAmt
Program Services	$112,357	ProgramServicesAmt
Management And General	$47,329	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$714,054	TotalAmt
Management And General	$714,054	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$140,601	TotalAmt
Program Services	$81,620	ProgramServicesAmt
Management And General	$58,981	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$187,629	TotalAmt
Management And General	$187,629	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$286,730	TotalAmt
Program Services	$244,304	ProgramServicesAmt
Management And General	$42,426	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$70,222	TotalAmt
Program Services	$32,690	ProgramServicesAmt
Management And General	$37,532	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$644,840	TotalAmt
Program Services	$644,840	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$1,379,508	TotalAmt
Program Services	$1,379,508	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$223,606	TotalAmt
Program Services	$103,090	ProgramServicesAmt
Management And General	$120,516	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
SECURITY	$438,050	$438,050
FOOD SERVICES	$353,077	$353,077
TRAINING EXPENSES	$322,727	$322,727
EQUIPMENT RENTAL&MAINTE	$241,086	$241,086

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$234,053	TotalAmt
Program Services	$70,425	ProgramServicesAmt
Management And General	$163,628	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$8,200,161	TotalAmt
Program Services	$6,000,325	ProgramServicesAmt
Management And General	$2,199,836	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,363	BOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$22,637,130	BOYAmt
EOY	$24,966,971	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,720,980	BOYAmt
EOY	$1,689,676	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$21,533	BOYAmt
EOY	$23,497	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$46,409,873	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$8,991,484	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$36,191,797	BOYAmt
EOY	$37,418,389	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$6,444,692	BOYAmt
EOY	$6,347,769	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$1,162,097	BOYAmt
EOY	$1,548,889	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$68,179,592	BOYAmt
EOY	$71,995,191	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$2,801,029	BOYAmt
EOY	$598,823	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
EOY	$57,709	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$301,321	BOYAmt
EOY	$351,391	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$21,588,574	BOYAmt
EOY	$19,660,338	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$24,690,924	BOYAmt
EOY	$20,668,261	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$43,248,238	BOYAmt
EOY	$51,086,500	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$240,430	BOYAmt
EOY	$240,430	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$43,488,668	BOYAmt
EOY	$51,326,930	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$68,179,592	BOYAmt
EOY	$71,995,191	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$8,310,478	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$472,216	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Agent Trustee Etc	0	AgentTrusteeEtcInd
Incl Escrow Custodial Acct Liab	0	InclEscrowCustodialAcctLiabInd

Land LandGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$3,437,710	InvestmentCostOrOtherBasisAmt
Book Value	$3,437,710	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$39,620,985	InvestmentCostOrOtherBasisAmt
Depreciation	$7,857,955	DepreciationAmt
Book Value	$31,763,030	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$100,317	InvestmentCostOrOtherBasisAmt
Depreciation	$99,518	DepreciationAmt
Book Value	$799	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$2,824,636	InvestmentCostOrOtherBasisAmt
Depreciation	$791,757	DepreciationAmt
Book Value	$2,032,879	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$426,225	InvestmentCostOrOtherBasisAmt
Depreciation	$242,254	DepreciationAmt
Book Value	$183,971	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$37,418,389	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
DUE TO OTHER FUNDS	$571,818
LOAN PAYABLE	$19,088,520

Field	Value	IRS element (for citing)
Total Liability	$19,660,338	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$16,038,423	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$472,216	NetUnrealizedGainsInvstAmt
Revenue Not Reported	-$472,216	RevenueNotReportedAmt
Revenue Subtotal	$16,510,639	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$16,510,639	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$8,200,161	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$8,200,161	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$8,200,161	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	U.S. GAAP REQUIRES FUND MANAGEMENT TO EVALUATE UNCERTAIN TAX POSITIONS TAKEN BY THE FUND. THE CONSOLIDATED FINANCIAL STATEMENT EFFECTS OF A TAX POSITION ARE RECOGNIZED WHEN THE POSITION IS MORE-LIKELY-THAN-NOT, BASED ON THE TECHNICAL MERITS, TO BE SUSTAINED UPON EXAMINATION BY THE IRS. THE FUND ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FUND, AND HAS CONCLUDED THAT AS OF APRIL 30, 2022, THERE WERE NO UNCERTAIN TAX POSITIONS TAKEN OR ARE EXPECTED TO BE TAKEN. THE FUND HAS RECOGNIZED NO INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE FUND ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2017.	ExplanationTxt

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (1)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (1)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (1)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (1)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	0	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (1)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (1)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	0	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	0	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	0	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	0	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	0	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	0	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	0	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	0	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	0	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (1)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3	THE FUND'S RACIAL NONDISCRIMINATION POLICY IS PUBLISHED AS PART OF ITS REGULAR ADVERTISING AND INCLUDED ON ITS WEBSITE.
SCHEDULE E, PART I, LINE 4	THE FUND PROVIDES TRAINING TO QUALIFYING MEMBERS FREE OF CHARGE. AS SUCH, THE FUND DOES NOT OFFER SCHOLARSHIPS OR OTHER FINANCIAL ASSISTANCE.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2	DANIEL L. WOODALL, JR. AND VERNON WOODHALL HAVE A FAMILY RELATIONSHIP.
FORM 990, PART VI, SECTION A, LINE 7A	OUT OF THE TEN TRUSTEES, FIVE (5) ARE DESIGNATED BY THE LABORERS ' DISTRICT COUNCIL OF THE METROPOLITAN AREA OF PHILADELPHIA AND VICINITY, LABORERS' INTERNATIONAL UNION OF NORTH AMERICA AND FIVE (5) ARE APPOINTED BY THE PARTICIPATING LABOR ASSOCIATIONS - THREE (3) BY THE CONTRACTORS ASSOCIATION OF EASTERN PENNSYLVANIA AND TWO (2) BY THE GENERAL BUILDING CONTRACTORS ASSOCIATION.
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM 990 IS REVIEWED BY THE FUND ADMINISTRATOR AND FUND ACCOUNTANT. THEN, THE FORMS 990 IS SENT TO THE CO-COUNSELS OF THE FUNDS AS THE TRUSTEES PERMIT THE CO-COUNSELS TO REVIEW THE 990 ON THEIR BEHALF. THE FORM 990 IS SUBSEQUENTLY REVIEWED BY THE ENTIRE BOARD AT THE NEXT SCHEDULED TRUSTEE MEETING.
FORM 990, PART VI, SECTION B, LINE 12C	ANY DIRECTOR, PRINCIPAL OFFICER, OR COMMITTEE MEMBER OF THE GOVERNING BOARD THAT HAS A DIRECT OR INDIRECT FINANCIAL INTEREST, HAS THE DUTY TO DISCLOSE ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST. THE INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE ORGANIZATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE.
FORM 990, PART VI, SECTION B, LINE 15A	THE TRUSTEES REVIEW EMPLOYEE COMPENSATION ON AN ANNUAL BASIS BY REVIEWING JOB PERFORMANCE, JOB QUALIFICATIONS AND INDUSTRY CONDITIONS. COMPENSATION ARRANGEMENTS ARE ALSO SUBJECT TO PERIODIC REVIEWS TO ENSURE COMPENSATION AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION, AND THE RESULT OF ARM'S LENGTH BARGAINING.
FORM 990, PART VI, SECTION C, LINE 19	THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	LDC (PHILADELPHIA AND VICINITY) EDUCATION AND TRAINING FUND LLC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	665 NORTH BROAD STREET 5TH FLOOR	AddressLine1Txt
City	PHILADELPHIA	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	19123	ZIPCd

Field	Value	IRS element (for citing)
EIN	831836659	EIN
Primary Activities	CONSTRUCTION & FINANCING	PrimaryActivitiesTxt
Legal Domicile State	PA	LegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	LABORERS' DISTRICT COUNCIL EDUCATION & TRAINING FUND OF PHILADELPHIA AREA	BusinessNameLine1Txt

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (7 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Controlled OrganizationControlledOrganizationInd
LDC BUILDING AND CONSTRUCTION H&W
665 NORTH BROAD STREET 2ND FL	PHILADELPHIA	PA	19123	231575634	TO PROVIDE HEALTH & WELFARE BENEFITS	PA	501(C)(9)	0
LDC CONSTRUCTION INDUSTRY PENSION FUND
475 NORTH 5TH STREET	PHILADELPHIA	PA	19123	236235338	TO PROVIDE POST EMPLOYMENT BENEFITS	PA	401(A)	0
LDC PREPAID LEGAL DEFENSE FUND
665 NORTH BROAD STREET 2ND FL	PHILADELPHIA	PA	19123	232290986	TO PROVIDE LEGAL BENEFITS	PA	501(C)(9)	0
LDC HEAVY & HIGHWAY HEALTH & WELFARE FUND
665 NORTH BROAD STREET 2ND FL	PHILADELPHIA	PA	19123	231527636	TO PROVIDE HEALTH & WELFARE BENEFITS	PA	501(C)(9)	0
LABORERS HEALTH & SAFETY FUND
665 NORTH BROAD STREET 2ND FL	PHILADELPHIA	PA	19123	233052497	TO PROMOTE IMPROVED HEALTH AND SAFETY	PA	501(C)(5)	0
LECET
665 NORTH BROAD STREET 4TH FL	PHILADELPHIA	PA	19123	232828556	TO CREATE AND MAINTAIN BUSINESS-LABOR RELATIONSHIPS	PA	501(C)(5)	0
PLASTERERS TENDERS HEALTH & WELFARE FUND
665 NORTH BROAD STREET 2ND FL	PHILADELPHIA	PA	19123	236452309	TO PROVIDE HEALTH & WELFARE BENEFITS	PA	501(C)(9)	0

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	Yes (1)	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (1)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	Yes (1)	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	Yes (1)	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	Yes (1)	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
LDC CONSTRUCTION INDUSTRY PENSION FUND
S	FMV
LDC (PHILADELPHIA AND VICINITY) EDUCATION AND TRAINING FUND LLC
S	FMV