2020-04-01T14:24:44-05:00 2019-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2019-01-01 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 2020-04-01 1 STEVEN C DARR CPA CMA P01324904 2023319880 68.33.77.206 2020-04-01 15:24:25 ED P 099BB351ED5C43DB8E4A0DD96B056B1430213725 A3C8B6A7531A613EF6C0C99A1A809E67D3FF72EF 2019 2020-09-22 18:59:49Z BRIAN DONOHUE 905 16TH STREET NW WASHINGTON DC 20006 13292302 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 26 0 0 0 0 0 9064443 8880987 285456 563610 50000 50000 9399899 9494597 156720 132716 0 0 3879018 3835823 0 0 0 3929737 4689823 7965475 8658362 1434424 836235 17254854 19184617 68710 207962 17186144 18976655 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 1 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 26 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 0 1 1 1 0 X LINDA PRISCILLA 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 GILBERT CROSWAITHE 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 40115 0 0 LINDA PRISCILLA ACCOUNTING DIRECTOR 37.50 X 161467 0 75804 KATEY BAILEY DIRECTOR OF OPERATIONS 37.50 X 173314 0 90136 ANTHONY MAROCCO MARKETING & BUSINESS DEVEL 37.50 X 162695 0 84450 ROBERT WRIGHT MARKETING REP 37.50 X 153020 0 81111 ROB GARRISON MARKETING REP 37.50 X 140877 0 79412 WALTER ROBINSON MARKETING REP 37.50 X 141227 0 79463 972715 0 490376 13 0 1 0 MOBOMO LLC 6313 HOLLAND MEADOW LANE GAITHERSBURG MD 20882 IT CONSULTING 850884 Y MEDIA LABS LLC 255 SHORELINE DRIVE SUITE 600 REDWOOD CITY CA 94065 IT CONSULTING 669952 2 PARTICIPANT CONTRIBUTIONS 900099 8880987 8880987 8880987 254080 254080 4107235 3797705 309530 309530 309530 REIMBURSED EXPENSES 900099 50000 50000 50000 9494597 8880987 0 613610 132716 276328 2032818 577308 772435 176934 4611 27300 37139 98586 222935 1520836 380097 210237 203532 78299 75397 UBIT 6090 FIELD COORDINATORS 642618 DUES & SUBSCRIPTIONS 523236 SHARED OFFICE LHSFNA 467918 190992 8658362 -135937 -45920 7446186 8357682 200450 141396 743233 374570 431791 368663 9312364 10362796 17254854 19184617 25405 179896 43305 28066 68710 207962 X 17186144 18976655 17186144 18976655 17254854 19184617 836235 954276 0 X X 0 1 X 1 0 408756 97387 311369 334477 277183 57294 368663 SECURITY PURCHASES PENDING SETTLEMENT 28066 28066 X 10220742 954276 954276 9266466 37139 190992 228131 9494597 8430231 0 8430231 37139 190992 228131 8658362 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, 2019 AND 2018, 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, 2019, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2016 THROUGH 2018 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 190,992. PART XII, LINE 4B - OTHER ADJUSTMENTS: REBATES TO AFFILIATES 190,992. NORTH AMERICA 1 6 PROGRAM SERVICE ACTIVITIES SAME AS PROGRAM SERVICES PROVIDED IN THE U.S. SEE MISSION STATEMENT AND FORM 990, PART III. 467918 1 6 0 0 1 6 467918 0 467918 0 0 0 0 0 0 PART III ACCOUNTING METHOD: 1 MICHIGAN LECET 11135 TRADE CENTER DR STE 100 MONROE MI 48162 313187248 501(C)(5) 25000 MARKET LECET BENEFITS NEW ENGLAND LABORERS' APPRENTICESHIP 226 SOUTH MAIN STREET PROVIDENCE RI 02903 030466664 501(C)(3) 10000 CONTRIBUTION TO PROGRAM NATIONAL MAINTENANCE POLICY COMMITTEE 1501 LEE HIGHWAY ARLINGTON VA 22209 521289622 501(C)(6) 5500 ZERO INJURY SAFETY AWARD TRANSPORTATION CALIFORNIA 925 L STREET STE 220 SACRAMENTO CA 95814 680354406 501(C)(4) 30000 TRANSPORTATION MARKETING NATIONAL DEMOLITION ASSOCIATION 2025 M STREET NW SUITE 800 WASHINGTON DC 20036 237193442 501(C)(6) 10000 CONTRIBUTION TO PROGRAM TERRENCE J O'SULLIVAN LIUNA CHARITABLE FOUND 905 16TH STREET NW WASHINGTON DC 20006 331082848 501(C)(5) 10000 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 LINDA PRISCILLA ACCOUNTING DIRECTOR 160409 0 0 0 1058 0 48786 0 27018 0 237271 0 0 0 KATEY BAILEY DIRECTOR OF OPERATIONS 172590 0 0 0 724 0 52691 0 37445 0 263450 0 0 0 ANTHONY MAROCCO MARKETING & BUSINESS DEVEL 153265 0 0 0 9430 0 46614 0 37836 0 247145 0 0 0 ROBERT WRIGHT MARKETING REP 142967 0 0 0 10053 0 43483 0 37628 0 234131 0 0 0 ROB GARRISON MARKETING REP 137043 0 0 0 3834 0 41723 0 37689 0 220289 0 0 0 WALTER ROBINSON MARKETING REP 137181 0 0 0 4046 0 41723 0 37740 0 220690 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 FORM 990 IS DISTRIBUTED TO THE TRUSTEES AND REVIEWED BY THE CO-CHAIRMEN PRIOR TO SIGNING AND FILING WITH THE IRS. 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 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, TOP MANAGEMENT OFFICIALS, AND OFFICERS OF THE ORGANIZATION. 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.