2018-04-17T00:00:00-05:00 2017-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2017-01-01 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 2018-04-19 1 JOANN WOODSON CPA P01293745 2023319880 2017 2022-09-23 18:48:47Z BRIAN DONOHUE 905 16TH STREET NW WASHINGTON DC 20006 12194289 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. 11 9 26 0 0 0 0 0 7476707 8427341 200625 313710 75000 75000 7752332 8816051 131710 123758 0 0 3296080 3419101 0 0 0 3634992 3802558 7062782 7345417 689550 1470634 14256741 16548947 111548 82355 14145193 16466592 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 1 0 0 0 0 0 1 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 1 26 1 0 0 0 0 0 0 X 11 9 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 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 THOMAS T HOLSMAN CO-CHAIRMAN (EFFECTIVE DEC 2017) 2.00 X X 0 0 0 JOHN D O'REILLY III 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 ROBERT EPIFANO CO-CHAIRMAN (THROUGH DECEMBER 2017) 2.00 X X 0 0 0 BRIAN DONOHUE EXECUTIVE DIRECTOR 10.00 X 31809 0 0 LINDA PRISCILLA ACCOUNTING DIRECTOR 37.50 X 148421 0 76733 KATEY BAILEY DIRECTOR OF OPERATIONS 37.50 X 157511 0 80104 ANTHONY MAROCCO MARKETING & BUSINESS DEVEL.REP 37.50 X 150292 0 74050 ROBERT WRIGHT MARKETING REP 37.50 X 143603 0 71927 WALTER ROBINSON MARKETING REP 37.50 X 133869 0 70259 ROB GARRISON MARKETING REP 37.50 X 131683 0 70284 897188 0 443357 10 0 1 0 DOM & TOM INC 55 BROADWAY NEW YORK NY 10006 MOBILE APP DESIGN 826631 1 PARTICIPANT CONTRIBUTIONS 900099 8427341 8427341 8427341 243354 243354 3448594 3378238 70356 70356 70356 REIMBURSED EXPENSES 900099 75000 75000 75000 8816051 8427341 0 388710 103758 20000 256963 1837868 561277 608574 154419 6731 25500 36004 100714 213295 900131 228516 280486 247080 59611 68152 FIELD COORDINATORS 597607 SHARED OFFICE LHSFNA 475992 DUES & SUBSCRIPTIONS 409100 REBATES TO AFFILIATES 153639 7345417 78879 -142061 4555589 6135842 200370 245664 523509 247327 260143 276182 9161760 10008309 0 25011 14256741 16548947 107479 82355 4069 0 111548 82355 X 14145193 16466592 14145193 16466592 14256741 16548947 1470634 850765 0 X X 0 1 X 1 0 208466 24952 183514 315043 222375 92668 276182 X 9513177 850765 850765 8662412 153639 153639 8816051 7191778 0 7191778 153639 153639 7345417 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, 2017 AND 2016, 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, 2017, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2014 THROUGH 2016 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 153,639. PART XII, LINE 4B - OTHER ADJUSTMENTS: REBATES TO AFFILIATES 153,639. 1 NORTH AMERICA 1 6 PROGRAM SERVICE ACTIVITIES SAME AS PROGRAM SERVICES PROVIDED IN THE U.S. SEE MISSION STATEMENT AND FORM 990, PART III. 475992 1 6 0 0 1 6 475992 0 475992 EUROPE (INCLUDING ICELAND & GREENLAND) 2017 SUPPORT 20000 CHECK 0 1 0 0 0 0 0 0 PART I, LINE 2: AMOUNTS AWARDED IN 2017 WERE LIMITED TO EVENT SPONSORSHIP. OUTSIDE OF ENSURING THE SUPPORTED EVENT TOOK PLACE, NO ADDITIONAL FOLLOW-UP WAS REQUIRED. 1 MICHIGAN LECET 11135 TRADE CENTER DR STE 100 MONROE MI 48162 313187248 501(C)(5) 50000 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) 15000 TRANSPORTATION MARKETING NATIONAL DEMOLITION ASSOCIATION 2025 M STREET NW SUITE 800 WASHINGTON DC 20036 237193442 501(C)(6) 10000 SPONSORSHIP 1 4 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 147645 0 0 0 776 0 44891 0 31842 0 225154 0 0 0 KATEY BAILEY DIRECTOR OF OPERATIONS 157210 0 0 0 301 0 47787 0 32317 0 237615 0 0 0 ANTHONY MAROCCO MARKETING & BUSINESS DEVEL.REP 140637 0 0 0 9655 0 42759 0 31291 0 224342 0 0 0 ROBERT WRIGHT MARKETING REP 133508 0 0 0 10095 0 40606 0 31321 0 215530 0 0 0 WALTER ROBINSON MARKETING REP 128105 0 0 0 5764 0 38963 0 31296 0 204128 0 0 0 ROB GARRISON MARKETING REP 128105 0 0 0 3578 0 38963 0 31321 0 201967 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. ROBERT RICHARDSON JR EMPLOYEE OF THE ORGANIZATION; FATHER IS AN ORGANIZATIONAL TRUSTEE. 153387 HE IS EMPLOYED BY THE ORGANIZATION AS A MARKETING REPRESENTATIVE. TOTAL COMPENSATION AND BENEFITS FOR 2017 WERE $153,387. 0 AMBER NOVEY INDIRECT EMPLOYEE OF THE ORGANIZATION; PARENT IS AN ORGANIZATIONAL TRUSTEE. 62874 SHE IS EMPLOYED BY AN AFFILIATED ORGANIZATION. LABORERS EMPLOYERS COOPERATION AND EDUCATION TRUST REIMBURSES THE AFFILIATED ORGANIZATION FOR ONE-THIRD OF HER SALARY AND BENEFITS. 0 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.