2017-03-30T14:17:38-05:00 2016-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2016-01-01 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 2017-03-30 1 JOANN WOODSON CPA P01293745 2023319880 38.100.43.98 2017-03-30 15:16:54 ED P DD2F5A6855584BEFBC68452237D9336111CE352F 3B9CE5223D124B7FF5649E204527236C262C7001 2016 2021-01-29 14:40:06Z BRIAN DONOHUE 905 16TH STREET NW WASHINGTON DC 20006 12213660 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. 12 11 26 0 0 0 0 0 7137119 7476707 597184 200625 0 75000 7734303 7752332 205609 131710 0 0 3234607 3296080 0 0 0 2820846 3634992 6261062 7062782 1473241 689550 13339988 14256741 109388 111548 13230600 14145193 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 1 0 0 0 0 0 0 0 0 0 1 2 0 1 26 1 0 0 0 0 0 0 X 12 11 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 TRUSTEE 2.00 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 2.00 X X 0 0 0 BRIAN DONOHUE EXECUTIVE DIRECTOR 10.00 X 32040 0 0 LINDA PRISCILLA ACCOUNTING DIRECTOR 37.50 X 147553 0 75784 KATEY BAILEY DIRECTOR OF OPERATIONS 37.50 X 145490 0 75296 ANTHONY MAROCCO MARKETING & BUSINESS DEVEL.REP 37.50 X 132512 0 69053 ROBERT WRIGHT MARKETING REP 37.50 X 141489 0 71174 ROBERT RICHARDSON MARKETING REP 37.50 X 131762 0 69518 WALTER ROBINSON MARKETING REP 37.50 X 129821 0 66545 860667 0 427370 11 0 1 0 DOM & TOM INC 55 BROADWAY NEW YORK NY 10006 MOBIL APP DESIGN 717750 1 PARTICIPANT CONTRIBUTIONS 900099 7476707 7476707 7476707 217579 217579 4444374 4461328 -16954 -16954 -16954 REIMBURSED EXPENSES 900099 75000 75000 75000 7752332 7476707 0 275625 131710 255377 1779656 536540 585089 139418 1120 24500 33951 98829 214864 731892 225560 257278 282330 46422 82030 FIELD COORDINATORS 566287 DUES & SUBSCRIPTIONS 465572 SHARED OFFICE LHSFNA 451452 REBATES TO AFFILIATES 152905 7062782 -26522 78879 3884992 4555589 181592 200370 75718 0 447859 187716 52995 260143 9101152 9161760 70061 0 13339988 14256741 88178 107479 21210 4069 109388 111548 X 13230600 14145193 13230600 14145193 13339988 14256741 689550 225043 0 X X 0 1 X 1 0 141569 7078 134491 306290 180638 125652 260143 SECURITY PURCHASES PENDING SETTLEMENT 4069 4069 X 7824470 225043 225043 7599427 152905 152905 7752332 6909877 0 6909877 152905 152905 7062782 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, 2016 AND 2015, 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, 2016, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2013 THROUGH 2015 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 152,905. PART XII, LINE 4B - OTHER ADJUSTMENTS: REBATES TO AFFILIATES 152,905. NORTH AMERICA 1 6 PROGRAM SERVICE ACTIVITIES SAME AS PROGRAM SERVICES PROVIDED IN THE U.S. SEE MISSION STATEMENT AND FORM 990, PART III. 451452 1 6 0 0 1 6 451452 0 451452 0 0 0 0 0 0 1 MICHIGAN LECET 11135 TRADE CENTER DRIVE STE 100 MONROE MI 48162 383187248 501(C)(5) 50000 MARKET LECET BENEFITS NEW ENGLAND LABORERS' APPRENTICESHIP 26 SOUTH MAIN STRT 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 THE AMERICAN IRELAND FUND 211 CONGRESS STREET BOSTON MA 02110 251306992 501(C)(3) 10000 CONTRIBUTION TO PROGRAM AMERICAN RAINWATER CATCHMENT SYSTEMS ASSOCIATION 7650 S MCCLINTOCK DRIVE STE 103 TEMPE AZ 85284 263607388 501(C)(6) 6500 CONTRIBUTION TO PROGRAM 2 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 146809 0 0 0 744 0 45511 0 30273 0 223337 0 0 0 KATEY BAILEY DIRECTOR OF OPERATIONS 145236 0 0 0 254 0 45023 0 30273 0 220786 0 0 0 ANTHONY MAROCCO MARKETING & BUSINESS DEVEL.REP 125098 0 0 0 7414 0 38780 0 30273 0 201565 0 0 0 ROBERT WRIGHT MARKETING REP 131939 0 0 0 9550 0 40901 0 30273 0 212663 0 0 0 ROBERT RICHARDSON MARKETING REP 126598 0 0 0 5164 0 39245 0 30273 0 201280 0 0 0 WALTER ROBINSON MARKETING REP 126598 0 0 0 3223 0 39245 0 27300 0 196366 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. 201281 HE IS EMPLOYED BY THE ORGANIZATION AS A MARKETING REPRESENTATIVE. TOTAL COMPENSATION AND BENEFITS FOR 2016 WERE $201,281. 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.