2016-04-15T16:37:34-05:00 2015-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2015-01-01 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 2016-04-15 1 JOANN WOODSON CPA P01293745 2023319880 2015 2016-09-27 15:27:22Z BRIAN DONOHUE 905 16TH STREET NW WASHINGTON DC 20006 11349288 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 6825098 7137119 498768 597184 0 0 7323866 7734303 335531 205609 0 0 3132894 3234607 0 0 0 3214954 2820846 6683379 6261062 640487 1473241 12579017 13339988 153184 109388 12425833 13230600 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, LEGISLATIVE ACTIVITIES 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 1 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 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 REGI PHELPS CO-CHAIRMAN 2.00 X X 0 0 0 ROBERT EPIFANO TRUSTEE 2.00 X 0 0 0 JOHN PENN TRUSTEE 2.00 X 0 0 0 CHRIS ENGQUIST EXEC. DIR THROUGH 1/31/15 37.50 X 30295 0 9099 LINDA PRISCILLA ACCOUNTING MGR 37.50 X 138111 0 70801 BRIAN DONOHUE EXEC. DIR 10.00 X 28500 0 7125 ROBERT WRIGHT MARKET REP. 37.50 X 128364 0 64101 WALTER ROBINSON MARKET REP. 37.50 X 121242 0 64447 KATEY BAILEY COMPUTER SERVICES 37.50 X 130069 0 68475 ANTHONY MAROCCO MARKET REP. 37.50 X 124692 0 50294 EDGAR SANTANA MARKET REP. 37.50 X 121399 0 64242 822672 0 398584 11 0 1 0 0 PARTICIPANT CONTRIBUTIONS 900099 7137119 7137119 7137119 399509 399509 3812660 3614985 197675 197675 197675 7734303 7137119 0 597184 205609 283931 1734822 533550 531219 151085 2800 24250 35597 76158 176248 153904 210428 316917 109115 24093 77935 FIELD COORDINATORS 520394 DUES & SUBSCRIPTIONS 494816 SHARED OFFICE LHSFNA 442180 REBATES TO AFFILIATES 156011 6261062 55299 -26522 2526014 3884992 283980 181592 74710 75718 395121 342126 37626 52995 9582258 9101152 19130 70061 12579017 13339988 136832 88178 16352 21210 153184 109388 X 12425833 13230600 12425833 13230600 12579017 13339988 1473241 -668474 0 X X 0 1 X 1 0 395121 342126 52995 52995 SECURITY PURCHASES PENDING SETTLEMENT 21210 21210 X 6909818 -668474 -668474 7578292 156011 156011 7734303 6105051 0 6105051 156011 156011 6261062 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, 2015 AND 2014, 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, 2015, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2012 THROUGH 2014 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 156,011. PART XII, LINE 4B - OTHER ADJUSTMENTS: REBATES TO AFFILIATES 156,011. NORTH AMERICA 1 6 PROGRAM SERVICE ACTIVITIES SAME AS PROGRAM SERVICES PROVIDED IN THE U.S. SEE MISSION STATEMENT AND FORM 990, PART III. 442180 1 6 0 0 1 6 442180 0 442180 0 0 0 0 0 0 1 MICHIGAN LECET 11135 TRADE CENTER DRIVE STE 100 MONROE MI 48162 383187248 501(C)(5) 75000 CONTRIBUTION TO PROGRAM 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 SONS OF ITALY 219 E STRET NW WASHIONGTON DC 20002 236276526 501(C)(3) 10000 CONTRIBUTION TO PROGRAM AGC CONSTRUCTION EDUCATION FUND 3095 BEACON BOULEVARD WEST SACRAMENTO CA 95691 680463586 501(C)(3) 35000 COALITION TRANSPORTATION CALIFORNIA 925 L STREET STE 220 SACRAMENTO CA 95814 680354406 501(C)(4) 35000 COALITION 3 3 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 MGR 137652 0 0 0 459 0 42672 0 28129 0 208912 0 0 0 ROBERT WRIGHT MARKET REP. 119904 0 0 0 8460 0 37170 0 26931 0 192465 0 0 0 WALTER ROBINSON MARKET REP. 118365 0 0 0 2877 0 36693 0 27754 0 185689 0 0 0 KATEY BAILEY COMPUTER SERVICES 129845 0 0 0 224 0 40252 0 28223 0 198544 0 0 0 ANTHONY MAROCCO MARKET REP. 117439 0 0 0 7253 0 36406 0 13888 0 174986 0 0 0 EDGAR SANTANA MARKET REP. 118365 0 0 0 3034 0 36693 0 27549 0 185641 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. 185035 HE IS EMPLOYED BY THE ORGANIZATION AS A MARKETING REPRESENTATIVE. TOTAL COMPENSATION AND BENEFITS FOR 2015 WERE $185,035. 0 FORM 990, PART VI, SECTION B, LINE 11 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.