2014-03-21T15:21:46-05:00 2013-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2013-01-01 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 2014-03-21 1 JOANN WOODSON P01293745 2023319880 2013 2015-11-30 17:44:51Z CHRISTOPHER P ENGQUIST 905 16TH STREET NW WASHINGTON DC 20006 15925823 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. 13 12 24 0 0 0 0 0 6220279 6989487 967082 390232 -144 339 7187217 7380058 285079 127325 0 0 3383491 3175052 0 0 0 3020771 2976112 6689341 6278489 497876 1101569 10452955 11881706 211224 67426 10241731 11814280 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 4 0 1 24 1 0 0 0 0 0 0 X 13 12 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 37.50 X 190189 0 85463 LINDA PRISCILLA ACCOUNTING MGR 37.50 X 127609 0 68680 ED HENSLEY MARKET REP. 37.50 X 114471 0 62480 KATEY BAILEY COMPUTER SERVICES 37.50 X 119356 0 66342 ROBERT WRIGHT MARKET REP. 37.50 X 120390 0 61572 EDDIE SACHETTI MARKET REP. 37.50 X 114545 0 63735 HUGO CARBALLO MARKET REP. 37.50 X 113925 0 61222 900485 0 469494 11 0 1 0 0 PARTICIPANT CONTRIBUTIONS 900099 6989487 6989487 6989487 231405 231405 8704592 8545765 158827 158827 158827 OTHER INCOME 900099 339 339 339 7380058 6989487 0 390571 127325 471941 1630651 503715 419222 149523 6660 23500 15000 34074 18346 190989 92593 277296 313344 72721 21259 75796 DUES & SUBSCRIPTIONS 655633 FIELD COORDINATORS 525950 SHARED OFFICE LHSFNA 512099 REBATES TO AFFILIATES 140852 6278489 45790 347677 1476215 1880745 141847 294724 1138364 1106973 30624 31391 8758479 9327169 10452955 11881706 171123 39442 40101 27984 211224 67426 X 10241731 11814280 10241731 11814280 10452955 11881706 1101569 470980 0 X X 0 1 X 1 0 513805 513805 0 624559 593168 31391 31391 SECURITY PURCHASES PENDING SETTLEMENT 27984 27984 X 7710186 470980 470980 7239206 140852 140852 7380058 6137637 0 6137637 140852 140852 6278489 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 YEAR ENDED DECEMBER 31, 2013, 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, 2013, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2010 THROUGH 2012 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 140,852. PART XII, LINE 4B - OTHER ADJUSTMENTS: REBATES TO AFFILIATES 140,852. NORTH AMERICA 1 6 PROGRAM SERVICE ACTIVITIES SAME AS PROGRAM SERVICES PROVIDED IN THE U.S. SEE MISSION STATEMENT AND FORM 990, PART III. 512099 1 6 0 0 1 6 512099 0 512099 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 AGC CONSTRUCTION EDUCATION FOUNDATION 3095 BEACON BOULEVARD WEST SACRAMENTO CA 956913482 680463586 501(C)(3) 25000 GENERAL SUPPORT 1 1 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 CHRIS ENGQUIST EXEC. DIR 178118 0 0 0 12071 0 56160 0 29303 0 275652 0 0 0 LINDA PRISCILLA ACCOUNTING MGR 127191 0 0 0 418 0 40039 0 28641 0 196289 0 0 0 ED HENSLEY MARKET REP. 113291 0 0 0 1180 0 34224 0 28256 0 176951 0 0 0 KATEY BAILEY COMPUTER SERVICES 119225 0 0 0 131 0 37607 0 28735 0 185698 0 0 0 ROBERT WRIGHT MARKET REP. 111595 0 0 0 8795 0 32908 0 28664 0 181962 0 0 0 EDDIE SACHETTI MARKET REP. 111595 0 0 0 2950 0 35186 0 28549 0 178280 0 0 0 HUGO CARBALLO MARKET REP. 111595 0 0 0 2330 0 32614 0 28608 0 175147 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. 174546 HE IS EMPLOYED BY THE ORGANIZATION AS A MARKETING REPRESENTATIVE. TOTAL COMPENSATION AND BENEFITS FOR 2013 WERE $174,546. 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.