Upstate New York Engineers Training Fund in Rochester, New York (NY)

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Upstate New York Engineers Training Fund
Employer Identification Number (EIN)160954711
Name of OrganizationUpstate New York Engineers Training Fund
AddressPO BOX 92600, Rochester, NY 14692-0600
ActivitiesJob training, counseling, or assistance, Other school related activities
SubsectionEducational Organization
Ruling Date12/1968
DeductibilityContributions are deductible
FoundationOrganizations operated solely for the benefit of and in conjunction with organizations described in 10 through 16 above
OrganizationTrust
Exempt Organization StatusUnconditional Exemption
Tax Period03/2014
Assets$1,000,000 to $4,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$3,675,325
Amount of Income$1,528,040
Form 990 Revenue Amount$1,321,372
National Taxonomy of Exempt Entities (NTEE)Employment, Job-Related: Vocational Training


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Amount of income in 2014: $1,528,040
Upstate New York Engineers Training Fund: 

 $1,528,040
Other organizations performing similar types of work: 

 $1,817,828

Assets in 2014: $3,675,325
Upstate New York Engineers Training Fund: 

 $3,675,325
Other organizations performing similar types of work: 

 $1,666,251

Expenses in 2014: $1,141,314
Upstate New York Engineers Training Fund: 

 $1,141,314
Other organizations performing similar types of work: 

 $1,731,649

Income to expenses ratio in 2014: 1.3
This organization: 

 1.3
Other organizations performing similar types of work: 

 1.1

Expenses allocated to program services in 2007: 88.6%
This organization: 

 88.6%
Other organizations performing similar types of work: 

 0.0%

Number of employees in 2014: 19
Upstate New York Engineers Training Fund: 

 19
Other organizations performing similar types of work: 

 24

Grants share in income in 2014: 8.4%
Upstate New York Engineers Training Fund: 

 8.4%
Other organizations performing similar types of work: 

 8.6%

Financial snapshot ($)

Revenue for 2014

Assets at the end of 2014

Functional expenses for 2014

Support schedule

Checklist
201220132014
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?NoYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNo
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?YesYes
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?NoNo
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?NoNo
Did the organization obtain separate, independent audited financial statements for the tax year?YesYes
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoNo
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNo
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?YesYes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
2011201220132014
The number reported in Box 3 of Form 109632
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return1819
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNoNo
Has it filed a Form 990-T for this year?NoNo
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0$0
Gross receipts for public use of club facilities $0$0$0$0
Gross income from members or shareholders$0$0$0$0
Gross income from other sources$0$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
201220132014
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$0$0
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$0$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization00
Total number of independent contractors who received more than $100,000 of compensation from the organization00
Statement of Revenue
2011201220132014
Total revenue$1,389,466$1,628,883$1,646,707$1,321,372
Contributions, Gifts, Grants and Other Similar Amounts$99,352$120,446$99,191$111,276
Program Service Revenue$1,246,596$1,427,300$1,203,857$1,047,642
900099$1,203,857$1,047,642
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$47,900$37,322$292,721$93,167
Income from investment of tax-exempt bond proceeds$0$0$0$0
Royalties$0$0$0$0
Net rental income$27,864$32,374$40,146$41,154
Gross rents (Real / Personal)$27,864 / $0$32,374 / $0$40,146 / $0$41,154 / $0
Less: rental expenses (Real / Personal)$0 / $0$0 / $0$0 / $0$0 / $0
Rental income or (loss) (Real / Personal)$27,864 / $0$32,374 / $0$40,146 / $0$41,154 / $0
Net gain/loss from sales of assets other than inventory$-32,777$5,627$9,169$19,735
Gross amount from sales of assets other than inventory (Securities / Other)$409,302 / $0$90,301 / $0$403,805 / $0$226,403 / $0
Less: cost or other basis and sales expenses (Securities / Other)$442,079 / $0$84,674 / $0$394,636 / $0$206,668 / $0
Gain or (loss) (Securities / Other)$-32,777 / $0$5,627 / $0$9,169 / $0$19,735 / $0
Net income/loss from fundraising events$0$0$0$0
Net income/loss from gaming activities$0$0$0$0
Net income/loss from sales of inventory$0$0$0$0
Miscellaneous Revenue$531$5,814$1,623$8,398
900099$1,623$8,398
All other revenue$0$0
Statement of Functional Expenses
2011201220132014
Total functional expenses$1,532,561$1,467,793$1,132,416$1,141,314
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$96,523$117,813$0$0
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$263,190$255,193$230,007$240,269
Pension plan accruals and contributions$84,000$92,386
Other employee benefits$50,861$55,096
Payroll taxes$46,820$34,378$24,721$28,255
Fees for services (non-employees)
Management$0$0
Legal$40,013$22,035
Accounting$12,750$13,750
Lobbying$0$0
Professional fundraising services$0$0$0$0
Investment management fees$2,061$3,673
Other$47,469$60,381
Advertising and promotion$0$0
Office expenses$14,665$18,318
Information technology$0$0
Royalties$0$0
Occupancy$53,130$54,610
Travel$17,972$18,007
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$1,259$4,260
Interest$0$0
Payments to affiliates$66,196$77,837
Depreciation, depletion, and amortization$176,403$141,870
Insurance$55,560$52,012
Other expenses$7,500$87,214
Other expenses$69,981$79,872
Other expenses$91,019$52,500
Other expenses$93,259$44,332
Other expenses$-6,410$-5,363
Balance Sheet
2011201220132014
Total assets$2,739,128$2,926,579$3,437,762$3,675,325
Cash - non-interest-bearing$43,020$76,096
Savings and temporary cash investments$1,051,379$523,051
Pledges and grants receivable, net$65,021$15,270
Accounts receivable, net$336,443$83,000
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$0$0
Prepaid expenses and deferred charges$47,551$49,743
Land, buildings, and equipment: cost or other basis$868,212$924,745
Investments - publicly traded securities$624,786$1,515,201
Investments - other securities$401,350$488,219
Investments - program-related$0$0
Intangible assets$0$0
Other assets$0$0
Total liabilities$92,695$110,024$100,527$82,423
Accounts payable and accrued expenses$100,527$82,423
Grants payable$0$0
Deferred revenue$0$0
Tax-exempt bond liabilities$0$0$0$0
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$0$0$0$0
Unsecured notes and loans payable to unrelated third parties$0$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$0$0
Total net assets or fund balances$2,646,433$2,816,555$3,337,235$3,592,902
Unrestricted net assets$0$0
Temporarily restricted net assets$0$0
Permanently restricted net assets$0$0
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$2,816,555$3,337,235$3,592,902
Reason for Public Charity Status (for 2014)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2010 - 2014)
2010 - 2014 Total
Public support$6,604,246
Subtotal$6,604,246
Gifts, grants, contributions, and membership fees received$545,979
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$6,058,267
Gross receipts from activities that are not an unrelated trade or business under section 513$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Less$0
Amounts received from disqualified persons$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$7,024,636
Public support$6,604,246
Subtotal$420,390
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$420,390
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income$0
Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$1,171,457$1,311,599$1,144,537$1,120,829$1,228,456$1,489,932$1,539,725$1,562,704
Contributions, gifts, grants, and similar amounts received$68,043$70,144$61,092$52,863$58,055$89,717$86,571$114,264
Contributions to donor advised funds$0$0
Direct public support$0$0$0$0$0$0$0$0
Indirect public support$0$0$0$0$0$0$0$0
Government contributions (grants)$68,043$70,144$61,092$52,863$58,055$89,717$86,571$114,264
Program service revenue including government fees and contracts$959,663$1,089,107$985,634$978,345$1,099,105$1,293,988$1,301,144$1,354,031
Membership dues and assessments$0$0$0$0$0$0$0$0
Interest on savings and temporary cash investments$55,274$57,830$31,629$30,152$23,514$31,937$44,334$40,647
Dividends and interest from securities$0$0$25,337$29,327$2,719$0$0$0
Net rental income or (loss)$9,415$17,820$18,546$17,970$18,728$23,363$17,870$22,395
Gross rents$9,415$17,820$18,546$17,970$18,728$23,363$17,870$22,395
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$0$0$0$0$23,291$23,657$20,684$17,337
Gain or (loss) from sales of assets other than inventory$72,002$0$0$0$3,044$27,270$0$430
Gross amount from sales of assets other than inventory$72,002$0$0$150,000$53,044$230,000$0$250,000
Less: cost or other basis and sales expenses$0$0$0$150,000$50,000$202,730$0$249,570
Net income or (loss) from special events and activities$0$0$0$0$0$0$0$0
Gross revenue$0$0$0$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0$0$0$0
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0$0
Other revenue$7,060$76,698$22,299$12,172$0$0$69,122$13,600
Total expenses$652,128$856,638$840,856$1,004,169$1,117,703$1,374,953$1,416,023$1,386,835
Program services$569,243$757,122$730,517$876,029$989,213$1,235,570$1,271,564$1,228,059
Management and general$82,885$99,516$110,339$128,140$128,490$139,383$144,459$158,776
Fundraising$0$0$0$0$0$0$0$0
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$1,968,081$2,423,042$2,727,153$2,844,598$2,972,091$3,127,883$3,338,983$3,596,587
Excess or (deficit) for the year$519,329$454,961$303,681$116,660$110,753$114,979$123,702$175,869
Net assets or fund balances at beginning of year$1,448,752$1,968,081$2,423,042$2,727,153$2,844,598$2,972,091$3,127,883$3,338,983
Other changes in net assets or fund balances$0$0$430$785$16,740$40,813$87,398$81,735
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$1,386,835$1,228,059$158,776$0
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$283,203$193,175$90,028$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$30,575$30,575$0$0
Salaries and wages of employees not included above$152,989$152,989$0$0
Pension plan contributions not included above$39,754$39,754$0$0
Employee benefits not included above$19,026$19,026$0$0
Payroll taxes$35,340$28,719$6,621$0
Professional fundraising fees$0$0$0$0
Accounting fees$12,700$0$12,700$0
Legal fees$5,279$0$5,279$0
Supplies$9,583$0$9,583$0
Telephone$8,654$6,557$2,097$0
Postage and shipping$0$0$0$0
Occupancy$131,578$127,540$4,038$0
Equipment rental and maintenance$117,874$117,874$0$0
Printing and publications$0$0$0$0
Travel$8,916$8,916$0$0
Conferences, conventions, and meetings$10,094$5,767$4,327$0
Interest$0$0$0$0
Depreciation, depletion, etc.$133,603$133,603$0$0
Other expenses not covered above$387,667$363,564$24,103$0
Balance Sheets
20002001200220032004200520062007
Total assets$2,024,098$2,523,081$2,789,542$2,893,625$3,028,964$3,260,325$3,389,724$3,646,281
Cash - non-interest-bearing$28,501$40,885$30,506$31,673$51,357$41,095$16,191$14,712
Savings and temporary cash investments$1,227,366$1,710,328$1,293,923$1,309,593$1,196,395$1,334,947$873,149$960,826
Accounts receivable less allowance for doubtful accounts$71,000$71,101$46,586$55,790$116,843$83,000$143,112$127,310
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Grants receivable$47,752$52,096$50,649$41,006$22,844$65,632$42,418$65,638
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Inventories for sale or use$0$0$0$0$0$0$0$0
Prepaid expenses and deferred charges$29,452$30,223$28,702$30,966$32,722$32,017$36,056$40,415
Investments - publicly-traded securities$350,007$100,945
Investments - other securities$0$0$693,232$568,563$100,618$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0$0
Investments - other$0$0$0$0$754,498$1,018,780$1,203,941$1,607,141
Land, buildings, and equipment less accumulated depreciation$606,338$618,448$645,944$856,034$753,687$684,182$724,850$729,294
Other assets, including program-related investments$13,689$0$0$0$0$672$0$0
Total liabilities$56,017$100,039$62,389$49,027$56,873$132,442$50,741$49,694
Accounts payable and accrued expenses$56,017$100,039$62,389$49,027$56,873$132,442$50,741$49,694
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$0$0$0$0$0$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$0$0$0$0$0$0$0$0
Other liabilities$0$0$0$0$0$0$0$0
Total liabilities and net assets/fund balances$2,024,098$2,523,081$2,789,542$2,893,625$3,028,964$3,260,325$3,389,724$3,646,281
Total net assets or fund balances$1,968,081$2,423,042$2,727,153$2,844,598$2,972,091$3,127,883$3,338,983$3,596,587
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$0$0$0$0$0$0$0$0
Total revenue, gains, and other support per audited financial statements$0$0$0$0$0$0$0$0
Other expenses$0$0$0$0$0$0$0$0
Net unrealized gains on investments$0$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Other revenue$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$0$0$0$0$0$0$0$0
Total expenses and losses per audited financial statements$0$0$0$0$0$0$0$0
Other revenue$0$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Other expenses$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
40$61,915$27,649$0
40$68,671$29,562$0
1$7,846$0$0
35$60,447$27,113$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings8
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?Yes
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?Yes
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?Yes
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 200611
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$13,600$80,809$1,354,031
Program service revenue
Program service revenue 1000000$000$0$1,354,031
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$40,647$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$0Real property rental income that does not depend on the income or profits derived by the person leasing the property and is excluded by section 512(b)(3)$22,395$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$17,337$0
Gain or (loss) from sales of assets other than inventory000000$0Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))$430$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenueConstruction$13,60000$0$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
The total number of donor advised funds owned at the end of the tax year$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that normally receives: less than 1/3 of its support from gross investment income and unrelated taxable business income and more than 1/3 of its support from contribution, membership fees
Support Schedule
19992000200120022003200420052006
Total$883,139$1,123,097$1,272,308$1,100,606$1,039,227$1,230,023$1,532,970$1,558,001
Gifts, grants, and contributions received$0$0$0$0$0$0$86,571$86,571
Membership fees received$0$0$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$796,956$970,663$1,088,843$1,013,060$966,587$1,083,105$1,280,988$1,301,144
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$57,619$53,082$88,454$54,230$55,025$67,451$78,013$82,888
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$28,564$99,352$95,011$33,316$17,615$79,467$87,398$87,398
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Unrelated Trade or Business Income (for 2009)
IncomeExpensesNet
Total$693$0$693
Gross receipts or sales less returns and allowances$0$0$0
Cost of goods sold$0$0$0
Gross profit$0$0$0
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$693$0$0
Rent income$0$0$0
Unrelated debt-financed income$0$0$0
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$0$0$0
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2009)
Total deductions$0
Compensation of officers, directors, and trustees$0
Salaries and wages$0
Repairs and maintenance$0
Bad debts$0
Interest$0
Taxes and licenses$0
Charitable contributions$0
Depreciation$0
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$0
Excess exempt expenses$0
Excess readership costs$0
Other deductions$0
Unrelated business taxable income$0
Unrelated business taxable income before net operating loss deduction$693
Net operating loss deduction$0
Unrelated business taxable income before specific deduction$693
Specific deduction$1,000
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1New York District Council Crpntrs Apprntcshp Jrnymn Retraing Educa395 Hudson Street, New York, NY 10014-3669NY1967-07$14,484,941
2Education Fund Local 580501 W 42nd St, New York, NY 10036-6205NY1969-11$9,940,795
3New York Lathers Apprenticeship Fund, 46 Ml Loc Apprent Fund260 E 78th St, New York, NY 10075-2037NY1981-02$1,548,908
4Upstate New York Engineers Training FundPO BOX 92600, Rochester, NY 14692-0600NY1968-12$1,528,040
5Rochester Electrical Joint Apprenticeship And Training Tr2300 E River Rd, Rochester, NY 14623-1099NY1998-02$729,456
6John E Sackett Foundation Inc, Girvin & Ferlazzo PcC/O Girvin Ferlazzo20 Corporate, Albany, NY 12211NY$286,353
7Rural Capital Area Workforce Development Board Inc2701 Gattis School Bldg B 101, Round Rock, TX 78664-3820TX1988-08$22,694,761
8Worksystems Inc1618 Sw First Ave Suite 450, Portland, OR 97201-5716OR1985-02$16,726,024
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10Commercial Employees Local 94-94a Training Program331 W 44th St # 337, New York, NY 10036-5402NY1983-12$12,665,724
11Hawthorne Valley Association Inc330 Rte 21c, Ghent, NY 12075NY1972-02$12,391,283
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15Tehama County Opportunity Center Inc1040 Washington St, Red Bluff, CA 96080-2747CA1968-03$8,801,824
16Suncoast Workforce Board Inc1112 Manatee Ave E, Bradenton, FL 34208-2152FL1984-05$8,431,433
17Uaw-Labor Employment And Training Corporation11010 Artesia Blvd, Cerritos, CA 90703-2551CA1985-07$7,720,716
18New York State Linemans Safety Training FundPO BOX 58, East Syracuse, NY 13057-0058NY1979-02$5,224,795
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Number of organizations performing similar types of work
Alaska6
Alabama2
Arkansas3
Arizona3
California38
Colorado3
Connecticut3
District of Columbia6
Delaware1
Florida12
Georgia5
Hawaii5
Iowa2
Illinois14
Indiana6
Kansas1
Kentucky1
Louisiana2
Massachusetts9
Maryland3
Maine2
Michigan11
Minnesota3
Missouri10
Mississippi1
Montana2
North Carolina2
Nebraska1
New Jersey5
New Mexico1
Nevada4
New York17
Ohio8
Oklahoma3
Oregon12
Pennsylvania13
Rhode Island1
Tennessee1
Texas10
Utah1
Virginia5
Washington7
Wisconsin7
West Virginia2
International1
Total255

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