LIUNA TRAINING AND EDUCATION FUND (EIN 237042734) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1969

Legal Domicile

Principal Officer

JOHN J LECONCHE

Phone

8609740800

Tax Period

2023-01-01 to 2023-12-31

LIUNA TRAINING AND EDUCATION FUND, founded in 1969, is a community nonprofit that reported $8.8M in total revenue in fiscal year 2023. Expenses of $10.6M exceeded revenue, resulting in a 21% operating deficit.

Mission

PROVIDE TRAINING FUNDS WITH EDUCATION, TRAINING MATERIALS, AND PROFESSIONAL CONSULTATION.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $7,418,514

Program Service Revenue $721,525

Investment Income $615,820

Other Revenue $0

TOTAL REVENUE $8,755,859

Expense Breakdown

Grants Paid $0

Salaries & Benefits $4,520,384

Fundraising Expenses $0

Program Expenses $8,469,061

Other Expenses $6,065,627

TOTAL EXPENSES $10,586,011

Year-over-Year Comparison

	2023	2022	Change
Revenue	$8,755,859	$9,208,602	0.0%
Expenses	$10,586,011	$9,800,430	+0.1%
Net Income	$-1,830,152	$-591,828	+2.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✓ Lobbying ✗ Political Activity ✓ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✓ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$1,076,148

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TERENCE M O'SULLIVAN	CO-CHAIRMAN (TO 4/23)	3.00	Officer Director	$0	$0	$0
EDWARD J HYNDS JR	CO-CHAIRMAN (TO 3/23)	3.00	Officer Director	$0	$0	$0
JOSEPH KOPPERS	CO-CHAIRMAN	3.00	Officer Director	$0	$0	$0
BRENT BOOKER	CO-CHAIRMAN (AS OF 5/23)	3.00	Officer Director	$0	$0	$0
JOHN PENN	UNION TRUSTEE (TO 4/23)	1.00	Director	$0	$0	$0
TERRENCE M HEALY	UNION TRUSTEE	1.00	Director	$0	$0	$0
RAYMOND M POCINO	UNION TRUSTEE (TO 4/23)	1.00	Director	$0	$0	$0
JOSEPH S MANCINELLI	UNION TRUSTEE	1.00	Director	$0	$0	$0
ROCCO DAVIS	UNION TRUSTEE (TO 4/23)	1.00	Director	$0	$0	$0
DENNIS L MARTIRE	UNION TRUSTEE	1.00	Director	$0	$0	$0
MICHAEL SABITONI	UNION TRUSTEE (AS OF 5/23)	1.00	Director	$0	$0	$0
ROBERT F ABBOTT	UNION TRUSTEE (AS OF 5/23)	1.00	Director	$0	$0	$0
ERNIE ORDONEZ	UNION TRUSTEE (AS OF 5/23)	1.00	Director	$0	$0	$0
DONATO BIANCO	UNION TRUSTEE (AS OF 5/23)	1.00	Director	$0	$0	$0
DAVID FRYE	UNION TRUSTEE (AS OF 5/23)	1.00	Director	$0	$0	$0
ARMAND E SABITONI	UNION TRUSTEE (TO 4/23)	1.00	Director	$0	$0	$0
THOMAS E DAPP	MANAGEMENT TRUSTEE	1.00	Director	$0	$0	$0
EDWARD J HYNDS JR	MANAGEMENT TRUSTEE (TO 3/23)	1.00	Director	$0	$0	$0
FRED L VALENTINE	MANAGEMENT TRUSTEE (TO 1/23)	1.00	Director	$0	$0	$0
DAVID F RAMPONE	MANAGEMENT TRUSTEE	1.00	Director	$0	$0	$0
WILLIAM KOPONEN	MANAGEMENT TRUSTEE	1.00	Director	$0	$0	$0
JACK KOCSIS	MANAGEMENT TRUSTEE	1.00	Director	$0	$0	$0
MATT STAINTON	MANAGEMENT TRUSTEE	1.00	Director	$0	$0	$0
ANTHONY LANCIA	MANAGEMENT TRUSTEE (AS OF 11/23)	1.00	Director	$0	$0	$0
KEN GONYA	MANAGEMENT TRUSTEE (AS OF 11/23)	1.00	Director	$0	$0	$0
BRADY STEVENS	MANAGEMENT TRUSTEE (AS OF 4/23)	1.00	Director	$0	$0	$0
JOHN J LECONCHE	EXECUTIVE DIRECTOR	50.00	Officer	$287,320	$106,528	$393,848
BERNADETTE RIVERA	ASSISTANT DIRECTOR	50.00	Officer	$223,167	$114,650	$337,817
LAWRENCE A BALDINO	ADMINISTRATOR	50.00	Officer	$229,317	$115,166	$344,483
JUSTIN CLAYWELL	PROGRAM COORDINATOR	40.00	Highest	$119,166	$80,547	$199,713
GAVIN CALDWELL	ACCOUNTANT	40.00	Highest	$167,537	$99,503	$267,040
JAMES R URTZ III	NATL APPRENTICE COORD.	40.00	Highest	$176,340	$102,412	$278,752
JAMES WU	CURRICULUM MANAGER	40.00	Highest	$144,800	$91,775	$236,575
JASON DESILVA	IT MANAGER	40.00	Highest	$167,264	$99,503	$266,767

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$8,755,859	$10,586,011	$15,742,000	$-1,830,152
2022	$9,208,602	$9,800,430	$17,198,985	$-591,828
2021	$9,381,853	$9,395,867	$19,387,955	$-14,014
2020	$8,151,616	$8,370,778	$19,015,061	$-219,162
2019	$11,449,175	$11,674,706	$18,452,990	$-225,531
2018	$11,380,845	$10,884,333	$18,022,053	$496,512

LIUNA TRAINING AND EDUCATION FUND