Charity Impact Media

Home › Unclassified

Liuna Training and Education Fund

Also known as Liuna Training

Pomfret Center, CT · EIN 23-7042734 · 501(c)(3) · Publicly supported organization (170(b)(1)(A)(vi))
Latest filing: Form 990 for calendar year 2024 (tax year 2024) · View the filing · Correct or respond

Liuna Training and Education Fund reported $12.9 million in revenue and $11.1 million in expenses for calendar year 2024. Of every $100 it spent, $81.88 went to program services, $18.12 to management and general costs and $0.00 to fundraising. Its largest source of revenue was contributions and grants: 85.3% of the total. The highest compensation it reported for one person was $413,969 (EXECUTIVE DIRECTOR). 14 people received more than $100,000 in reportable compensation. Revenue rose 13% between 2019 and 2024. Source: Form 990, 2024.

Where $100 of spending went

Calendar year 2024 · Form 990, Part IX, line 25 · total expenses $11M

For context, the median across 2,433 covered unclassified charities: $88.27 programs, $11.68 management, $0.05 fundraising (medians computed separately, so they may not sum to $100).

Where $100 of revenue came from

Calendar year 2024 · Form 990, Part VIII · total revenue $13M

The 990 scorecard · same measures for every charity, no grades

2024 filing. Median across 2,433 covered charities in this category, from their latest filings.
Measure2024Median
Program services
Part IX 25(B) ÷ 25(A)
81.9%86.7%
Management & general
Part IX 25(C) ÷ 25(A)
18.1%11.5%
Fundraising
Part IX 25(D) ÷ 25(A)
0.0%0.0%
Fundraising cost per $1 of contributions
Part IX 25(D) ÷ Part VIII 1h
$0.00$0.01
Contributions & grants share of revenue
Part VIII 1h ÷ 12
85.3%29.9%
Government grants share of revenue
Part VIII 1e ÷ 12
0.6%3.8%
Program service revenue share
Part VIII 2g ÷ 12
9.9%58.9%
Highest reported compensation
Part VII-A, columns D–F
$413,969$301,601
Highest compensation as share of expenses
Part VII-A ÷ Part IX 25(A)
3.74%1.38%
People paid over $100,000
Part VII, line 2
146
Net assets, in months of expenses
Part X 33(B) ÷ monthly expenses
18.56.8
Independent voting board members
Part VI 1a–1b
18 of 18100.0%

A median is context, not a target: hospitals, universities, food banks and grantmakers spend in very different ways. What these measures can and can't tell you.

What the money paid for, in its own words

2024 · Form 990, Part III · the three largest programs by expense
$1.2M expenses · 12.9% of program spending · revenue $1.2M

Niehs hazardous waste worker training programs were conducted at 7 training centers throughout the united states during 2024. The program has been providing occupantional safety and health education in developing and delivering high quality training to workers who are involved in handling hazardous waste or in responding to emergency releases of hazardous materials since 1987.the organization operated the dol-osha trench excavaction and safety program to train workers who perform work or are seeking employment in the high hazard industry of road contruction and maintenance

$848K expenses · 9.4% of program spending

The annual instructor conference provided professional development to instructors and apprenticeship coordinators during 2024. Liuna Training has been conducting the program since 1992. The program was funded with local Training Fund contributions as reported in part viii, line 1b

$1.0M expenses · 11.4% of program spending

Tri-fund field coordinators promote Education and Training benefits to local area officers of the laborers international union of north america and signatory contractors within the united states on behalf of Liuna Training. This program was funded with local Training Fund contributions as reported in part viii, line 1b

$6.0M all other programs (line 4d)

Highest reported compensation

2024 · Form 990, Part VII, Section A · roles as filed; names are in the filing, not here
RoleFrom this orgFrom related orgsOtherTotal
EXECUTIVE DIRECTOR
Officer, 50.00 hrs/week
$303,772$0$110,197$413,969
ADMINISTRATOR
Officer, 50.00 hrs/week
$234,479$0$117,564$352,043
ASSISTANT DIRECTOR
Officer, 50.00 hrs/week
$229,184$0$118,085$347,269
NATL APPRENTICE COORD.
Highest compensated employee, 40.00 hrs/week
$187,082$0$104,819$291,901
ACCOUNTANT
Highest compensated employee, 40.00 hrs/week
$175,135$0$101,808$276,943
IT MANAGER
Highest compensated employee, 40.00 hrs/week
$174,434$0$101,808$276,242
CURRICULUM MANAGER
Highest compensated employee, 40.00 hrs/week
$150,631$0$93,791$244,422
GRANT MANAGER
Highest compensated employee, 40.00 hrs/week
$117,081$0$82,104$199,185

14 people received more than $100,000 in reportable compensation from Liuna Training and Education Fund (Part VII, line 2). Compensation of current officers, directors and key employees totaled $1.1M (Part IX, line 5).

6 years of filings

Form 990, Parts I, VII, IX and X · each row is that year's own filing, linked
RevenueExpenses
$0$5.0M$10M$15M$20M201920202021202220232024$13M$11M
FilingRevenueExpensesProgramsNet assetsTop pay
2024 ⓘ$13M$11M81.9%$17M$413,969
2023 ⓘ$8.8M$11M80.0%$15M$393,848
2022 ⓘ$9.2M$9.8M75.6%$17M$381,034
2021 ⓘ$9.4M$9.4M75.5%$19M$373,736
2020 ⓘ$8.2M$8.4M71.5%$19M$346,672
2019 ⓘ$11M$12M78.5%$18M$334,065

Governance answers, as filed

2024 · the organization's own yes/no answers; explanations, if any, are in Schedule O of the filing · what each means
  • Voting board members, and how many are independent Part VI, lines 1a–1b18 · 18 independent
  • Audited financial statements Part XII 2bYes
  • Conflict-of-interest policy Part VI 12aYes
  • Whistleblower policy Part VI 13Yes
  • Document retention policy Part VI 14Yes
  • Independent process for top executive pay Part VI 15aYes
  • Board given the 990 before filing Part VI 11aYes
  • Family or business ties among insiders Part VI 2Yes
  • Aware of a significant diversion of assets Part VI 5No
  • Excess benefit transaction with an insider Part IV 25aNo
  • Loans to or from insiders outstanding Part IV 26No
  • Lobbying, or a 501(h) election in effect Part IV 4Yes
  • Over $15,000 of professional fundraising services Part IV 18No
  • Over $10,000 of activity outside the U.S. Part IV 14bYes
  • Employees Part I, line 529

Correct a figure or respond

Every number above is copied from Liuna Training and Education Fund's own Form 990. If one doesn't match the filing, that's our error and we'll fix it. If you work for Liuna Training and Education Fund, you can publish a response that is linked from this page.

Similar-sized charities in this cause

All unclassified charities · Largest charities in Connecticut

Questions people ask

How much of Liuna Training and Education Fund's spending goes to programs?

In calendar year 2024, Liuna Training and Education Fund reported that 81.9% of its $11.1 million in expenses went to program services, 18.1% to management and general and 0.0% to fundraising (Form 990, Part IX).

How much does Liuna Training and Education Fund pay its top executive?

The largest total compensation Liuna Training and Education Fund reported for one person in calendar year 2024 was $413,969, for the role of EXECUTIVE DIRECTOR (Form 990, Part VII, including compensation from related organizations and other compensation).

Where does Liuna Training and Education Fund get its money?

Of $12.9 million in revenue in calendar year 2024, 85.3% came from contributions and grants (including 0.6% from government grants) and 9.9% from program service revenue (Form 990, Part VIII).

Is Liuna Training and Education Fund a registered charity?

The IRS lists EIN 23-7042734 as a 501(c)(3) organization (publicly supported organization (170(b)(1)(a)(vi))), and its records show contributions as tax-deductible. Form 990 filings on record here cover tax years 2019, 2020, 2021, 2022, 2023, 2024. A filing shows what the organization reported; it doesn't by itself show whether a program works.

Sources

  • 2024: Form 990 for calendar year 2024, object 202543219349305799 · read the filing · XML
  • 2023: Form 990 for calendar year 2023, object 202413069349301406 · read the filing
  • 2022: Form 990 for calendar year 2022, object 202313149349304886 · read the filing
  • 2021: Form 990 for calendar year 2021, object 202213059349302341 · read the filing
  • 2020: Form 990 for calendar year 2020, object 202132999349301023 · read the filing
  • 2019: Form 990 for calendar year 2019, object 202032939349300773 · read the filing

All filings for EIN 23-7042734: ProPublica Nonprofit Explorer · IRS Tax Exempt Organization Search. Figures are as the organization reported them; we have not audited them.