INTERNATIONAL UNION OF OPERATING ENGINEERS LCL 399 ED TRAINING FUND: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: INTERNATIONAL UNION OF OPERATING ENGINEERS LCL 399 ED TRAINING FUND (EIN 36-3957585)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-11-07
IRS object ID: 202503119349304165
Schema version: 2024v5.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule B
Schedule D
Schedule I
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-11-07T15:15:44-06:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	320043599	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	LEGACY PROFESSIONALS LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	4 WESTBROOK CORPORATE CTR STE 700	AddressLine1Txt
City	WESTCHESTER	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60154	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	363957585	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	INT'L UNION OF OPERATING ENGINEERS LOCAL	BusinessNameLine1Txt
Business Name Line2	399 EDUCATIONAL TRAINING FUND	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	INTL	BusinessNameControlTxt
Phone	3123729870	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2260 S GROVE STREET	AddressLine1Txt
City	CHICAGO	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60616	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	PATRICK KELLY	PersonNm
Person Title	MANAGING DIRECTOR	PersonTitleTxt
Phone	3123729870	PhoneNum
Signature	2025-11-07	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ERIC WALLIN	PreparerPersonNm
PTIN	P01633047	PTIN
Phone	3123680500	PhoneNum
Preparation	2025-11-07	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	PATRICK KELLY	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2260 S GROVE STREET	AddressLine1Txt
City	CHICAGO	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60616	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$8,220,164	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Trust	Yes (X)	TypeOfOrganizationTrustInd
Formation	1994	FormationYr
Legal Domicile State	IL	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE EDUCATIONAL ASSISTANCE TO ELIGIBLE PARTICIPANTS	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	17	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$443,990	PYContributionsGrantsAmt
CY Contributions Grants	$205,090	CYContributionsGrantsAmt
PY Program Service Revenue	$5,848,863	PYProgramServiceRevenueAmt
CY Program Service Revenue	$6,978,924	CYProgramServiceRevenueAmt
PY Investment Income	$778,934	PYInvestmentIncomeAmt
CY Investment Income	$1,035,776	CYInvestmentIncomeAmt
PY Other Revenue	$34,779	PYOtherRevenueAmt
CY Other Revenue	$374	CYOtherRevenueAmt
PY Total Revenue	$7,106,566	PYTotalRevenueAmt
CY Total Revenue	$8,220,164	CYTotalRevenueAmt
PY Grants And Similar Paid	$150,866	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$219,466	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$982,974	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,101,262	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$3,694,212	PYOtherExpensesAmt
CY Other Expenses	$3,817,492	CYOtherExpensesAmt
PY Total Expenses	$4,828,052	PYTotalExpensesAmt
CY Total Expenses	$5,138,220	CYTotalExpensesAmt
PY Revenues Less Expenses	$2,278,514	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$3,081,944	CYRevenuesLessExpensesAmt
Total Assets BOY	$27,195,926	TotalAssetsBOYAmt
Total Assets EOY	$30,803,774	TotalAssetsEOYAmt
Total Liabilities BOY	$13	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$13	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$27,195,913	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$30,803,761	NetAssetsOrFundBalancesEOYAmt
Mission	TO EDUCATE AND TRAIN THE MEMBERS IN THE CRAFT REPRESENTED BY THE INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL NO 399.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	TO PROVIDE EDUCATIONAL ASSISTANCE TO ELIGIBLE PARTICIPANTS.	Desc
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	Yes (1)	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	12	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	17	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	8	GoverningBodyVotingMembersCnt
Independent Voting Member	8	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	0	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	0	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	0	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PATRICK KELLY - MANAGING DIRECTOR	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	3123729870	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2260 S GROVE STREET	AddressLine1Txt
City	CHICAGO	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60616	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd	Key EmployeeKeyEmployeeInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
RYAN EGAN
TRUSTEE	0.20	Yes (X)	$0	$0	$0
PATRICK KELLY
MANAGING DIRECTOR/TRUSTEE	1.50	Yes (X)	$0	$0	$0	Yes (X)
STEVEN O'MARA
TRUSTEE	0.20	Yes (X)	$0	$0	$0
MAUREEN EHRENBERG
TRUSTEE	0.20	Yes (X)	$0	$0	$0
JOSEPH BELSAN
TRUSTEE	0.20	Yes (X)	$0	$0	$0
WILLIAM SCHUCH
TRUSTEE	0.20	Yes (X)	$0	$0	$0
ERIC WYLIE
TRUSTEE	0.20	Yes (X)	$0	$0	$0
BRIAN STAUNTON
TRUSTEE	0.20	Yes (X)	$0	$0	$0
JIM COATES
FUND ADMINISTRATOR	40.00		$188,155	$0	$56,777		Yes (X)
KEVIN NOLAN
INSTRUCTOR	40.00		$130,251	$0	$54,256			Yes (X)
BRIAN OKANE
INSTRUCTOR	40.00		$137,688	$0	$54,640			Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$456,094	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$165,673	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	3	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
ALL CLEAR PROTECTION LLC
875 LIVELY BLVD SUITE NORTH	ELK GROVE VILLAGE	IL	60007	SECURITY SERVICES	$175,716
MIDWAY BUILDING SERVICES LTD
33 N LASALLE SUITE 3200	CHICAGO	IL	60602	JANITOR	$160,769

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$205,090	AllOtherContributionsAmt
Noncash Contributions	$6,285	NoncashContributionsAmt
Total Contributions	$205,090	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS	900099	$5,742,306	$5,742,306
EDUCATION REVENUE AND FEES	900099	$1,236,618	$1,236,618

Field	Value	IRS element (for citing)
Total Program Service Revenue	$6,978,924	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,035,776	TotalRevenueColumnAmt
Exclusion	$1,035,776	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER INCOME	Desc
Business	900099	BusinessCd
Total Revenue Column	$374	TotalRevenueColumnAmt
Exclusion	$374	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$374	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$8,220,164	TotalRevenueColumnAmt
Related Or Exempt Func Income	$6,978,924	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$1,036,150	ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$219,466	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$243,307	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$524,395	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$170,471	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$108,622	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$54,467	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$5,888	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$17,686	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$15,000	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$6,119	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$93,716	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$149,141	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$875,934	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$1,291	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$2,021	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$348,716	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$442,202	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$86,385	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
TRITON COLLEGE EXPENSES	$857,054
BUILDING EXPENSES	$451,729
BOOKS	$307,955
TRAINING SUPPLIES AND E	$82,783

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$73,872	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,138,220	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$650	BOYAmt
EOY	$650	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$6,222,214	BOYAmt
EOY	$511,918	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$7,231,568	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$3,121,847	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$4,363,847	BOYAmt
EOY	$4,109,721	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$16,607,876	BOYAmt
EOY	$26,180,077	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$1,339	BOYAmt
EOY	$1,408	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$27,195,926	BOYAmt
EOY	$30,803,774	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$13	BOYAmt
EOY	$13	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$13	BOYAmt
EOY	$13	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$27,195,913	BOYAmt
EOY	$30,803,761	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$27,195,913	BOYAmt
EOY	$30,803,761	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$27,195,926	BOYAmt
EOY	$30,803,774	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$3,081,944	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$525,904	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$5,162,391	OtherCostOrOtherBasisAmt
Depreciation	$1,461,124	DepreciationAmt
Book Value	$3,701,267	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,069,177	OtherCostOrOtherBasisAmt
Depreciation	$1,660,723	DepreciationAmt
Book Value	$408,454	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$4,109,721	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	PAYROLL WITHHOLDINGS	Desc
Amt	$13	Amt

Field	Value	IRS element (for citing)
Total Liability	$13	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$8,731,068	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$525,904	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$525,904	RevenueNotReportedAmt
Revenue Subtotal	$8,205,164	RevenueSubtotalAmt
Investment Expenses Not Incld	$15,000	InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt	$15,000	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$8,220,164	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$5,123,220	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$5,123,220	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$15,000	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	$15,000	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$5,138,220	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	THE FUND IS REQUIRED TO EVALUATE ITS TAX POSITIONS AND DISCLOSE THE AMOUNT OF A TAX LIABILITY IF THE FUND HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAX AUTHORITIES. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.	ExplanationTxt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	TUITION BENEFIT REIMBURSEMENT	GrantTypeTxt
Recipient	42	RecipientCnt
Cash Grant	$219,466	CashGrantAmt
Valuation Method Used	CASH PAID	ValuationMethodUsedDesc
Non Cash Assistance	N/A	NonCashAssistanceDesc

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	MEMBERS INTERESTED IN PARTICIPATING IN THE TUITION REIMBURSEMENT BENEFIT PROGRAM MUST COMPLETE THE APPLICATION FOR THE BENEFIT. ELIGIBILITY IS DETERMINED BY THE EDUCATIONAL TRAINING FUND ADMINISTRATOR AND THE MEMBER MUST BE EMPLOYED BY A CONTRIBUTING EMPLOYER OF THE FUND. THE EDUCATIONAL TRAINING FUND ADMINISTRATOR WILL ONLY APPROVE THE BENEFIT FOR PARTICIPANTS IN APPROVED DEGREE PROGRAMS. THE BENEFIT IS CONTINGENT UPON THE STUDENT EARNING A PASSING GRADE THAT IS ACCEPTED BY THE SCHOOL FOR THE CREDIT OR CONFIRMATION OF SATISFACTORY COMPLETION OF THE COURSE FROM THE SCHOOL WHEN A COURSE IS NOT GRADED.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
JIM COATES
FUND ADMINISTRATOR	$186,530	$0	$0	$0	$1,625	$0	$38,194	$0	$18,583	$0	$244,932	$0	$0	$0
BRIAN OKANE
INSTRUCTOR	$135,751	$0	$0	$0	$1,937	$0	$36,057	$0	$18,583	$0	$192,328	$0	$0	$0
KEVIN NOLAN
INSTRUCTOR	$126,458	$0	$0	$0	$3,793	$0	$35,673	$0	$18,583	$0	$184,507	$0	$0	$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 8B	THERE ARE NO SUB-COMMITTEES THAT HAVE THE AUTHORITY TO ACT ON BEHALF OF THE BOARD OF TRUSTEES.
FORM 990, PART VI, SECTION B, LINE 11B	AS DIRECTED BY THE TRUSTEES OF THE ORGANIZATION, THE MANAGING DIRECTOR OF THE ORGANIZATION IS RESPONSIBLE FOR THE REVIEW AND FILING OF THE FORM 990.
FORM 990, PART VI, SECTION B, LINE 12C	TRUSTEES ARE EXPECTED TO PERFORM THEIR DUTIES CONSCIENTIOUSLY, HONESTLY AND IN ACCORDANCE WITH THE BEST INTEREST OF THE FUND. EMPLOYEES AND TRUSTEES SHALL DISCLOSE TO THE BOARD OF TRUSTEES OR DIRECTOR OF THE FUND ANY CONFLICT OF INTEREST SUCH PERSON OR RELATED PARTY HAS REGARDING ANY TRANSACTION OR INVESTIGATION TO BE CONSIDERED BY THE FUND FOR WHICH THEY HAVE ACTUAL KNOWLEDGE. THE FUND SHALL KEEP RECORD OF ALL TRANSACTIONS IN WHICH A PERSON HAD A CONFLICT OF INTEREST AND THE PROCEDURES FOLLOWED IN THAT INSTANCE.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR INSPECTION UPON REQUEST. OTHER GOVERNING DOCUMENTS,INCLUDING THE CONFLICT OF INTEREST POLICY, DOCUMENT RETENTION AND DESTRUCTION POLICY AND WHISTLEBLOWER POLICY ARE NOT MADE AVAILABLE TO THE GENERAL PUBLIC.