Rochester Laborers Apprentice and Training Fund

Not tax-deductible

Rochester, NY501(c)(5)EmploymentEIN 16-1282846

To provide education and training on construction related topics to members of laborers' local 435.

$145K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Pay: Part VII

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(5)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $607K a year · 45% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Pay to officers and key staff
$145K
to officers and key staff · 14% of spending
Top officer’s pay lower than 78% of similar orgs
Looks good: pay to officers and key staff is 14% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 4.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$10K
0.2% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.6M
+8% vs prior year
Spent
$1.1M
Net assets
$6.5M
By yearFY2021–FY2025
Revenue
$1.6M
FY2025▲ +8%
Revenue by fiscal year
FY2021$1.2M
FY2022$1.3M
FY2023$1.3M
FY2024$1.4M
FY2025$1.6M
Expenses
$1.1M
FY2025▲ +32%
Expenses by fiscal year
FY2021$633K
FY2022$673K
FY2023$596K
FY2024$801K
FY2025$1.1M
Net assets
$6.5M
FY2025▲ +9%
Net assets by fiscal year
FY2021$4.2M
FY2022$4.6M
FY2023$5.2M
FY2024$5.9M
FY2025$6.5M

From the FY2025 Form 990 (year ending March 2025) · figures checked against the IRS filing · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 1987.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

9 people listed on the 990; $145K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Training Director
$95,302Pt VII · Sec A
Training Director
$49,847Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Sal Victorious’s $95K as Training Director is at the 22nd percentile of top reported officer pay among 1245 $1–10M employment nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Sal Victorious$95,302$37,788———
Lori Sheldon—$54,440$63,960$62,463$60,377
Eric Waters$49,847————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Rochester Laborers Apprentice and Training Fund executive salaries →

Are you one of these people? Claim this org to confirm your role

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Trains union members in construction skills and related topics.

Provided by the organization

This section is blank until Rochester Laborers Apprentice and Training Fund claims this page.

Know this organization? Claim it to add your story

1 program service, described in the organization's own filed words · FY2024.
01

The organization provides education and training on construction related topics to members of laborers' local 435.

Pt IX · col B

Run this program? Claim this org to tell your story

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$1.6M
Ln 12
Fees for servicesLn 2g$1.2M
Investment incomeLn 3$175K
Other incomeLn 4–11$146K
Money outPt IX
$1.1M
Ln 25
Owns and owesPt X
$6.5M
net assets · Ln 32
Cash and savingsLn 1–2$419K
Total assetsLn 16$6.5M
LiabilitiesLn 26$10K
PeoplePt VI, VII
9
listed · VII A
PaidVII A2
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$15K
Fees for servicesLn 2g$1.2M
Investment incomeLn 3$175K
Other incomeLn 4–11$146K
Gains on assetsLn 7$16K
Total revenueLn 12$1.6M
Assets in detailPt X, end of year
CashLn 1$92K
SavingsLn 2$327K
Cash and savings togetherLn 1–2$419K
InvestmentsLn 11–13$4.7M
Land, buildings, equipmentLn 10c$1.3M
Other assetsLn 15$90K
Total assetsLn 16$6.5M
LiabilitiesLn 26$10K
Net assetsLn 32$6.5M
OperationsPt I, VI
EmployeesI 54
VolunteersI 60
Fiscal year endsHeaderMarch
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$607K$419K
InvestmentsLn 11–13$4.4M$4.7M
Land, buildings, equipmentLn 10c$832K$1.3M
Total assetsLn 16$6.0M$6.5M
LiabilitiesLn 26$8K$10K
Net assetsLn 32$5.9M$6.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$242K
Pension plan contributionsLn 8$182K
Payroll taxesLn 10$21K
Legal feesLn 11b$28K
Accounting feesLn 11c$25K
Investment management feesLn 11f$12K
Other fees for servicesLn 11g$10K
Office expensesLn 13$44K
OccupancyLn 16$39K
Conferences, conventions and meetingsLn 19$20K
Depreciation, depletion and amortizationLn 22$107K
InsuranceLn 23$22K
Other expenses (24a–d)Ln 24$303K
All other expensesLn 24e$2K
Total functional expensesLn 25$1.1M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $1.6M$1.1M$494K$6.5M 990 PDF
FY2024 $1.4M$801K$639K$5.9M 990 PDF
FY2023 $1.3M$596K$690K$5.2M 990 PDF
FY2022 $1.3M$673K$628K$4.6M 990 PDF
FY2021 $1.2M$633K$584K$4.2M 990 PDF

Want to add your own materials alongside these filings? Claim this org

Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (4 parts)
Part VIII · Statement of revenue $1,551,492 across 8 lines filed
VIII-1f All other contributions, gifts and grants$15,000
VIII-1h Total contributions, gifts and grants$15,000
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,214,808$1,214,808
VIII-3 Investment incomeExcluded from tax $159,814$159,814
VIII-6 Net rental income or lossExcluded from tax $10,000$10,000
VIII-7 Net gain or loss on sales of assetsExcluded from tax $15,537$15,537
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $136,333$136,333
VIII-12 Total revenueRelated to mission $1,351,141 · Unrelated business $0 · Excluded from tax $185,351$1,551,492
Part IX · Statement of functional expenses $1,057,321 across 14 lines filed
IX-7 Other salaries and wages$242,233
IX-8 Pension plan contributions$181,749
IX-10 Payroll taxes$20,690
IX-11b Legal fees$28,398
IX-11c Accounting fees$24,834
IX-11f Investment management fees$12,452
IX-11g Other fees for services$9,765
IX-13 Office expenses$43,624
IX-16 Occupancy$38,869
IX-19 Conferences, conventions and meetings$19,935
IX-22 Depreciation, depletion and amortization$107,290
IX-23 Insurance$21,620
IX-24 Other expenses (24a–d)$303,468
IX-24e All other expenses$2,394
IX-25 Total functional expenses$1,057,321
Part X · Balance sheet $6,512,391 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $71,995$92,323
X-2 Savings and temporary cash investmentsStart of year $534,857$327,073
X-4 Accounts receivableStart of year $0$5,193
X-9 Prepaid expenses and deferred chargesStart of year $530$530
X-10c Land, buildings and equipment, netStart of year $832,262$1,328,178
X-11 Publicly traded securitiesStart of year $4,377,988$4,669,384
X-15 Other assetsStart of year $132,746$89,710
X-16 Total assetsStart of year $5,950,378$6,512,391
X-17 Accounts payable and accrued expensesStart of year $1,041$470
X-25 Other liabilitiesStart of year $6,892$9,400
X-26 Total liabilitiesStart of year $7,933$9,870
X-27 Net assets without donor restrictionsStart of year $5,942,445$6,502,521
X-32 Total net assets or fund balancesStart of year $5,942,445$6,502,521
X-33 Total liabilities and net assetsStart of year $5,950,378$6,512,391
Part XI · Reconciliation of net assets $6,502,521 net assets at year end
XI-1 Total revenue$1,551,492
XI-2 Total expenses$1,057,321
XI-3 Revenue less expenses$494,171
XI-4 Net assets at start of year$5,942,445
XI-5 Net unrealized gains (losses) on investments$65,905
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$6,502,521

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.
Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.