Nonprofit · EIN 23-7187036
LIUNA TRAINING OF MICHIGAN FUND
Tax-exempt · LANSING, MI 48917
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $9,846,854 | $6,874,035 | $2,972,819 | $28,363,757 | $188,965 | $28,174,792 |
| August 31, 2024 | 990 | $9,317,610 | $7,002,381 | $2,315,229 | $24,831,083 | $112,709 | $24,718,374 |
| August 31, 2023 | 990 | $10,396,544 | $6,383,056 | $4,013,488 | $21,601,969 | $87,110 | $21,514,859 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $2,451,407
- of which government grants
- $2,451,407
- Program service revenue
- $6,648,252
- Investment income
- $732,555
- Net gain from sales of assets
- $219,353
- Other revenue
- $14,640
Expenses
- Grants and similar amounts paid
- $0
- Benefits paid to members
- $516,011
- Other salaries and wages
- $1,993,740
- Salaries, compensation and benefits (total)
- $2,927,307
- Professional fundraising fees
- $0
- Legal fees
- $47,569
- Accounting fees
- $29,877
- Occupancy
- $205,237
- Depreciation
- $843,403
- Program services (functional)
- $6,367,186
- Management and general (functional)
- $506,849
Balance sheet and other
- Total assets, start of year
- $24,831,083
- Total assets, end of year
- $28,363,757
- Total liabilities, end of year
- $188,965
- Net assets, end of year
- $28,174,792
- Land, buildings and equipment
- $6,862,132
- Publicly traded securities
- $17,529,534
- Gross receipts
- $12,214,222
- Employees
- 28
- Volunteers
- 12
- Year formed
- 1972
- State of legal domicile
- MI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DARYL GALLANT | DIRECTOR Highest-paid employee | 40 | $132,135 | $28,320 |
| DAVID KOENIG | INSTRUCTOR Highest-paid employee | 40 | $119,192 | $28,320 |
| JEFFREY D SMRYZ | ASSITANT DIRECTOR Highest-paid employee | 40 | $115,537 | $28,320 |
| GREGORY TAYLOR | INSTRUCTOR Highest-paid employee | 40 | $101,968 | $28,320 |
| ANTONIO CALZADA | INSTRUCTOR Highest-paid employee | 40 | $101,600 | $28,320 |
| ROBERT COPPERSMITH | SECRETARY Trustee or director | 1 | $0 | $0 |
| ALEX COULOMBE | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JAMES OLEKSINSKI | TRUSTEE Trustee or director | 1 | $0 | $0 |
| GUY COHOON | TRUSTEE Trustee or director | 1 | $0 | $0 |
| BRENT PILARSKI | CHAIRMAN Trustee or director | 1 | $0 | $0 |
| MICAHEAL AARON | TRUSTEE Trustee or director | 1 | $0 | $0 |
| ANTHONY ALESSANDRINI | TRUSTEE Trustee or director | 1 | $0 | $0 |
| ALEX ZUREK | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DAN MINTON | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JEFFREY PILARSKI | TRUSTEE Trustee or director | 1 | $0 | $0 |
2 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GINO ALESSANDRINI Sr | TRUSTEE Trustee or director | 1 | $0 |
| JOSH GRAVES | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended August 31, 2024: 20 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DARYL K GALLANT | DIRECTOR Highest-paid employee | 40 | $128,955 | $31,120 |
| JEFFREY D SMRZ | ASSITANT DIRECTOR Highest-paid employee | 40 | $109,154 | $31,120 |
| DAVID A KOENING | INSTRUCTOR Highest-paid employee | 40 | $105,241 | $31,120 |
| SCOTT H MCDONALD | APPRENTICESHIP DIRECTOR Highest-paid employee | 40 | $101,840 | $31,120 |
| SCOTT BROWN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| NICK DEFAUW | TRUSTEE Trustee or director | 1 | $0 | $0 |
| ANNE BROWN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| ALEX ZUREK | TRUSTTE Trustee or director | 1 | $0 | $0 |
| JOSH GRAVES | TRUSTEE Trustee or director | 1 | $0 | $0 |
| GUY COHOON | TRUSTEE Trustee or director | 1 | $0 | $0 |
| BILL BASS | TRUSTEE Trustee or director | 1 | $0 | $0 |
| DAN MINTON | TRUSTEE Trustee or director | 1 | $0 | $0 |
| ANTHONY ALESSANDRINI | TRUSTEE Trustee or director | 1 | $0 | $0 |
| GENO ALESSANDRINI | CHAIRMAN Trustee or director | 1 | $0 | $0 |
| MICHAEL AARON | TRUSTEE Trustee or director | 1 | $0 | $0 |
| ALEX COULOMBE | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JAMES OLEKSINSKI | TRUSTEE Trustee or director | 1 | $0 | $0 |
| ANDY BRACY | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JEFFREY PILARSKI | TRUSTEE Trustee or director | 1 | $0 | $0 |
| ROBERT COPPERSMITH Jr | SECRETARY Trustee or director | 1 | $0 | $0 |
990 for the year ended August 31, 2023: 16 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DARYL K GALLANT | DIRECTOR Highest-paid employee | 40 | $130,147 | $33,212 |
| JAMES D CHAPMAN III | INSTRUCTOR Highest-paid employee | 40 | $115,999 | $33,212 |
| JEFFREY D SMRZ | ASSISTANT DI Highest-paid employee | 40 | $115,999 | $33,212 |
| SCOTT H MCDONALD | APPRENTICESH Highest-paid employee | 40 | $102,774 | $33,212 |
| MICHAEL AARON | TRUSTEE Trustee or director | 1 | $0 | $0 |
| ANTHONY ALESSANDRINI | TRUSTEE Trustee or director | 1 | $0 | $0 |
| GENO ALESSANDRINI | SECRETARY Trustee or director | 1 | $0 | $0 |
| BILL BASS | TRUSTEE Trustee or director | 1 | $0 | $0 |
| ANDY BRACY | TRUSTEE Trustee or director | 1 | $0 | $0 |
| ANNE BROWN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| ALEX COULOMBE | TRUSTEE Trustee or director | 1 | $0 | $0 |
| ROBERT COPPERSMITH JR | CHAIRMAN Trustee or director | 1 | $0 | $0 |
| DAN MINTON | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JAMES OLEKSINSKI | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JEFFREY PILARSKI | TRUSTEE Trustee or director | 1 | $0 | $0 |
| BARBARA STACHAN | TRUSTEE Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 6452 MILLENNIUM STE 100, LANSING, MI 48917-7881
- In care of
- % BRENT PILARSKI
- Principal officer (990 for 2024)
- SAME AS ABOVE, 6452 Millennium Drive STE 100, Lansing, MI 489177881
- Signed the 990
- BRENT PILARSKI, CHAIRMAN
- Phone
- (877) 645-2267
- Website
- www.lt.mi.org
- Return prepared by
- Benda Grace Stulz & Company PC
Mission
DEFRAYING TRAINING COSTS OF APPRETNICES AND JOURNEYMEN
Program accomplishments
- COLLECTION AND ADMINSTRATION OF CONTRIBUTIONS AND INSTRUCTIOIN AND TRAINING OF PARTICIPANTS.Expenses $6,367,186
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990 on file |
IRS record
- EIN
- 23-7187036
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1974
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Employment (J220)
- Assets (IRS master file)
- $28,363,757
- Income (IRS master file)
- $12,214,222
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $9,846,854 | $6,874,035 | $28,363,757 | XML |
| 990 | August 2024 | $9,317,610 | $7,002,381 | $24,831,083 | XML |
| 990 | August 2023 | $10,396,544 | $6,383,056 | $21,601,969 | XML |
| 990 | August 2021 | $5,943,838 | $5,378,937 | $17,809,135 | IRS |
| 990 | August 2020 | – | – | – | IRS |
| 990 | August 2019 | – | – | – | IRS |
| 990 | August 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7187036).
Questions about LIUNA TRAINING OF MICHIGAN FUND
- What is the EIN of LIUNA TRAINING OF MICHIGAN FUND?
- The employer identification number (EIN) of LIUNA TRAINING OF MICHIGAN FUND is 23-7187036.
- Is LIUNA TRAINING OF MICHIGAN FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1974.
- Are donations to LIUNA TRAINING OF MICHIGAN FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LIUNA TRAINING OF MICHIGAN FUND file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LIUNA TRAINING OF MICHIGAN FUND due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LIUNA TRAINING OF MICHIGAN FUND last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended August 2025.
- Who is the principal officer of LIUNA TRAINING OF MICHIGAN FUND?
- The 990 for the year ended August 31, 2025 names SAME AS ABOVE.
- Who are the officers and directors of LIUNA TRAINING OF MICHIGAN FUND?
- The 990 for the year ended August 31, 2025 lists 17 people; 5 received compensation from the organization, the highest $132,135 (DARYL GALLANT, DIRECTOR).
- How much revenue does LIUNA TRAINING OF MICHIGAN FUND have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $9,846,854, expenses of $6,874,035 and total assets of $28,363,757 at year end.
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