Skip to the page content
Your donations
Passes our checks

Liuna Training and Education Fund

EIN 23-7042734 · Pomfret Ctr, CT

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong93 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

PROVIDE PARTICIPATING/AFFILIATED TRAINING FUNDS WITH EDUCATION AND TRAINING MATERIALS, PROFESSIONAL CONSULTATION, ASSISTANCE AND ADVICE ON THE DEVELOPMENT & IMPLEMENTATION OF VARIOUS EDUCATION AND TRAINING PROGRAMS.

Income
$12.9 million
Spending
$11.1 million
Spent on programs
82%
Reserves
11 months of spending
Largest source of income
donations and private grants, 85%
Employees
29
Volunteers
0
Highest pay
$413,969, executive director

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 93 out of 100.

  • Reserves

    28 of 35

    Spendable reserves would cover 11.0 months of spending.

  • Debt

    20 of 20

    It owes 3% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 14% of income.

  • Income trend

    15 of 15

    Income rose 48% on the year before.

  • Spending floor

    15 of 15

    82% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100.

  • Independent board

    25 of 25

    18 of 18 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (5)
  1. $1.2 million spent. 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.
  2. $847,986 spent. 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.
  3. $1.0 million spent. 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.
  4. $6.0 million spent. "CANADIAN TRI-FUND OPERATIONS STAFF PROMOTE EDUCATION AND TRAINING BENEFITS TO LOCAL AREA OFFICERS OF THE LABORERS INTERNATIONAL UNION OF NORTH AMERICA AND SIGNATORY CONTRACTORS WITHIN CANADA ON BEHALF OF LIUNA TRAINING. THIS PROGRAM WAS FUNDED WITH LOCAL TRAINING FUND CONTRIBUTIONS AS REPORTED IN PART VIII, LINE 1B.OTHER PROGRAMS AND SERVICES INCLUDED CURRICULUM DEVELOPMENT AND DISTRIBUTION, AND BASIC, ADVANCED, AND SPECIALTY SKILLS TRAINING PROGRAMS. THESE PROGRAMS WERE FUNDED WITH LOCAL TRAINING FUND CONTRIBUTIONS AS REPORTED IN PART VIII, LINE 1B.THE ORGANIZATION OPERATED THE DOL-OSHA FALL PROTECTION SAFETY PROGRAM TO TRAIN WORKERS WHO PERFORM WORK OR ARE SEEKING EMPLOYMENT IN THE HIGH HAZARD INDUSTRY OF ROAD CONTRUCTION AND MAINTENANCE."
  5. OTHER PROGRAMS AND SERVICES INCLUDED CURRICULUM DEVELOPMENT AND DISTRIBUTION, AND BASIC, ADVANCED, AND SPECIALTY SKILLS TRAINING PROGRAMS. THESE PROGRAMS WERE FUNDED WITH LOCAL TRAINING FUND CONTRIBUTIONS AS REPORTED IN PART VIII, LINE 1B.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since February 1970.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.