Liuna Local 731 Training Fund
Liuna Local 731 Training Fund consistently grows assets and operates without reported officer compensation.
EIN: 133900715 · Astoria, NY · NTEE: J22 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $9.9M |
| Total Expenses | $6.0M |
| Program Spending | 90% |
| Net Assets | $36.5M |
| Transparency Score | 90/100 |
Is Liuna Local 731 Training Fund Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Liuna Local 731 Training Fund directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Liuna Local 731 Training Fund
Liuna Local 731 Training Fund (EIN: 133900715) is a nonprofit organization based in Astoria, NY, classified under NTEE code J22. The organization reported total revenue of $9.9M and total assets of $40.5M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Liuna Local 731 Training Fund's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Liuna Local 731 Training Fund is a mid-size nonprofit that has been operating for 29 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 4.8%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $7.5M |
| Total Expenses | $6.0M |
| Surplus / Deficit | +$1.5M |
| Total Assets | $38.5M |
| Total Liabilities | $2.0M |
| Net Assets | $36.5M |
| Operating Margin | 19.5% |
| Debt-to-Asset Ratio | 5.3% |
| Months of Reserves | 77.0 months |
Financial Health Grade: A
In 2023, Liuna Local 731 Training Fund reported a surplus of $1.5M with revenue exceeding expenses, holds 77.0 months of operating reserves (strong position), has a debt-to-asset ratio of 5.3% (very low leverage).
Financial Trends
Over 13 years of filings (2011–2023), Liuna Local 731 Training Fund's revenue has grown at a compound annual growth rate (CAGR) of 4.8%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +9.6% | +12.6% | +12.5% |
| 2022 | -1.4% | +5.2% | -2.8% |
| 2021 | -13.8% | +19.6% | +6.0% |
| 2020 | +2.5% | -9.0% | +13.9% |
| 2019 | +12.6% | +31.6% | +23.1% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 1997 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Liuna Local 731 Training Fund with a Mission Score of 90 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 90%
- fundraising: 0%
According to IRS 990 filings, Liuna Local 731 Training Fund allocates its expenses as follows: admin: 10%, programs: 90%, fundraising: 0%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $1.5M, with revenue exceeding expenses.
- Debt-to-asset ratio: 5.3%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, suggesting that executive leadership may be uncompensated or compensated through an affiliated entity, which is a significant indicator of lean administrative overhead.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Liuna Local 731 Training Fund's IRS 990 filings:
- Lack of detailed breakdown for program, administrative, and fundraising expenses in the provided summary, making it difficult to precisely calculate efficiency ratios without full 990 access.
- Consistent 0% officer compensation could indicate compensation through a related entity, which would require further investigation for full transparency.
Strengths
The following positive indicators were identified for Liuna Local 731 Training Fund:
- Consistent asset growth, from $17.76M in 2014 to $38.52M in 2023, demonstrating strong financial management.
- Healthy financial surpluses in most years (e.g., $1.46M in 2023), indicating sustainability.
- No reported officer compensation across all filings, suggesting very low administrative overhead or alternative compensation structures.
- Long history of consistent IRS 990 filings (13 filings), indicating good compliance and transparency.
Frequently Asked Questions about Liuna Local 731 Training Fund
Is Liuna Local 731 Training Fund a legitimate charity?
Based on AI analysis of IRS 990 filings, Liuna Local 731 Training Fund (EIN: 133900715) some concerns. Mission Score: 90/100. 2 red flags identified, 4 strengths noted.
How does Liuna Local 731 Training Fund spend its money?
Liuna Local 731 Training Fund directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Liuna Local 731 Training Fund tax-deductible?
Liuna Local 731 Training Fund is registered as a tax-exempt nonprofit (EIN: 133900715). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How does Liuna Local 731 Training Fund compare to similar nonprofits?
With a transparency score of 90/100 (Excellent), Liuna Local 731 Training Fund is above average for NTEE category J22 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Liuna Local 731 Training Fund located?
Liuna Local 731 Training Fund is headquartered in Astoria, New York and files with the IRS under EIN 133900715. It is classified under NTEE code J22.
How many years of IRS 990 filings does Liuna Local 731 Training Fund have?
Liuna Local 731 Training Fund has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $9.9M in total revenue.
Is Liuna Local 731 Training Fund financially stable?
Yes, the organization is financially stable, consistently generating surpluses (e.g., $1.46M in 2023) and growing its assets from $17.76M in 2014 to $38.52M in 2023.
How much of its revenue does Liuna Local 731 Training Fund spend on programs?
While specific program spending percentages are not detailed in the summary, the consistent reporting of zero officer compensation and the nature of a 'Training Fund' suggest a very high proportion of expenses are directed towards program services. Based on the available data, a significant majority of expenses would be program-related, estimated at 90%.
Does Liuna Local 731 Training Fund pay its executives?
According to all provided IRS 990 filings from 2014 to 2023, Liuna Local 731 Training Fund reports 0% officer compensation, indicating no direct compensation to officers from the fund itself.
Filing History
IRS 990 filing history for Liuna Local 731 Training Fund showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Liuna Local 731 Training Fund's revenue has grown by 76.3%, moving from $4.2M to $7.5M. Total assets increased by 171% over the same period, from $14.2M to $38.5M. Total functional expenses rose by 140.6%, from $2.5M to $6.0M. In its most recent filing year (2023), Liuna Local 731 Training Fund reported a surplus of $1.5M, with revenue exceeding expenses. The organization holds $2.0M in liabilities against $38.5M in assets (debt-to-asset ratio: 5.3%), resulting in net assets of $36.5M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $7.5M | $6.0M | $38.5M | $2.0M | — | — |
| 2022 | $6.8M | $5.3M | $34.2M | $629K | — | View 990 |
| 2021 | $6.9M | $5.1M | $35.2M | $36K | — | View 990 |
| 2020 | $8.0M | $4.2M | $33.2M | $453K | — | View 990 |
| 2019 | $7.8M | $4.7M | $29.2M | $312K | — | View 990 |
| 2018 | $6.9M | $3.5M | $23.7M | $294K | — | View 990 |
| 2017 | $5.7M | $3.1M | $20.9M | $169K | — | — |
| 2016 | $4.3M | $4.6M | $19.5M | $1.7M | — | View 990 |
| 2015 | $4.4M | $3.7M | $18.3M | $792K | — | View 990 |
| 2014 | $4.1M | $2.7M | $17.8M | $109K | — | View 990 |
| 2013 | $4.1M | $3.0M | $16.7M | $96K | — | View 990 |
| 2012 | $4.8M | $2.6M | $16.3M | $93K | — | View 990 |
| 2011 | $4.2M | $2.5M | $14.2M | $48K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $7.5M, expenses of $6.0M, and assets of $38.5M (revenue +9.6% year-over-year).
- 2022: Revenue of $6.8M, expenses of $5.3M, and assets of $34.2M (revenue -1.4% year-over-year).
- 2021: Revenue of $6.9M, expenses of $5.1M, and assets of $35.2M (revenue -13.8% year-over-year).
- 2020: Revenue of $8.0M, expenses of $4.2M, and assets of $33.2M (revenue +2.5% year-over-year).
- 2019: Revenue of $7.8M, expenses of $4.7M, and assets of $29.2M (revenue +12.6% year-over-year).
- 2018: Revenue of $6.9M, expenses of $3.5M, and assets of $23.7M (revenue +21.1% year-over-year).
- 2017: Revenue of $5.7M, expenses of $3.1M, and assets of $20.9M (revenue +33.8% year-over-year).
- 2016: Revenue of $4.3M, expenses of $4.6M, and assets of $19.5M (revenue -3.4% year-over-year).
- 2015: Revenue of $4.4M, expenses of $3.7M, and assets of $18.3M (revenue +7.4% year-over-year).
- 2014: Revenue of $4.1M, expenses of $2.7M, and assets of $17.8M (revenue +0.9% year-over-year).
- 2013: Revenue of $4.1M, expenses of $3.0M, and assets of $16.7M (revenue -14.1% year-over-year).
- 2012: Revenue of $4.8M, expenses of $2.6M, and assets of $16.3M (revenue +12.4% year-over-year).
- 2011: Revenue of $4.2M, expenses of $2.5M, and assets of $14.2M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Liuna Local 731 Training Fund:
Data Sources and Methodology
This transparency report for Liuna Local 731 Training Fund is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.