Civic Intelligence

Journeymen & Apprenticeship Training & Educational Fund

990 • Fiscal year 2014 • EIN 13-1935212

Jul 01, 2013 to Jun 30, 2014 • Filed on Feb 25, 2015

76 Pleasant Hill Road PO Box 58Mountainville, NY 10953

(845) 534-1050

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

72nd percentile

0.02x

Higher debt load relative to assets than 72% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

62nd percentile

0.01x

Higher debt load relative to revenue than 62% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Net Margin

69th percentile

10%

Higher net margin than 69% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Top Officer Pay

99th percentile

$177,303

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 72.2% of source-year revenue.

2014 filings • 501(c)5 • <$500k nonprofits • Source year 2014

Asset Growth

91st percentile

41%

Faster asset growth than 91% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

84th percentile

16%

Faster revenue growth than 84% of similar nonprofits.

2014 filings • 501(c)5 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Up

$88,934

Up $25,706 (+41%) from 2013

Net Assets

Up

$87,425

Up $25,333 (+41%) from 2013

Liabilities

Up

$1,509

Up $373 (+33%) from 2013

Revenue

Up

$245,735

Up $34,739 (+16%) from 2013

Expenses

Up

$220,972

Up $16,545 (+8.1%) from 2013

Net Income

Up

$24,763

Up $18,194 (+277%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0Assets 2011: $88,742Liabilities 2011: $1,355Net Assets 2011: $87,3872011Assets 2012: $56,726Liabilities 2012: $1,203Net Assets 2012: $55,5232012Assets 2013: $63,228Liabilities 2013: $1,136Net Assets 2013: $62,0922013Assets 2014: $88,934Liabilities 2014: $1,509Net Assets 2014: $87,4252014Assets 2015: $77,017Liabilities 2015: $15,419Net Assets 2015: $61,5982015Assets 2016: $99,450Liabilities 2016: $9,015Net Assets 2016: $90,4352016Assets 2017: $372,026Liabilities 2017: $8,286Net Assets 2017: $363,7402017Assets 2018: $803,204Liabilities 2018: $26,083Net Assets 2018: $777,1212018Assets 2019: $759,873Liabilities 2019: $27,813Net Assets 2019: $732,0602019Assets 2020: $615,324Liabilities 2020: $8,126Net Assets 2020: $607,1982020Assets 2021: $544,793Liabilities 2021: $12,330Net Assets 2021: $532,4632021Assets 2022: $345,307Liabilities 2022: $1,135Net Assets 2022: $344,1722022Assets 2023: $301,092Liabilities 2023: $21,952Net Assets 2023: $279,1402023Assets 2024: $241,362Liabilities 2024: $6,548Net Assets 2024: $234,8142024

Highlighted filing

2014

Assets$88,934
Liabilities$1,509
Net Assets$87,425

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KExpenses 2011: $272,2932011Expenses 2012: $240,3222012Revenue 2013: $210,996Expenses 2013: $204,427Net Income 2013: $6,5692013Revenue 2014: $245,735Expenses 2014: $220,972Net Income 2014: $24,7632014Revenue 2015: $242,500Expenses 2015: $267,253Net Income 2015: -$24,7532015Revenue 2016: $312,356Expenses 2016: $283,058Net Income 2016: $29,2982016Revenue 2017: $616,130Expenses 2017: $342,825Net Income 2017: $273,3052017Revenue 2018: $741,760Expenses 2018: $328,379Net Income 2018: $413,3812018Revenue 2019: $292,689Expenses 2019: $337,750Net Income 2019: -$45,0612019Revenue 2020: $211,763Expenses 2020: $336,625Net Income 2020: -$124,8622020Revenue 2021: $231,868Expenses 2021: $306,603Net Income 2021: -$74,7352021Revenue 2022: $216,437Expenses 2022: $404,728Net Income 2022: -$188,2912022Revenue 2023: $318,743Expenses 2023: $383,775Net Income 2023: -$65,0322023Revenue 2024: $387,710Expenses 2024: $432,036Net Income 2024: -$44,3262024

Highlighted filing

2014

Revenue$245,735
Expenses$220,972
Net Income$24,763
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 25, 2015
Return Version
2013v4.0
Gross Receipts
$245,735
Mission and Program Overview

Mission

To provide for education and training of plumbers.

Provide for education and training of plumbers

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$19,518$48,104▲ $28,586
Land, Buildings, and Equipment, Net$28,095$24,372▼ $3,723
Investments Other Securities$15,615$16,252▲ $637
Receivables From Officers Etc-$206-
Total Assets$63,228$88,934▲ $25,706
Liabilities
Other Liabilities$1,136$1,509▲ $373
Total Liabilities$1,136$1,509▲ $373
Net Assets / Fund Balance
Unrestricted Net Assets$62,092$87,425▲ $25,333
Total Net Assets Fund Balance$62,092$87,425▲ $25,333
Total Liabilities and Net Assets / Fund Balance$63,228$88,934▲ $25,706

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$24,372$37,012$61,384
Equipment$0$51,407$51,407
Other Land Buildings$0$6,267$6,267
Other Securities$16,252--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ralph NespoliTraining CoordinatorFT$53,657$11,100$64,757

Board Members and Trustees

NameTitle
Jamie ConklinTreasurer/trustee
Kane ArmisteadTrustee
MATTHEW O'NEILLTrustee
Ronald JenningsTrustee
Ronald LombardoTrustee
Timothy HauserTrustee
Robert AmbrosettiBusiness Manager
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$241,029
Investment Income
$131
Other Revenue
$4,575
Change in Net Assets
$24,763

Audited Revenue Reconciliation

Revenue per Audited Statements
$245,735
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$570
Total Revenue per Audited Statements
$246,305
Total Revenue per Form 990
$245,735
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$131,376
Other Expenses$89,596
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$60,216
Other Salaries and Wages---$46,430
Occupancy---$27,903
Payroll Taxes---$13,657
Pension Plan Contributions---$11,073
Insurance---$5,964
Conferences and Meetings---$4,255
Office Expenses---$3,903
Depreciation Depletion---$3,723
Other Expenses---$3,335
Fees for Services Legal---$3,000
Fees for Services Accounting---$1,163
Total Functional Expenses$0$0$0$220,972

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$220,972
Total Expenses per Audited Statements$220,972
Total Expenses per Form 990$220,972
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees-$206-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$1,509
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

A draft copy of the return is provided to all members of the board to review and approve before filing.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

EIN
13-1935212
Phone
8455341050

Signing Officer

Name
Robert Ambrosetti
Title
Business Manager
Phone
8455341050
Signed
2015-02-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Ambrosetti
Formed
1958
Legal Domicile
Ny
Voting Board Members
6
Independent Board Members
0
Employees
7
Volunteers
0

Preparer

Preparer
Kevin J Mccoy CPA
Phone
5187850134
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

This is the first year an audit is required therefore the board has previously not been responsible for overseeing the audit. The board of directors will oversee the audit for 6/30/14 and going forward.

Financial Statement Notes

PART X, LINE 2:

The fund is exempt from federal tax on income under section 501(c)(5) of the internal revenue code. Accordingly, no provision for income taxes is recorded in the accompanying financial statements. Gaap requires fund management to evaluate tax positions taken by the fund and recognize a tax liability if the fund has taken an uncertain tax position that more than likely would not be sustained upon the examination by the irs. The fund management has analyzed the tax positions taken by the fund, and has concluded that as of june 30, 2014, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The fund is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The fund's management believes it is no longer subject to income tax examinations for years prior to 2011.

Raw XML Appendix365 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FUND IS EXEMPT FROM FEDERAL TAX ON INCOME UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. GAAP REQUIRES FUND MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FUND AND RECOGNIZE A TAX LIABILITY IF THE FUND HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE THAN LIKELY WOULD NOT BE SUSTAINED UPON THE EXAMINATION BY THE IRS. THE FUND MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FUND, AND HAS CONCLUDED THAT AS OF JUNE 30, 2014, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE FUND'S MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2011.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0108926
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt068377
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ROBERT AMBROSETTI
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0BUSINESS MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0177303
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0206
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0UNREIMBURSED EXPENSES
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0206
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0RALPH NESPOLI
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd00
IRS990ScheduleL/TotalBalanceDueAmt0206
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT COPY OF THE RETURN IS PROVIDED TO ALL MEMBERS OF THE BOARD TO REVIEW AND APPROVE BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THIS IS THE FIRST YEAR AN AUDIT IS REQUIRED THEREFORE THE BOARD HAS PREVIOUSLY NOT BEEN RESPONSIBLE FOR OVERSEEING THE AUDIT. THE BOARD OF DIRECTORS WILL OVERSEE THE AUDIT FOR 6/30/14 AND GOING FORWARD.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt063228
IRS990/TotalAssetsEOYAmt088934
IRS990/TotalAssetsGrp/BOYAmt063228
IRS990/TotalAssetsGrp/EOYAmt088934
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/TotalAmt0220972
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01136
IRS990/TotalLiabilitiesEOYAmt01509
IRS990/TotalLiabilitiesGrp/BOYAmt01136
IRS990/TotalLiabilitiesGrp/EOYAmt01509
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt062092
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt087425
IRS990/TotalOtherCompensationAmt079477
IRS990/TotalProgramServiceExpensesAmt0220972
IRS990/TotalProgramServiceRevenueAmt0241029
IRS990/TotalReportableCompFromOrgAmt053657
IRS990/TotalRevenueGrp/ExclusionAmt0131
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0245604
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0245735
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt063228
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt088934
IRS990/TotReportableCompRltdOrgAmt0108926
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt062092
IRS990/UnrestrictedNetAssetsGrp/EOYAmt087425
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1076 PLEASANT HILL ROAD PO BOX 58
IRS990/USAddress/City0MOUNTAINVILLE
IRS990/USAddress/State0NY
IRS990/USAddress/ZIPCode010953
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT AMBROSETTI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum08455341050
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-02-25
ReturnHeader/Filer/BusinessName/BusinessNameLine10JOURNEYMEN & APPRENTICESHIP
ReturnHeader/Filer/BusinessName/BusinessNameLine20TRAINING & EDUCATIONAL FUND
ReturnHeader/Filer/BusinessNameControlTxt0JOUR
ReturnHeader/Filer/EIN0131935212
ReturnHeader/Filer/PhoneNum08455341050
ReturnHeader/Filer/USAddress/AddressLine1076 PLEASANT HILL ROAD PO BOX 58
ReturnHeader/Filer/USAddress/City0MOUNTAINVILLE
ReturnHeader/Filer/USAddress/State0NY
ReturnHeader/Filer/USAddress/ZIPCode010953
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0141567343
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10MARVIN AND COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1011 BRITISH AMERICAN BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0LATHAM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0121101405
ReturnHeader/PreparerPersonGrp/PhoneNum05187850134
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KEVIN J MCCOY CPA
ReturnHeader/ReturnTs02015-02-25T12:01:28-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.41$0.07$2.35$3.88$4.32$0.44
2023Detailed filing. Detailed filing data is available for this year.$3.01$0.22$2.79$3.19$3.84$0.65
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.45$0.01$3.44$2.16$4.05$1.88
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.45$0.12$5.32$2.32$3.07$0.75
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.15$0.08$6.07$2.12$3.37$1.25
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.60$0.28$7.32$2.93$3.38$0.45
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.03$0.26$7.77$7.42$3.28$4.13
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.72$0.08$3.64$6.16$3.43$2.73
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.99$0.09$0.90$3.12$2.83$0.29
2015Detailed filing. Detailed filing data is available for this year.$0.77$0.15$0.62$2.43$2.67$0.25
2014Detailed filing. Detailed filing data is available for this year.$0.89$0.02$0.87$2.46$2.21$0.25
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.01$0.62$2.11$2.04$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.01$0.56$2.40
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.01$0.87$2.72