Civic Intelligence

Journeymen & Apprenticeship Training & Educational Fund

990 • Fiscal year 2019 • EIN 13-1935212

Jul 01, 2018 to Jun 30, 2019 • Filed on Apr 28, 2020

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

70th percentile

0.04x

Higher debt load relative to assets than 70% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

80th percentile

0.10x

Higher debt load relative to revenue than 80% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2019

Net Margin

8th percentile

-15%

Higher net margin than 8% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

98th percentile

$216,482

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 74.0% of source-year revenue.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Source year 2019

Asset Growth

17th percentile

-5.4%

Faster asset growth than 17% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

1st percentile

-61%

Faster revenue growth than 1% of similar nonprofits.

2019 filings • 501(c)5 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$759,873

Down $43,331 (-5.4%) from 2018

Net Assets

Down

$732,060

Down $45,061 (-5.8%) from 2018

Liabilities

Up

$27,813

Up $1,730 (+6.6%) from 2018

Revenue

Down

$292,689

Down $449,071 (-61%) from 2018

Expenses

Up

$337,750

Up $9,371 (+2.9%) from 2018

Net Income

Down

-$45,061

Down $458,442 (-111%) from 2018

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

2019

Assets$759,873
Liabilities$27,813
Net Assets$732,060

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

2019

Revenue$292,689
Expenses$337,750
Net Income-$45,061
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Apr 28, 2020
Return Version
2018v3.1
Gross Receipts
$292,689
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$787,828$735,919▼ $51,909
Land, Buildings, and Equipment, Net$15,376$23,954▲ $8,578
Total Assets$803,204$759,873▼ $43,331
Liabilities
Other Liabilities$26,083$27,813▲ $1,730
Total Liabilities$26,083$27,813▲ $1,730
Net Assets / Fund Balance
Unrestricted Net Assets$777,121$732,060▼ $45,061
Total Net Assets Fund Balance$777,121$732,060▼ $45,061
Total Liabilities and Net Assets / Fund Balance$803,204$759,873▼ $43,331

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$17,094$51,780$68,874
Leasehold Improvements$6,860$54,524$61,384
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ralph NespoliTraining CoordinatorFT$65,390$15,360$80,750

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$267,956
Investment Income
$0
Other Revenue
$24,733
Change in Net Assets
$-45,061

Audited Revenue Reconciliation

Revenue per Audited Statements
$292,689
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$292,689
Total Revenue per Form 990
$292,689
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$218,683
Other Expenses$119,067
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$110,416
Current Officers, Directors, Trustees, and Key Employees---$80,750
Occupancy---$33,397
Payroll Taxes---$27,517
Fees for Services Accounting---$13,506
Insurance---$10,334
Conferences and Meetings---$3,007
Fees for Services Legal---$3,000
Depreciation Depletion---$2,622
Other Expenses---$2,172
Office Expenses---$1,238
Total Functional Expenses$0$0$0$337,750

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$337,750
Total Expenses per Audited Statements$337,750
Total Expenses per Form 990$337,750
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$22,181
Due to Other Funds$5,632
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 11B

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

Filer Name
Journeymen & Apprenticeship Training
EIN
13-1935212
Phone
8455341050
Address
76 PLEASANT HILL ROAD PO BOX 58, MOUNTAINVILLE, NY 10953

Signing Officer

Name
Robert Ambrosetti
Title
Business Manager
Phone
8455341050
Signed
2020-04-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Ambrosetti
Formed
1958
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
0
Employees
10
Volunteers
0

Preparer

Firm
Marvin and Company Pc
Address
11 BRITISH AMERICAN BLVD, LATHAM, NY 12110-1405
Preparer
Alan W Clink CPA
Phone
5187850134
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The board of trustees oversees the financial statement audit and selection of the independent accountant. The process has not changed since the prior year.

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. Under accounting standards codification (asc) section 740, the tax status of tax-exempt entities is an uncertain tax position, since events could potentially occur that jeopardize tax-exempt status. Accounting principles generally accepted in the united states of america require 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. Fund management has analyzed the tax positions taken by the fund and is not aware of any events that could jeopardize its tax-exempt status. Therefore, no liability or provision for income tax has been reflected in the financial statements

Raw XML Appendix375 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. UNDER ACCOUNTING STANDARDS CODIFICATION (ASC) SECTION 740, THE TAX STATUS OF TAX-EXEMPT ENTITIES IS AN UNCERTAIN TAX POSITION, SINCE EVENTS COULD POTENTIALLY OCCUR THAT JEOPARDIZE TAX-EXEMPT STATUS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE 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. FUND MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FUND AND IS NOT AWARE OF ANY EVENTS THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS. THEREFORE, NO LIABILITY OR PROVISION FOR INCOME TAX HAS BEEN REFLECTED IN THE FINANCIAL STATEMENTS
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalExpensesPerForm990Amt0337750
IRS990ScheduleD/TotalLiabilityAmt027813
IRS990ScheduleD/TotalRevenuePerForm990Amt0292689
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0292689
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0337750
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0125357
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt091125
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ROBERT AMBROSETTI
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0BUSINESS MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0216482
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
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/ExplanationTxt2THE BOARD OF TRUSTEES OVERSEES THE FINANCIAL STATEMENT AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0803204
IRS990/TotalAssetsEOYAmt0759873
IRS990/TotalAssetsGrp/BOYAmt0803204
IRS990/TotalAssetsGrp/EOYAmt0759873
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/TotalAmt0337750
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt026083
IRS990/TotalLiabilitiesEOYAmt027813
IRS990/TotalLiabilitiesGrp/BOYAmt026083
IRS990/TotalLiabilitiesGrp/EOYAmt027813
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0777121
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0732060
IRS990/TotalOtherCompensationAmt0106485
IRS990/TotalProgramServiceExpensesAmt0337750
IRS990/TotalProgramServiceRevenueAmt0267956
IRS990/TotalReportableCompFromOrgAmt065390
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0292689
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0292689
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0803204
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0759873
IRS990/TotReportableCompRltdOrgAmt0125357
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0777121
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0732060
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt076 PLEASANT HILL ROAD PO BOX 58
IRS990/USAddress/CityNm0MOUNTAINVILLE
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd010953
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02021-09-10 13:11:23Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT AMBROSETTI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BUSINESS MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum08455341050
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-04-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JOURNEYMEN & APPRENTICESHIP TRAINING
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0& EDUCATION FUND LOCAL UNION 373
ReturnHeader/Filer/BusinessNameControlTxt0JOUR
ReturnHeader/Filer/EIN0131935212
ReturnHeader/Filer/PhoneNum08455341050
ReturnHeader/Filer/USAddress/AddressLine1Txt076 PLEASANT HILL ROAD PO BOX 58
ReturnHeader/Filer/USAddress/CityNm0MOUNTAINVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd010953
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0BBD80635F31B897D50CC992ACED00F0A233F160E
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt024.213.243.34
ReturnHeader/FilingSecurityInformation/IPDt02020-04-28
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm009:24:04
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0141567343
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MARVIN AND COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt011 BRITISH AMERICAN BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LATHAM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0121101405
ReturnHeader/PreparerPersonGrp/PhoneNum05187850134
ReturnHeader/PreparerPersonGrp/PreparationDt02020-04-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ALAN W CLINK CPA
ReturnHeader/ReturnTs02020-04-28T09:43:00-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

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
2019Detailed filing. Detailed filing data is available for this year.$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