Liabilities / Assets
74th percentile
Higher debt load relative to assets than 74% of similar nonprofits.
EIN 20-0793626 • 501(c)5 • Genoa, IL
Profile
SAFETY AND EDUCATION
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
74th percentile
Higher debt load relative to assets than 74% of similar nonprofits.
Liabilities / Revenue
85th percentile
Higher debt load relative to revenue than 85% of similar nonprofits.
Net Margin
85th percentile
Higher net margin than 85% of similar nonprofits.
Top Officer Pay
88th percentile
Higher top officer pay than 88% of similar nonprofits.
Top officer pay equals 15.0% of source-year revenue.
Asset Growth
54th percentile
Faster asset growth than 54% of similar nonprofits.
Revenue Growth
12th percentile
Faster revenue growth than 12% of similar nonprofits.
Assets
Up$4,261,859
Up $247,673 (+6.2%) from 2023
Liabilities
Down$288,727
Down $174,076 (-38%) from 2023
Net Assets
Up$3,973,132
Up $421,749 (+12%) from 2023
Revenue
Down$1,481,504
Down $159,392 (-9.7%) from 2023
Expenses
Down$1,059,755
Down $207,131 (-16%) from 2023
Net Income
Up$421,749
Up $47,739 (+13%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
SAFETY AND EDUCATION
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $3,551,383 | $3,973,132 | ▲ $421,749 |
| Land, Buildings, and Equipment, Net | $2,616,350 | $2,606,872 | ▼ $9,478 |
| Savings and Temporary Cash Investments | $657,575 | $680,159 | ▲ $22,584 |
| Cash and Non-Interest-Bearing Accounts | $340,932 | $635,165 | ▲ $294,233 |
| Accounts Receivable | $101,925 | $144,487 | ▲ $42,562 |
| Prepaid Expenses and Deferred Charges | $23,555 | $16,994 | ▼ $6,561 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $4,014,186 | $4,261,859 | ▲ $247,673 |
| Other Assets Total | $273,849 | $178,182 | ▼ $95,667 |
| Liabilities | |||
| Other Liabilities | $282,691 | $186,924 | ▼ $95,767 |
| Mortgage Notes Payable Secured by Investment Property | $145,014 | $80,406 | ▼ $64,608 |
| Accounts Payable and Accrued Expenses | $35,098 | $21,397 | ▼ $13,701 |
| Total Liabilities | $462,803 | $288,727 | ▼ $174,076 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $3,551,383 | $3,973,132 | ▲ $421,749 |
| Total Liabilities and Net Assets / Fund Balance | $4,014,186 | $4,261,859 | ▲ $247,673 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,966,071 | $285,850 | $2,251,921 |
| Equipment | $245,190 | $147,431 | $392,621 |
| Other Land Buildings | $160,611 | $141,597 | $302,208 |
| Land | $235,000 | - | $235,000 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Jennifer Luetgert | Director of Training | FT | $158,111 | $64,099 | $222,210 |
| Name | Title |
|---|---|
| Derek Luetgert | Trustee |
| Karen Erbach | Trustee |
| Marty Kominoski | Trustee |
| Mike Cassidy | Trustee |
| Line Item | Amount |
|---|---|
| Other Expenses | $537,360 |
| Salaries, Compensation, and Employee Benefits | $522,395 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $359,122 |
| Depreciation Depletion | - | - | - | $252,031 |
| Pension Plan Contributions | - | - | - | $88,601 |
| Other Employee Benefits | - | - | - | $48,866 |
| Office Expenses | - | - | - | $41,605 |
| Insurance | - | - | - | $33,344 |
| Payroll Taxes | - | - | - | $25,806 |
| Other Expenses | - | - | - | $18,454 |
| Fees for Services Accounting | - | - | - | $17,250 |
| Occupancy | - | - | - | $16,727 |
| Conferences and Meetings | - | - | - | $16,117 |
| Interest | - | - | - | $11,894 |
| Fees for Services Legal | - | - | - | $1,236 |
| Advertising | - | - | - | $305 |
| Total Functional Expenses | $0 | $0 | $0 | $1,059,755 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,059,755 |
| Total Expenses per Audited Statements | $1,059,755 |
| Total Expenses per Form 990 | $1,059,755 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Jennifer Luetgert | Spouse of Trustee Derek Luetgert | Wages and Benefits Paid as Director of Training of the Safety and Education Fund. | No | $222,210 |
| Liability | Amount |
|---|---|
| Finance Lease Obligations | $186,843 |
| Payroll Liabilities | $81 |
“The trustees authorize a designated trustee to review the form 990 before it is filed.”
“Compensation for the training director is based on hours/week at the journeyman lineman rate.”
“All governing documents, policies and financial statements are available upon request from the fund office.”
“The process has not changed from the prior year.”
“Management is required to evaluate tax positions taken by the local and recognize a tax liability (or asset) if the local has taken an uncertain position that more likely than not would not be sustained upon examination by the taxing authorities. As of december 31, 2024, there were no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 35098 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 21397 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 101925 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 144487 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | SAFETY AND EDUCATION |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 305 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | JENNIFER LUETGERT |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8156552195 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 515 FOREST VIEW DR |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | GENOA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 60135 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 1 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 340932 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 635165 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 16117 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 22585 |
| IRS990/CYOtherExpensesAmt | 0 | 537360 |
| IRS990/CYOtherRevenueAmt | 0 | 2678 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1456241 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 421749 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 522395 |
| IRS990/CYTotalExpensesAmt | 0 | 1059755 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1481504 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 252031 |
| IRS990/Desc | 0 | TO PROVIDE SAFETY AND EDUCATION PROGRAMS TO DEVELOP THE TECHNICAL AND SAFETY SKILLS NECESSARY TO PROVIDE WELL-TRAINED AND QUALIFIED WORKERS TO DO OUTSIDE ELECTRICAL WORK AND MEET ANY NEEDS OF THE INDUSTRY. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 15 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 17250 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 1236 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 62483 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DEREK LUETGERT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MIKE CASSIDY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | KAREN ERBACH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MARTY KOMINOSKI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JENNIFER LUETGERT |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 159727 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR OF TRAINING |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 2004 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1481504 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 33344 |
| IRS990/InterestGrp/TotalAmt | 0 | 11894 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 22585 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 22585 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 5 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 574878 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 2616350 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 2606872 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 3181750 |
| IRS990/LegalDomicileStateCd | 0 | IL |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | SAFETY AND EDUCATION |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 145014 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 80406 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 3551383 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 3973132 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 16727 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 41605 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 273849 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 178182 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 48866 |
| IRS990/OtherExpensesGrp/Desc | 0 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 1 | ED AND TRAINING SEMINAR |
| IRS990/OtherExpensesGrp/Desc | 2 | AUTO AND TRAINING EQUIP |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 77254 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 51143 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 18454 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 282691 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 186924 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2678 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 2678 |
| IRS990/OtherRevenueTotalAmt | 0 | 2678 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 359122 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 25806 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 88601 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 23555 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 16994 |
| IRS990/PrincipalOfficerNm | 0 | DEREK LUETGERT |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CONTRACTOR CONTRIBUTIO |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | RENTAL AND REIMB FOR T |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1355926 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 100315 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1355926 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 100315 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | TO PROVIDE THE NECESSARY PROFESSIONAL TRADE EDUCATION FOR ITS MEMBERS UNDER THE UNION'S COLLECTIVE BARGAINING AGREEMENT. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 12567 |
| IRS990/PYOtherExpensesAmt | 0 | 642280 |
| IRS990/PYOtherRevenueAmt | 0 | 19531 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1608798 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 374010 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 624606 |
| IRS990/PYTotalExpensesAmt | 0 | 1266886 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1640896 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 421749 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 3551383 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 3973132 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 657575 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 680159 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1966071 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 285850 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 2251921 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 245190 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 147431 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 392621 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1059755 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 235000 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 235000 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 160611 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 141597 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 302208 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 81 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 186843 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PAYROLL LIABILITIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | FINANCE LEASE OBLIGATIONS |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1481504 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | MANAGEMENT IS REQUIRED TO EVALUATE TAX POSITIONS TAKEN BY THE LOCAL AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE LOCAL HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES. AS OF DECEMBER 31, 2024, THERE WERE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 2606872 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1059755 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 186924 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1481504 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1481504 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1059755 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 158111 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 43320 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 19163 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 1616 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | JENNIFER LUETGERT |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | DIRECTOR OF TRAINING |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 222210 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | JENNIFER LUETGERT |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | SPOUSE OF TRUSTEE DEREK LUETGERT |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 222210 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | WAGES AND BENEFITS PAID AS DIRECTOR OF TRAINING OF THE SAFETY AND EDUCATION FUND. |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE TRUSTEES AUTHORIZE A DESIGNATED TRUSTEE TO REVIEW THE FORM 990 BEFORE IT IS FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | COMPENSATION FOR THE TRAINING DIRECTOR IS BASED ON HOURS/WEEK AT THE JOURNEYMAN LINEMAN RATE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ALL GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST FROM THE FUND OFFICE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | PART XII, LINE 2C |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 4014186 |
| IRS990/TotalAssetsEOYAmt | 0 | 4261859 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 4014186 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 4261859 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 1 |
| IRS990/TotalEmployeeCnt | 0 | 15 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1059755 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 462803 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 288727 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 462803 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 288727 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 3551383 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 3973132 |
| IRS990/TotalOtherCompensationAmt | 0 | 62483 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1456241 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 159727 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 22585 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1458919 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1481504 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 4014186 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 4261859 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 515 FOREST VIEW DR |
| IRS990/USAddress/CityNm | 0 | GENOA |
| IRS990/USAddress/StateAbbreviationCd | 0 | IL |
| IRS990/USAddress/ZIPCd | 0 | 60135 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WebsiteAddressTxt | 0 | IBEW196SEF.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DEREK LUETGERT |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TRUSTEE |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8156552195 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-07-02 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | IBEW LOCAL 196NECA SAFETY AND EDUCATION |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | TRUST FUND |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | IBEW |
| ReturnHeader/Filer/EIN | 0 | 200793626 |
| ReturnHeader/Filer/PhoneNum | 0 | 8156552195 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 515 FOREST VIEW DR |
| ReturnHeader/Filer/USAddress/CityNm | 0 | GENOA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IL |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 60135 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 470900880 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CALIBRE CPA GROUP PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 230 WEST MONROE ST STE310 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CHICAGO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 60606 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3126550037 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | AARON PLATH |
| ReturnHeader/ReturnTs | 0 | 2025-07-02T13:56:09-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
No mirrored PDF or thumbnail assets are attached yet.