Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
Liabilities / Revenue
80th percentile
Higher debt load relative to revenue than 80% of similar nonprofits.
Net Margin
16th percentile
Higher net margin than 16% of similar nonprofits.
Top Officer Pay
97th percentile
Higher top officer pay than 97% of similar nonprofits.
Top officer pay equals 39.4% of source-year revenue.
Asset Growth
12th percentile
Faster asset growth than 12% of similar nonprofits.
Revenue Growth
18th percentile
Faster revenue growth than 18% of similar nonprofits.
Assets
Down$177,324
Down $46,230 (-21%) from 2014
Net Assets
Down$167,151
Down $44,177 (-21%) from 2014
Liabilities
Down$10,173
Down $2,053 (-17%) from 2014
Revenue
Up$286,331
Up $16,533 (+6.1%) from 2014
Expenses
Up$322,161
Up $51,973 (+19%) from 2014
Net Income
Down-$35,830
Down $35,440 (-9087%) from 2014
Education of apprentice and journeyman electricians through classroom instruction and hands on experience in simulation.
Education of apprentice and journeyman electricians.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $178,916 | $139,567 | ▼ $39,349 |
| Accounts Receivable | $21,302 | $29,156 | ▲ $7,854 |
| Prepaid Expenses and Deferred Charges | $10,200 | $4,701 | ▼ $5,499 |
| Land, Buildings, and Equipment, Net | $5,888 | $3,900 | ▼ $1,988 |
| Total Assets | $216,306 | $177,324 | ▼ $38,982 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $13,325 | $10,173 | ▼ $3,152 |
| Total Liabilities | $13,325 | $10,173 | ▼ $3,152 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $202,981 | $167,151 | ▼ $35,830 |
| Total Net Assets Fund Balance | $202,981 | $167,151 | ▼ $35,830 |
| Total Liabilities and Net Assets / Fund Balance | $216,306 | $177,324 | ▼ $38,982 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $3,900 | $80,672 | $84,572 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Richard Schraeder | Chairman | - | - | $112,878 | $112,878 |
| Paul Casparro | Trustee | - | - | $83,895 | $83,895 |
| Michael Brust | Training Director | FT | $83,467 | - | $83,467 |
| Patrick Hartman | Trustee | PT | $626 | - | $626 |
| Name | Title |
|---|---|
| Eric Lewis | Trustee |
| Gerard Nichols | Trustee |
| Fredric Leber | Secretary |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $219,839 |
| Other Expenses | $102,322 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $84,093 |
| Other Salaries and Wages | - | - | - | $70,095 |
| Other Employee Benefits | - | - | - | $44,246 |
| Conferences and Meetings | - | - | - | $33,444 |
| Payroll Taxes | - | - | - | $13,870 |
| Pension Plan Contributions | - | - | - | $7,535 |
| Insurance | - | - | - | $7,007 |
| Office Expenses | - | - | - | $4,544 |
| Fees for Services Accounting | - | - | - | $2,400 |
| Depreciation Depletion | - | - | - | $2,306 |
| Other Expenses | - | - | - | $1,337 |
| Advertising | - | - | - | $350 |
| Total Functional Expenses | $0 | $0 | $0 | $322,161 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $322,161 |
| Total Expenses per Audited Statements | $322,161 |
| Total Expenses per Form 990 | $322,161 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The ibew local #81 education fund's members are made up of electrical trade workers within its local area.”
“All members of the local #81 union have the right to vote for all of the officers and members of the executive board. Three trustees are the officers of union, and the other three trustees are appointed by the chapter manager of the national electrical contractors association.”
“Any changes to the fund's by-laws must be read during a monthly meeting. The changes must then be approved by a majority vote of the members of the union present at the next monthly meeting. The changes must then be sent to the international office for approval.”
“The trustees and executive board of the ibew local #81 education fund review form 990 before it is filed.”
“All directors, principal officers, and members of a committee with board delegated powers shall annually sign a conflict of interest policy. To ensure ibew local union #81 operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews shall be conducted.”
“The fund has salaries of all officers approved in the by-laws. The salaries must be voted on and approved by a majority vote of the members of the union and then approved by the national office, which has access to comparable salary data in order to be included in the by-laws.”
“The fund's governing documents and financial statements are not distributed to the public. If requested they would be made available at the fund's office. There are no plans to make these documents available to the public online.”
“In accordance with the financial accounting standards board guidance on accounting for uncertainty in income taxes, management evaluated the fund's tax positions and concluded that the fund had taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance. With few exceptions, the fund is no longer subject to income tax examinations by the u.s., state or local tax authorities for years before 2013.”
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 | 13325 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 10173 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 21302 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 29156 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | EDUCATION OF APPRENTICE AND JOURNEYMAN ELECTRICIANS. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 350 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | PAUL CASPARRO |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5703445711 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 431 WYOMING AVENUE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SCRANTON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 18503 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 84093 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 33444 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 284438 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 343 |
| IRS990/CYOtherExpensesAmt | 0 | 102322 |
| IRS990/CYOtherRevenueAmt | 0 | 1550 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -35830 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 219839 |
| IRS990/CYTotalExpensesAmt | 0 | 322161 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 286331 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 2306 |
| IRS990/Desc | 0 | N/A |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 11 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 2400 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form1098CFiledInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form8899Filedind | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 38.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 38.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 39.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | 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 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | RICHARD SCHRAEDER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | FREDRIC LEBER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | GERARD NICHOLS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ERIC LEWIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | PAUL CASPARRO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | PATRICK HARTMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MICHAEL BRUST |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 626 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 83467 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 112878 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 83895 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRAINING DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1970 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 286331 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 7007 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 343 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 343 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 80672 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 5888 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 3900 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 84572 |
| IRS990/LegalDomicileStateCd | 0 | PA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 284438 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | EDUCATION OF APPRENTICE AND JOURNEYMAN ELECTRICIANS THROUGH CLASSROOM INSTRUCTION AND HANDS ON EXPERIENCE IN SIMULATION. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 202981 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 167151 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 4544 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 44246 |
| IRS990/OtherExpensesGrp/Desc | 0 | INSTRUCTIONAL SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | APPRENTICE TESTING |
| IRS990/OtherExpensesGrp/Desc | 2 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 40933 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 10001 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 1337 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 611430 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1550 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 1550 |
| IRS990/OtherRevenueTotalAmt | 0 | 1550 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 70095 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 13870 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 7535 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 10200 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 4701 |
| IRS990/PrincipalOfficerNm | 0 | PAUL CASPARRO |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 317697 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 531 |
| IRS990/PYOtherExpensesAmt | 0 | 117679 |
| IRS990/PYOtherRevenueAmt | 0 | 2184 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -8347 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 211080 |
| IRS990/PYTotalExpensesAmt | 0 | 328759 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 320412 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -35830 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 178916 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 139567 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 1 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 3900 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 80672 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 84572 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 322161 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 286331 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | IN ACCORDANCE WITH THE FINANCIAL ACCOUNTING STANDARDS BOARD GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, MANAGEMENT EVALUATED THE FUND'S TAX POSITIONS AND CONCLUDED THAT THE FUND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. WITH FEW EXCEPTIONS, THE FUND IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S., STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2013. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 3900 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 322161 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 286331 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 286331 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 322161 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE IBEW LOCAL #81 EDUCATION FUND'S MEMBERS ARE MADE UP OF ELECTRICAL TRADE WORKERS WITHIN ITS LOCAL AREA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ALL MEMBERS OF THE LOCAL #81 UNION HAVE THE RIGHT TO VOTE FOR ALL OF THE OFFICERS AND MEMBERS OF THE EXECUTIVE BOARD. THREE TRUSTEES ARE THE OFFICERS OF UNION, AND THE OTHER THREE TRUSTEES ARE APPOINTED BY THE CHAPTER MANAGER OF THE NATIONAL ELECTRICAL CONTRACTORS ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ANY CHANGES TO THE FUND'S BY-LAWS MUST BE READ DURING A MONTHLY MEETING. THE CHANGES MUST THEN BE APPROVED BY A MAJORITY VOTE OF THE MEMBERS OF THE UNION PRESENT AT THE NEXT MONTHLY MEETING. THE CHANGES MUST THEN BE SENT TO THE INTERNATIONAL OFFICE FOR APPROVAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE TRUSTEES AND EXECUTIVE BOARD OF THE IBEW LOCAL #81 EDUCATION FUND REVIEW FORM 990 BEFORE IT IS FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ALL DIRECTORS, PRINCIPAL OFFICERS, AND MEMBERS OF A COMMITTEE WITH BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A CONFLICT OF INTEREST POLICY. TO ENSURE IBEW LOCAL UNION #81 OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE FUND HAS SALARIES OF ALL OFFICERS APPROVED IN THE BY-LAWS. THE SALARIES MUST BE VOTED ON AND APPROVED BY A MAJORITY VOTE OF THE MEMBERS OF THE UNION AND THEN APPROVED BY THE NATIONAL OFFICE, WHICH HAS ACCESS TO COMPARABLE SALARY DATA IN ORDER TO BE INCLUDED IN THE BY-LAWS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE FUND'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE NOT DISTRIBUTED TO THE PUBLIC. IF REQUESTED THEY WOULD BE MADE AVAILABLE AT THE FUND'S OFFICE. THERE ARE NO PLANS TO MAKE THESE DOCUMENTS AVAILABLE TO THE PUBLIC ONLINE. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION C, LINE 19 |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 2 | SCRANTON ELECTRICIANS JATC BUILDING INC |
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| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 1 |
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| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 177324 |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 177324 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
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| IRS990/TotalEmployeeCnt | 0 | 11 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 10173 |
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| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 10173 |
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| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 84093 |
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| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 167151 |
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| IRS990/USAddress/CityNm | 0 | SCRANTON |
| IRS990/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990/USAddress/ZIPCd | 0 | 18503 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 3 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2017-02-10 21:41:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | PAUL CASPARRO |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CHAIRMAN |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5703445711 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2017-07-25 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | IBEW LOCAL #81 - EDUCATION FUND |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | IBEW |
| ReturnHeader/Filer/EIN | 0 | 236420615 |
| ReturnHeader/Filer/PhoneNum | 0 | 5703445711 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 431 WYOMING AVENUE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SCRANTON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 18503 |
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| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 6140C4DF9AAF13F95A1D6D1888F0E3F44FE0B8B4 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 173.167.86.169 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2017-07-25 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | ED |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 17:08:44 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 232226550 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | MCGRAIL MERKEL QUINN AND ASSOCIATES |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1173 CLAY AVENUE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SCRANTON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 18510 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5709610345 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2017-07-11 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | FRANCIS J MERKEL CPA |
| ReturnHeader/ReturnTs | 0 | 2017-08-10T08:29:12-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2016-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2016-12-31 |
| ReturnHeader/TaxYr | 0 | 2016 |
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Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.