Civic Intelligence

Ibew Joint Apprenticeship & Training Center Fund Neca Local Union 313

990 • Fiscal year 2017 • EIN 23-7024558

Jul 01, 2016 to Jun 30, 2017 • Filed on May 14, 2018

814 West Basin RoadNew Castle, DE 19720

(302) 322-5089

Siviq Scores

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

Liabilities / Assets

14th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

14th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

74th percentile

16%

Higher net margin than 74% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

91st percentile

$215,095

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 30.3% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

40th percentile

0.3%

Faster asset growth than 40% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2017

Revenue Growth

59th percentile

8.7%

Faster revenue growth than 59% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2017

Assets

Up

$2,638,835

Up $17,084 (+0.7%) from 2015

Net Assets

Up

$2,638,835

Up $42,424 (+1.6%) from 2015

Liabilities

Down

$0

Down $25,340 (-100%) from 2015

Revenue

Up

$708,810

Up $108,467 (+18%) from 2015

Expenses

Down

$595,944

Down $1,767 (-0.3%) from 2015

Net Income

Up

$112,866

Up $110,234 (+4188%) from 2015

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2012: $2,472,066Liabilities 2012: $12,945Net Assets 2012: $2,459,1212012Assets 2013: $2,610,552Liabilities 2013: $25,124Net Assets 2013: $2,585,4282013Assets 2014: $2,577,980Liabilities 2014: $35,655Net Assets 2014: $2,542,3252014Assets 2015: $2,621,751Liabilities 2015: $25,340Net Assets 2015: $2,596,4112015Assets 2017: $2,638,835Liabilities 2017: $0Net Assets 2017: $2,638,8352017Assets 2018: $2,836,030Liabilities 2018: $0Net Assets 2018: $2,836,0302018Assets 2019: $3,138,479Liabilities 2019: $0Net Assets 2019: $3,138,4792019Assets 2020: $3,390,213Liabilities 2020: $0Net Assets 2020: $3,390,2132020Assets 2021: $3,901,692Liabilities 2021: $0Net Assets 2021: $3,901,6922021Assets 2022: $3,447,753Liabilities 2022: $0Net Assets 2022: $3,447,7532022Assets 2023: $3,654,719Liabilities 2023: $0Net Assets 2023: $3,654,7192023Assets 2024: $4,072,021Liabilities 2024: $0Net Assets 2024: $4,072,0212024

Highlighted filing

2017

Assets$2,638,835
Liabilities$0
Net Assets$2,638,835

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2012: $492,3642012Expenses 2013: $556,0772013Revenue 2014: $504,190Expenses 2014: $607,440Net Income 2014: -$103,2502014Revenue 2015: $600,343Expenses 2015: $597,711Net Income 2015: $2,6322015Revenue 2017: $708,810Expenses 2017: $595,944Net Income 2017: $112,8662017Revenue 2018: $806,253Expenses 2018: $619,160Net Income 2018: $187,0932018Revenue 2019: $852,237Expenses 2019: $672,307Net Income 2019: $179,9302019Revenue 2020: $756,898Expenses 2020: $667,476Net Income 2020: $89,4222020Revenue 2021: $957,167Expenses 2021: $690,878Net Income 2021: $266,2892021Revenue 2022: $937,109Expenses 2022: $738,254Net Income 2022: $198,8552022Revenue 2023: $844,123Expenses 2023: $734,453Net Income 2023: $109,6702023Revenue 2024: $996,443Expenses 2024: $815,918Net Income 2024: $180,5252024

Highlighted filing

2017

Revenue$708,810
Expenses$595,944
Net Income$112,866
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 14, 2018
Return Version
2016v3.0
Gross Receipts
$1,736,173
Mission and Program Overview

Mission

The apprenticeship and training program is established to support the education and training of electrical apprentices and journeymen within the geographic region covered by the associated union jurisdiction.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,512,410$2,638,835▲ $126,425
Investments in Publicly Traded Securities$2,256,495$2,276,562▲ $20,067
Land, Buildings, and Equipment, Net$204,189$194,987▼ $9,202
Cash and Non-Interest-Bearing Accounts$51,726$167,286▲ $115,560
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$2,512,410$2,638,835▲ $126,425
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,512,410$2,638,835▲ $126,425
Total Liabilities and Net Assets / Fund Balance$2,512,410$2,638,835▲ $126,425

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$35,764$242,436$278,200
Leasehold Improvements$159,223$43,026$202,249
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
John HagelsteinTraining DirectorFT$104,560$73,539$178,099
Jason CobbleJatc Trustee--$26,138$26,138
John McelroneJatc Trustee--$1,626$1,626

Board Members and Trustees

NameTitle
James MeyerChairman/trustee
Andrew Mcnally RetiredJatc Trustee
Anthony EnnisJatc Trustee
Douglas DrummondJatc Trustee
John DennisJatc Trustee
Joseph SparcoJatc Trustee
Daniel HahnRecording Secretary/truste
Revenue and Support

Revenue Composition

Contributions and Grants
$16,000
Program Service Revenue
$606,180
Investment Income
$86,630
Other Revenue
$0
All Other Contributions
$16,000
Change in Net Assets
$112,866

Audited Revenue Reconciliation

Revenue per Audited Statements
$700,481
Revenue Not Reported on Financial Statements
$8,329
Revenue Not Reported on Form 990
$13,559
Total Revenue per Audited Statements
$714,040
Total Revenue per Form 990
$708,810
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$300,242
Other Expenses$295,702
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-$99,887-$99,887
Other Salaries and Wages$30,459$68,378-$98,837
Pension Plan Contributions$11,252$70,895-$82,147
Occupancy$43,200--$43,200
Depreciation Depletion$27,658$6,915-$34,573
Conferences and Meetings$24,730--$24,730
Insurance-$17,155-$17,155
Office Expenses-$16,449-$16,449
Payroll Taxes$2,463$13,606-$16,069
Fees for Services Accounting-$14,345-$14,345
Information Technology-$11,416-$11,416
Fees for Service Investment Mgmnt Fees$8,329--$8,329
Advertising$6,783--$6,783
Other Employee Benefits$658$2,644-$3,302
Fees for Services Other-$1,828-$1,828
Fees for Services Legal-$1,477-$1,477
Other Expenses$292--$292
Total Functional Expenses$270,949$324,995$0$595,944

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$595,944
Expenses per Audited Statements$587,615
Total Expenses per Audited Statements$587,615
Expenses Not Reported on Financial Statements$8,329
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
Lobbying activity
No
Subject to proxy tax
No
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 A, Line 7A

Local union no. 313 of the international brotherhood of electrical workers has the ability to appoint (4) of the trustees. The delaware division of the penn-del-jersey chapter of the national electrical contractors association has the ability to appoint (4) of the trustees. Jatc appointments are made by the president of local union no. 313 and the neca chairman.

Form 990, Part VI, Section B, Line 11B

The form 990 is reviewed and approved by the training director and the board of trustees prior to filing.

Form 990, Part VI, Section C, Line 19

These documents are provided to the public upon request.

Filing and Contact Details

Filer

Filer Name
Ibew Joint Apprenticeship & Training
EIN
23-7024558
Phone
3023225089
Address
814 WEST BASIN ROAD, NEW CASTLE, DE 19720

Signing Officer

Name
John M Hagelstein
Title
Training Director
Phone
3023225089
Signed
2018-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John M Hagelstein
Formed
1946
Legal Domicile
De
Voting Board Members
8
Independent Board Members
5
Employees
20
Volunteers
0

Preparer

Firm
Daniel a Winters & Company Cpas
Address
6 DICKINSON DR STE 205, CHADDS FORD, PA 19317
Preparer
Craig D Winters CPA
Phone
6103582000
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

There was no change in oversight process or selection process during the tax year ended june 30, 2017.

Financial Statement Notes

PART X, LINE 2:

Asc topic 740 - income taxes clarifies the accounting for uncertainty in income taxes recognized in an organization's financial statements and prescribes a recognition threshold and measurement attribute for tax positions taken or expected to be taken on a tax return, including the entity's status as a tax-exempt entity. The plan has determined there is no impact of asc topic 740 on its financial statements for the year ended june 30, 2016. The plan is no longer subject to federal income tax examination for the years ended prior to june 30, 2014.

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IRS990/PensionPlanContributionsGrp/ProgramServicesAmt011252
IRS990/PensionPlanContributionsGrp/TotalAmt082147
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JOHN M HAGELSTEIN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611500
IRS990/ProgramServiceRevenueGrp/BusinessCd1611500
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1COURSE TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0602973
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt13207
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0602973
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt13207
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt032030
IRS990/PYOtherExpensesAmt0290794
IRS990/PYOtherRevenueAmt02831
IRS990/PYProgramServiceRevenueAmt0497880
IRS990/PYRevenuesLessExpensesAmt0-71303
IRS990/PYSalariesCompEmpBnftPaidAmt0313250
IRS990/PYTotalExpensesAmt0604044
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0532741
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0112866
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0606180
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02512410
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02638835
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt035764
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0242436
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0278200
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt08329
IRS990ScheduleD/ExpensesSubtotalAmt0587615
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt08329
IRS990ScheduleD/InvestmentExpensesNotIncldAmt08329
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0159223
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt043026
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0202249
IRS990ScheduleD/NetUnrealizedGainsInvstAmt013559
IRS990ScheduleD/RevenueNotReportedAmt013559
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt08329
IRS990ScheduleD/RevenueSubtotalAmt0700481
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ASC TOPIC 740 - INCOME TAXES CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN, INCLUDING THE ENTITY'S STATUS AS A TAX-EXEMPT ENTITY. THE PLAN HAS DETERMINED THERE IS NO IMPACT OF ASC TOPIC 740 ON ITS FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2016. THE PLAN IS NO LONGER SUBJECT TO FEDERAL INCOME TAX EXAMINATION FOR THE YEARS ENDED PRIOR TO JUNE 30, 2014.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0194987
IRS990ScheduleD/TotalExpensesPerForm990Amt0595944
IRS990ScheduleD/TotalRevenuePerForm990Amt0708810
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0714040
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0587615
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE FUND'S NONDISCRIMINATION POLICY IS PUBLICIZED DURING THE COURSE REGISTRATION, AND BY EMPLOYERS THAT ARE MEMBERS OF NECA OR SIGNATORY TO A COLLECTIVE BARGAINING AGREEMENT WITH THE UNION. INTERESTED APPLICANTS ARE GIVEN THE APPLICATION PROCEDURES DOCUMENT WITH THE NONDISCRIMINATION CLAUSE PRIOR TO APPLICATION. ADDITIONALLY, ALL SOLICITATION AND APPLICANT LETTERS STATE THE NONDISCRIMINATION CLAUSE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1FREE TRAINING IS OFFERED TO ALL ELECTRICAL APPRENTICES AND JOURNEYMEN WITHIN THE GEOGRAPHIC REGION COVERED BY THE ASSOCIATED UNION JURISDICTION. THEREFORE, THE PLAN DOES NOT OFFER SCHOLARSHIPS OR OTHER FINANCIAL ASSISTANCE TO PARTICIPANTS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1104560
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0117145
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt170895
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt050555
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt12644
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt046345
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt01050
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DOUGLAS DRUMMOND
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1JOHN HAGELSTEIN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0JATC TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1TRAINING DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1178099
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0215095
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LOCAL UNION NO. 313 OF THE INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS HAS THE ABILITY TO APPOINT (4) OF THE TRUSTEES. THE DELAWARE DIVISION OF THE PENN-DEL-JERSEY CHAPTER OF THE NATIONAL ELECTRICAL CONTRACTORS ASSOCIATION HAS THE ABILITY TO APPOINT (4) OF THE TRUSTEES. JATC APPOINTMENTS ARE MADE BY THE PRESIDENT OF LOCAL UNION NO. 313 AND THE NECA CHAIRMAN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS REVIEWED AND APPROVED BY THE TRAINING DIRECTOR AND THE BOARD OF TRUSTEES PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THESE DOCUMENTS ARE PROVIDED TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THERE WAS NO CHANGE IN OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR ENDED JUNE 30, 2017.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0INTERNATIONAL BROTHERHOOD OF 313 IBEW
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0INTERNATIONAL BROTHERHOOD OF 313 IBEW
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0DE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0LABOR UNION FOR ELECTRICAL WORKERS

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