Civic Intelligence

Ibew Joint Apprenticeship & Training Center Fund Neca Local Union 313

990 • Fiscal year 2019 • EIN 23-7024558

Jul 01, 2018 to Jun 30, 2019 • Filed on Jul 14, 2020

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

15th percentile

0.00x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

15th percentile

0.00x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

78th percentile

21%

Higher net margin than 78% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

91st percentile

$217,907

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 25.6% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

68th percentile

11%

Faster asset growth than 68% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

54th percentile

5.7%

Faster revenue growth than 54% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$3,138,479

Up $302,449 (+11%) from 2018

Net Assets

Up

$3,138,479

Up $302,449 (+11%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Up

$852,237

Up $45,984 (+5.7%) from 2018

Expenses

Up

$672,307

Up $53,147 (+8.6%) from 2018

Net Income

Down

$179,930

Down $7,163 (-3.8%) from 2018

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

2019

Assets$3,138,479
Liabilities$0
Net Assets$3,138,479

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

2019

Revenue$852,237
Expenses$672,307
Net Income$179,930
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jul 14, 2020
Return Version
2018v3.2
Gross Receipts
$1,621,239
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$2,836,030$3,138,479▲ $302,449
Investments in Publicly Traded Securities$2,406,897$2,805,519▲ $398,622
Land, Buildings, and Equipment, Net$191,877$185,190▼ $6,687
Cash and Non-Interest-Bearing Accounts$237,256$147,770▼ $89,486
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$2,836,030$3,138,479▲ $302,449
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,836,030$3,138,479▲ $302,449
Total Liabilities and Net Assets / Fund Balance$2,836,030$3,138,479▲ $302,449

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$38,123$254,640$292,763
Leasehold Improvements$147,067$55,182$202,249
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
John HagelsteinTraining DirectorFT$112,844$82,082$194,926

Board Members and Trustees

NameTitle
Joseph SparcoJatc Trustee - Chair
Robert JezykJatc Trustee - Co-chair
Anthony EnnisJatc Trustee
Daniel HahnJatc Trustee
James MurrianJatc Trustee
John DennisJatc Trustee
John McelroneJatc Trustee
Thomas MooreJatc Trustee
James MeyerJatc Trustee - Recording Sec.
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$781,050
Investment Income
$71,187
Other Revenue
$0
Change in Net Assets
$179,930

Audited Revenue Reconciliation

Revenue per Audited Statements
$842,774
Revenue Not Reported on Financial Statements
$9,463
Revenue Not Reported on Form 990
$122,519
Total Revenue per Audited Statements
$965,293
Total Revenue per Form 990
$852,237
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$357,859
Other Expenses$314,448
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$51,759$86,047-$137,806
Current Officers, Directors, Trustees, and Key Employees-$101,622-$101,622
Pension Plan Contributions$12,673$83,046-$95,719
Occupancy$43,200--$43,200
Depreciation Depletion$21,494$5,108-$26,602
Payroll Taxes$3,583$15,100-$18,683
Office Expenses-$16,328-$16,328
Insurance-$15,445-$15,445
Conferences and Meetings$15,186--$15,186
Fees for Services Accounting-$13,750-$13,750
Information Technology-$12,986-$12,986
Fees for Service Investment Mgmnt Fees$9,463--$9,463
Advertising$5,934--$5,934
Other Employee Benefits$1,475$2,554-$4,029
Other Expenses$2,433--$2,433
Fees for Services Other-$2,051-$2,051
Travel-$1,427-$1,427
All Other Expenses-$1,252-$1,252
Total Functional Expenses$315,591$356,716$0$672,307

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$672,307
Expenses per Audited Statements$662,844
Total Expenses per Audited Statements$662,844
Expenses Not Reported on Financial Statements$9,463
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
No
Backup withholding compliance
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 2

Trustee john mcelrone is married to administrative assistant dina tiberi.

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
2020-07-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John M Hagelstein
Formed
1946
Legal Domicile
De
Voting Board Members
8
Independent Board Members
4
Employees
17
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

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 is no longer subject to federal income tax examination for the years ended prior to june 30, 2016.

Raw XML AppendixShowing 400 of 494 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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IRS990/ProgramServiceRevenueGrp/BusinessCd1611513
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1COURSE TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0774814
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt16236
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0774814
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt16236
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02500
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0120322
IRS990/PYOtherExpensesAmt0295771
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0683431
IRS990/PYRevenuesLessExpensesAmt0187093
IRS990/PYSalariesCompEmpBnftPaidAmt0323389
IRS990/PYTotalExpensesAmt0619160
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0806253
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0179930
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0781050
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02836030
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt03138479
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt038123
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0254640
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0292763
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt09463
IRS990ScheduleD/ExpensesSubtotalAmt0662844
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt09463
IRS990ScheduleD/InvestmentExpensesNotIncldAmt09463
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0147067
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt055182
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0202249
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0122519
IRS990ScheduleD/RevenueNotReportedAmt0122519
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt09463
IRS990ScheduleD/RevenueSubtotalAmt0842774
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 IS NO LONGER SUBJECT TO FEDERAL INCOME TAX EXAMINATION FOR THE YEARS ENDED PRIOR TO JUNE 30, 2016.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0185190
IRS990ScheduleD/TotalExpensesPerForm990Amt0672307
IRS990ScheduleD/TotalRevenuePerForm990Amt0852237
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0965293
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0662844
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/BaseCompensationFilingOrgAmt1112844
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0122644
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt140921
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt050273
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt139565
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt043930
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt11596
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt01060
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JAMES MURRIAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1JOHN HAGELSTEIN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0JATC TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1TRAINING DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1194926
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0217907
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TRUSTEE JOHN MCELRONE IS MARRIED TO ADMINISTRATIVE ASSISTANT DINA TIBERI.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LOCAL 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/ExplanationTxt2THE FORM 990 IS REVIEWED AND APPROVED BY THE TRAINING DIRECTOR AND THE BOARD OF TRUSTEES PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THESE DOCUMENTS ARE PROVIDED TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
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
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0814 WEST BASIN ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0NEW CASTLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0DE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd019720
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00

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