Form 990, Part VI, Section B, Line 11
“The director and board of trustees review the form 990 prior to filing the return.”
990 • Fiscal year 2016 • EIN 23-7105639
Scores are not available for this record yet.
Assets
Up$667,052
Up $136,308 (+26%) from 2015
Net Assets
Up$662,618
Up $135,768 (+26%) from 2015
Liabilities
Up$4,434
Up $540 (+14%) from 2015
Revenue
Up$622,485
Up $21,191 (+3.5%) from 2015
Expenses
Down$486,717
Down $15,776 (-3.1%) from 2015
Net Income
Up$135,768
Up $36,967 (+37%) from 2015
To provide apprentice and journeymen training for members of local union 952.
To provide educational and training services to union electical apprentices
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $526,850 | $662,618 | ▲ $135,768 |
| Savings and Temporary Cash Investments | $332,295 | $508,070 | ▲ $175,775 |
| Land, Buildings, and Equipment, Net | $67,356 | $62,552 | ▼ $4,804 |
| Accounts Receivable | $36,558 | $41,396 | ▲ $4,838 |
| Cash and Non-Interest-Bearing Accounts | $62,171 | $31,102 | ▼ $31,069 |
| Prepaid Expenses and Deferred Charges | $14,474 | $11,752 | ▼ $2,722 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $530,744 | $667,052 | ▲ $136,308 |
| Other Assets Total | $17,890 | $12,180 | ▼ $5,710 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $3,894 | $4,434 | ▲ $540 |
| Total Liabilities | $3,894 | $4,434 | ▲ $540 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $526,850 | $662,618 | ▲ $135,768 |
| Total Liabilities and Net Assets / Fund Balance | $530,744 | $667,052 | ▲ $136,308 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $11,385 | $166,535 | $177,920 |
| Other Land Buildings | $51,167 | $72,526 | $123,693 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Steven R Earhart | Director | FT | $112,836 | $40,262 | $153,098 |
| Name | Title |
|---|---|
| David Nott | Trustee |
| Jeff Bode | Trustee |
| Jim Eddy | Trustee |
| Mark Dilley | Trustee |
| Robert Diener | Trustee |
| Shane Werner | Trustee |
| Tony Skinner | Trustee |
| Jerry Martin | Secretary |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $266,013 |
| Other Expenses | $220,704 |
| 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 | $19,097 | $98,795 | - | $117,892 |
| Comp Disqual Persons | $74,629 | $8,778 | - | $83,407 |
| Occupancy | $60,180 | $10,620 | - | $70,800 |
| Pension Plan Contributions | $22,174 | $10,837 | - | $33,011 |
| All Other Expenses | $19,568 | $12,038 | - | $31,606 |
| Payroll Taxes | $9,017 | $8,747 | - | $17,764 |
| Insurance | $11,540 | $4,999 | - | $16,539 |
| Other Employee Benefits | $9,060 | $4,879 | - | $13,939 |
| Depreciation Depletion | $2,907 | $7,752 | - | $10,659 |
| Fees for Services Accounting | - | $6,913 | - | $6,913 |
| Other Expenses | $6,317 | $6,101 | - | $6,101 |
| Conferences and Meetings | $5,172 | - | - | $5,172 |
| Travel | $2,983 | - | - | $2,983 |
| Advertising | $1,923 | - | - | $1,923 |
| Fees for Services Other | - | $1,833 | - | $1,833 |
| Office Expenses | - | $1,634 | - | $1,634 |
| Fees for Services Legal | - | $563 | - | $563 |
| Total Functional Expenses | $301,113 | $185,604 | $0 | $486,717 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $486,717 |
| Total Expenses per Audited Statements | $486,717 |
| Total Expenses per Form 990 | $486,717 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The director and board of trustees review the form 990 prior to filing the return.”
“At end of year, program administrator collects an annual statement from interested parties and reviews with the trustees.”
“Review of director's salary by board of trustees and documented to board minutes.”
“The organization's governing documents, policies and financial statements are available for inspection upon request at the apprenticeship office.”
“The organization, which is an erisa employee benefit fund, is governed by an uncompensated board of trustees. The union trustees listed on part vii, section a have previously disclosed their compensation on their respective local's lm-2 filings with the department of labor.”
“The organization does not have a separate audit committee. The board of trustees has responsibility for oversight of the audit and the selection of independent auditors.”
“The trust is exempt from income tax under section 501(c)(3)of the internal revenue code, and accordingly the trust's net investment income is exempt from income taxes. The trust has obtained a favorable tax determination from the internal revenue service and the trust sponsor believes that the trust, as amended, continues to qualify and to operate in accordance with applicable provisions of the irc.”
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/PYTotalExpensesAmt | 0 | 502493 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 601294 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 135768 |
| 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/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 526850 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 662618 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 332295 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 508070 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 11385 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 166535 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 177920 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 486717 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 51167 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 72526 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 123693 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 622485 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE TRUST IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3)OF THE INTERNAL REVENUE CODE, AND ACCORDINGLY THE TRUST'S NET INVESTMENT INCOME IS EXEMPT FROM INCOME TAXES. THE TRUST HAS OBTAINED A FAVORABLE TAX DETERMINATION FROM THE INTERNAL REVENUE SERVICE AND THE TRUST SPONSOR BELIEVES THAT THE TRUST, AS AMENDED, CONTINUES TO QUALIFY AND TO OPERATE IN ACCORDANCE WITH APPLICABLE PROVISIONS OF THE IRC. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 62552 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 486717 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 622485 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 622485 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 486717 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE TRUST PUBLICIZES IT'S RACIALLY NONDISCRIMINATORY POLICY IN THE ORGANIZATION'S BROCHURES; IN MATERIALS SENT TO SCHOOLS; AT JOB FAIRS; AND IN ADVERTISEMENTS BROADCAST ON RADIO. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 112836 |
| 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 | 26323 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 13939 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | STEVEN R EARHART |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | DIRECTOR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 153098 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE DIRECTOR AND BOARD OF TRUSTEES REVIEW THE FORM 990 PRIOR TO FILING THE RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | AT END OF YEAR, PROGRAM ADMINISTRATOR COLLECTS AN ANNUAL STATEMENT FROM INTERESTED PARTIES AND REVIEWS WITH THE TRUSTEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | REVIEW OF DIRECTOR'S SALARY BY BOARD OF TRUSTEES AND DOCUMENTED TO BOARD MINUTES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION'S GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE FOR INSPECTION UPON REQUEST AT THE APPRENTICESHIP OFFICE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION, WHICH IS AN ERISA EMPLOYEE BENEFIT FUND, IS GOVERNED BY AN UNCOMPENSATED BOARD OF TRUSTEES. THE UNION TRUSTEES LISTED ON PART VII, SECTION A HAVE PREVIOUSLY DISCLOSED THEIR COMPENSATION ON THEIR RESPECTIVE LOCAL'S LM-2 FILINGS WITH THE DEPARTMENT OF LABOR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION DOES NOT HAVE A SEPARATE AUDIT COMMITTEE. THE BOARD OF TRUSTEES HAS RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND THE SELECTION OF INDEPENDENT AUDITORS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VII, SECTION A, COLUMN E |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XII, LINE 2C: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 2 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 3 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | NONE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 1 | NONE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 2 | NONE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 3 | NONE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | IBEW LOCAL 952 - VENTURA DIVISION OF LA CHAPTER NECA PENSION TRUST |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | IBEW LOCAL 952 - LABOR MANAGEMENT COOPERATION COMMITTEE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 2 | IBEW LOCAL 952 - VENTURA DIVISION OF LA CHAPTER 401(K) PENSION PLAN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 3 | IBEW LOCAL 952 - INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS LOCAL 952 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 956397996 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 770235176 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 2 | 911923070 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 3 | 951452487 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 401(A) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501(C)(5) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 2 | 401(K) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 3 | 501(5) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | CA |
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Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.