Civic Intelligence

Local Union 477 Ibew So Sierras Chapter Neca Educational & Training Trust Fund

990 • Fiscal year 2014 • EIN 23-7149450

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 13, 2014

1688 Plum Lane92374

(909) 792-0387

Siviq Scores

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

Liabilities / Assets

25th percentile

0.00x

Higher debt load relative to assets than 25% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

29th percentile

0.00x

Higher debt load relative to revenue than 29% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Net Margin

88th percentile

24%

Higher net margin than 88% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

15th percentile

$0

Higher top officer pay than 15% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2014

Asset Growth

70th percentile

11%

Faster asset growth than 70% of similar nonprofits.

2014 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Up

$2,538,004

Up $243,078 (+11%) from 2013

Net Assets

Up

$2,535,539

Up $240,613 (+10%) from 2013

Liabilities

Up

$2,465

Up $2,465 from 2013

Revenue

$1,021,612

No earlier filing loaded for comparison.

Expenses

Up

$780,999

Up $9,593 (+1.2%) from 2013

Net Income

$240,613

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2013: $2,294,926Liabilities 2013: $0Net Assets 2013: $2,294,9262013Assets 2014: $2,538,004Liabilities 2014: $2,465Net Assets 2014: $2,535,5392014Assets 2015: $2,530,964Liabilities 2015: $17,193Net Assets 2015: $2,513,7712015Assets 2016: $2,455,139Liabilities 2016: $1,496Net Assets 2016: $2,453,6432016Assets 2017: $2,479,822Liabilities 2017: $18,568Net Assets 2017: $2,461,2542017Assets 2018: $2,531,740Liabilities 2018: $19,451Net Assets 2018: $2,512,2892018Assets 2019: $2,306,190Liabilities 2019: $20,129Net Assets 2019: $2,286,0612019Assets 2020: $2,001,152Liabilities 2020: $27,986Net Assets 2020: $1,973,1662020Assets 2021: $2,264,331Liabilities 2021: $2,766Net Assets 2021: $2,261,5652021Assets 2022: $2,334,395Liabilities 2022: $23,307Net Assets 2022: $2,311,0882022Assets 2023: $2,925,809Liabilities 2023: $1,608Net Assets 2023: $2,924,2012023Assets 2024: $3,181,444Liabilities 2024: $37,820Net Assets 2024: $3,143,6242024

Highlighted filing

2014

Assets$2,538,004
Liabilities$2,465
Net Assets$2,535,539

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2013: $771,4062013Revenue 2014: $1,021,612Expenses 2014: $780,999Net Income 2014: $240,6132014Revenue 2015: $785,525Expenses 2015: $807,293Net Income 2015: -$21,7682015Revenue 2016: $832,097Expenses 2016: $892,225Net Income 2016: -$60,1282016Revenue 2017: $786,828Expenses 2017: $779,217Net Income 2017: $7,6112017Revenue 2018: $571,849Expenses 2018: $520,814Net Income 2018: $51,0352018Revenue 2019: $679,483Expenses 2019: $830,478Net Income 2019: -$150,9952019Revenue 2020: $664,539Expenses 2020: $977,434Net Income 2020: -$312,8952020Revenue 2021: $1,140,390Expenses 2021: $851,991Net Income 2021: $288,3992021Revenue 2022: $1,053,538Expenses 2022: $1,004,015Net Income 2022: $49,5232022Revenue 2023: $1,459,470Expenses 2023: $846,357Net Income 2023: $613,1132023Revenue 2024: $1,152,846Expenses 2024: $933,423Net Income 2024: $219,4232024

Highlighted filing

2014

Revenue$1,021,612
Expenses$780,999
Net Income$240,613
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 13, 2014
Return Version
2013v3.0
Gross Receipts
$1,021,612
Mission and Program Overview

Mission

Technical training of workers

Electrical apprenticeship training

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$900,000$1,200,000▲ $300,000
Investments Program Related$897,491$931,627▲ $34,136
Cash and Non-Interest-Bearing Accounts$337,225$233,366▼ $103,859
Accounts Receivable$67,019$88,532▲ $21,513
Prepaid Expenses and Deferred Charges-$2,236-
Total Assets$2,294,926$2,538,004▲ $243,078
Other Assets Total$93,191$82,243▼ $10,948
Liabilities
Accounts Payable and Accrued Expenses-$2,465-
Total Liabilities$0$2,465▲ $2,465
Net Assets / Fund Balance
Unrestricted Net Assets$2,272,399$2,514,512▲ $242,113
Temporarily Rstr Net Assets$22,527$21,027▼ $1,500
Total Net Assets Fund Balance$2,294,926$2,535,539▲ $240,613
Total Liabilities and Net Assets / Fund Balance$2,294,926$2,538,004▲ $243,078

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$931,627--
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$76,756
Program Service Revenue
$909,488
Investment Income
$1,232
Other Revenue
$34,136
Change in Net Assets
$240,613

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,021,612
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,021,612
Total Revenue per Form 990
$1,021,612
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$780,999
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$136,493
Fees for Services Accounting---$32,892
Insurance---$7,146
Other Expenses---$1,500
All Other Expenses---$192
Total Functional Expenses$0$0$0$780,999

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$780,999
Total Expenses per Audited Statements$780,999
Total Expenses per Form 990$780,999
Expenses Not Reported on Financial Statements$0
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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 7A

The membership submit nominations and hold elections annually.

Form 990, Part VI, Section B, Line 11

Form 990 is not reviewed by the board. It is reviewed by the manager before filing.

Form 990, Part VI, Section C, Line 19

The association makes its governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

EIN
23-7149450
Phone
9097920387

Signing Officer

Name
Richard Purper
Title
Manager
Phone
9097920387
Signed
2014-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Purper
Formed
1970
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

Preparer
Deborah L Crowley
Phone
9097932406
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Lince 2C

The board of trustees reviews the audit and selects the independent auditor.

Financial Statement Notes

PART X, LINE 2:

The local union 477 ibew so sierras chapter neca educational & training trust fund (477 jatc) is exempt from income taxes under section 501(c)(5) of the internal revenue code and section 23701(a) of the california revenue code. The 477 jatc is not classified as a private foundation. Accounting principles generally accepted in the united states of america provide accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken by the organization in its federal and state exempt organization returns are more likely than not to be sustained upon examination. The 477 jatc is generally exempt from income taxes; however, the organization's current income tax return and those for the immediate three previous years are subject to examination and adjustment by the internal revenue service. For many states, the immediate four previous years are subject to examination and adjustment.

Raw XML Appendix380 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE LOCAL UNION 477 IBEW SO SIERRAS CHAPTER NECA EDUCATIONAL & TRAINING TRUST FUND (477 JATC) IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AND SECTION 23701(A) OF THE CALIFORNIA REVENUE CODE. THE 477 JATC IS NOT CLASSIFIED AS A PRIVATE FOUNDATION. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES THAT ALL OF THE POSITIONS TAKEN BY THE ORGANIZATION IN ITS FEDERAL AND STATE EXEMPT ORGANIZATION RETURNS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. THE 477 JATC IS GENERALLY EXEMPT FROM INCOME TAXES; HOWEVER, THE ORGANIZATION'S CURRENT INCOME TAX RETURN AND THOSE FOR THE IMMEDIATE THREE PREVIOUS YEARS ARE SUBJECT TO EXAMINATION AND ADJUSTMENT BY THE INTERNAL REVENUE SERVICE. FOR MANY STATES, THE IMMEDIATE FOUR PREVIOUS YEARS ARE SUBJECT TO EXAMINATION AND ADJUSTMENT.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MEMBERSHIP SUBMIT NOMINATIONS AND HOLD ELECTIONS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS NOT REVIEWED BY THE BOARD. IT IS REVIEWED BY THE MANAGER BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF TRUSTEES REVIEWS THE AUDIT AND SELECTS THE INDEPENDENT AUDITOR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINCE 2C
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd00
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/EIN0760836004
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd01
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/OwnershipPct00.55400
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PredominantIncomeTypeTxt0EXCLUDED RENTAL
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PrimaryActivitiesTxt0RENTAL OF REAL PROPERTY
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine10INLAND EMPIRE ELECTRICAL TRAINING CENTER LLC
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/ShareOfEOYAssetsAmt0931627
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/ShareOfTotalIncomeAmt034136
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/AddressLine10PO BOX 12149
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/City0SAN BERNARDINO
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/State0CA
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/ZIPCode092423
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd01
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd01
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt034136
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1136493
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0INCOME ALLOCATED ON K-1
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1RENT PAID
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine10INLAND EMPIRE ELECTRICAL TRAINING CENTER LLC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine11INLAND EMPIRE ELECTRICAL TRAINING CENTER LLC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0A
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1K
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt022527
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt021027
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02294926
IRS990/TotalAssetsEOYAmt02538004
IRS990/TotalAssetsGrp/BOYAmt02294926
IRS990/TotalAssetsGrp/EOYAmt02538004
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt076756
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0780999
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt02465
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt02465
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02294926
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02535539
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0909488
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt035368
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0909488
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01021612
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02294926
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02538004
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd01
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02272399
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02514512
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine101688 PLUM LANE
IRS990/USAddress/City0REDLANDS
IRS990/USAddress/State0CA
IRS990/USAddress/ZIPCode092374
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD PURPER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum09097920387
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine10LOCAL UNION 477 IBEW SO SIERRAS CHAPTER
ReturnHeader/Filer/BusinessName/BusinessNameLine20NECA EDUCATIONAL & TRAINING TRUST FUND
ReturnHeader/Filer/BusinessNameControlTxt0LOCA
ReturnHeader/Filer/EIN0237149450
ReturnHeader/Filer/PhoneNum09097920387
ReturnHeader/Filer/USAddress/AddressLine101688 PLUM LANE
ReturnHeader/Filer/USAddress/City0REDLANDS
ReturnHeader/Filer/USAddress/State0CA
ReturnHeader/Filer/USAddress/ZIPCode092374
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0951754234
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10EADIE AND PAYNE LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10PO BOX 9360
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0REDLANDS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0923752560
ReturnHeader/PreparerPersonGrp/PhoneNum09097932406
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DEBORAH L CROWLEY
ReturnHeader/ReturnTs02014-11-14T15:42:47-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.18$0.04$3.14$1.15$0.93$0.22
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.93$0.00$2.92$1.46$0.85$0.61
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.33$0.02$2.31$1.05$1.00$0.05
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.26$0.00$2.26$1.14$0.85$0.29
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.00$0.03$1.97$0.66$0.98$0.31
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.31$0.02$2.29$0.68$0.83$0.15
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.53$0.02$2.51$0.57$0.52$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.48$0.02$2.46$0.79$0.78$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.46$0.00$2.45$0.83$0.89$0.06
2015Detailed filing. Detailed filing data is available for this year.$2.53$0.02$2.51$0.79$0.81$0.02
2014Detailed filing. Detailed filing data is available for this year.$2.54$0.00$2.54$1.02$0.78$0.24
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.29$0.00$2.29$0.77