Civic Intelligence

Lake Ashtabula & Geauga Electrical

990 • Fiscal year 2016 • EIN 23-7220270

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 14, 2017

Organization ProfileN/A
8376 Munson RdMentor, OH 44060

(440) 255-3028

Siviq Scores

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

Liabilities / Assets

71st percentile

0.21x

Higher debt load relative to assets than 71% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

87th percentile

0.73x

Higher debt load relative to revenue than 87% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

60th percentile

6.8%

Higher net margin than 60% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

55th percentile

$23,260

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 10.2% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

21st percentile

-6.8%

Faster asset growth than 21% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

16th percentile

-22%

Faster revenue growth than 16% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets71st percentile

Assets

Down

$787,727

Down $57,450 (-6.8%) from 2015

Net Assets

Up

$620,750

Up $15,584 (+2.6%) from 2015

Liabilities

Down

$166,977

Down $73,034 (-30%) from 2015

Revenue And Expenses
Liabilities / Revenue87th percentileNet Margin60th percentile

Revenue

Down

$228,618

Down $62,987 (-22%) from 2015

Expenses

Up

$213,034

Up $7,990 (+3.9%) from 2015

Net Income

Down

$15,584

Down $70,977 (-82%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth21st percentile

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

$1.0M$500K$0Assets 2015: $845,177Liabilities 2015: $240,011Net Assets 2015: $605,1662015Assets 2016: $787,727Liabilities 2016: $166,977Net Assets 2016: $620,7502016Assets 2017: $811,205Liabilities 2017: $126,054Net Assets 2017: $685,1512017Assets 2018: $829,178Liabilities 2018: $86,489Net Assets 2018: $742,6892018Assets 2019: $880,017Liabilities 2019: $44,684Net Assets 2019: $835,3332019Assets 2020: $817,854Liabilities 2020: $8,009Net Assets 2020: $809,8452020Assets 2021: $777,426Liabilities 2021: $7,208Net Assets 2021: $770,2182021Assets 2022: $704,840Liabilities 2022: $846Net Assets 2022: $703,9942022Assets 2023: $719,563Liabilities 2023: $11,373Net Assets 2023: $708,1902023Assets 2024: $692,688Liabilities 2024: $10,689Net Assets 2024: $681,9992024

Highlighted filing

2016

Assets$787,727
Liabilities$166,977
Net Assets$620,750
Open 2016 Filing

Operations Trend

Revenue Growth16th percentile

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

$600K$400K$200K$0-$200KRevenue 2015: $291,605Expenses 2015: $205,044Net Income 2015: $86,5612015Revenue 2016: $228,618Expenses 2016: $213,034Net Income 2016: $15,5842016Revenue 2017: $292,689Expenses 2017: $228,288Net Income 2017: $64,4012017Revenue 2018: $281,738Expenses 2018: $224,200Net Income 2018: $57,5382018Revenue 2019: $339,119Expenses 2019: $246,475Net Income 2019: $92,6442019Revenue 2020: $258,677Expenses 2020: $284,165Net Income 2020: -$25,4882020Revenue 2021: $269,780Expenses 2021: $309,407Net Income 2021: -$39,6272021Revenue 2022: $311,909Expenses 2022: $378,133Net Income 2022: -$66,2242022Revenue 2023: $383,685Expenses 2023: $379,489Net Income 2023: $4,1962023Revenue 2024: $375,711Expenses 2024: $401,902Net Income 2024: -$26,1912024

Highlighted filing

2016

Revenue$228,618
Expenses$213,034
Net Income$15,584
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 14, 2017
Return Version
2016v3.0
Gross Receipts
$228,618
Mission and Program Overview

Mission

The fund provides educational & training benefits for all apprentices and journeymen of i.b.e.w. Local 673

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$650,428$624,718▼ $25,710
Cash and Non-Interest-Bearing Accounts$191,060$160,657▼ $30,403
Intangible Assets$3,437$1,562▼ $1,875
Prepaid Expenses and Deferred Charges$252$790▲ $538
Total Assets$845,177$787,727▼ $57,450
Liabilities
Mortgage Notes Payable Secured by Investment Property$240,011$166,477▼ $73,534
Other Liabilities-$500-
Total Liabilities$240,011$166,977▼ $73,034
Net Assets / Fund Balance
Unrestricted Net Assets$605,166$620,750▲ $15,584
Total Net Assets Fund Balance$605,166$620,750▲ $15,584
Total Liabilities and Net Assets / Fund Balance$845,177$787,727▼ $57,450

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$621,774$321,461$943,235
Equipment$2,069$71,925$73,994
Other Land Buildings$875$31,151$32,026
Compensation and Service Providers
Top Officer Pay55th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Eric KubishTraining DirectorPT$23,260$23,260
Richard GoodmansonTraining DirectorPT$11,029$11,029

Board Members and Trustees

NameTitle
David PhillipsTrustee
Kevin VayoTrustee
Lad ChapmanTrustee
Rory BreedloveTrustee
Craig DownsTrustee & Se
Dan LastoriaTrustee/chai
Tom ShrevesTrustee/secr
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$228,617
Investment Income
$1
Other Revenue
$0
Change in Net Assets
$15,584
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$114,794
Salaries, Compensation, and Employee Benefits$95,835
Grants and Similar Amounts Paid$2,405
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$44,756--$44,756
Current Officers, Directors, Trustees, and Key Employees$1,157$33,132-$34,289
Depreciation Depletion$28,923--$28,923
Fees for Services Accounting$1,127$8,000-$9,127
Pension Plan Contributions$4,865$3,723-$8,588
Payroll Taxes$5,171$3,031-$8,202
Interest$7,504--$7,504
All Other Expenses$6,827--$6,827
Other Expenses$6,339--$6,339
Grants to Domestic Individuals$2,405--$2,405
Insurance$780$1,555-$2,335
Office Expenses$2,165--$2,165
Conferences and Meetings$1,495--$1,495
Fees for Services Legal-$104-$104
Total Functional Expenses$163,489$49,545$0$213,034
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Withheld$500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“A copy of the 990 was given to the training director to bring to the board of trustees meeting for approval”

Form 990, Page 6, Part VI, Line 12C

“Conflict of interest policy compliance is reviewed and enforced at monthly board meetings”

Form 990, Page 6, Part VI, Line 15A

“Compensation of training director is subject to review and approval by the board of trustees”

Form 990, Page 6, Part VI, Line 15B

“Compensation of the training staff is subject to review and approval by the board of trustees”

Form 990, Page 6, Part VI, Line 19

“Governing documents, conflict of interest policy and financial statements are available to the public upon request at the office of the trust”

Filing and Contact Details

Filer

Filer Name
Lake Ashtabula & Geauga Electrical
EIN
23-7220270
Phone
4402553028
Address
8376 MUNSON RD, MENTOR, OH 44060

Signing Officer

Name
Eric Kubish
Title
Training Director
Phone
4402553028
Signed
2017-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eric Kubish
Formed
1973
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
9

Preparer

Firm
Gallovic Granito and Co Ltd
Address
8518 MENTOR AVE SUITE A, MENTOR, OH 44060-5838
Preparer
Vincent J Granito
Phone
4409511173
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“The entity adopted the provisions of fasb asc 740-10 "accounting for uncertainty in income taxes." fasb asc 740-10 prescribes a recognition threshold that a position is required to meet before being recognized in the financial statements and provides guidance on de-recognition, measurement, classification, interest and penalties, accounting in interim periods, disclosure and transition issues for uncertain tax positions. Management has evaluated the entity's tax positions and concluded that there were no material uncertain tax positions requiring recognition in the financial statements. Accrued interest relating to uncertain tax positions would be recorded as a component of interest expense and penalties related to uncertain tax positions would be recorded as a component of general and administrative expenses. The federal income tax returns for the entity for 2014, 2015 and 2016 are subject to examination by the irs, generally for a three year period from the due date of the return.”

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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/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES WITHHELD
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ENTITY ADOPTED THE PROVISIONS OF FASB ASC 740-10 "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES." FASB ASC 740-10 PRESCRIBES A RECOGNITION THRESHOLD THAT A POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS AND PROVIDES GUIDANCE ON DE-RECOGNITION, MEASUREMENT, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION ISSUES FOR UNCERTAIN TAX POSITIONS. MANAGEMENT HAS EVALUATED THE ENTITY'S TAX POSITIONS AND CONCLUDED THAT THERE WERE NO MATERIAL UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE FINANCIAL STATEMENTS. ACCRUED INTEREST RELATING TO UNCERTAIN TAX POSITIONS WOULD BE RECORDED AS A COMPONENT OF INTEREST EXPENSE AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS WOULD BE RECORDED AS A COMPONENT OF GENERAL AND ADMINISTRATIVE EXPENSES. THE FEDERAL INCOME TAX RETURNS FOR THE ENTITY FOR 2014, 2015 AND 2016 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR A THREE YEAR PERIOD FROM THE DUE DATE OF THE RETURN.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE 990 WAS GIVEN TO THE TRAINING DIRECTOR TO BRING TO THE BOARD OF TRUSTEES MEETING FOR APPROVAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICT OF INTEREST POLICY COMPLIANCE IS REVIEWED AND ENFORCED AT MONTHLY BOARD MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION OF TRAINING DIRECTOR IS SUBJECT TO REVIEW AND APPROVAL BY THE BOARD OF TRUSTEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION OF THE TRAINING STAFF IS SUBJECT TO REVIEW AND APPROVAL BY THE BOARD OF TRUSTEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE OFFICE OF THE TRUST
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ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAKE ASHTABULA & GEAUGA ELECTRICAL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0JOINT APPRENTICESHIP & TRAINING TR
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Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$787,727
Liabilities
$166,977
Net assets
$620,750
Revenue
$228,618
Expenses
$213,034
Net income
$15,584
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.93$0.11$6.82$3.76$4.02$0.26
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.20$0.11$7.08$3.84$3.79$0.04
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.05$0.01$7.04$3.12$3.78$0.66
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.77$0.07$7.70$2.70$3.09$0.40
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.18$0.08$8.10$2.59$2.84$0.25
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.80$0.45$8.35$3.39$2.46$0.93
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.29$0.86$7.43$2.82$2.24$0.58
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.11$1.26$6.85$2.93$2.28$0.64
2016Detailed filing. Detailed filing data is available for this year.$7.88$1.67$6.21$2.29$2.13$0.16
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.45$2.40$6.05$2.92$2.05$0.87