Civic Intelligence

Lake Ashtabula & Geauga Electrical

990 • Fiscal year 2018 • EIN 23-7220270

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 12, 2019

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

64th percentile

0.10x

Higher debt load relative to assets than 64% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

80th percentile

0.31x

Higher debt load relative to revenue than 80% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

77th percentile

20%

Higher net margin than 77% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

55th percentile

$21,953

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 7.8% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

52nd percentile

2.2%

Faster asset growth than 52% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

33rd percentile

-3.7%

Faster revenue growth than 33% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets64th percentile

Assets

Up

$829,178

Up $17,973 (+2.2%) from 2017

Net Assets

Up

$742,689

Up $57,538 (+8.4%) from 2017

Liabilities

Down

$86,489

Down $39,565 (-31%) from 2017

Revenue And Expenses
Liabilities / Revenue80th percentileNet Margin77th percentile

Revenue

Down

$281,738

Down $10,951 (-3.7%) from 2017

Expenses

Down

$224,200

Down $4,088 (-1.8%) from 2017

Net Income

Down

$57,538

Down $6,863 (-11%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth52nd 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

2018

Assets$829,178
Liabilities$86,489
Net Assets$742,689
Open 2018 Filing

Operations Trend

Revenue Growth33rd 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

2018

Revenue$281,738
Expenses$224,200
Net Income$57,538
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 12, 2019
Return Version
2018v3.1
Gross Receipts
$281,738
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$599,572$574,697▼ $24,875
Cash and Non-Interest-Bearing Accounts$207,864$252,491▲ $44,627
Intangible Assets$2,979$1,927▼ $1,052
Prepaid Expenses and Deferred Charges$790$63▼ $727
Total Assets$811,205$829,178▲ $17,973
Liabilities
Mortgage Notes Payable Secured by Investment Property$125,571$82,036▼ $43,535
Other Liabilities$483$4,453▲ $3,970
Total Liabilities$126,054$86,489▼ $39,565
Net Assets / Fund Balance
Unrestricted Net Assets$685,151$742,689▲ $57,538
Total Net Assets Fund Balance$685,151$742,689▲ $57,538
Total Liabilities and Net Assets / Fund Balance$811,205$829,178▲ $17,973

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$573,403$369,832$943,235
Equipment$732$70,354$71,086
Other Land Buildings$562$25,343$25,905
Compensation and Service Providers
Top Officer Pay55th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Eric KubishTraining DirectorPT$21,953$21,953

Board Members and Trustees

NameTitle
John RusnakTrustee
Kevin VayoTrustee
Rory BreedloveTrustee
Tom ShrevesTrustee
David PhillipsTrustee/chai
Lad ChapmanTrustee/secr
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$281,682
Investment Income
$56
Other Revenue
$0
Change in Net Assets
$57,538
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$139,447
Salaries, Compensation, and Employee Benefits$82,012
Grants and Similar Amounts Paid$2,741
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$45,717--$45,717
Depreciation Depletion$32,835--$32,835
Current Officers, Directors, Trustees, and Key Employees-$21,953-$21,953
Pension Plan Contributions$6,600$3,485-$10,085
Travel$8,478--$8,478
Other Expenses$7,951--$7,951
All Other Expenses$7,273--$7,273
Conferences and Meetings$6,280--$6,280
Interest$5,626--$5,626
Payroll Taxes$2,621$1,636-$4,257
Insurance$1,462$1,327-$2,789
Grants to Domestic Individuals$2,741--$2,741
Office Expenses$2,733--$2,733
Fees for Services Accounting$1,008$250-$1,258
Fees for Services Legal$819--$819
Total Functional Expenses$195,549$28,651$0$224,200
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$4,453
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
2019-11-12
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
Ann M Erich
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 2016, 2017 and 2018 are subject to examination by the irs, generally for a three year period from the due date of the return.”

Raw XML AppendixShowing 400 of 401 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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IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0169
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0291848
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0233445
IRS990ScheduleA/Total509Grp/TotalAmt01328281
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0292689
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0228618
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0291852
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0233553
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01328450
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0573403
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0369832
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0943235
IRS990ScheduleD/EquipmentGrp/BookValueAmt0732
IRS990ScheduleD/EquipmentGrp/DepreciationAmt070354
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt071086
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0562
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt025343
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt025905
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04453
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 2016, 2017 AND 2018 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
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0574697
IRS990ScheduleD/TotalLiabilityAmt04453
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0811205
IRS990/TotalAssetsEOYAmt0829178
IRS990/TotalAssetsGrp/BOYAmt0811205
IRS990/TotalAssetsGrp/EOYAmt0829178
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt028651
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0195549
IRS990/TotalFunctionalExpensesGrp/TotalAmt0224200
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0126054
IRS990/TotalLiabilitiesEOYAmt086489
IRS990/TotalLiabilitiesGrp/BOYAmt0126054
IRS990/TotalLiabilitiesGrp/EOYAmt086489
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0685151
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0742689
IRS990/TotalProgramServiceExpensesAmt0195549
IRS990/TotalProgramServiceRevenueAmt0281682
IRS990/TotalReportableCompFromOrgAmt021953
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0281738
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0281738
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0811205
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0829178
IRS990/TravelGrp/ProgramServicesAmt08478
IRS990/TravelGrp/TotalAmt08478
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0685151
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0742689
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0WILLOUGHBY HILLS
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044094
IRS990/VotingMembersGoverningBodyCnt06
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IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ERIC KUBISH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRAINING DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04402553028
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAKE ASHTABULA & GEAUGA ELECTRICAL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0JOINT APPRENTICESHIP & TRAINING TR
ReturnHeader/Filer/BusinessNameControlTxt0LAKE
ReturnHeader/Filer/EIN0237220270
ReturnHeader/Filer/PhoneNum04402553028
ReturnHeader/Filer/USAddress/AddressLine1Txt08376 MUNSON RD
ReturnHeader/Filer/USAddress/CityNm0MENTOR
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044060
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId08B941E33FB70C548FA13B2B499309A0124D7A56C
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0685F8F1A5375E09AB1E9FB4DFE643B8C3CFF07DE
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt096.11.216.162
ReturnHeader/FilingSecurityInformation/IPDt02019-11-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm008:15:46
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341723186
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GALLOVIC GRANITO AND CO LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08518 MENTOR AVE SUITE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MENTOR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0440605838
ReturnHeader/PreparerPersonGrp/PhoneNum04409511173
ReturnHeader/PreparerPersonGrp/PreparationDt02019-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANN M ERICH
ReturnHeader/ReturnTs02019-11-14T08:15:46-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$829,178
Liabilities
$86,489
Net assets
$742,689
Revenue
$281,738
Expenses
$224,200
Net income
$57,538
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
2018Detailed filing. Detailed filing data is available for this year.$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
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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