Civic Intelligence

Lake Ashtabula & Geauga Electrical

990 • Fiscal year 2019 • EIN 23-7220270

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 11, 2020

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

56th percentile

0.05x

Higher debt load relative to assets than 56% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

71st percentile

0.13x

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

82nd percentile

27%

Higher net margin than 82% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

56th percentile

$22,054

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 6.5% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

57th percentile

6.1%

Faster asset growth than 57% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

72nd percentile

20%

Faster revenue growth than 72% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$880,017

Up $50,839 (+6.1%) from 2018

Net Assets

Up

$835,333

Up $92,644 (+12%) from 2018

Liabilities

Down

$44,684

Down $41,805 (-48%) from 2018

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin82nd percentile

Revenue

Up

$339,119

Up $57,381 (+20%) from 2018

Expenses

Up

$246,475

Up $22,275 (+9.9%) from 2018

Net Income

Up

$92,644

Up $35,106 (+61%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth57th 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

2019

Assets$880,017
Liabilities$44,684
Net Assets$835,333
Open 2019 Filing

Operations Trend

Revenue Growth72nd 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

2019

Revenue$339,119
Expenses$246,475
Net Income$92,644
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 11, 2020
Return Version
2019v5.0
Gross Receipts
$339,119
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$574,697$550,010▼ $24,687
Cash and Non-Interest-Bearing Accounts$252,491$329,068▲ $76,577
Intangible Assets$1,927$876▼ $1,051
Prepaid Expenses and Deferred Charges$63$63→ $0
Total Assets$829,178$880,017▲ $50,839
Liabilities
Mortgage Notes Payable Secured by Investment Property$82,036$38,502▼ $43,534
Other Liabilities$4,453$6,182▲ $1,729
Total Liabilities$86,489$44,684▼ $41,805
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$742,689$835,333▲ $92,644
Total Net Assets Fund Balance$742,689$835,333▲ $92,644
Total Liabilities and Net Assets / Fund Balance$829,178$880,017▲ $50,839

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$549,217$394,018$943,235
Equipment$459$70,627$71,086
Other Land Buildings$334$33,154$33,488
Compensation and Service Providers
Top Officer Pay56th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Eric KubishTraining DirectorPT$22,054$22,054

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$339,119
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$92,644
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$158,296
Salaries, Compensation, and Employee Benefits$84,739
Grants and Similar Amounts Paid$3,440
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$41,374--$41,374
Depreciation Depletion$33,322--$33,322
Current Officers, Directors, Trustees, and Key Employees-$22,054-$22,054
Pension Plan Contributions$11,356$4,356-$15,712
Travel$9,064--$9,064
Conferences and Meetings$7,090$340-$7,430
Fees for Services Accounting$831$5,800-$6,631
Other Expenses$6,290--$6,290
All Other Expenses$5,935--$5,935
Payroll Taxes$3,761$1,838-$5,599
Interest$3,539--$3,539
Fees for Services Legal$3,512--$3,512
Grants to Domestic Individuals$3,440--$3,440
Insurance$990$1,470-$2,460
Advertising$2,424--$2,424
Office Expenses$2,200--$2,200
Total Functional Expenses$210,617$35,858$0$246,475
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$6,182
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 35% controlled entity
No
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 chairman 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
David Phillips
Title
Trustee/chairman
Phone
4402553414
Signed
2020-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Phillips
Formed
1973
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
8

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 derecognition, 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 of the entity for 2017, 2018, and 2019 are subject to examination by the irs, generally for a three-year period from the due date of the return.”

Raw XML Appendix398 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/Total509Grp/CurrentTaxYearMinus4YearsAmt0291848
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0394018
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IRS990ScheduleD/EquipmentGrp/BookValueAmt0459
IRS990ScheduleD/EquipmentGrp/DepreciationAmt070627
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt071086
IRS990ScheduleD/FootnoteTextInd0X
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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 DERECOGNITION, 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 OF THE ENTITY FOR 2017, 2018, AND 2019 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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IRS990ScheduleD/TotalLiabilityAmt06182
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE 990 WAS GIVEN TO THE CHAIRMAN 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
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IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalEmployeeCnt08
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0210617
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE/CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum04402553414
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAKE ASHTABULA & GEAUGA ELECTRICAL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0JOINT APPRENTICESHIP & TRAINING TR
ReturnHeader/Filer/BusinessNameControlTxt0LAKE
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ReturnHeader/FilingSecurityInformation/IPDt02020-11-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm010:27:27
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341723186
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GALLOVIC GRANITO AND CO LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08518 MENTOR AVE SUITE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MENTOR
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0440605838
ReturnHeader/PreparerPersonGrp/PhoneNum04409511173
ReturnHeader/PreparerPersonGrp/PreparationDt02020-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANN M ERICH
ReturnHeader/ReturnTs02020-11-13T10:27:27-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$880,017
Liabilities
$44,684
Net assets
$835,333
Revenue
$339,119
Expenses
$246,475
Net income
$92,644
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
2019Detailed filing. Detailed filing data is available for this year.$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
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