Civic Intelligence

Lake Ashtabula & Geauga Electrical

990 • Fiscal year 2020 • EIN 23-7220270

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 05, 2021

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

38th percentile

0.01x

Higher debt load relative to assets than 38% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

44th percentile

0.03x

Higher debt load relative to revenue than 44% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

24th percentile

-9.9%

Higher net margin than 24% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

61st percentile

$38,165

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 14.8% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

15th percentile

-7.1%

Faster asset growth than 15% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

24th percentile

-24%

Faster revenue growth than 24% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets38th percentile

Assets

Down

$817,854

Down $62,163 (-7.1%) from 2019

Net Assets

Down

$809,845

Down $25,488 (-3.1%) from 2019

Liabilities

Down

$8,009

Down $36,675 (-82%) from 2019

Revenue And Expenses
Liabilities / Revenue44th percentileNet Margin24th percentile

Revenue

Down

$258,677

Down $80,442 (-24%) from 2019

Expenses

Up

$284,165

Up $37,690 (+15%) from 2019

Net Income

Down

-$25,488

Down $118,132 (-128%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth15th 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

2020

Assets$817,854
Liabilities$8,009
Net Assets$809,845
Open 2020 Filing

Operations Trend

Revenue Growth24th 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

2020

Revenue$258,677
Expenses$284,165
Net Income-$25,488
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 5, 2021
Return Version
2020v4.0
Gross Receipts
$258,677
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$550,010$525,434▼ $24,576
Cash and Non-Interest-Bearing Accounts$329,068$292,405▼ $36,663
Intangible Assets$876--
Prepaid Expenses and Deferred Charges$63--
Accounts Receivable-$15-
Total Assets$880,017$817,854▼ $62,163
Liabilities
Mortgage Notes Payable Secured by Investment Property$38,502--
Other Liabilities$6,182$8,009▲ $1,827
Total Liabilities$44,684$8,009▼ $36,675
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$835,333$809,845▼ $25,488
Total Net Assets Fund Balance$835,333$809,845▼ $25,488
Total Liabilities and Net Assets / Fund Balance$880,017$817,854▼ $62,163

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$525,032$418,203$943,235
Equipment$219$76,011$76,230
Other Land Buildings$183$31,937$32,120
Compensation and Service Providers
Top Officer Pay61st percentile

Employees

NameTitleFull / Part TimeBaseTotal
David MealyFt TrainingFT$38,165$38,165
Eric KubishPt TrainingPT$17,276$17,276

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$258,677
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-25,488
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$147,461
Other Expenses$133,624
Grants and Similar Amounts Paid$3,080
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$55,441-$55,441
Other Salaries and Wages$45,975--$45,975
Depreciation Depletion$31,395--$31,395
Pension Plan Contributions$11,147$19,081-$30,228
Payroll Taxes$3,821$4,608-$8,429
All Other Expenses$8,031--$8,031
Advertising$7,446--$7,446
Other Employee Benefits-$7,388-$7,388
Office Expenses$6,109$200-$6,309
Fees for Services Accounting$1,008$5,000-$6,008
Fees for Services Other$5,164$341-$5,505
Other Expenses$4,539--$4,539
Grants to Domestic Individuals$3,080--$3,080
Information Technology$2,850--$2,850
Fees for Services Legal$1,432$231-$1,663
Insurance-$1,327-$1,327
Travel$301--$301
Conferences and Meetings$250--$250
Interest$45--$45
Total Functional Expenses$190,548$93,617$0$284,165
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 Tax and Other Withholdings$8,009
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
John Rusnak
Title
Trustee/chairman
Phone
4402553414
Signed
2021-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Rusnak
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 fund 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 fund'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 fund for 2018, 2019, and 2020 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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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0292689
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0228617
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt057
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0292689
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0228617
IRS990ScheduleA/Total509Grp/TotalAmt01400784
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0258677
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0281738
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0292689
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0228618
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0418203
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0943235
IRS990ScheduleD/EquipmentGrp/BookValueAmt0219
IRS990ScheduleD/EquipmentGrp/DepreciationAmt076011
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt076230
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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0183
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt031937
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt032120
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08009
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAX AND OTHER WITHHOLDINGS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FUND 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 FUND'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 FUND FOR 2018, 2019, AND 2020 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/TotalBookValueLandBuildingsAmt0525434
IRS990ScheduleD/TotalLiabilityAmt08009
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IRS990/ScheduleORequiredInd0true
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/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0880017
IRS990/TotalAssetsEOYAmt0817854
IRS990/TotalAssetsGrp/BOYAmt0880017
IRS990/TotalAssetsGrp/EOYAmt0817854
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt08
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt093617
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0190548
IRS990/TotalFunctionalExpensesGrp/TotalAmt0284165
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt044684
IRS990/TotalLiabilitiesEOYAmt08009
IRS990/TotalLiabilitiesGrp/BOYAmt044684
IRS990/TotalLiabilitiesGrp/EOYAmt08009
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0835333
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0809845
IRS990/TotalProgramServiceExpensesAmt0190548
IRS990/TotalProgramServiceRevenueAmt0258677
IRS990/TotalReportableCompFromOrgAmt055441
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0258677
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0258677
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0880017
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0817854
IRS990/TravelGrp/ProgramServicesAmt0301
IRS990/TravelGrp/TotalAmt0301
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IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt08376 MUNSON RD
IRS990/USAddress/CityNm0MENTOR
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044060
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN RUSNAK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE/CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum04402553414
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-05
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/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/PreparationDt02021-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANN M ERICH
ReturnHeader/ReturnTs02021-11-12T15:08:34-06:00
ReturnHeader/ReturnTypeCd0990

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$817,854
Liabilities
$8,009
Net assets
$809,845
Revenue
$258,677
Expenses
$284,165
Net income
-$25,488
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
2020Detailed filing. Detailed filing data is available for this year.$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
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
Peer Organizations

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