Liabilities / Assets
42nd percentile
Higher debt load relative to assets than 42% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
42nd percentile
Higher debt load relative to assets than 42% of similar nonprofits.
Liabilities / Revenue
49th percentile
Higher debt load relative to revenue than 49% of similar nonprofits.
Net Margin
14th percentile
Higher net margin than 14% of similar nonprofits.
Top Officer Pay
79th percentile
Higher top officer pay than 79% of similar nonprofits.
Top officer pay equals 26.9% of source-year revenue.
Asset Growth
17th percentile
Faster asset growth than 17% of similar nonprofits.
Revenue Growth
40th percentile
Faster revenue growth than 40% of similar nonprofits.
Assets
Down$777,426
Down $40,428 (-4.9%) from 2020
Net Assets
Down$770,218
Down $39,627 (-4.9%) from 2020
Liabilities
Down$7,208
Down $801 (-10%) from 2020
Revenue
Up$269,780
Up $11,103 (+4.3%) from 2020
Expenses
Up$309,407
Up $25,242 (+8.9%) from 2020
Net Income
Down-$39,627
Down $14,139 (-55%) from 2020
The fund provides educational & training benefits for all apprentices and journeymen of i.b.e.w. Local 673
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $525,434 | $513,317 | ▼ $12,117 |
| Cash and Non-Interest-Bearing Accounts | $292,405 | $262,883 | ▼ $29,522 |
| Accounts Receivable | $15 | $1,226 | ▲ $1,211 |
| Total Assets | $817,854 | $777,426 | ▼ $40,428 |
| Liabilities | |||
| Other Liabilities | $8,009 | $7,174 | ▼ $835 |
| Accounts Payable and Accrued Expenses | - | $34 | - |
| Total Liabilities | $8,009 | $7,208 | ▼ $801 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $809,845 | $770,218 | ▼ $39,627 |
| Total Net Assets Fund Balance | $809,845 | $770,218 | ▼ $39,627 |
| Total Liabilities and Net Assets / Fund Balance | $817,854 | $777,426 | ▼ $40,428 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $500,846 | $442,389 | $943,235 |
| Equipment | $2,403 | $42,444 | $44,847 |
| Other Land Buildings | $10,068 | $30,171 | $40,239 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| David Mealy | Ft Training | FT | $72,696 | $72,696 |
| Name | Title |
|---|---|
| Ben Misseri | Trustee |
| Kevin Vayo | Trustee |
| Michael Kubacki | Trustee |
| Salee Sellers | Trustee |
| John Rusnak | Trustee/chai |
| Tom Shreves | Trustee/secr |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $172,717 |
| Other Expenses | $133,318 |
| Grants and Similar Amounts Paid | $3,372 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | - | $72,696 | - | $72,696 |
| Other Salaries and Wages | $47,698 | - | - | $47,698 |
| Pension Plan Contributions | $349 | $28,215 | - | $28,564 |
| Depreciation Depletion | $26,859 | - | - | $26,859 |
| Other Employee Benefits | $180 | $13,421 | - | $13,601 |
| Payroll Taxes | $4,024 | $6,134 | - | $10,158 |
| Fees for Services Accounting | - | $8,317 | - | $8,317 |
| All Other Expenses | $6,402 | - | - | $6,402 |
| Other Expenses | $3,769 | - | - | $3,769 |
| Travel | $3,667 | - | - | $3,667 |
| Conferences and Meetings | $3,613 | - | - | $3,613 |
| Grants to Domestic Individuals | $3,372 | - | - | $3,372 |
| Office Expenses | $2,509 | $200 | - | $2,709 |
| Interest | - | $1,793 | - | $1,793 |
| Information Technology | $1,781 | - | - | $1,781 |
| Insurance | - | $1,414 | - | $1,414 |
| Advertising | $1,200 | - | - | $1,200 |
| Fees for Services Other | - | $927 | - | $927 |
| Fees for Services Legal | $646 | - | - | $646 |
| Total Functional Expenses | $176,290 | $133,117 | $0 | $309,407 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Payroll Tax and Other Withholdings | $7,174 |
“A copy of the 990 was given to the chairman to bring to the board of trustees meeting for approval”
“Conflict of interest policy compliance is reviewed and enforced at monthly board meetings”
“Compensation of training director is subject to review and approval by the board of trustees”
“Compensation of the training staff is subject to review and approval by the board of trustees”
“Governing documents, conflict of interest policy and financial statements are available to the public upon request at the office of the trust”
“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 penalites, 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 2019, 2020, and 2021 are subject to examination by the irs, generally for a three-year period from the due date of the return.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | true |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 34 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 15 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 1226 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE FUND PROVIDES EDUCATIONAL & TRAINING BENEFITS FOR ALL APPRENTICES AND JOURNEYMEN OF I.B.E.W. LOCAL 673 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 1200 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 1200 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 6402 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 6402 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | JOHN RUSNAK |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4402553414 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 8376 MUNSON RD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MENTOR |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 44060 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 292405 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 262883 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 72696 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 72696 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 3613 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 3613 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 3372 |
| IRS990/CYInvestmentIncomeAmt | 0 | -225 |
| IRS990/CYOtherExpensesAmt | 0 | 133318 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 270005 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -39627 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 172717 |
| IRS990/CYTotalExpensesAmt | 0 | 309407 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 269780 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 26859 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 26859 |
| IRS990/Desc | 0 | PROVIDES EDUCATIONAL MATERIALS, TEACHERS, TESTING AND CERTIFICATION FOR APPRENTICES AND JOURNEYMEN THROUGH CLASSROOM AND LAB TRAINING |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 10 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 176290 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 8317 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 8317 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 646 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 646 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 927 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 927 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DAVID MEALY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MICHAEL KUBACKI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | BEN MISSERI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JOHN RUSNAK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | SALEE SELLERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | TOM SHREVES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | KEVIN VAYO |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 72696 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | FT TRAINING |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE/CHAI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE/SECR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRUSTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1973 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | -225 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantAmt | 0 | 3372 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 3372 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 3372 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 270005 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 1781 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 1781 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1414 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 1414 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 1793 |
| IRS990/InterestGrp/TotalAmt | 0 | 1793 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 515004 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 525434 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 513317 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1028321 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 225 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE FUND PROVIDES EDUCATIONAL & TRAINING BENEFITS FOR ALL APPRENTICES AND JOURNEYMEN OF I.B.E.W. LOCAL 673 |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 809845 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 770218 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | -225 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -225 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 809845 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 770218 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 200 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 2509 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 2709 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 13421 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 180 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 13601 |
| IRS990/OtherExpensesGrp/Desc | 0 | EDUCATIONAL MATERIALS |
| IRS990/OtherExpensesGrp/Desc | 1 | MAINTENANCE & REPAIRS |
| IRS990/OtherExpensesGrp/Desc | 2 | UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 3 | TESTING, TRAINING & CERT |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 49546 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 12007 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 8668 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 3769 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 49546 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 12007 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 8668 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 3769 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 8009 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 7174 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 47698 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 47698 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 6134 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 4024 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 10158 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 28215 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 349 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 28564 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | JOHN RUSNAK |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EMPLOYER CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | LAKELAND COM COLLEGE TRAINING |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | APPLICATION FEE, BOOKS, CLASS |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | APPRENTICE SCHOLARSHIP LOAN |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | MISCELLANEOUS REFUND |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 186614 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 48000 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 31419 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 1466 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 946 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 186614 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 48000 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 31419 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 1466 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 946 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 3080 |
| IRS990/PYOtherExpensesAmt | 0 | 133624 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 258677 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -25488 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 147461 |
| IRS990/PYTotalExpensesAmt | 0 | 284165 |
| IRS990/PYTotalRevenueAmt | 0 | 258677 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -39627 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 270005 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 270005 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 258677 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 339119 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 281682 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 292689 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 1442172 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 56 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 56 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 56 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 56 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PAYROLL TAX AND OTHER WITHHOLDINGS |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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 PENALITES, 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 2019, 2020, AND 2021 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR A THREE-YEAR PERIOD FROM THE DUE DATE OF THE RETURN. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | A COPY OF THE 990 WAS GIVEN TO THE CHAIRMAN TO BRING TO THE BOARD OF TRUSTEES MEETING FOR APPROVAL |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | CONFLICT OF INTEREST POLICY COMPLIANCE IS REVIEWED AND ENFORCED AT MONTHLY BOARD MEETINGS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | COMPENSATION OF TRAINING DIRECTOR IS SUBJECT TO REVIEW AND APPROVAL BY THE BOARD OF TRUSTEES |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | COMPENSATION OF THE TRAINING STAFF IS SUBJECT TO REVIEW AND APPROVAL BY THE BOARD OF TRUSTEES |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE OFFICE OF THE TRUST |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 7208 |
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| IRS990/TravelGrp/TotalAmt | 0 | 3667 |
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| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 8376 MUNSON RD |
| IRS990/USAddress/CityNm | 0 | MENTOR |
| IRS990/USAddress/StateAbbreviationCd | 0 | OH |
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| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 6 |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JOHN RUSNAK |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TRUSTEE/CHAIRMAN |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4402553414 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2022-11-07 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LAKE ASHTABULA & GEAUGA ELECTRICAL |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | JOINT APPRENTICESHIP & TRAINING TR |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LAKE |
| ReturnHeader/Filer/EIN | 0 | 237220270 |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 341723186 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | GALLOVIC GRANITO AND CO LTD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 8518 MENTOR AVE SUITE A |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | MENTOR |
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| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 440605838 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4409511173 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2022-11-08 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ANN M ERICH |
| ReturnHeader/ReturnTs | 0 | 2022-11-08T11:15:54-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | JOHN |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | RUSNAK |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2021-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2021-12-31 |
| ReturnHeader/TaxYr | 0 | 2021 |
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Displayed year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.