Civic Intelligence

Lake Ashtabula & Geauga Electrical

990 • Fiscal year 2021 • EIN 23-7220270

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 07, 2022

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

42nd percentile

0.01x

Higher debt load relative to assets than 42% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

49th percentile

0.03x

Higher debt load relative to revenue than 49% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

14th percentile

-15%

Higher net margin than 14% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

79th percentile

$72,696

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 26.9% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

17th percentile

-4.9%

Faster asset growth than 17% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

40th percentile

4.3%

Faster revenue growth than 40% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

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

Historical Trend

Balance Sheet Trend

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

2021

Assets$777,426
Liabilities$7,208
Net Assets$770,218

Operations Trend

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

2021

Revenue$269,780
Expenses$309,407
Net Income-$39,627
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 7, 2022
Return Version
2021v4.0
Gross Receipts
$270,005
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$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 Categories

AssetBook ValueDepreciationBasis
Buildings$500,846$442,389$943,235
Equipment$2,403$42,444$44,847
Other Land Buildings$10,068$30,171$40,239
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David MealyFt TrainingFT$72,696$72,696

Board Members and Trustees

NameTitle
Ben MisseriTrustee
Kevin VayoTrustee
Michael KubackiTrustee
Salee SellersTrustee
John RusnakTrustee/chai
Tom ShrevesTrustee/secr
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$270,005
Investment Income
$-225
Other Revenue
$0
Change in Net Assets
$-39,627
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
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$7,174
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
2022-11-07
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
10

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 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.

Raw XML Appendix399 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt034
IRS990/AccountsReceivableGrp/BOYAmt015
IRS990/AccountsReceivableGrp/EOYAmt01226
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE FUND PROVIDES EDUCATIONAL & TRAINING BENEFITS FOR ALL APPRENTICES AND JOURNEYMEN OF I.B.E.W. LOCAL 673
IRS990/AdvertisingGrp/ProgramServicesAmt01200
IRS990/AdvertisingGrp/TotalAmt01200
IRS990/AllOtherExpensesGrp/ProgramServicesAmt06402
IRS990/AllOtherExpensesGrp/TotalAmt06402
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0JOHN RUSNAK
IRS990/BooksInCareOfDetail/PhoneNum04402553414
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt08376 MUNSON RD
IRS990/BooksInCareOfDetail/USAddress/CityNm0MENTOR
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd044060
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0292405
IRS990/CashNonInterestBearingGrp/EOYAmt0262883
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt072696
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt072696
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt03613
IRS990/ConferencesMeetingsGrp/TotalAmt03613
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt03372
IRS990/CYInvestmentIncomeAmt0-225
IRS990/CYOtherExpensesAmt0133318
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0270005
IRS990/CYRevenuesLessExpensesAmt0-39627
IRS990/CYSalariesCompEmpBnftPaidAmt0172717
IRS990/CYTotalExpensesAmt0309407
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0269780
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt026859
IRS990/DepreciationDepletionGrp/TotalAmt026859
IRS990/Desc0PROVIDES EDUCATIONAL MATERIALS, TEACHERS, TESTING AND CERTIFICATION FOR APPRENTICES AND JOURNEYMEN THROUGH CLASSROOM AND LAB TRAINING
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt010
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0176290
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt08317
IRS990/FeesForServicesAccountingGrp/TotalAmt08317
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt0646
IRS990/FeesForServicesLegalGrp/TotalAmt0646
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0927
IRS990/FeesForServicesOtherGrp/TotalAmt0927
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0DAVID MEALY
IRS990/Form990PartVIISectionAGrp/PersonNm1MICHAEL KUBACKI
IRS990/Form990PartVIISectionAGrp/PersonNm2BEN MISSERI
IRS990/Form990PartVIISectionAGrp/PersonNm3JOHN RUSNAK
IRS990/Form990PartVIISectionAGrp/PersonNm4SALEE SELLERS
IRS990/Form990PartVIISectionAGrp/PersonNm5TOM SHREVES
IRS990/Form990PartVIISectionAGrp/PersonNm6KEVIN VAYO
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt072696
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0FT TRAINING
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE/CHAI
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE/SECR
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01973
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt0-225
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantAmt03372
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt03372
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt03372
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0270005
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt06
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt01781
IRS990/InformationTechnologyGrp/TotalAmt01781
IRS990/InsuranceGrp/ManagementAndGeneralAmt01414
IRS990/InsuranceGrp/TotalAmt01414
IRS990/InterestGrp/ManagementAndGeneralAmt01793
IRS990/InterestGrp/TotalAmt01793
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0515004
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0525434
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0513317
IRS990/LandBldgEquipCostOrOtherBssAmt01028321
IRS990/LegalDomicileStateCd0OH
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt0225
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE FUND PROVIDES EDUCATIONAL & TRAINING BENEFITS FOR ALL APPRENTICES AND JOURNEYMEN OF I.B.E.W. LOCAL 673
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0809845
IRS990/NetAssetsOrFundBalancesEOYAmt0770218
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-225
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-225
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0809845
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0770218
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0200
IRS990/OfficeExpensesGrp/ProgramServicesAmt02509
IRS990/OfficeExpensesGrp/TotalAmt02709
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt013421
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0180
IRS990/OtherEmployeeBenefitsGrp/TotalAmt013601
IRS990/OtherExpensesGrp/Desc0EDUCATIONAL MATERIALS
IRS990/OtherExpensesGrp/Desc1MAINTENANCE & REPAIRS
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3TESTING, TRAINING & CERT
IRS990/OtherExpensesGrp/ProgramServicesAmt049546
IRS990/OtherExpensesGrp/ProgramServicesAmt112007
IRS990/OtherExpensesGrp/ProgramServicesAmt28668
IRS990/OtherExpensesGrp/ProgramServicesAmt33769
IRS990/OtherExpensesGrp/TotalAmt049546
IRS990/OtherExpensesGrp/TotalAmt112007
IRS990/OtherExpensesGrp/TotalAmt28668
IRS990/OtherExpensesGrp/TotalAmt33769
IRS990/OtherLiabilitiesGrp/BOYAmt08009
IRS990/OtherLiabilitiesGrp/EOYAmt07174
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt047698
IRS990/OtherSalariesAndWagesGrp/TotalAmt047698
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06134
IRS990/PayrollTaxesGrp/ProgramServicesAmt04024
IRS990/PayrollTaxesGrp/TotalAmt010158
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt028215
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0349
IRS990/PensionPlanContributionsGrp/TotalAmt028564
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JOHN RUSNAK
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1LAKELAND COM COLLEGE TRAINING
IRS990/ProgramServiceRevenueGrp/Desc2APPLICATION FEE, BOOKS, CLASS
IRS990/ProgramServiceRevenueGrp/Desc3APPRENTICE SCHOLARSHIP LOAN
IRS990/ProgramServiceRevenueGrp/Desc4MISCELLANEOUS REFUND
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0186614
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt148000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt231419
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31466
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4946
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0186614
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt148000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt231419
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31466
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4946
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt03080
IRS990/PYOtherExpensesAmt0133624
IRS990/PYProgramServiceRevenueAmt0258677
IRS990/PYRevenuesLessExpensesAmt0-25488
IRS990/PYSalariesCompEmpBnftPaidAmt0147461
IRS990/PYTotalExpensesAmt0284165
IRS990/PYTotalRevenueAmt0258677
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-39627
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0270005
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0270005
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0258677
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0339119
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0281682
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0292689
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01442172
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt056
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt056
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt056
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt056
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt01442172
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0270005
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0258677
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0339119
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0281682
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0292689
IRS990ScheduleA/Total509Grp/TotalAmt01442172
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0270005
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0258677
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0339119
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0281738
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0292689
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01442228
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0500846
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0442389
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0943235
IRS990ScheduleD/EquipmentGrp/BookValueAmt02403
IRS990ScheduleD/EquipmentGrp/DepreciationAmt042444
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt044847
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt010068
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt030171
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt040239
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07174
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 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/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0513317
IRS990ScheduleD/TotalLiabilityAmt07174
IRS990/ScheduleJRequiredInd0false
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0817854
IRS990/TotalAssetsEOYAmt0777426
IRS990/TotalAssetsGrp/BOYAmt0817854
IRS990/TotalAssetsGrp/EOYAmt0777426
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0133117
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0176290
IRS990/TotalFunctionalExpensesGrp/TotalAmt0309407
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08009
IRS990/TotalLiabilitiesEOYAmt07208
IRS990/TotalLiabilitiesGrp/BOYAmt08009
IRS990/TotalLiabilitiesGrp/EOYAmt07208
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0809845
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0770218
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt01560
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt01560
IRS990/TotalProgramServiceExpensesAmt0176290
IRS990/TotalProgramServiceRevenueAmt0270005
IRS990/TotalReportableCompFromOrgAmt072696
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0269780
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0269780
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0817854
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0777426
IRS990/TravelGrp/ProgramServicesAmt03667
IRS990/TravelGrp/TotalAmt03667
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
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/SignatureDt02022-11-07
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/PreparationDt02022-11-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANN M ERICH
ReturnHeader/ReturnTs02022-11-08T11:15:54-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JOHN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0RUSNAK
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings