Civic Intelligence

Nashville Electrical Jatc

EIN 23-7284049 • 501(c)3 • Nashville, TN

Profile

To develop and standardize training to educate the members of the international brotherhood of electrical workers (ibew) and the national electrical contractors association (neca).

310 Fesslers LaneNashville, TN 37229-0095

www.nejatc.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

13th percentile

0.00x

Higher debt load relative to assets than 13% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

13th percentile

0.00x

Higher debt load relative to revenue than 13% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

83rd percentile

35%

Higher net margin than 83% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

64th percentile

$167,543

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 6.2% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

76th percentile

16%

Faster asset growth than 76% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

24th percentile

-7.8%

Faster revenue growth than 24% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets13th percentile

Assets

Up

$6,516,577

Up $906,575 (+16%) from 2023

Liabilities

Down

$10,497

Down $43,964 (-81%) from 2023

Net Assets

Up

$6,506,080

Up $950,539 (+17%) from 2023

Operations
Liabilities / Revenue13th percentileNet Margin83rd percentile

Revenue

Down

$2,694,246

Down $227,391 (-7.8%) from 2023

Expenses

Up

$1,758,252

Up $322,022 (+22%) from 2023

Net Income

Down

$935,994

Down $549,413 (-37%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth76th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $2,069,931Liabilities 2010: $4,835Net Assets 2010: $2,065,0962010Assets 2011: $2,081,857Liabilities 2011: $6,334Net Assets 2011: $2,075,5232011Assets 2012: $2,109,409Liabilities 2012: $2,112Net Assets 2012: $2,107,2972012Assets 2013: $2,158,533Liabilities 2013: $2,030Net Assets 2013: $2,156,5032013Assets 2014: $2,113,995Liabilities 2014: $9,557Net Assets 2014: $2,104,4382014Assets 2015: $2,172,859Liabilities 2015: $14,788Net Assets 2015: $2,158,0712015Assets 2016: $2,124,615Liabilities 2016: $13,280Net Assets 2016: $2,111,3352016Assets 2017: $2,008,183Liabilities 2017: $918Net Assets 2017: $2,007,2652017Assets 2018: $1,910,111Liabilities 2018: $7,003Net Assets 2018: $1,903,1082018Assets 2019: $2,231,708Liabilities 2019: $9,001Net Assets 2019: $2,222,7072019Assets 2020: $1,989,680Liabilities 2020: $14,665Net Assets 2020: $1,975,0152020Assets 2021: $2,656,099Liabilities 2021: $18,070Net Assets 2021: $2,638,0292021Assets 2022: $4,064,544Liabilities 2022: $12,434Net Assets 2022: $4,052,1102022Assets 2023: $5,610,002Liabilities 2023: $54,461Net Assets 2023: $5,555,5412023Assets 2024: $6,516,577Liabilities 2024: $10,497Net Assets 2024: $6,506,0802024

Highlighted filing

2024

Assets$6,516,577
Liabilities$10,497
Net Assets$6,506,080
Open 2024 Filing

Operations Trend

Revenue Growth24th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $628,7342010Expenses 2011: $603,8392011Expenses 2012: $851,7002012Revenue 2013: $866,106Expenses 2013: $816,900Net Income 2013: $49,2062013Revenue 2014: $657,909Expenses 2014: $709,974Net Income 2014: -$52,0652014Revenue 2015: $901,188Expenses 2015: $847,555Net Income 2015: $53,6332015Revenue 2016: $888,200Expenses 2016: $934,936Net Income 2016: -$46,7362016Revenue 2017: $798,229Expenses 2017: $905,829Net Income 2017: -$107,6002017Revenue 2018: $826,464Expenses 2018: $930,621Net Income 2018: -$104,1572018Revenue 2019: $1,322,612Expenses 2019: $1,003,013Net Income 2019: $319,5992019Revenue 2020: $888,975Expenses 2020: $840,529Net Income 2020: $48,4462020Revenue 2021: $1,882,524Expenses 2021: $1,219,510Net Income 2021: $663,0142021Revenue 2022: $2,858,636Expenses 2022: $1,417,578Net Income 2022: $1,441,0582022Revenue 2023: $2,921,637Expenses 2023: $1,436,230Net Income 2023: $1,485,4072023Revenue 2024: $2,694,246Expenses 2024: $1,758,252Net Income 2024: $935,9942024

Highlighted filing

2024

Revenue$2,694,246
Expenses$1,758,252
Net Income$935,994
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$6,516,577
Liabilities
$10,497
Net assets
$6,506,080
Revenue
$2,694,246
Expenses
$1,758,252
Net income
$935,994
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.52$0.01$6.51$2.69$1.76$0.94
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.61$0.05$5.56$2.92$1.44$1.49
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.06$0.01$4.05$2.86$1.42$1.44
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.66$0.02$2.64$1.88$1.22$0.66
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.99$0.01$1.98$0.89$0.84$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.23$0.01$2.22$1.32$1.00$0.32
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.91$0.01$1.90$0.83$0.93$0.10
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.01$0.00$2.01$0.80$0.91$0.11
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.12$0.01$2.11$0.89$0.93$0.05
2015Detailed filing. Detailed filing data is available for this year.$2.17$0.01$2.16$0.90$0.85$0.05
2014Detailed filing. Detailed filing data is available for this year.$2.11$0.01$2.10$0.66$0.71$0.05
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.16$0.00$2.16$0.87$0.82$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.11$0.00$2.11$0.85
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.08$0.01$2.08$0.60
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.07$0.00$2.07$0.63
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 30, 2025
Return Version
2024v5.2
Gross Receipts
$2,694,246
Mission and Program Overview

Mission

To develop and standardize training to educate the members of the international brotherhood of electrical workers (ibew) and the national electrical contractors association (neca).

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,756,316$3,533,381▲ $777,065
Land, Buildings, and Equipment, Net$2,618,497$2,483,889▼ $134,608
Investments in Publicly Traded Securities$234,762$499,307▲ $264,545
Cash and Non-Interest-Bearing Accounts$427$0▼ $427
Total Assets$5,610,002$6,516,577▲ $906,575
Liabilities
Accounts Payable and Accrued Expenses$44,955$10,497▼ $34,458
Other Liabilities$9,506$0▼ $9,506
Total Liabilities$54,461$10,497▼ $43,964
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,555,541$6,506,080▲ $950,539
Total Net Assets Fund Balance$5,555,541$6,506,080▲ $950,539
Total Liabilities and Net Assets / Fund Balance$5,610,002$6,516,577▲ $906,575

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,292,522$1,481,158$3,773,680
Equipment$10,358$404,047$414,405
Land$160,811-$160,811
Other Land Buildings$19,667$20,333$40,000
Leasehold Improvements$531$833$1,364
Compensation and Service Providers
Top Officer Pay64th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
John R Ledwell IiExecutive DirectorFT$134,795$32,748$167,543

Board Members and Trustees

NameTitle
Larry PittsleyChairman
Daniel GreeneTrustee
Joel BrauchiTrustee
Nathaniel CarterTrustee
Thomas GreerTrustee
Craig PruittTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$197,079
Program Service Revenue
$2,426,450
Investment Income
$70,717
Other Revenue
$0
All Other Contributions
$197,079
Change in Net Assets
$935,994

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,694,246
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$14,545
Total Revenue per Audited Statements
$2,708,791
Total Revenue per Form 990
$2,694,246
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,040,811
Salaries, Compensation, and Employee Benefits$717,441
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$345,932$84,834-$430,766
Depreciation Depletion$162,183$18,020-$180,203
Current Officers, Directors, Trustees, and Key Employees$167,543--$167,543
All Other Expenses$62,446$19,167-$81,613
Fees for Services Other$23,278$47,794-$71,072
Conferences and Meetings$61,517$4,779-$66,296
Fees for Services Accounting-$56,058-$56,058
Insurance$43,685$7,709-$51,394
Office Expenses-$46,268-$46,268
Payroll Taxes$37,071$6,542-$43,613
Other Employee Benefits$30,336$8,400-$38,736
Pension Plan Contributions$28,943$7,840-$36,783
Other Expenses$36,035$48,223-$36,035
Advertising-$5,536-$5,536
Fees for Services Legal-$2,600-$2,600
Total Functional Expenses$1,387,033$371,219$0$1,758,252

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,758,252
Total Expenses per Audited Statements$1,758,252
Total Expenses per Form 990$1,758,252
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

“The six board members are elected as follows: three members are elected by the ibew local 429 (a 501(c)(5) entity). Three members are elected by the east tn chapter of the national electrical contractors association (a 501(c)(3) entity). Neither represents a majority.”

Form 990, Part VI, Section B, Line 11B

“The 990 will be reviewed by the bookkeeper and executive director prior to signing and filing. The board will not meet before the filing deadline.”

Form 990, Part VI, Section B, Line 15

“Executive director's salary is based on an average of the ibew business manager's and the neca manager's total salary and is board approved. There were no other officers or key employees.”

Form 990, Part VI, Section C, Line 19

“UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Nashville Electrical Jatc
EIN
23-7284049
Phone
6152429950
Address
310 FESSLERS LANE, NASHVILLE, TN 37229-0095

Signing Officer

Name
John R Ledwell Ii
Title
Executive Director
Phone
6152429950
Signed
2025-09-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John R Ledwell Ii
Formed
1941
Legal Domicile
Tn
Voting Board Members
6
Independent Board Members
6
Employees
23
Volunteers
0

Preparer

Firm
Puryear & Noonan Cpas
Address
40 BURTON HILLS BLVD STE 170, NASHVILLE, TN 37215
Preparer
Michael Mckerley CPA
Phone
6152960500
Supplemental Narrative

Additional Explanations

Accounting Method

“The organization reports revenues when received and expenses when disbursed, except for non-cash accruals of depreciation, accural of payroll liabilities, and deferral of revenue not yet earned.”

Financial Statement Notes

PART X, LINE 2:

“As the organization is recognized as a tax exempt educational institution under section 501(c)(3) of the internal revenue code, no provision for federal or state income taxes is applicable. For all tax positions taken by the organization, management believes it is clear that the likelihood is greater than 50 percent that the full amount of the tax positions taken will be ultimately realized. Therefore management believes that no liability for unrecognized tax benefits should be recorded related to uncertain tax positions taken on returns filed for the open tax years (2021 - 2023), or expected to be taken in the organization's 2024 tax returns. The organization identifies its major tax jurisdiction's as the u.s. Federal and the state of tennessee. However, the organization is not currently under audit nor has the organization been contacted by any of these jurisdictions. The organization is not aware of any tax positions for which it is reasonably possible that the total amounts of unrecognized tax benefits will change in the next twelve months. The organization incurred no interest or penalties during the years ended december 31, 2024 and 2023.”

Raw XML AppendixShowing 400 of 423 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt044955
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt010497
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IRS990/AdvertisingGrp/ManagementAndGeneralAmt05536
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IRS990/AllOtherExpensesGrp/TotalAmt081613
IRS990/AuditCommitteeInd00
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IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd037210
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IRS990/BusinessRlnWithFamMemInd00
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IRS990/CashNonInterestBearingGrp/BOYAmt0427
IRS990/CashNonInterestBearingGrp/EOYAmt00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
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IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0167543
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt04779
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt061517
IRS990/ConferencesMeetingsGrp/TotalAmt066296
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
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IRS990/CYContributionsGrantsAmt0197079
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IRS990/CYInvestmentIncomeAmt070717
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IRS990/DepreciationDepletionGrp/TotalAmt0180203
IRS990/Desc0ELECTRICAL TRAINING OF CANDIDATES SPONSORED BY THE MEMBER UNION CONTRACTORS.
IRS990/DescribedInSection501c3Ind01
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IRS990/Form990PartVIISectionAGrp/PersonNm1THOMAS GREER
IRS990/Form990PartVIISectionAGrp/PersonNm2CRAIG PRUITT
IRS990/Form990PartVIISectionAGrp/PersonNm3DANIEL GREENE
IRS990/Form990PartVIISectionAGrp/PersonNm4NATHANIEL CARTER
IRS990/Form990PartVIISectionAGrp/PersonNm5JOEL BRAUCHI
IRS990/Form990PartVIISectionAGrp/PersonNm6JOHN R LEDWELL II
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IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
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IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt05555541
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt06506080
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt046268
IRS990/OfficeExpensesGrp/TotalAmt046268
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt08400
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt030336
IRS990/OtherEmployeeBenefitsGrp/TotalAmt038736
IRS990/OtherExpensesGrp/Desc0BOOKS & TEACHING SUPPLI
IRS990/OtherExpensesGrp/Desc1UTILITIES
IRS990/OtherExpensesGrp/Desc2PARKING LOT EXPENSE
IRS990/OtherExpensesGrp/Desc3INSTRUCTOR TRAINING
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt07449
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt148223
IRS990/OtherExpensesGrp/ProgramServicesAmt0321021
IRS990/OtherExpensesGrp/ProgramServicesAmt167043
IRS990/OtherExpensesGrp/ProgramServicesAmt236035
IRS990/OtherExpensesGrp/TotalAmt0321021
IRS990/OtherExpensesGrp/TotalAmt174492
IRS990/OtherExpensesGrp/TotalAmt248223
IRS990/OtherExpensesGrp/TotalAmt336035
IRS990/OtherLiabilitiesGrp/BOYAmt09506
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt084834
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0345932
IRS990/OtherSalariesAndWagesGrp/TotalAmt0430766
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06542
IRS990/PayrollTaxesGrp/ProgramServicesAmt037071
IRS990/PayrollTaxesGrp/TotalAmt043613
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt07840
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt028943
IRS990/PensionPlanContributionsGrp/TotalAmt036783
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JOHN R LEDWELL II
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/BusinessCd2611600
IRS990/ProgramServiceRevenueGrp/BusinessCd3611600
IRS990/ProgramServiceRevenueGrp/BusinessCd4611600
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE REVENU
IRS990/ProgramServiceRevenueGrp/Desc1LEARNING FEES
IRS990/ProgramServiceRevenueGrp/Desc2BOOKS
IRS990/ProgramServiceRevenueGrp/Desc3APPLICATION & COURSE F
IRS990/ProgramServiceRevenueGrp/Desc4OTHER PROGRAM INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02132372
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1152057
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt274195
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt354878
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt412948
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02132372
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1152057
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt274195
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt354878
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt412948
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0237260
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt057592
IRS990/PYOtherExpensesAmt0738234
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt02626785
IRS990/PYRevenuesLessExpensesAmt01485407
IRS990/PYSalariesCompEmpBnftPaidAmt0697996
IRS990/PYTotalExpensesAmt01436230
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02921637
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0935994
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02426450
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02756316
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03533381
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt02292522
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01481158
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03773680
IRS990ScheduleD/EquipmentGrp/BookValueAmt010358
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0404047
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0414405
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01758252
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0160811
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0160811
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0531
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0833
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01364
IRS990ScheduleD/NetUnrealizedGainsInvstAmt014545
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt019667
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt020333
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt040000
IRS990ScheduleD/RevenueNotReportedAmt014545
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02694246
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0AS THE ORGANIZATION IS RECOGNIZED AS A TAX EXEMPT EDUCATIONAL INSTITUTION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, NO PROVISION FOR FEDERAL OR STATE INCOME TAXES IS APPLICABLE. FOR ALL TAX POSITIONS TAKEN BY THE ORGANIZATION, MANAGEMENT BELIEVES IT IS CLEAR THAT THE LIKELIHOOD IS GREATER THAN 50 PERCENT THAT THE FULL AMOUNT OF THE TAX POSITIONS TAKEN WILL BE ULTIMATELY REALIZED. THEREFORE MANAGEMENT BELIEVES THAT NO LIABILITY FOR UNRECOGNIZED TAX BENEFITS SHOULD BE RECORDED RELATED TO UNCERTAIN TAX POSITIONS TAKEN ON RETURNS FILED FOR THE OPEN TAX YEARS (2021 - 2023), OR EXPECTED TO BE TAKEN IN THE ORGANIZATION'S 2024 TAX RETURNS. THE ORGANIZATION IDENTIFIES ITS MAJOR TAX JURISDICTION'S AS THE U.S. FEDERAL AND THE STATE OF TENNESSEE. HOWEVER, THE ORGANIZATION IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ORGANIZATION BEEN CONTACTED BY ANY OF THESE JURISDICTIONS. THE ORGANIZATION IS NOT AWARE OF ANY TAX POSITIONS FOR WHICH IT IS REASONABLY POSSIBLE THAT THE TOTAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL CHANGE IN THE NEXT TWELVE MONTHS. THE ORGANIZATION INCURRED NO INTEREST OR PENALTIES DURING THE YEARS ENDED DECEMBER 31, 2024 AND 2023.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02483889
IRS990ScheduleD/TotalExpensesPerForm990Amt01758252
IRS990ScheduleD/TotalRevenuePerForm990Amt02694246
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02708791
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01758252
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0NON-DISCRIMINATORY POLICY IS STATED IN ALL APPLICATIONS, ADVERTISEMENTS, AND INDUSTRY PUBLICATIONS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SIX BOARD MEMBERS ARE ELECTED AS FOLLOWS: THREE MEMBERS ARE ELECTED BY THE IBEW LOCAL 429 (A 501(C)(5) ENTITY). THREE MEMBERS ARE ELECTED BY THE EAST TN CHAPTER OF THE NATIONAL ELECTRICAL CONTRACTORS ASSOCIATION (A 501(C)(3) ENTITY). NEITHER REPRESENTS A MAJORITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 WILL BE REVIEWED BY THE BOOKKEEPER AND EXECUTIVE DIRECTOR PRIOR TO SIGNING AND FILING. THE BOARD WILL NOT MEET BEFORE THE FILING DEADLINE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTIVE DIRECTOR'S SALARY IS BASED ON AN AVERAGE OF THE IBEW BUSINESS MANAGER'S AND THE NECA MANAGER'S TOTAL SALARY AND IS BOARD APPROVED. THERE WERE NO OTHER OFFICERS OR KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION REPORTS REVENUES WHEN RECEIVED AND EXPENSES WHEN DISBURSED, EXCEPT FOR NON-CASH ACCRUALS OF DEPRECIATION, ACCURAL OF PAYROLL LIABILITIES, AND DEFERRAL OF REVENUE NOT YET EARNED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4ACCOUNTING METHOD
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0TN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt05610002
IRS990/TotalAssetsEOYAmt06516577
IRS990/TotalAssetsGrp/BOYAmt05610002
IRS990/TotalAssetsGrp/EOYAmt06516577
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0197079
IRS990/TotalEmployeeCnt023
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0371219
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01387033
IRS990/TotalFunctionalExpensesGrp/TotalAmt01758252
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt054461
IRS990/TotalLiabilitiesEOYAmt010497
IRS990/TotalLiabilitiesGrp/BOYAmt054461
IRS990/TotalLiabilitiesGrp/EOYAmt010497
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05555541
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt06506080
IRS990/TotalOtherCompensationAmt032748
IRS990/TotalProgramServiceExpensesAmt01387033
IRS990/TotalProgramServiceRevenueAmt02426450
IRS990/TotalReportableCompFromOrgAmt0134795
IRS990/TotalRevenueGrp/ExclusionAmt070717
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02426450
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02694246
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05610002
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06516577
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0310 FESSLERS LANE
IRS990/USAddress/CityNm0NASHVILLE
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd0372290095
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.NEJATC.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN R LEDWELL II
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06152429950
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-30

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