Civic Intelligence

Nashville Electrical Jatc

990 • Fiscal year 2013 • EIN 23-7284049

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 04, 2014

PO Box 29009537229-0095

(615) 353-3330

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

15th percentile

0.00x

Higher debt load relative to assets than 15% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

17th percentile

0.00x

Higher debt load relative to revenue than 17% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

58th percentile

5.7%

Higher net margin than 58% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

75th percentile

$106,583

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 12.3% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

51st percentile

2.3%

Faster asset growth than 51% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$2,158,533

Up $49,124 (+2.3%) from 2012

Net Assets

Up

$2,156,503

Up $49,206 (+2.3%) from 2012

Liabilities

Down

$2,030

Down $82 (-3.9%) from 2012

Revenue

$866,106

No earlier filing loaded for comparison.

Expenses

Down

$816,900

Down $34,800 (-4.1%) from 2012

Net Income

$49,206

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2013

Assets$2,158,533
Liabilities$2,030
Net Assets$2,156,503

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2013

Revenue$866,106
Expenses$816,900
Net Income$49,206
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 4, 2014
Return Version
2013v3.1
Gross Receipts
$866,106
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
Land, Buildings, and Equipment, Net$1,740,715$1,683,664▼ $57,051
Cash and Non-Interest-Bearing Accounts$257,136$363,184▲ $106,048
Savings and Temporary Cash Investments$110,787$110,914▲ $127
Investments in Publicly Traded Securities$771$771→ $0
Total Assets$2,109,409$2,158,533▲ $49,124
Liabilities
Other Liabilities-$1,479-
Accounts Payable and Accrued Expenses$2,112$551▼ $1,561
Total Liabilities$2,112$2,030▼ $82
Net Assets / Fund Balance
Unrestricted Net Assets$2,107,297$2,156,503▲ $49,206
Total Net Assets Fund Balance$2,107,297$2,156,503▲ $49,206
Total Liabilities and Net Assets / Fund Balance$2,109,409$2,158,533▲ $49,124

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,455,065$665,269$2,120,334
Equipment$39,180$313,061$352,241
Land$160,811-$160,811
Other Land Buildings$28,608$5,382$33,990
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robert Emery JrExecutive DiFT$84,440$22,143$106,583
Gary GreeneTrustee-$19,997-$19,997

Board Members and Trustees

NameTitle
Larry PittsleyChairman
Craig PruittTrustee
John HullTrustee
Thomas GreerTrustee
John LedwellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,620
Program Service Revenue
$860,942
Investment Income
$544
Other Revenue
$0
All Other Contributions
$4,620
Change in Net Assets
$49,206

Audited Revenue Reconciliation

Revenue per Audited Statements
$866,106
Total Revenue per Audited Statements
$866,106
Total Revenue per Form 990
$866,106
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$451,132
Other Expenses$365,768
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$134,738$110,240-$244,978
Current Officers, Directors, Trustees, and Key Employees$69,619$56,961-$126,580
Depreciation Depletion$69,470$7,719-$77,189
Occupancy$58,562$3,696-$62,258
Payroll Taxes$17,215$14,085-$31,300
Other Employee Benefits$16,934$13,855-$30,789
Insurance$17,910$5,277-$23,187
Pension Plan Contributions$9,617$7,868-$17,485
Office Expenses-$12,124-$12,124
Other Expenses$10,095$1,297-$10,095
Fees for Services Accounting-$10,019-$10,019
Travel$7,130--$7,130
Fees for Services Legal-$3,492-$3,492
Conferences and Meetings$2,931--$2,931
Total Functional Expenses$570,267$246,633$0$816,900

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$816,900
Total Expenses per Audited Statements$816,900
Total Expenses per Form 990$816,900
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 Liabilities$1,479
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
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, Page 6, Part VI, 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, Page 6, Part VI, 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 deadline to file the 990.

Form 990, Page 6, Part VI, Line 15A

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.

Form 990, Page 6, Part VI, Line 15B

There were no other officers or key employees.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST.

Filing and Contact Details

Filer

EIN
23-7284049
Phone
6153533330

Signing Officer

Name
Robert Emery Jr
Title
Executive Director
Phone
6153533330
Signed
2014-11-04

Organization Details

Principal Officer
Robert Emery Jr
Formed
1941
Legal Domicile
Tn
Voting Board Members
6
Independent Board Members
6
Employees
18

Preparer

Preparer
Michael Mckerley
Phone
6152790088
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The organization follows the guidance in asc 740 on accounting for uncertainty in income taxes. 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. With few exceptions, the organization is no longer subject to u.s. Federal tax examinations by tax authorities for years before 2011. The organization incurred no interest or penalties during the year ended december 31, 2013.

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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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/RevenueSubtotalAmt0866106
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION FOLLOWS THE GUIDANCE IN ASC 740 ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. 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. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2011. THE ORGANIZATION INCURRED NO INTEREST OR PENALTIES DURING THE YEAR ENDED DECEMBER 31, 2013.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01683664
IRS990ScheduleD/TotalExpensesPerForm990Amt0816900
IRS990ScheduleD/TotalLiabilityAmt01479
IRS990ScheduleD/TotalRevenuePerForm990Amt0866106
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0866106
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0816900
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0NON-DISCRIMINATORY POLICY IS STATED IN ALL APPLICATIONS, ADVERTISEMENTS, AND INDUSTRY PUBLICATIONS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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 DEADLINE TO FILE THE 990.
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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THERE WERE NO OTHER OFFICERS OR KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
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/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0TN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02109409
IRS990/TotalAssetsEOYAmt02158533
IRS990/TotalAssetsGrp/BOYAmt02109409
IRS990/TotalAssetsGrp/EOYAmt02158533
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt04620
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0246633
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0570267
IRS990/TotalFunctionalExpensesGrp/TotalAmt0816900
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02112
IRS990/TotalLiabilitiesEOYAmt02030
IRS990/TotalLiabilitiesGrp/BOYAmt02112
IRS990/TotalLiabilitiesGrp/EOYAmt02030
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02107297
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02156503
IRS990/TotalOtherCompensationAmt022143
IRS990/TotalProgramServiceExpensesAmt0570267
IRS990/TotalProgramServiceRevenueAmt0860942
IRS990/TotalReportableCompFromOrgAmt0104437
IRS990/TotalRevenueGrp/ExclusionAmt0861486
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0866106
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02109409
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02158533
IRS990/TravelGrp/ProgramServicesAmt07130
IRS990/TravelGrp/TotalAmt07130
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02107297
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02156503
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10310 FESSLERS LANE
IRS990/USAddress/City0NASHVILLE
IRS990/USAddress/State0TN
IRS990/USAddress/ZIPCode037210
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.NEJATC.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT EMERY JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06153533330
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-04
ReturnHeader/Filer/BusinessName/BusinessNameLine10NASHVILLE ELECTRICAL JATC
ReturnHeader/Filer/BusinessNameControlTxt0NASH
ReturnHeader/Filer/EIN0237284049
ReturnHeader/Filer/PhoneNum06153533330
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 290095
ReturnHeader/Filer/USAddress/City0NASHVILLE
ReturnHeader/Filer/USAddress/State0TN
ReturnHeader/Filer/USAddress/ZIPCode0372290095
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10MCKERLEY & NOONAN PC CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10104 WOODMONT BLVD STE 120
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0NASHVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0372052311
ReturnHeader/PreparerPersonGrp/PhoneNum06152790088
ReturnHeader/PreparerPersonGrp/PreparationDt02014-11-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL MCKERLEY
ReturnHeader/ReturnTs02014-11-11T11:48:43-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

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Filings

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
2013Detailed filing. Detailed filing data is available for this year.$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