Civic Intelligence

Nashville Electrical Jatc

990 • Fiscal year 2016 • EIN 23-7284049

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 10, 2017

PO Box 290095Nashville, TN 37229-0095

(615) 242-9950

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.01x

Higher debt load relative to assets than 22% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

23rd percentile

0.01x

Higher debt load relative to revenue than 23% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

28th percentile

-5.3%

Higher net margin than 28% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

80th percentile

$131,306

Higher top officer pay than 80% of similar nonprofits.

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

34th percentile

-2.2%

Faster asset growth than 34% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

37th percentile

-1.4%

Faster revenue growth than 37% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$2,124,615

Down $48,244 (-2.2%) from 2015

Net Assets

Down

$2,111,335

Down $46,736 (-2.2%) from 2015

Liabilities

Down

$13,280

Down $1,508 (-10%) from 2015

Revenue

Down

$888,200

Down $12,988 (-1.4%) from 2015

Expenses

Up

$934,936

Up $87,381 (+10%) from 2015

Net Income

Down

-$46,736

Down $100,369 (-187%) from 2015

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

2016

Assets$2,124,615
Liabilities$13,280
Net Assets$2,111,335

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

2016

Revenue$888,200
Expenses$934,936
Net Income-$46,736
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 10, 2017
Return Version
2016v3.0
Gross Receipts
$888,200
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$1,554,006$1,499,907▼ $54,099
Cash and Non-Interest-Bearing Accounts$455,088$460,213▲ $5,125
Savings and Temporary Cash Investments$162,742$163,150▲ $408
Inventories for Sale or Use$470$792▲ $322
Investments in Publicly Traded Securities$553$553→ $0
Total Assets$2,172,859$2,124,615▼ $48,244
Liabilities
Other Liabilities$8,319$13,280▲ $4,961
Accounts Payable and Accrued Expenses$6,469--
Total Liabilities$14,788$13,280▼ $1,508
Net Assets / Fund Balance
Unrestricted Net Assets$2,158,071$2,111,335▼ $46,736
Total Net Assets Fund Balance$2,158,071$2,111,335▼ $46,736
Total Liabilities and Net Assets / Fund Balance$2,172,859$2,124,615▼ $48,244

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,291,551$850,285$2,141,836
Equipment$29,134$343,904$373,038
Land$160,811-$160,811
Other Land Buildings$18,411$15,579$33,990
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Robert Emery JrExecutive Di$104,602$26,704$131,306

Board Members and Trustees

NameTitle
Larry PittsleyChairman
Craig PruittTrustee
John HullTrustee
Robert KnophTrustee
Thomas GreerTrustee
John LedwellTreasurer 1/
Dayton LayneTreasurer as
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$885,689
Investment Income
$573
Other Revenue
$1,938
Change in Net Assets
$-46,736

Audited Revenue Reconciliation

Revenue per Audited Statements
$888,200
Total Revenue per Audited Statements
$888,200
Total Revenue per Form 990
$888,200
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$529,716
Other Expenses$405,220
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$194,816$97,159-$291,975
Current Officers, Directors, Trustees, and Key Employees$131,306--$131,306
Occupancy$68,603$7,625-$76,228
Depreciation Depletion$68,467$7,607-$76,074
Other Employee Benefits$13,247$27,581-$40,828
Pension Plan Contributions$14,310$20,959-$35,269
Payroll Taxes$23,648$6,690-$30,338
All Other Expenses$26,834--$26,834
Insurance$20,716$5,026-$25,742
Other Expenses$17,169$11,383-$17,169
Office Expenses-$12,025-$12,025
Travel$7,607--$7,607
Fees for Services Accounting-$6,437-$6,437
Fees for Services Legal-$2,400-$2,400
Fees for Services Other-$501-$501
Total Functional Expenses$729,543$205,393$0$934,936

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$934,936
Total Expenses per Audited Statements$934,936
Total Expenses per Form 990$934,936
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$13,280
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

Filer Name
Nashville Electrical Jatc
EIN
23-7284049
Phone
6152429950
Address
PO BOX 290095, NASHVILLE, TN 37229-0095

Signing Officer

Name
Robert Emery Jr
Title
Executive Director
Phone
6153533330
Signed
2017-11-10

Organization Details

Principal Officer
Robert Emery Jr
Formed
1941
Legal Domicile
Tn
Voting Board Members
6
Independent Board Members
6
Employees
21

Preparer

Firm
Mckerley & Noonan Pc CPA
Address
104 WOODMONT BLVD STE 120, NASHVILLE, TN 37205-2311
Preparer
Michael Mckerley
Phone
6152790088
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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/LandGrp/BookValueAmt0160811
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0160811
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt018411
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt015579
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt033990
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt013280
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/RevenueSubtotalAmt0888200
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01499907
IRS990ScheduleD/TotalExpensesPerForm990Amt0934936
IRS990ScheduleD/TotalLiabilityAmt013280
IRS990ScheduleD/TotalRevenuePerForm990Amt0888200
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0888200
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0934936
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/TotalAssetsBOYAmt02172859
IRS990/TotalAssetsEOYAmt02124615
IRS990/TotalAssetsGrp/BOYAmt02172859
IRS990/TotalAssetsGrp/EOYAmt02124615
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0205393
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0729543
IRS990/TotalFunctionalExpensesGrp/TotalAmt0934936
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt014788
IRS990/TotalLiabilitiesEOYAmt013280
IRS990/TotalLiabilitiesGrp/BOYAmt014788
IRS990/TotalLiabilitiesGrp/EOYAmt013280
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02158071
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02111335
IRS990/TotalOtherCompensationAmt026704
IRS990/TotalProgramServiceExpensesAmt0729543
IRS990/TotalProgramServiceRevenueAmt0885689
IRS990/TotalReportableCompFromOrgAmt0104602
IRS990/TotalRevenueGrp/ExclusionAmt0573
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0887627
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0888200
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02172859
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02124615
IRS990/TravelGrp/ProgramServicesAmt07607
IRS990/TravelGrp/TotalAmt07607
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02158071
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02111335
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.NEJATC.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT EMERY JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06153533330
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NASHVILLE ELECTRICAL JATC
ReturnHeader/Filer/BusinessNameControlTxt0NASH
ReturnHeader/Filer/EIN0237284049
ReturnHeader/Filer/PhoneNum06152429950
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 290095
ReturnHeader/Filer/USAddress/CityNm0NASHVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd0372290095
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId06171C86A5053CEEDB764E3405A4CA38EB5094CD5
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId034420AC75961EE296C39B97168E20B31099662C9
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0621797916
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MCKERLEY & NOONAN PC CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0104 WOODMONT BLVD STE 120
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NASHVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0372052311
ReturnHeader/PreparerPersonGrp/PhoneNum06152790088
ReturnHeader/PreparerPersonGrp/PreparationDt02017-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL MCKERLEY
ReturnHeader/ReturnTs02017-11-14T16:25:15-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

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
2016Detailed filing. Detailed filing data is available for this year.$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