Liabilities / Assets
21st percentile
Higher debt load relative to assets than 21% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
21st percentile
Higher debt load relative to assets than 21% of similar nonprofits.
Liabilities / Revenue
21st percentile
Higher debt load relative to revenue than 21% of similar nonprofits.
Net Margin
18th percentile
Higher net margin than 18% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 16.6% of source-year revenue.
Asset Growth
24th percentile
Faster asset growth than 24% of similar nonprofits.
Revenue Growth
49th percentile
Faster revenue growth than 49% of similar nonprofits.
Assets
Down$1,910,111
Down $98,072 (-4.9%) from 2017
Net Assets
Down$1,903,108
Down $104,157 (-5.2%) from 2017
Liabilities
Up$7,003
Up $6,085 (+663%) from 2017
Revenue
Up$826,464
Up $28,235 (+3.5%) from 2017
Expenses
Up$930,621
Up $24,792 (+2.7%) from 2017
Net Income
Up-$104,157
Up $3,443 (+3.2%) from 2017
To develop and standardize training to educate the members of the international brotherhood of electrical workers (ibew) and the national electrical contractors association (neca).
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,424,199 | $1,352,955 | ▼ $71,244 |
| Cash and Non-Interest-Bearing Accounts | $418,024 | $384,138 | ▼ $33,886 |
| Savings and Temporary Cash Investments | $163,557 | $164,206 | ▲ $649 |
| Accounts Receivable | - | $4,553 | - |
| Inventories for Sale or Use | $1,850 | $2,556 | ▲ $706 |
| Investments in Publicly Traded Securities | $553 | $553 | → $0 |
| Total Assets | $2,008,183 | $1,910,111 | ▼ $98,072 |
| Other Assets Total | - | $1,150 | - |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $918 | $7,003 | ▲ $6,085 |
| Total Liabilities | $918 | $7,003 | ▲ $6,085 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $2,007,265 | $1,903,108 | ▼ $104,157 |
| Total Net Assets Fund Balance | $2,007,265 | $1,903,108 | ▼ $104,157 |
| Total Liabilities and Net Assets / Fund Balance | $2,008,183 | $1,910,111 | ▼ $98,072 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,166,603 | $975,233 | $2,141,836 |
| Equipment | $13,928 | $361,367 | $375,295 |
| Land | $160,811 | - | $160,811 |
| Other Land Buildings | $11,613 | $22,377 | $33,990 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Robert Emery Jr | Executive Director | FT | $109,803 | $27,451 | $137,254 |
| Name | Title |
|---|---|
| Larry Pittsley | Chairman |
| Craig Pruitt | Trustee |
| John Hull | Trustee |
| Robert Knoph | Trustee |
| Thomas Greer | Trustee |
| Dayton Layne | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $551,452 |
| Other Expenses | $379,169 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $246,941 | $54,513 | - | $301,454 |
| Current Officers, Directors, Trustees, and Key Employees | $137,254 | - | - | $137,254 |
| Occupancy | $65,343 | $7,260 | - | $72,603 |
| Depreciation Depletion | $65,064 | $7,229 | - | $72,293 |
| Other Employee Benefits | $42,966 | $9,485 | - | $52,451 |
| Payroll Taxes | $27,291 | $4,170 | - | $31,461 |
| Pension Plan Contributions | $23,618 | $5,214 | - | $28,832 |
| Insurance | $20,859 | $2,318 | - | $23,177 |
| Office Expenses | $12,376 | $1,376 | - | $13,752 |
| All Other Expenses | $7,513 | - | - | $7,513 |
| Conferences and Meetings | $5,471 | $88 | - | $5,559 |
| Other Expenses | $4,222 | $469 | - | $4,691 |
| Fees for Services Accounting | - | $3,120 | - | $3,120 |
| Fees for Services Legal | - | $2,000 | - | $2,000 |
| Travel | $1,786 | - | - | $1,786 |
| Total Functional Expenses | $833,379 | $97,242 | $0 | $930,621 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $930,621 |
| Total Expenses per Audited Statements | $930,621 |
| Total Expenses per Form 990 | $930,621 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“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.”
“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.”
“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.”
“UPON REQUEST.”
“The organization reports revenues when recognized and expenses when disbursed, except for non-cash accruals of depreciation, accural of payroll liabilities, and deferral of revenue not yet earned.”
“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. 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 (2015-2017), or expected to be taken in the organization's 2018 tax returns. The organization identifies its major tax jurisdictions 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 year ended december 31, 2018.”
“The 990 was prepared before the 2018 audit was complete. Amounts reflected on the 990 do not include audit adjustments.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 918 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 7003 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 4553 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO DEVELOP AND STANDARDIZE TRAINING TO EDUCATE THE MEMBERS OF THE INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS (IBEW) AND THE NATIONAL ELECTRICAL CONTRACTORS ASSOCIATION (NECA). |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 7513 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 7513 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | LISA PORTER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6152429950 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 310 FESSLERS LANE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | NASHVILLE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | TN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 37210 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 418024 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 384138 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 137254 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 137254 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 88 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 5471 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 5559 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 760 |
| IRS990/CYOtherExpensesAmt | 0 | 379169 |
| IRS990/CYOtherRevenueAmt | 0 | 33 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 825671 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -104157 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 551452 |
| IRS990/CYTotalExpensesAmt | 0 | 930621 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 826464 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 7229 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 65064 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 72293 |
| IRS990/Desc | 0 | ELECTRICAL TRAINING OF CANDIDATES SPONSORED BY THE MEMBER UNION CONTRACTORS. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 25 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 833379 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 3120 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 3120 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 2000 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 2000 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 27451 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | LARRY PITTSLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ROBERT KNOPH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | THOMAS GREER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DAYTON LAYNE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | CRAIG PRUITT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JOHN HULL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | ROBERT EMERY JR |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 109803 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1941 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 826464 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 2318 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 20859 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 23177 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 1850 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 2556 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 760 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 760 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 553 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 553 |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1358977 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1424199 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1352955 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 2711932 |
| IRS990/LegalDomicileStateCd | 0 | TN |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO DEVELOP AND STANDARDIZE TRAINING TO EDUCATE THE MEMBERS OF THE INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS (IBEW) AND THE NATIONAL ELECTRICAL CONTRACTORS ASSOCIATION (NECA). |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2007265 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1903108 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 7260 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 65343 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 72603 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1376 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 12376 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 13752 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1150 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 9485 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 42966 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 52451 |
| IRS990/OtherExpensesGrp/Desc | 0 | BOOKS & TEACHING SUPPLI |
| IRS990/OtherExpensesGrp/Desc | 1 | TRAINING |
| IRS990/OtherExpensesGrp/Desc | 2 | DRUG SCREENS |
| IRS990/OtherExpensesGrp/Desc | 3 | INTERNET & CABLE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 469 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 122757 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 42239 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 7679 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 4222 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 122757 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 42239 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 7679 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 4691 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 833101 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 33 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 33 |
| IRS990/OtherRevenueTotalAmt | 0 | 33 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 54513 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 246941 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 301454 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 4170 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 27291 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 31461 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 5214 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 23618 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 28832 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | ROBERT EMERY JR |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 833101 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 833101 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 833101 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PROGRAM SERVICE REVENU |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | BOOKS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | APPLICATION & COURSE F |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 689876 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 88829 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 46966 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 689876 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 88829 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 46966 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 603 |
| IRS990/PYOtherExpensesAmt | 0 | 374280 |
| IRS990/PYOtherRevenueAmt | 0 | 8241 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 789385 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -107600 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 531549 |
| IRS990/PYTotalExpensesAmt | 0 | 905829 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 798229 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -104157 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 825704 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 163557 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 164206 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1166603 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 975233 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 2141836 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 13928 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 361367 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 375295 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 930621 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 160811 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 160811 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 11613 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 22377 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 33990 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 826464 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. 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 (2015-2017), OR EXPECTED TO BE TAKEN IN THE ORGANIZATION'S 2018 TAX RETURNS. THE ORGANIZATION IDENTIFIES ITS MAJOR TAX JURISDICTIONS 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 YEAR ENDED DECEMBER 31, 2018. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | THE 990 WAS PREPARED BEFORE THE 2018 AUDIT WAS COMPLETE. AMOUNTS REFLECTED ON THE 990 DO NOT INCLUDE AUDIT ADJUSTMENTS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XIII - SUPPLEMENTAL FINANCIAL INFORMATION |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1352955 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 930621 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 826464 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 826464 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 930621 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | NON-DISCRIMINATORY POLICY IS STATED IN ALL APPLICATIONS, ADVERTISEMENTS, AND INDUSTRY PUBLICATIONS. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION REPORTS REVENUES WHEN RECOGNIZED AND EXPENSES WHEN DISBURSED, EXCEPT FOR NON-CASH ACCRUALS OF DEPRECIATION, ACCURAL OF PAYROLL LIABILITIES, AND DEFERRAL OF REVENUE NOT YET EARNED. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | ACCOUNTING METHOD |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | TN |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 2008183 |
| IRS990/TotalAssetsEOYAmt | 0 | 1910111 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2008183 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1910111 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 25 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 97242 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 833379 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 930621 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 918 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 7003 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 918 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 7003 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 2007265 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1903108 |
| IRS990/TotalOtherCompensationAmt | 0 | 27451 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 833379 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 825671 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 109803 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 760 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 825704 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 826464 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2008183 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1910111 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 1786 |
| IRS990/TravelGrp/TotalAmt | 0 | 1786 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 2007265 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 1903108 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 290095 |
| IRS990/USAddress/CityNm | 0 | NASHVILLE |
| IRS990/USAddress/StateAbbreviationCd | 0 | TN |
| IRS990/USAddress/ZIPCd | 0 | 372290095 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 6 |
| IRS990/WebsiteAddressTxt | 0 | WWW.NEJATC.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2020-03-31 21:24:44Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ROBERT EMERY JR |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6153533330 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2019-11-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | NASHVILLE ELECTRICAL JATC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | NASH |
| ReturnHeader/Filer/EIN | 0 | 237284049 |
| ReturnHeader/Filer/PhoneNum | 0 | 6153533330 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 290095 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | NASHVILLE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | TN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 372290095 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 3307476E1128FBAA011C9FDC107714D824D801B3 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 64.88.174.3 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2019-11-15 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | ES |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 13:58:28 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 620788068 |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.