Liabilities / Assets
24th percentile
Higher debt load relative to assets than 24% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
24th percentile
Higher debt load relative to assets than 24% of similar nonprofits.
Liabilities / Revenue
24th percentile
Higher debt load relative to revenue than 24% of similar nonprofits.
Net Margin
50th percentile
Higher net margin than 50% of similar nonprofits.
Top Officer Pay
82nd percentile
Higher top officer pay than 82% of similar nonprofits.
Top officer pay equals 16.0% of source-year revenue.
Asset Growth
8th percentile
Faster asset growth than 8% of similar nonprofits.
Revenue Growth
14th percentile
Faster revenue growth than 14% of similar nonprofits.
Assets
Down$1,989,680
Down $242,028 (-11%) from 2019
Net Assets
Down$1,975,015
Down $247,692 (-11%) from 2019
Liabilities
Up$14,665
Up $5,664 (+63%) from 2019
Revenue
Down$888,975
Down $433,637 (-33%) from 2019
Expenses
Down$840,529
Down $162,484 (-16%) from 2019
Net Income
Down$48,446
Down $271,153 (-85%) from 2019
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 | $1,315,312 | $1,284,336 | ▼ $30,976 |
| Cash and Non-Interest-Bearing Accounts | $741,248 | $537,002 | ▼ $204,246 |
| Savings and Temporary Cash Investments | $165,111 | $165,762 | ▲ $651 |
| Inventories for Sale or Use | $8,334 | $2,431 | ▼ $5,903 |
| Investments in Publicly Traded Securities | $553 | $149 | ▼ $404 |
| Total Assets | $2,231,708 | $1,989,680 | ▼ $242,028 |
| Other Assets Total | $1,150 | - | - |
| Liabilities | |||
| Other Liabilities | $0 | $12,526 | ▲ $12,526 |
| Accounts Payable and Accrued Expenses | $9,001 | $2,139 | ▼ $6,862 |
| Total Liabilities | $9,001 | $14,665 | ▲ $5,664 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $2,222,707 | $1,975,015 | ▼ $247,692 |
| Total Net Assets Fund Balance | $2,222,707 | $1,975,015 | ▼ $247,692 |
| Total Liabilities and Net Assets / Fund Balance | $2,231,708 | $1,989,680 | ▼ $242,028 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,074,662 | $1,105,047 | - |
| Other Land Buildings | $35,625 | $4,375 | - |
| Land | $160,811 | - | - |
| Equipment | $13,238 | $374,962 | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Robert Emery Jr | Executive Director | FT | $115,398 | $26,695 | $142,093 |
| Name | Title |
|---|---|
| Larry Pittsley | Chairman |
| Craig Pruitt | Trustee |
| Daniel Greene | Trustee |
| Thomas Greer | Trustee |
| Trystan Harbin | Trustee |
| John Hull | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $518,282 |
| Other Expenses | $322,247 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $147,547 | $109,570 | - | $257,117 |
| Current Officers, Directors, Trustees, and Key Employees | $142,093 | - | - | $142,093 |
| Depreciation Depletion | $70,098 | $7,789 | - | $77,887 |
| Occupancy | $60,894 | $12,915 | - | $73,809 |
| Other Employee Benefits | $33,799 | $20,265 | - | $54,064 |
| Pension Plan Contributions | $10,400 | $26,111 | - | $36,511 |
| Insurance | $27,439 | $6,358 | - | $33,797 |
| Payroll Taxes | $11,287 | $17,210 | - | $28,497 |
| Office Expenses | - | $21,569 | - | $21,569 |
| Fees for Services Accounting | - | $7,549 | - | $7,549 |
| Other Expenses | $4,187 | $5,429 | - | $4,187 |
| Fees for Services Legal | - | $2,400 | - | $2,400 |
| Conferences and Meetings | $1,878 | - | - | $1,878 |
| All Other Expenses | $1,661 | - | - | $1,661 |
| Fees for Services Other | - | $20 | - | $20 |
| Total Functional Expenses | $603,344 | $237,185 | $0 | $840,529 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $840,529 |
| Total Expenses per Audited Statements | $840,529 |
| Total Expenses per Form 990 | $840,529 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Payroll Liabilities | $12,526 |
“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.”
“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. The organization follows the guidance in accounting standards codification (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 (2017 - 2019), or expected to be taken in the organization's 2020 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, 2020 and 2019.”
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 | 9001 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 2139 |
| 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 | 1661 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 1661 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | JENNIFER BAGSBY |
| 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/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 741248 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 537002 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 142093 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 142093 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 1878 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 1878 |
| 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 | 712 |
| IRS990/CYOtherExpensesAmt | 0 | 322247 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 888263 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 48446 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 518282 |
| IRS990/CYTotalExpensesAmt | 0 | 840529 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 888975 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 7789 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 70098 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 77887 |
| IRS990/Desc | 0 | ELECTRICAL TRAINING OF CANDIDATES SPONSORED BY THE MEMBER UNION CONTRACTORS. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 17 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 603344 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 7549 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 7549 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 2400 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 2400 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 20 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 20 |
| 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 | 26695 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | LARRY PITTSLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | THOMAS GREER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | CRAIG PRUITT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JOHN HULL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DANIEL GREENE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | TRYSTAN HARBIN |
| 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 | 115398 |
| 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/ConsolidatedBasisFinclStmtInd | 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 | 888975 |
| 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 | 6358 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 27439 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 33797 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 8334 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 2431 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 712 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 712 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 553 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 149 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1484384 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1315312 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1284336 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 2768720 |
| 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 | 2222707 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1975015 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 2222707 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1975015 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 12915 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 60894 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 73809 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 21569 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 21569 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1150 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 20265 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 33799 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 54064 |
| IRS990/OtherExpensesGrp/Desc | 0 | BOOKS & TEACHING SUPPLI |
| IRS990/OtherExpensesGrp/Desc | 1 | DRUG SCREENS |
| IRS990/OtherExpensesGrp/Desc | 2 | OTHER EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 3 | AUTO EXPENSE AND ALLOWA |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 5429 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 82181 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 8593 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 1287 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 4187 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 82181 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 8593 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 6716 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 4187 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 12526 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 109570 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 147547 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 257117 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 17210 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 11287 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 28497 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 26111 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 10400 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 36511 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | JOHN LEDWELL |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | -296138 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 833101 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 833101 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 833101 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 833101 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PROGRAM SERVICE REVENU |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | BOOKS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | APPLICATION & COURSE F |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | OTHER PROGRAM INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 810365 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 66402 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 11218 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 278 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 810365 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 66402 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 11218 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 278 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | -3107 |
| IRS990/PYOtherExpensesAmt | 0 | 413416 |
| IRS990/PYOtherRevenueAmt | 0 | 1308 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1324411 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 319599 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 589597 |
| IRS990/PYTotalExpensesAmt | 0 | 1003013 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1322612 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 48446 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 888263 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 165111 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 165762 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1074662 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 1105047 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 2179709 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 13238 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 374962 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 388200 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 840529 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 160811 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 160811 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 35625 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 4375 |
| IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 40000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 12526 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PAYROLL LIABILITIES |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 888975 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. THE ORGANIZATION FOLLOWS THE GUIDANCE IN ACCOUNTING STANDARDS CODIFICATION (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 (2017 - 2019), OR EXPECTED TO BE TAKEN IN THE ORGANIZATION'S 2020 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, 2020 AND 2019. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1284336 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 840529 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 12526 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 888975 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 888975 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 840529 |
| 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 |
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| 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/TerminateOperationsInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 1989680 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2231708 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1989680 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 17 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 237185 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 603344 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 840529 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 9001 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 14665 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 9001 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 14665 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 2222707 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1975015 |
| IRS990/TotalOtherCompensationAmt | 0 | 26695 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 603344 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 888263 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 115398 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 712 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 888263 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 888975 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2231708 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1989680 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| 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/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 2 |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JOHN LEDWELL |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6152429950 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2021-11-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | NASHVILLE ELECTRICAL JATC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | NASH |
| ReturnHeader/Filer/EIN | 0 | 237284049 |
| ReturnHeader/Filer/PhoneNum | 0 | 6152429950 |
| 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/PreparerFirmGrp/PreparerFirmEIN | 0 | 620788068 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | PURYEAR & NOONAN CPAS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 40 BURTON HILLS BLVD STE 170 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | NASHVILLE |
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Displayed year
2020 • Form 990Detailed filing. Detailed filing data is available for this year.