Civic Intelligence

Niagara County Electrical Construction Joint Apprenticeship and Training

990 • Fiscal year 2016 • EIN 23-7448166

Jun 01, 2015 to May 31, 2016 • Filed on Jan 10, 2017

Organization ProfileN/A
8803 Niagara Falls BoulevardNiagara Falls, NY 14304

(716) 297-3650

Siviq Scores

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

Liabilities / Assets

76th percentile

0.07x

Higher debt load relative to assets than 76% of similar nonprofits.

2016 filings • NTEE J • <$500k nonprofits • Source year 2016

Liabilities / Revenue

84th percentile

0.11x

Higher debt load relative to revenue than 84% of similar nonprofits.

2016 filings • NTEE J • <$500k nonprofits • Source year 2016

Net Margin

84th percentile

29%

Higher net margin than 84% of similar nonprofits.

2016 filings • NTEE J • <$500k nonprofits • Source year 2016

Top Officer Pay

71st percentile

$1,723

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

2016 filings • NTEE J • <$500k nonprofits • Source year 2016

Asset Growth

77th percentile

24%

Faster asset growth than 77% of similar nonprofits.

2016 filings • NTEE J • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

9th percentile

-33%

Faster revenue growth than 9% of similar nonprofits.

2016 filings • NTEE J • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets76th percentile

Assets

Up

$320,577

Up $61,243 (+24%) from 2015

Net Assets

Up

$299,279

Up $55,092 (+23%) from 2015

Liabilities

Up

$21,298

Up $6,151 (+41%) from 2015

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin84th percentile

Revenue

Down

$190,119

Down $91,964 (-33%) from 2015

Expenses

Down

$134,426

Down $39,359 (-23%) from 2015

Net Income

Down

$55,693

Down $52,605 (-49%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth77th percentile

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

$1.5M$1.0M$500K$0Assets 2010: $105,681Liabilities 2010: $11,459Net Assets 2010: $94,2222010Assets 2011: $112,515Liabilities 2011: $10,952Net Assets 2011: $101,5632011Assets 2012: $83,700Liabilities 2012: $12,916Net Assets 2012: $70,7842012Assets 2013: $91,422Liabilities 2013: $12,492Net Assets 2013: $78,9302013Assets 2014: $157,021Liabilities 2014: $21,132Net Assets 2014: $135,8892014Assets 2015: $259,334Liabilities 2015: $15,147Net Assets 2015: $244,1872015Assets 2016: $320,577Liabilities 2016: $21,298Net Assets 2016: $299,2792016Assets 2017: $383,721Liabilities 2017: $32,026Net Assets 2017: $351,6952017Assets 2018: $470,334Liabilities 2018: $40,861Net Assets 2018: $429,4732018Assets 2019: $527,005Liabilities 2019: $45,245Net Assets 2019: $481,7602019Assets 2020: $660,688Liabilities 2020: $43,975Net Assets 2020: $616,7132020Assets 2021: $777,849Liabilities 2021: $48,792Net Assets 2021: $729,0572021Assets 2022: $785,314Liabilities 2022: $39,621Net Assets 2022: $745,6932022Assets 2023: $919,045Liabilities 2023: $32,577Net Assets 2023: $886,4682023Assets 2024: $1,004,896Liabilities 2024: $24,060Net Assets 2024: $980,8362024

Highlighted filing

2016

Assets$320,577
Liabilities$21,298
Net Assets$299,279
Open 2016 Filing

Operations Trend

Revenue Growth9th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2010: $157,066Expenses 2010: $173,658Net Income 2010: -$16,5922010Revenue 2011: $163,064Expenses 2011: $155,723Net Income 2011: $7,3412011Revenue 2012: $130,180Expenses 2012: $160,959Net Income 2012: -$30,7792012Revenue 2013: $151,004Expenses 2013: $142,858Net Income 2013: $8,1462013Revenue 2014: $191,799Expenses 2014: $134,840Net Income 2014: $56,9592014Revenue 2015: $282,083Expenses 2015: $173,785Net Income 2015: $108,2982015Revenue 2016: $190,119Expenses 2016: $134,426Net Income 2016: $55,6932016Revenue 2017: $192,669Expenses 2017: $151,911Net Income 2017: $40,7582017Revenue 2018: $218,008Expenses 2018: $140,076Net Income 2018: $77,9322018Revenue 2019: $226,164Expenses 2019: $170,251Net Income 2019: $55,9132019Revenue 2020: $270,149Expenses 2020: $158,006Net Income 2020: $112,1432020Revenue 2021: $255,722Expenses 2021: $216,314Net Income 2021: $39,4082021Revenue 2022: $333,875Expenses 2022: $233,626Net Income 2022: $100,2492022Revenue 2023: $429,005Expenses 2023: $289,764Net Income 2023: $139,2412023Revenue 2024: $477,138Expenses 2024: $416,814Net Income 2024: $60,3242024

Highlighted filing

2016

Revenue$190,119
Expenses$134,426
Net Income$55,693
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2015 to May 31, 2016
Signed
Jan 10, 2017
Return Version
2015v3.0
Gross Receipts
$190,119
Mission and Program Overview

Mission

To provide education and training

To provide education and training to the members of local union no. 237.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$255,104$167,907▼ $87,197
Investments in Publicly Traded Securities-$149,399-
Savings and Temporary Cash Investments$2,749$2,726▼ $23
Land, Buildings, and Equipment, Net$1,481$545▼ $936
Total Assets$259,334$320,577▲ $61,243
Liabilities
Other Liabilities$14,372$20,598▲ $6,226
Accounts Payable and Accrued Expenses$775$700▼ $75
Total Liabilities$15,147$21,298▲ $6,151
Net Assets / Fund Balance
Unrestricted Net Assets$244,187$299,279▲ $55,092
Total Net Assets Fund Balance$244,187$299,279▲ $55,092
Total Liabilities and Net Assets / Fund Balance$259,334$320,577▲ $61,243

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$545$9,255$9,800
Compensation and Service Providers
Top Officer Pay71st percentile

Employees

NameTitleBaseTotal
Larry KruegerTraining Director$1,723$1,723
David NausBoard Member$1,075$1,075

Board Members and Trustees

NameTitle
Donald FreedmanChairman
Aubrey SwansonBoard Member
Rose M HaensleyNeca Chapter Manager
Russell QuarantelloSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$4,044
Program Service Revenue
$185,240
Investment Income
$0
Other Revenue
$835
All Other Contributions
$4,044
Change in Net Assets
$55,693

Audited Revenue Reconciliation

Revenue per Audited Statements
$190,119
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$190,119
Total Revenue per Form 990
$190,119
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$78,225
Salaries, Compensation, and Employee Benefits$56,201
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$37,883--$37,883
Other Employee Benefits$8,089--$8,089
Payroll Taxes$7,431--$7,431
Office Expenses-$6,342-$6,342
Fees for Services Accounting-$4,900-$4,900
Insurance-$4,491-$4,491
Current Officers, Directors, Trustees, and Key Employees$2,798--$2,798
Conferences and Meetings$1,913--$1,913
All Other Expenses$1,806--$1,806
Other Expenses$1,530$14,480-$1,530
Depreciation Depletion$936--$936
Fees for Services Legal-$278-$278
Total Functional Expenses$103,935$30,491$0$134,426

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$135,027
Expenses per Audited Statements$134,426
Total Expenses per Form 990$134,426
Expenses Not Reported on Form 990$601
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliated Organization$20,598
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

“Form 990 is reviewed and approved by the board prior to filing.”

Form 990, Part VI, Section C, Line 19

“AVAILABLE UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Niagara County Electrical Construction
EIN
23-7448166
Phone
7162973650
Address
8803 NIAGARA FALLS BOULEVARD, NIAGARA FALLS, NY 14304

Signing Officer

Name
Russell Quarantello
Title
Secretary
Phone
7162973650
Signed
2017-01-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Russell Quarantello
Formed
1958
Legal Domicile
Ny
Voting Board Members
6
Independent Board Members
6
Employees
15
Volunteers
0

Preparer

Firm
Efpr Group Cpas Pllc
Address
6390 MAIN STREET SUITE 200, WILLIAMSVILLE, NY 14221
Preparer
JOHN T O'BRIEN MBA MST
Phone
7166340700
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 1:

“The training fund maintains its records on the modified cash basis of accounting, a comprehensive basis of accounting other than generally accepted accounting principles, and the accompanying statements have been prepared on that basis. Generally, additions are recognized when received rather than when earned and deductions are recognized when paid rather than when the obligation is incurred, except for amounts disbursed on behalf of, or to related parties. In addition, deductions for fixed asset purchases are capitalized and a provision for depreciation is included in the financial statements.”

FORM 990, PART XII, LINE 2C:

“No changes have taken place for the fiscal year ended may 31, 2016.”

Financial Statement Notes

PART X, LINE 2:

“The training fund qualifies as a tax-exempt organization under internal revenue code (irc) section 501(c)(3) and is exempt from federal income tax under irc section 501(a). Accounting principles generally accepted in the united states of america require training fund management to evaluate tax positions taken by the training fund and recognize a tax liability if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. Management has analyzed the tax positions taken by the training fund, and has concluded that as of may 31, 2016, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The training fund is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax period in progress.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“UNREALIZED LOSSES 601.”

Raw XML AppendixShowing 400 of 417 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0775
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0700
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE EDUCATION AND TRAINING TO THE MEMBERS OF LOCAL UNION NO. 237.
IRS990/AllOtherContributionsAmt04044
IRS990/AllOtherExpensesGrp/ProgramServicesAmt01806
IRS990/AllOtherExpensesGrp/TotalAmt01806
IRS990/AuditCommitteeInd00
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0LYNN VELASCO ADMINISTRATOR
IRS990/BooksInCareOfDetail/PhoneNum07162973650
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt08803 NIAGARA FALLS BOULEVARD
IRS990/BooksInCareOfDetail/USAddress/CityNm0NIAGARA FALLS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd014304
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0255104
IRS990/CashNonInterestBearingGrp/EOYAmt0167907
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt02798
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt02798
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt01913
IRS990/ConferencesMeetingsGrp/TotalAmt01913
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt04044
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt078225
IRS990/CYOtherRevenueAmt0835
IRS990/CYProgramServiceRevenueAmt0185240
IRS990/CYRevenuesLessExpensesAmt055693
IRS990/CYSalariesCompEmpBnftPaidAmt056201
IRS990/CYTotalExpensesAmt0134426
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0190119
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0936
IRS990/DepreciationDepletionGrp/TotalAmt0936
IRS990/Desc0EDUCATION AND TRAINING WAS PROVIDED TO MEMBERS OF LOCAL UNION NO. 237.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt015
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0103935
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt04900
IRS990/FeesForServicesAccountingGrp/TotalAmt04900
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt0278
IRS990/FeesForServicesLegalGrp/TotalAmt0278
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt04.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt14.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt24.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt34.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt44.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt54.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0RUSSELL QUARANTELLO
IRS990/Form990PartVIISectionAGrp/PersonNm1LARRY KRUEGER
IRS990/Form990PartVIISectionAGrp/PersonNm2ROSE M HAENSLEY
IRS990/Form990PartVIISectionAGrp/PersonNm3DONALD FREEDMAN
IRS990/Form990PartVIISectionAGrp/PersonNm4DAVID NAUS
IRS990/Form990PartVIISectionAGrp/PersonNm5AUBREY SWANSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt11723
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt41075
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRAINING DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2NECA CHAPTER MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt3CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01958
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0190119
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt04491
IRS990/InsuranceGrp/TotalAmt04491
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0149399
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt09255
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01481
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0545
IRS990/LandBldgEquipCostOrOtherBssAmt09800
IRS990/LegalDomicileStateCd0NY
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE EDUCATION AND TRAINING.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0244187
IRS990/NetAssetsOrFundBalancesEOYAmt0299279
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-601
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt06342
IRS990/OfficeExpensesGrp/TotalAmt06342
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt08089
IRS990/OtherEmployeeBenefitsGrp/TotalAmt08089
IRS990/OtherExpensesGrp/Desc0SCHOOL BOOKS
IRS990/OtherExpensesGrp/Desc1REIMBURSEMENTS FOR ADMI
IRS990/OtherExpensesGrp/Desc2GRADUATION DINNER
IRS990/OtherExpensesGrp/Desc3RECRUITMENTS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt014480
IRS990/OtherExpensesGrp/ProgramServicesAmt034026
IRS990/OtherExpensesGrp/ProgramServicesAmt17523
IRS990/OtherExpensesGrp/ProgramServicesAmt21530
IRS990/OtherExpensesGrp/TotalAmt034026
IRS990/OtherExpensesGrp/TotalAmt114480
IRS990/OtherExpensesGrp/TotalAmt27523
IRS990/OtherExpensesGrp/TotalAmt31530
IRS990/OtherLiabilitiesGrp/BOYAmt014372
IRS990/OtherLiabilitiesGrp/EOYAmt020598
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt0835
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0835
IRS990/OtherRevenueTotalAmt0835
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt037883
IRS990/OtherSalariesAndWagesGrp/TotalAmt037883
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt07431
IRS990/PayrollTaxesGrp/TotalAmt07431
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0RUSSELL QUARANTELLO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611519
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0185240
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0185240
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt04800
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt099383
IRS990/PYOtherRevenueAmt01895
IRS990/PYProgramServiceRevenueAmt0275388
IRS990/PYRevenuesLessExpensesAmt0108298
IRS990/PYSalariesCompEmpBnftPaidAmt074402
IRS990/PYTotalExpensesAmt0173785
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0282083
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt055693
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0185240
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02749
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02726
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt04044
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt04800
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt03353
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt04933
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01903
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt019033
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0185240
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0275388
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0187902
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0142193
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0127302
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0918025
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0835
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt01895
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0700
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt03878
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0975
IRS990ScheduleA/OtherIncome509Grp/TotalAmt08283
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99120
IRS990ScheduleA/PublicSupportPY509Pct00.97970
IRS990ScheduleA/PublicSupportTotal509Amt0937058
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0189284
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0280188
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0191255
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0147126
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0129205
IRS990ScheduleA/Total509Grp/TotalAmt0937058
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0190119
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0282083
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0191955
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0151004
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0130180
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0945341
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0545
IRS990ScheduleD/EquipmentGrp/DepreciationAmt09255
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt09800
IRS990ScheduleD/ExpensesNotReportedAmt0601
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0134426
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt0601
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt020598
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATED ORGANIZATION
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0190119
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE TRAINING FUND QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND IS EXEMPT FROM FEDERAL INCOME TAX UNDER IRC SECTION 501(A). ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE TRAINING FUND MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE TRAINING FUND AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE TRAINING FUND, AND HAS CONCLUDED THAT AS OF MAY 31, 2016, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE TRAINING FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIOD IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1UNREALIZED LOSSES 601.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0545
IRS990ScheduleD/TotalExpensesPerForm990Amt0134426
IRS990ScheduleD/TotalLiabilityAmt020598
IRS990ScheduleD/TotalRevenuePerForm990Amt0190119
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0190119
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0135027
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED AND APPROVED BY THE BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TRAINING FUND MAINTAINS ITS RECORDS ON THE MODIFIED CASH BASIS OF ACCOUNTING, A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, AND THE ACCOMPANYING STATEMENTS HAVE BEEN PREPARED ON THAT BASIS. GENERALLY, ADDITIONS ARE RECOGNIZED WHEN RECEIVED RATHER THAN WHEN EARNED AND DEDUCTIONS ARE RECOGNIZED WHEN PAID RATHER THAN WHEN THE OBLIGATION IS INCURRED, EXCEPT FOR AMOUNTS DISBURSED ON BEHALF OF, OR TO RELATED PARTIES. IN ADDITION, DEDUCTIONS FOR FIXED ASSET PURCHASES ARE CAPITALIZED AND A PROVISION FOR DEPRECIATION IS INCLUDED IN THE FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO CHANGES HAVE TAKEN PLACE FOR THE FISCAL YEAR ENDED MAY 31, 2016.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XII, LINE 1:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0IBEW LOCAL NO 237
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0160667759
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0UNION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt08803 NIAGARA FALLS BOULEVARD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0NIAGARA FALLS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd014304
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0259334
IRS990/TotalAssetsEOYAmt0320577
IRS990/TotalAssetsGrp/BOYAmt0259334
IRS990/TotalAssetsGrp/EOYAmt0320577
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt04044
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt030491
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0103935
IRS990/TotalFunctionalExpensesGrp/TotalAmt0134426
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt015147
IRS990/TotalLiabilitiesEOYAmt021298
IRS990/TotalLiabilitiesGrp/BOYAmt015147
IRS990/TotalLiabilitiesGrp/EOYAmt021298
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0244187
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0299279
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0103935
IRS990/TotalProgramServiceRevenueAmt0185240
IRS990/TotalReportableCompFromOrgAmt02798
IRS990/TotalRevenueGrp/ExclusionAmt0835
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0185240
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0190119
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0259334
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0320577
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0244187
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0299279
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt08803 NIAGARA FALLS BOULEVARD
IRS990/USAddress/CityNm0NIAGARA FALLS
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd014304
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RUSSELL QUARANTELLO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum07162973650
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-01-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NIAGARA COUNTY ELECTRICAL CONSTRUCTION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0JOINT APPRENTICESHIP AND TRAINING
ReturnHeader/Filer/BusinessNameControlTxt0NIAG
ReturnHeader/Filer/EIN0237448166
ReturnHeader/Filer/PhoneNum07162973650
ReturnHeader/Filer/USAddress/AddressLine1Txt08803 NIAGARA FALLS BOULEVARD

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$320,577
Liabilities
$21,298
Net assets
$299,279
Revenue
$190,119
Expenses
$134,426
Net income
$55,693
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.00$0.02$0.98$0.48$0.42$0.06
2023Detailed filing. Detailed filing data is available for this year.$0.92$0.03$0.89$0.43$0.29$0.14
2022Detailed filing. Detailed filing data is available for this year.$0.79$0.04$0.75$0.33$0.23$0.10
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.05$0.73$0.26$0.22$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.66$0.04$0.62$0.27$0.16$0.11
2019Detailed filing. Detailed filing data is available for this year.$0.53$0.05$0.48$0.23$0.17$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.47$0.04$0.43$0.22$0.14$0.08
2017Detailed filing. Detailed filing data is available for this year.$0.38$0.03$0.35$0.19$0.15$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.32$0.02$0.30$0.19$0.13$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.26$0.02$0.24$0.28$0.17$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.16$0.02$0.14$0.19$0.13$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.01$0.08$0.15$0.14$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.01$0.07$0.13$0.16$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.01$0.10$0.16$0.16$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.01$0.09$0.16$0.17$0.02