Civic Intelligence

Niagara County Electrical Construction Joint Apprenticeship and Training

990 • Fiscal year 2021 • EIN 23-7448166

Jun 01, 2020 to May 31, 2021 • Filed on Feb 22, 2022

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

60th percentile

0.06x

Higher debt load relative to assets than 60% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

73rd percentile

0.19x

Higher debt load relative to revenue than 73% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

55th percentile

15%

Higher net margin than 55% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

55th percentile

$10,063

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

62nd percentile

18%

Faster asset growth than 62% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

28th percentile

-5.3%

Faster revenue growth than 28% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$777,849

Up $117,161 (+18%) from 2020

Net Assets

Up

$729,057

Up $112,344 (+18%) from 2020

Liabilities

Up

$48,792

Up $4,817 (+11%) from 2020

Revenue

Down

$255,722

Down $14,427 (-5.3%) from 2020

Expenses

Up

$216,314

Up $58,308 (+37%) from 2020

Net Income

Down

$39,408

Down $72,735 (-65%) from 2020

Historical Trend

Balance Sheet Trend

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

2021

Assets$777,849
Liabilities$48,792
Net Assets$729,057

Operations Trend

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

2021

Revenue$255,722
Expenses$216,314
Net Income$39,408
Jump To
Filing Snapshot
Filing Period
Jun 1, 2020 to May 31, 2021
Signed
Feb 22, 2022
Return Version
2020v4.2
Gross Receipts
$255,722
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
Investments in Publicly Traded Securities$470,614$676,146▲ $205,532
Cash and Non-Interest-Bearing Accounts$184,458$99,660▼ $84,798
Savings and Temporary Cash Investments$2,698--
Land, Buildings, and Equipment, Net$2,918$2,043▼ $875
Total Assets$660,688$777,849▲ $117,161
Liabilities
Other Liabilities$39,468$42,618▲ $3,150
Accounts Payable and Accrued Expenses$4,507$6,174▲ $1,667
Total Liabilities$43,975$48,792▲ $4,817
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$616,713$729,057▲ $112,344
Total Net Assets Fund Balance$616,713$729,057▲ $112,344
Total Liabilities and Net Assets / Fund Balance$660,688$777,849▲ $117,161

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,043$12,133$14,176
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Larry KruegerTraining Director$10,063-$10,063
Doug Mt PleasantBoard Member$654$490$1,144
David QuarantilloBoard Member$90$54$144

Board Members and Trustees

NameTitle
Donald FreedmanChairman
Gene SwansonBoard Member
Renee LamonacoBoard Member
John ScherrerSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$5,984
Program Service Revenue
$199,468
Investment Income
$32,597
Other Revenue
$17,673
All Other Contributions
$5,984
Change in Net Assets
$39,408

Audited Revenue Reconciliation

Revenue per Audited Statements
$255,722
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$72,936
Total Revenue per Audited Statements
$328,658
Total Revenue per Form 990
$255,722
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$131,675
Salaries, Compensation, and Employee Benefits$84,639
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$41,976--$41,976
Pension Plan Contributions$18,460--$18,460
Payroll Taxes-$12,982-$12,982
Occupancy$12,500--$12,500
Current Officers, Directors, Trustees, and Key Employees$10,807--$10,807
Insurance-$8,646-$8,646
Office Expenses-$7,652-$7,652
Fees for Services Other-$5,800-$5,800
Information Technology-$5,027-$5,027
Depreciation Depletion$875--$875
Other Expenses$27,198$750-$750
Fees for Services Legal-$746-$746
Conferences and Meetings$679--$679
Other Employee Benefits$414--$414
All Other Expenses$304--$304
Total Functional Expenses$158,988$57,326$0$216,314

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$216,314
Total Expenses per Audited Statements$216,314
Total Expenses per Form 990$216,314
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$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$42,618
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Business relationship with 35% controlled entity
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 11B

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
John Scherrer
Title
Secretary
Phone
7162973650
Signed
2022-02-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Scherrer
Formed
1958
Legal Domicile
Ny
Voting Board Members
7
Independent Board Members
7
Employees
16
Volunteers
16

Preparer

Firm
Efpr Group Cpas Pllc
Address
6390 MAIN STREET SUITE 200, WILLIAMSVILLE, NY 14221
Preparer
David a Urban CPA
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, 2021.

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). The training fund is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax period in progress.

Raw XML AppendixShowing 400 of 467 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/BOYAmt04507
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt06174
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE EDUCATION AND TRAINING TO THE MEMBERS OF LOCAL UNION NO. 237
IRS990/AllOtherContributionsAmt05984
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0304
IRS990/AllOtherExpensesGrp/TotalAmt0304
IRS990/AuditCommitteeInd00
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0ANGELA DELUCA 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/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0184458
IRS990/CashNonInterestBearingGrp/EOYAmt099660
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt010807
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt010807
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0679
IRS990/ConferencesMeetingsGrp/TotalAmt0679
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt05984
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt032597
IRS990/CYOtherExpensesAmt0131675
IRS990/CYOtherRevenueAmt017673
IRS990/CYProgramServiceRevenueAmt0199468
IRS990/CYRevenuesLessExpensesAmt039408
IRS990/CYSalariesCompEmpBnftPaidAmt084639
IRS990/CYTotalExpensesAmt0216314
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0255722
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0875
IRS990/DepreciationDepletionGrp/TotalAmt0875
IRS990/Desc0EDUCATION AND TRAINING WAS PROVIDED TO MEMBERS OF LOCAL UNION NO. 237.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt016
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0158988
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt0746
IRS990/FeesForServicesLegalGrp/TotalAmt0746
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt05800
IRS990/FeesForServicesOtherGrp/TotalAmt05800
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
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/AverageHoursPerWeekRt64.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt454
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt5490
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0DONALD FREEDMAN
IRS990/Form990PartVIISectionAGrp/PersonNm1RENEE LAMONACO
IRS990/Form990PartVIISectionAGrp/PersonNm2GENE SWANSON
IRS990/Form990PartVIISectionAGrp/PersonNm3JOHN SCHERRER
IRS990/Form990PartVIISectionAGrp/PersonNm4DAVID QUARANTILLO
IRS990/Form990PartVIISectionAGrp/PersonNm5DOUG MT PLEASANT
IRS990/Form990PartVIISectionAGrp/PersonNm6LARRY KRUEGER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt490
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt5654
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt610063
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRAINING DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01958
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0255722
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt05027
IRS990/InformationTechnologyGrp/TotalAmt05027
IRS990/InsuranceGrp/ManagementAndGeneralAmt08646
IRS990/InsuranceGrp/TotalAmt08646
IRS990/InvestmentIncomeGrp/ExclusionAmt032597
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt032597
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0470614
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0676146
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt012133
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02918
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02043
IRS990/LandBldgEquipCostOrOtherBssAmt014176
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/NetAssetsOrFundBalancesBOYAmt0616713
IRS990/NetAssetsOrFundBalancesEOYAmt0729057
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt072936
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0616713
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0729057
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt012500
IRS990/OccupancyGrp/TotalAmt012500
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt07652
IRS990/OfficeExpensesGrp/TotalAmt07652
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0414
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0414
IRS990/OtherExpensesGrp/Desc0SCHOOL BOOKS
IRS990/OtherExpensesGrp/Desc1TRAINING FEES
IRS990/OtherExpensesGrp/Desc2REIMBURSEMENTS FOR ADMI
IRS990/OtherExpensesGrp/Desc3DONATION
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt015723
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1750
IRS990/OtherExpensesGrp/ProgramServicesAmt045775
IRS990/OtherExpensesGrp/ProgramServicesAmt127198
IRS990/OtherExpensesGrp/TotalAmt045775
IRS990/OtherExpensesGrp/TotalAmt127198
IRS990/OtherExpensesGrp/TotalAmt215723
IRS990/OtherExpensesGrp/TotalAmt3750
IRS990/OtherLiabilitiesGrp/BOYAmt039468
IRS990/OtherLiabilitiesGrp/EOYAmt042618
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt017673
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt017673
IRS990/OtherRevenueTotalAmt017673
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt041976
IRS990/OtherSalariesAndWagesGrp/TotalAmt041976
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt012982
IRS990/PayrollTaxesGrp/TotalAmt012982
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt018460
IRS990/PensionPlanContributionsGrp/TotalAmt018460
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JOHN SCHERRER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611519
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0199468
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0199468
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt04500
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt018814
IRS990/PYOtherExpensesAmt095792
IRS990/PYOtherRevenueAmt05964
IRS990/PYProgramServiceRevenueAmt0240871
IRS990/PYRevenuesLessExpensesAmt0112143
IRS990/PYSalariesCompEmpBnftPaidAmt062214
IRS990/PYTotalExpensesAmt0158006
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0270149
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt039408
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0199468
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02698
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt05984
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt04500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt09747
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt02556
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01714
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt024501
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt032597
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt018814
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt08936
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt010544
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02233
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt073124
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0199468
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0240871
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0205660
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0193630
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0186702
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01026331
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt032597
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt018814
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt08936
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt010544
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02233
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt073124
IRS990ScheduleA/InvestmentIncomeCYPct00.06290
IRS990ScheduleA/InvestmentIncomePYPct00.03690
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt017673
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt05964
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt01821
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt011278
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt02020
IRS990ScheduleA/OtherIncome509Grp/TotalAmt038756
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.90380
IRS990ScheduleA/PublicSupportPY509Pct00.94310
IRS990ScheduleA/PublicSupportTotal509Amt01050832
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0205452
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0245371
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0215407
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0196186
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0188416
IRS990ScheduleA/Total509Grp/TotalAmt01050832
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0255722
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0270149
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0226164
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0218008
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0192669
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01162712
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt02043
IRS990ScheduleD/EquipmentGrp/DepreciationAmt012133
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt014176
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0216314
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt072936
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt042618
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATED ORGANIZATION
IRS990ScheduleD/RevenueNotReportedAmt072936
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0255722
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). 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/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02043
IRS990ScheduleD/TotalExpensesPerForm990Amt0216314
IRS990ScheduleD/TotalLiabilityAmt042618
IRS990ScheduleD/TotalRevenuePerForm990Amt0255722
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0328658
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0216314
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, 2021.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
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/LoansOrGuaranteesFromOthOrgInd01
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd01
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt042618
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt116147
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt214251
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt312500
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0IBEW LOCAL NO 237
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1IBEW LOCAL NO 237
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2IBEW LOCAL NO 237
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt3IBEW LOCAL NO 237
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0E
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1M
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2P
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt3K
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0660688
IRS990/TotalAssetsEOYAmt0777849
IRS990/TotalAssetsGrp/BOYAmt0660688
IRS990/TotalAssetsGrp/EOYAmt0777849
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt05984
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt057326

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2021 filings • 501(c)3 • $500k-$1M nonprofits