Civic Intelligence

Niagara County Electrical Construction Joint Apprenticeship and Training

990 • Fiscal year 2015 • EIN 23-7448166

Jun 01, 2014 to May 31, 2015 • Filed on Nov 05, 2015

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

75th percentile

0.06x

Higher debt load relative to assets than 75% of similar nonprofits.

2015 filings • NTEE J • <$500k nonprofits • Source year 2015

Liabilities / Revenue

76th percentile

0.05x

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

2015 filings • NTEE J • <$500k nonprofits • Source year 2015

Net Margin

87th percentile

38%

Higher net margin than 87% of similar nonprofits.

2015 filings • NTEE J • <$500k nonprofits • Source year 2015

Top Officer Pay

70th percentile

$3,426

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

2015 filings • NTEE J • <$500k nonprofits • Source year 2015

Asset Growth

92nd percentile

65%

Faster asset growth than 92% of similar nonprofits.

2015 filings • NTEE J • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

91st percentile

47%

Faster revenue growth than 91% of similar nonprofits.

2015 filings • NTEE J • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets75th percentile

Assets

Up

$259,334

Up $102,313 (+65%) from 2014

Net Assets

Up

$244,187

Up $108,298 (+80%) from 2014

Liabilities

Down

$15,147

Down $5,985 (-28%) from 2014

Revenue And Expenses
Liabilities / Revenue76th percentileNet Margin87th percentile

Revenue

Up

$282,083

Up $90,284 (+47%) from 2014

Expenses

Up

$173,785

Up $38,945 (+29%) from 2014

Net Income

Up

$108,298

Up $51,339 (+90%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth92nd 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

2015

Assets$259,334
Liabilities$15,147
Net Assets$244,187
Open 2015 Filing

Operations Trend

Revenue Growth91st 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

2015

Revenue$282,083
Expenses$173,785
Net Income$108,298
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2014 to May 31, 2015
Signed
Nov 5, 2015
Return Version
2014v5.0
Gross Receipts
$282,083
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$153,007$255,104▲ $102,097
Savings and Temporary Cash Investments-$2,749-
Land, Buildings, and Equipment, Net$2,614$1,481▼ $1,133
Total Assets$157,021$259,334▲ $102,313
Other Assets Total$1,400$0▼ $1,400
Liabilities
Other Liabilities$20,030$14,372▼ $5,658
Accounts Payable and Accrued Expenses$1,102$775▼ $327
Total Liabilities$21,132$15,147▼ $5,985
Net Assets / Fund Balance
Unrestricted Net Assets$135,889$244,187▲ $108,298
Total Net Assets Fund Balance$135,889$244,187▲ $108,298
Total Liabilities and Net Assets / Fund Balance$157,021$259,334▲ $102,313

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,481$8,319$9,800
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleBaseTotal
Larry KruegerTraining Director$3,426$3,426
David NausBoard Member$800$800

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
$4,800
Program Service Revenue
$275,388
Investment Income
$0
Other Revenue
$1,895
All Other Contributions
$4,800
Change in Net Assets
$108,298

Audited Revenue Reconciliation

Revenue per Audited Statements
$282,083
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$282,083
Total Revenue per Form 990
$282,083
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$99,383
Salaries, Compensation, and Employee Benefits$74,402
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$54,472--$54,472
Fees for Services Accounting-$13,200-$13,200
Office Expenses-$8,943-$8,943
Payroll Taxes$8,284--$8,284
Conferences and Meetings$7,857--$7,857
Other Employee Benefits$7,420--$7,420
Other Expenses$6,915$8,545-$6,915
Insurance-$5,792-$5,792
All Other Expenses$3,300$1,559-$4,859
Current Officers, Directors, Trustees, and Key Employees$4,226--$4,226
Depreciation Depletion$1,133--$1,133
Advertising$750--$750
Information Technology-$744-$744
Total Functional Expenses$135,002$38,783$0$173,785

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$173,785
Total Expenses per Audited Statements$173,785
Total Expenses per Form 990$173,785
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$14,372
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
2015-11-05
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
18
Volunteers
0

Preparer

Firm
Toski & Co Cpas Pc
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. 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 ending may 31, 2015.”

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 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, 2015, 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. Management believes that the training fund is no longer subject to income tax examination for the years prior to may 31, 2012.”

Raw XML AppendixShowing 400 of 416 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.

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IRS990ScheduleA/Total509Grp/TotalAmt0899663
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt08319
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IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATED ORGANIZATION
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0282083
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 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, 2015, 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. MANAGEMENT BELIEVES THAT THE TRAINING FUND IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION FOR THE YEARS PRIOR TO MAY 31, 2012.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01481
IRS990ScheduleD/TotalExpensesPerForm990Amt0173785
IRS990ScheduleD/TotalLiabilityAmt014372
IRS990ScheduleD/TotalRevenuePerForm990Amt0282083
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0282083
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0173785
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. 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 ENDING MAY 31, 2015.
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
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0160667759
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(5)
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IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
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IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
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IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$259,334
Liabilities
$15,147
Net assets
$244,187
Revenue
$282,083
Expenses
$173,785
Net income
$108,298
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