Civic Intelligence

National Utility Industry Training Fund

990 • Fiscal year 2019 • EIN 26-3189488

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 16, 2020

900 Seventh Street NW 3rd FloorWashington, DC 20001

(202) 649-1044

Siviq Scores

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

Liabilities / Assets

75th percentile

0.24x

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

80th percentile

0.28x

Higher debt load relative to revenue than 80% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

11th percentile

-25%

Higher net margin than 11% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

91st percentile

$119,851

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 16.9% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

18th percentile

-8.1%

Faster asset growth than 18% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

31st percentile

-4.9%

Faster revenue growth than 31% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$827,986

Down $73,003 (-8.1%) from 2018

Net Assets

Down

$632,534

Down $175,913 (-22%) from 2018

Liabilities

Up

$195,452

Up $102,910 (+111%) from 2018

Revenue

Down

$710,360

Down $36,552 (-4.9%) from 2018

Expenses

Up

$886,274

Up $151,697 (+21%) from 2018

Net Income

Down

-$175,914

Down $188,249 (-1526%) from 2018

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 2012: $428,605Liabilities 2012: $22,974Net Assets 2012: $405,6312012Assets 2013: $912,987Liabilities 2013: $5,101Net Assets 2013: $907,8862013Assets 2014: $1,014,270Liabilities 2014: $836Net Assets 2014: $1,013,4342014Assets 2016: $925,532Liabilities 2016: $16,584Net Assets 2016: $908,9482016Assets 2017: $843,882Liabilities 2017: $47,772Net Assets 2017: $796,1102017Assets 2018: $900,989Liabilities 2018: $92,542Net Assets 2018: $808,4472018Assets 2019: $827,986Liabilities 2019: $195,452Net Assets 2019: $632,5342019Assets 2020: $627,128Liabilities 2020: $86,313Net Assets 2020: $540,8152020Assets 2021: $652,490Liabilities 2021: $193,099Net Assets 2021: $459,3912021Assets 2022: $370,717Liabilities 2022: $41,925Net Assets 2022: $328,7922022Assets 2024: $750,489Liabilities 2024: $20,802Net Assets 2024: $729,6872024

Highlighted filing

2019

Assets$827,986
Liabilities$195,452
Net Assets$632,534

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2012: $1,045,4972012Revenue 2013: $2,155,237Expenses 2013: $1,652,982Net Income 2013: $502,2552013Revenue 2014: $2,038,003Expenses 2014: $1,932,456Net Income 2014: $105,5472014Revenue 2016: $560,332Expenses 2016: $994,935Net Income 2016: -$434,6032016Revenue 2017: $715,308Expenses 2017: $828,144Net Income 2017: -$112,8362017Revenue 2018: $746,912Expenses 2018: $734,577Net Income 2018: $12,3352018Revenue 2019: $710,360Expenses 2019: $886,274Net Income 2019: -$175,9142019Revenue 2020: $389,182Expenses 2020: $480,901Net Income 2020: -$91,7192020Revenue 2021: $499,622Expenses 2021: $651,417Net Income 2021: -$151,7952021Revenue 2022: $362,039Expenses 2022: $492,638Net Income 2022: -$130,5992022Revenue 2024: $493,105Expenses 2024: $396,562Net Income 2024: $96,5432024

Highlighted filing

2019

Revenue$710,360
Expenses$886,274
Net Income-$175,914
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 16, 2020
Return Version
2019v5.1
Gross Receipts
$710,360
Mission and Program Overview

Mission

To provide cost-effective skills training to employees of utility companies and others.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$258,692$581,029▲ $322,337
Savings and Temporary Cash Investments$574,475$231,877▼ $342,598
Cash and Non-Interest-Bearing Accounts$67,822$8,193▼ $59,629
Prepaid Expenses and Deferred Charges-$6,887-
Total Assets$900,989$827,986▼ $73,003
Liabilities
Accounts Payable and Accrued Expenses$92,542$195,452▲ $102,910
Total Liabilities$92,542$195,452▲ $102,910
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$808,447$632,534▼ $175,913
Total Net Assets Fund Balance$808,447$632,534▼ $175,913
Total Liabilities and Net Assets / Fund Balance$900,989$827,986▼ $73,003
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jimmy R ClabaughTraining InstructorFT$119,851$119,851
Epifenio MartinezExecutive DirectorFT$105,792$105,792
William W NeilesExecutive DirectorFT$68,130$68,130

Board Members and Trustees

NameTitle
Kenny CooperChair
Brian ThompsonDirector
Curt HenkeDirector
Jeff PeoplesDirector
Mark WelshDirector
Steve NicolDirector
Susan GrayDirector
Donnie ColstonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$707,958
Investment Income
$2,402
Other Revenue
$0
Change in Net Assets
$-175,914

Audited Revenue Reconciliation

Revenue per Audited Statements
$710,360
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$223,436
Total Revenue per Audited Statements
$933,796
Total Revenue per Form 990
$710,360
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$458,470
Other Expenses$427,804
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$394,770$63,700-$458,470
Insurance-$38,059-$38,059
Fees for Services Legal-$24,000-$24,000
Fees for Services Accounting-$20,106-$20,106
Travel$15,469--$15,469
Fees for Services Other-$10,080-$10,080
Office Expenses-$8,353-$8,353
Advertising-$4,126-$4,126
Other Expenses$300,247$2,876-$2,876
All Other Expenses$-1$-1-$-2
Total Functional Expenses$710,485$175,789$0$886,274

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,109,710
Expenses per Audited Statements$886,274
Total Expenses per Form 990$886,274
Expenses Not Reported on Form 990$223,436
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
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 prepared by an independent accounting firm and is reviewed by senior management and officers of the organization before it is filed with irs.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
National Utility Industry Training Fund
EIN
26-3189488
Phone
2026491044
Address
900 SEVENTH STREET NW 3RD FLOOR, WASHINGTON, DC 20001

Signing Officer

Name
Epifenio Martinez
Title
Executive Director
Phone
7022399276
Signed
2020-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Epifenio Martinez
Formed
2008
Legal Domicile
Dc
Voting Board Members
8
Independent Board Members
8
Employees
10
Volunteers
0

Preparer

Firm
Calibre CPA Group Pllc
Address
7501 WISCONSIN AVENUE SUITE 1200, WEST, BETHESDA, MD 20814
Preparer
Erin Cranmer
Phone
2023319880
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

ROUNDING 1.

Form 990, Part XII, Line 2C

The process has not changed from prior year.

Financial Statement Notes

PART X, LINE 2:

The organization is exempt from federal income taxes under internal revenue code section 501(c)(3), accordingly no provision for income tax expenses were made. The organization filed and was approved for exempt 501(c)(3) status to the internal revenue service on october 16, 2009. The federal form 990 is subject to examination by the internal revenue service generally for three years after its filing.

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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt02402
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt04432
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt03647
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01400
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0271
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt012152
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0707958
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0809069
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0711661
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0558932
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0927013
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03714633
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt02402
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt04432
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt03647
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01400
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0271
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt012152
IRS990ScheduleA/InvestmentIncomeCYPct00.00330
IRS990ScheduleA/InvestmentIncomePYPct00.00200
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99670
IRS990ScheduleA/PublicSupportPY509Pct00.99800
IRS990ScheduleA/PublicSupportTotal509Amt03714633
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0707958
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0809069
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0711661
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0558932
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0927013
IRS990ScheduleA/Total509Grp/TotalAmt03714633
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0710360
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0813501
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0715308
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0560332
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0927284
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03726785
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0223436
IRS990ScheduleD/DonatedServicesUseFcltsAmt0223436
IRS990ScheduleD/ExpensesNotReportedAmt0223436
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0886274
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt0223436
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0710360
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3), ACCORDINGLY NO PROVISION FOR INCOME TAX EXPENSES WERE MADE. THE ORGANIZATION FILED AND WAS APPROVED FOR EXEMPT 501(C)(3) STATUS TO THE INTERNAL REVENUE SERVICE ON OCTOBER 16, 2009. THE FEDERAL FORM 990 IS SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE GENERALLY FOR THREE YEARS AFTER ITS FILING.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0886274
IRS990ScheduleD/TotalRevenuePerForm990Amt0710360
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0933796
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01109710
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt068130
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1105792
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0WILLIAM W NEILES
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1EPIFENIO MARTINEZ
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt068130
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1105792
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR IS DEDICATED FULL-TIME TO THE NUITF AND HIS COMPENSATION AND BENEFITS ARE FUNDED BY THE INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS (IBEW), ACCORDINGLY, THESE AMOUNTS HAVE BEEN RECORDED AS CONTRIBUTION IN-KIND TO THE NUITF, BUT REPORTED ON FORM 990, PART VII AND SCHEDULE J, PART II AS PER FORM 990 INSTRUCTIONS. WILLIAM NEILES RETIRED IN 2019 AND THE EXECUTIVE DIRECTOR POSITION WAS FILLED BY EPIFENIO MARTINEZ.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART VII, LINE 5
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND IS REVIEWED BY SENIOR MANAGEMENT AND OFFICERS OF THE ORGANIZATION BEFORE IT IS FILED WITH IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ROUNDING 1.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.
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 XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0900989
IRS990/TotalAssetsEOYAmt0827986
IRS990/TotalAssetsGrp/BOYAmt0900989
IRS990/TotalAssetsGrp/EOYAmt0827986
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0175789
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0710485
IRS990/TotalFunctionalExpensesGrp/TotalAmt0886274

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