Civic Intelligence

Joint Safety and Training Institute

EIN 30-1161903 • 501(c)6 • San Fernando, CA

11840 Glencrest DrSan Fernando, CA 91340

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

21st percentile

0.06x

Higher debt load relative to assets than 21% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Source year 2022

Liabilities / Revenue

34th percentile

0.25x

Higher debt load relative to revenue than 34% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Source year 2022

Net Margin

93rd percentile

40%

Higher net margin than 93% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

62nd percentile

8.7%

Faster asset growth than 62% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Revenue Growth

30th percentile

1.0%

Faster revenue growth than 30% of similar nonprofits.

501(c)6 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets21st percentile

Assets

Up

$20,008,341

Up $2,012,932 (+11%) from 2023

Liabilities

Up

$740,862

Up $141,973 (+24%) from 2023

Net Assets

Up

$19,267,479

Up $1,870,959 (+11%) from 2023

Operations
Liabilities / Revenue34th percentileNet Margin93rd percentile

Revenue

Up

$5,322,490

Up $539,649 (+11%) from 2023

Expenses

Up

$3,442,583

Up $282,544 (+8.9%) from 2023

Net Income

Up

$1,879,907

Up $257,105 (+16%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth62nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2019: $13,188,244Liabilities 2019: $689,618Net Assets 2019: $12,498,6262019Assets 2020: $13,809,973Liabilities 2020: $682,481Net Assets 2020: $13,127,4922020Assets 2021: $15,595,910Liabilities 2021: $1,314,681Net Assets 2021: $14,281,2292021Assets 2022: $16,950,206Liabilities 2022: $1,090,849Net Assets 2022: $15,859,3572022Assets 2023: $17,995,409Liabilities 2023: $598,889Net Assets 2023: $17,396,5202023Assets 2024: $20,008,341Liabilities 2024: $740,862Net Assets 2024: $19,267,4792024

Highlighted filing

2024

Assets$20,008,341
Liabilities$740,862
Net Assets$19,267,479
Open 2024 Filing

Operations Trend

Revenue Growth30th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0Revenue 2019: $2,852,230Expenses 2019: $973,433Net Income 2019: $1,878,7972019Revenue 2020: $4,113,367Expenses 2020: $3,484,501Net Income 2020: $628,8662020Revenue 2021: $4,306,899Expenses 2021: $3,134,812Net Income 2021: $1,172,0872021Revenue 2022: $4,350,543Expenses 2022: $2,605,847Net Income 2022: $1,744,6962022Revenue 2023: $4,782,841Expenses 2023: $3,160,039Net Income 2023: $1,622,8022023Revenue 2024: $5,322,490Expenses 2024: $3,442,583Net Income 2024: $1,879,9072024

Highlighted filing

2024

Revenue$5,322,490
Expenses$3,442,583
Net Income$1,879,907
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$20,008,341
Liabilities
$740,862
Net assets
$19,267,479
Revenue
$5,322,490
Expenses
$3,442,583
Net income
$1,879,907
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$20.0$0.74$19.3$5.32$3.44$1.88
2023Detailed filing. Detailed filing data is available for this year.$18.0$0.60$17.4$4.78$3.16$1.62
2022Detailed filing. Detailed filing data is available for this year.$17.0$1.09$15.9$4.35$2.61$1.74
2021Detailed filing. Detailed filing data is available for this year.$15.6$1.31$14.3$4.31$3.13$1.17
2020Detailed filing. Detailed filing data is available for this year.$13.8$0.68$13.1$4.11$3.48$0.63
2019Detailed filing. Detailed filing data is available for this year.$13.2$0.69$12.5$2.85$0.97$1.88
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$5,322,490
Mission and Program Overview

Mission

see schedule o

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$13,866,509$13,516,911▼ $349,598
Savings and Temporary Cash Investments$1,217,901$3,634,782▲ $2,416,881
Investments in Publicly Traded Securities$2,591,289$2,582,341▼ $8,948
Accounts Receivable$279,966$228,348▼ $51,618
Prepaid Expenses and Deferred Charges$38,744$44,959▲ $6,215
Cash and Non-Interest-Bearing Accounts$1,000$1,000→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$17,995,409$20,008,341▲ $2,012,932
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$598,889$740,862▲ $141,973
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$598,889$740,862▲ $141,973
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$17,396,520$19,267,479▲ $1,870,959
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$17,396,520$19,267,479▲ $1,870,959
Total Liabilities and Net Assets / Fund Balance$17,995,409$20,008,341▲ $2,012,932

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$7,805,824$840,448$8,646,272
Land$5,481,245-$5,481,245
Equipment$90,443$359,596$450,039
Other Land Buildings$139,399$179,943$319,342
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Anselmo CollinsEmployer Trustee
Aram BenyaminEmployer Trustee
Martin AdamsEmployer Trustee
Simon ZewduEmployer Trustee
Gus CoronaUnion Trustee
Ken DelgadoUnion Trustee
Martin MarrufoUnion Trustee
Rafael LopezUnion Trustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Miller Kaplan Arase LLPAuditing Services3900 W ALAMEDA AVE STE 2400, Burbank, CA 91505$115,660
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,192,095
Investment Income
$130,395
Other Revenue
$0
Change in Net Assets
$1,879,907

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,322,490
Revenue Not Reported on Form 990
$-8,948
Total Revenue per Audited Statements
$5,313,542
Total Revenue per Form 990
$5,322,490
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,458,892
Other Expenses$983,691
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$2,217,356
Other Employee Benefits---$241,536
Fees for Services Accounting---$138,350
Occupancy---$68,500
Insurance---$35,192
Travel---$34,207
Information Technology---$26,924
Fees for Services Legal---$22,980
Fees for Services Other---$19,929
All Other Expenses---$15,828
Office Expenses---$15,151
Conferences and Meetings---$9,903
Other Expenses---$6,952
Advertising---$2,192
Total Functional Expenses$0$0$0$3,442,583

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,442,583
Total Expenses per Audited Statements$3,442,583
Total Expenses per Form 990$3,442,583
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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
No
CEO compensation reviewed
Yes
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

PART VI, LINE 8B:

“The INSTITUTE does not have committees with authority to act on behalf of the governing body.”

PART VI, LINE 11B:

“Form 990 was provided to all trustees for review before it was filed.”

PART VI, LINE 12C:

“Every six months the policy is reviewed at a trustee meeting.”

PART VI, LINE 15A:

“The Los Angeles Department of Water and Power pays salaries directly to the executive director and to the administrators. The Institute reimburses the LOS ANGELES Department of Water and Power for the salaries.”

PART VI, LINE 15B:

“The INSTITUTE does not have other officers or key employees.”

PART VI, LINE 19:

“The INSTITUTE makes its governing documents and conflict-of-interest policy available for viewing at the INSTITUTE's office upon written request.”

Filing and Contact Details

Filer

Filer Name
Joint Safety and Training Institute
EIN
30-1161903
In Care Of
% EDDIE HERRERA
Phone
8187714696
Address
11840 GLENCREST DR, SAN FERNANDO, CA 91340

Signing Officer

Name
Gustavo Corona
Title
Union Trustee
Phone
8187714696
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gus Corona
Formed
2019
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
5
Volunteers
0

Preparer

Firm
Miller Kaplan Arase Llp
Address
3900 W ALAMEDA AVE STE 2400, BURBANK, CA 91505-4302
Preparer
Edmond Avaness CPA
Phone
8187692010
Supplemental Narrative

Additional Explanations

PART I, LINE 1 and PART III, LINES 1 and 4A:

“The Joint Safety and Training Institute is an independent trust formed in collective bargaining between the Los Angeles Department of Water and Power and the International Brotherhood of Electrical Workers, Local 18 to improve safety and training for Local 18-represented employees by reviewing and recommending preparatory and competency-based training and learning opportunities that create a flexible and skilled workforce that is committed to excellence in public service.”

Financial Statement Notes

PART X, LINE 2:

“The Institute has received Tax-Exempt status from the Federal Government under Internal Revenue Code Section 501(c)(6) AND FROM THE STATE OF CALIFORNIA UNDER REVENUE AND TAXATION CODE SECTION 23701E; THEREFORE, NO PROVISION IS MADE FOR FEDERAL OR STATE INCOME TAXES. Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Institute and recognize a tax liability if the Institute has taken a tax position that more likely than not would not be sustained upon examination by a tax authority. The Institute is subject to routine audits by taxing jurisdictions; however, there are currently no audits for the tax period in progress.”

Raw XML AppendixShowing 400 of 432 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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0598889
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0740862
IRS990/AccountsReceivableGrp/BOYAmt0279966
IRS990/AccountsReceivableGrp/EOYAmt0228348
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0see schedule o
IRS990/AdvertisingGrp/TotalAmt02192
IRS990/AllOtherExpensesGrp/TotalAmt015828
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0EDDIE HERRERA
IRS990/BooksInCareOfDetail/PhoneNum08187714696
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt011840 GLENCREST DR
IRS990/BooksInCareOfDetail/USAddress/CityNm0SAN FERNANDO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd091340
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt01000
IRS990/CashNonInterestBearingGrp/EOYAmt01000
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt09903
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt0115660
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt03900 W ALAMEDA AVE STE 2400
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0BURBANK
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd091505
IRS990/ContractorCompensationGrp/ContractorName/PersonNm0MILLER KAPLAN ARASE LLP
IRS990/ContractorCompensationGrp/ServicesDesc0AUDITING SERVICES
IRS990/CostOfGoodsSoldAmt00
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0130395
IRS990/CYOtherExpensesAmt0983691
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt05192095
IRS990/CYRevenuesLessExpensesAmt01879907
IRS990/CYSalariesCompEmpBnftPaidAmt02458892
IRS990/CYTotalExpensesAmt03442583
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt05322490
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt00
IRS990/DeferredRevenueGrp/EOYAmt00
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0see schedule o
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt00
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt00
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt05
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EscrowAccountLiabilityGrp/BOYAmt00
IRS990/EscrowAccountLiabilityGrp/EOYAmt00
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt0138350
IRS990/FeesForServicesLegalGrp/TotalAmt022980
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt019929
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.0
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.0
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0MARTIN ADAMS
IRS990/Form990PartVIISectionAGrp/PersonNm1ARAM BENYAMIN
IRS990/Form990PartVIISectionAGrp/PersonNm2ANSELMO COLLINS
IRS990/Form990PartVIISectionAGrp/PersonNm3SIMON ZEWDU
IRS990/Form990PartVIISectionAGrp/PersonNm4GUS CORONA
IRS990/Form990PartVIISectionAGrp/PersonNm5KEN DELGADO
IRS990/Form990PartVIISectionAGrp/PersonNm6RAFAEL LOPEZ
IRS990/Form990PartVIISectionAGrp/PersonNm7MARTIN MARRUFO
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0EMPLOYER TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1EMPLOYER TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2EMPLOYER TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3EMPLOYER TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4UNION TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5UNION TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6UNION TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7UNION TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02019
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingDirectExpensesAmt00
IRS990/FundraisingGrossIncomeAmt00
IRS990/GamingActivitiesInd0false
IRS990/GamingDirectExpensesAmt00
IRS990/GamingGrossIncomeAmt00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsPayableGrp/BOYAmt00
IRS990/GrantsPayableGrp/EOYAmt00
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt05322490
IRS990/GrossSalesOfInventoryAmt00
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt026924
IRS990/InsuranceGrp/TotalAmt035192
IRS990/IntangibleAssetsGrp/BOYAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0130395
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0130395
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt02591289
IRS990/InvestmentsPubTradedSecGrp/EOYAmt02582341
IRS990/IRPDocumentCnt09
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01379987
IRS990/LandBldgEquipBasisNetGrp/BOYAmt013866509
IRS990/LandBldgEquipBasisNetGrp/EOYAmt013516911
IRS990/LandBldgEquipCostOrOtherBssAmt014896898
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0SEE SCHEDULE O
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt017396520
IRS990/NetAssetsOrFundBalancesEOYAmt019267479
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-8948
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt017396520
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt019267479
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt068500
IRS990/OfficeExpensesGrp/TotalAmt015151
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0241536
IRS990/OtherExpensesGrp/Desc0DEPRECIATION & AMORTIZATION
IRS990/OtherExpensesGrp/Desc1PROPERTY TAXES
IRS990/OtherExpensesGrp/Desc2TRAINING WORKSHOPS AND EXP
IRS990/OtherExpensesGrp/Desc3BUILDING EXPENSES
IRS990/OtherExpensesGrp/TotalAmt0417587
IRS990/OtherExpensesGrp/TotalAmt1140297
IRS990/OtherExpensesGrp/TotalAmt229699
IRS990/OtherExpensesGrp/TotalAmt36952
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt02217356
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt038744
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt044959
IRS990/PrincipalOfficerNm0GUS CORONA
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYEE CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05192095
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05192095
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt078260
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01172582
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt04704581
IRS990/PYRevenuesLessExpensesAmt01622802
IRS990/PYSalariesCompEmpBnftPaidAmt01987457
IRS990/PYTotalExpensesAmt03160039
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04782841
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt01879907
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01217901
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03634782
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt07805824
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0840448
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt08646272
IRS990ScheduleD/EquipmentGrp/BookValueAmt090443
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0359596
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0450039
IRS990ScheduleD/ExpensesSubtotalAmt03442583
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt05481245
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt05481245
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-8948
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0139399
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0179943
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0319342
IRS990ScheduleD/RevenueNotReportedAmt0-8948
IRS990ScheduleD/RevenueSubtotalAmt05322490
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Institute has received Tax-Exempt status from the Federal Government under Internal Revenue Code Section 501(c)(6) AND FROM THE STATE OF CALIFORNIA UNDER REVENUE AND TAXATION CODE SECTION 23701E; THEREFORE, NO PROVISION IS MADE FOR FEDERAL OR STATE INCOME TAXES. Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Institute and recognize a tax liability if the Institute has taken a tax position that more likely than not would not be sustained upon examination by a tax authority. The Institute is subject to routine audits by taxing jurisdictions; however, there are currently no audits for the tax period in progress.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt013516911
IRS990ScheduleD/TotalExpensesPerForm990Amt03442583
IRS990ScheduleD/TotalLiabilityAmt00
IRS990ScheduleD/TotalRevenuePerForm990Amt05322490
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05313542
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03442583
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Joint Safety and Training Institute is an independent trust formed in collective bargaining between the Los Angeles Department of Water and Power and the International Brotherhood of Electrical Workers, Local 18 to improve safety and training for Local 18-represented employees by reviewing and recommending preparatory and competency-based training and learning opportunities that create a flexible and skilled workforce that is committed to excellence in public service.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The INSTITUTE does not have committees with authority to act on behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Form 990 was provided to all trustees for review before it was filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Every six months the policy is reviewed at a trustee meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Los Angeles Department of Water and Power pays salaries directly to the executive director and to the administrators. The Institute reimburses the LOS ANGELES Department of Water and Power for the salaries.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The INSTITUTE does not have other officers or key employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The INSTITUTE makes its governing documents and conflict-of-interest policy available for viewing at the INSTITUTE's office upon written request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 1 and PART III, LINES 1 and 4a:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART VI, LINE 8B:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART VI, LINE 11B:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART VI, LINE 12C:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART VI, LINE 15A:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART VI, LINE 15B:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6PART VI, LINE 19:
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt00
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt017995409
IRS990/TotalAssetsEOYAmt020008341
IRS990/TotalAssetsGrp/BOYAmt017995409
IRS990/TotalAssetsGrp/EOYAmt020008341
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/TotalAmt03442583
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0598889
IRS990/TotalLiabilitiesEOYAmt0740862
IRS990/TotalLiabilitiesGrp/BOYAmt0598889
IRS990/TotalLiabilitiesGrp/EOYAmt0740862
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt017396520
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt019267479
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt05192095
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0130395
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt05192095
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt05322490
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt017995409
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt020008341
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt034207
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt00
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt011840 GLENCREST DR
IRS990/USAddress/CityNm0SAN FERNANDO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd091340

Document Assets

No mirrored PDF or thumbnail assets are attached yet.