Civic Intelligence

Lima Area Joint Apprenticeship & Training Committee

990 • Fiscal year 2024 • EIN 31-0645028

Jan 01, 2024 to Dec 31, 2024 • Filed on Nov 14, 2025

Organization ProfileWWW.LIMAJATC.COM
2285 N Cole StLima, OH 45801

(419) 229-2775

Siviq Scores

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

Liabilities / Assets

66th percentile

0.18x

Higher debt load relative to assets than 66% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

87th percentile

0.83x

Higher debt load relative to revenue than 87% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

76th percentile

24%

Higher net margin than 76% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

60th percentile

$85,169

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 11.6% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

61st percentile

8.7%

Faster asset growth than 61% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

36th percentile

0.5%

Faster revenue growth than 36% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets66th percentile

Assets

Up

$3,374,712

Up $268,824 (+8.7%) from 2023

Net Assets

Up

$2,763,424

Up $173,380 (+6.7%) from 2023

Liabilities

Up

$611,288

Up $95,444 (+19%) from 2023

Revenue And Expenses
Liabilities / Revenue87th percentileNet Margin76th percentile

Revenue

Up

$733,599

Up $3,612 (+0.5%) from 2023

Expenses

Down

$560,219

Down $103,980 (-16%) from 2023

Net Income

Up

$173,380

Up $107,592 (+164%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth61st percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $113,975Liabilities 2010: $3,382Net Assets 2010: $110,5932010Assets 2011: $222,943Liabilities 2011: $4,320Net Assets 2011: $218,6232011Assets 2012: $444,347Liabilities 2012: $9,587Net Assets 2012: $434,7602012Assets 2013: $760,251Liabilities 2013: $2,178Net Assets 2013: $758,0732013Assets 2014: $1,530,232Liabilities 2014: $408,625Net Assets 2014: $1,121,6072014Assets 2015: $2,246,919Liabilities 2015: $883,099Net Assets 2015: $1,363,8202015Assets 2016: $2,362,126Liabilities 2016: $746,263Net Assets 2016: $1,615,8632016Assets 2017: $2,379,691Liabilities 2017: $780,223Net Assets 2017: $1,599,4682017Assets 2018: $2,393,351Liabilities 2018: $703,758Net Assets 2018: $1,689,5932018Assets 2019: $2,541,586Liabilities 2019: $376,461Net Assets 2019: $2,165,1252019Assets 2020: $2,656,234Liabilities 2020: $309,707Net Assets 2020: $2,346,5272020Assets 2021: $2,765,338Liabilities 2021: $311,789Net Assets 2021: $2,453,5492021Assets 2022: $2,964,802Liabilities 2022: $440,546Net Assets 2022: $2,524,2562022Assets 2023: $3,105,888Liabilities 2023: $515,844Net Assets 2023: $2,590,0442023Assets 2024: $3,374,712Liabilities 2024: $611,288Net Assets 2024: $2,763,4242024

Highlighted filing

2024

Assets$3,374,712
Liabilities$611,288
Net Assets$2,763,424
Open 2024 Filing

Operations Trend

Revenue Growth36th percentile

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

$1.5M$1.0M$500K$0Expenses 2010: $229,4992010Expenses 2011: $343,9902011Expenses 2012: $284,1592012Revenue 2013: $615,683Expenses 2013: $292,370Net Income 2013: $323,3132013Revenue 2014: $670,526Expenses 2014: $306,992Net Income 2014: $363,5342014Revenue 2015: $653,516Expenses 2015: $411,303Net Income 2015: $242,2132015Revenue 2016: $751,555Expenses 2016: $499,512Net Income 2016: $252,0432016Revenue 2017: $598,597Expenses 2017: $540,835Net Income 2017: $57,7622017Revenue 2018: $668,654Expenses 2018: $578,529Net Income 2018: $90,1252018Revenue 2019: $1,082,371Expenses 2019: $606,839Net Income 2019: $475,5322019Revenue 2020: $760,833Expenses 2020: $579,431Net Income 2020: $181,4022020Revenue 2021: $740,387Expenses 2021: $633,365Net Income 2021: $107,0222021Revenue 2022: $758,670Expenses 2022: $687,963Net Income 2022: $70,7072022Revenue 2023: $729,987Expenses 2023: $664,199Net Income 2023: $65,7882023Revenue 2024: $733,599Expenses 2024: $560,219Net Income 2024: $173,3802024

Highlighted filing

2024

Revenue$733,599
Expenses$560,219
Net Income$173,380
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.0
Gross Receipts
$733,599
Mission and Program Overview

Mission

To provide a program for the education and training of electrical apprentices employed in the lima, oh area.

To provide a program for the education and training of electrical apprentices employed in the lima, ohio area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,678,368$2,158,855▲ $480,487
Cash and Non-Interest-Bearing Accounts$1,065,224$745,154▼ $320,070
Savings and Temporary Cash Investments$362,156$470,563▲ $108,407
Prepaid Expenses and Deferred Charges$140$140→ $0
Total Assets$3,105,888$3,374,712▲ $268,824
Liabilities
Other Liabilities$513,094$599,102▲ $86,008
Accounts Payable and Accrued Expenses$2,750$12,186▲ $9,436
Total Liabilities$515,844$611,288▲ $95,444
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,590,044$2,763,424▲ $173,380
Total Net Assets Fund Balance$2,590,044$2,763,424▲ $173,380
Total Liabilities and Net Assets / Fund Balance$3,105,888$3,374,712▲ $268,824

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,378,419$442,170$1,820,589
Other Land Buildings$707,563$43,133$750,696
Equipment$49,840$251,459$301,299
Leasehold Improvements$23,033$2,718$25,751
Compensation and Service Providers
Top Officer Pay60th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Paul ClemensTraining DirectorFT$85,169$85,169

Board Members and Trustees

NameTitle
Mike EllettChairman
Carter HarrisonTrustee
Jared ParsleyTrustee
Mark IiamesTrustee
Mike RuppertTrustee
Curt GillesSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$712,074
Investment Income
$21,525
Other Revenue
$0
Change in Net Assets
$173,380

Audited Revenue Reconciliation

Revenue per Audited Statements
$733,599
Total Revenue per Audited Statements
$733,599
Total Revenue per Form 990
$733,599
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$359,954
Salaries, Compensation, and Employee Benefits$200,265
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$76,652$8,517-$85,169
Depreciation Depletion$76,546$6,387-$82,933
Other Salaries and Wages$61,182--$61,182
Other Employee Benefits$42,511--$42,511
Fees for Services Accounting-$31,007-$31,007
Occupancy$18,248$2,028-$20,276
Conferences and Meetings$14,477$1,125-$15,602
Office Expenses$11,949$1,328-$13,277
Insurance$6,072$7,129-$13,201
Payroll Taxes$10,751$652-$11,403
All Other Expenses$7,204$165-$7,369
Other Expenses$5,543$1,103-$5,543
Advertising$5,006--$5,006
Travel$1,318$147-$1,465
Interest$698$78-$776
Fees for Services Legal-$300-$300
Total Functional Expenses$500,253$59,966$0$560,219

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$560,219
Total Expenses per Audited Statements$560,219
Total Expenses per Form 990$560,219
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
Reverse Scholarship Loan Liability$599,102
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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

Form 990, Page 6, Part VI, Line 11B

“A copy of form 990 is given to the board of trustees for review and signature. The board returns the applicable signed forms to the accounting firm to file electronically.”

Form 990, Page 6, Part VI, Line 12C

“The board reviews any potential conflicts of interest annually and, on an ongoing basis, monitors compliance with its conflict of interest policy.”

Form 990, Page 6, Part VI, Line 15A

“The board of trustees reviews the training director and determines compensation on an annual basis.”

Form 990, Page 6, Part VI, Line 19

“Copies made available upon request following approval of the board.”

Filing and Contact Details

Filer

Filer Name
Lima Area Electrical Joint
EIN
31-0645028
Phone
4192292775
Address
2285 N COLE ST, LIMA, OH 45801

Signing Officer

Name
Paul Clemens
Title
Training Director
Phone
4192292775
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Clemens
Formed
1970
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
14

Preparer

Firm
Dg Perry Pllc
Address
3711 STARRS CENTRE DR, CANFIELD, OH 44406
Preparer
Bruce Flyak CPA
Phone
3307028100
Supplemental Narrative

Additional Explanations

Form 990, Part XII

“MODIFIED CASH BASIS”

Raw XML Appendix389 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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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0442170
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01820589
IRS990ScheduleD/EquipmentGrp/BookValueAmt049840
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0251459
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0301299
IRS990ScheduleD/ExpensesSubtotalAmt0560219
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt023033
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02718
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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0707563
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt043133
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0750696
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0599102
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0REVERSE SCHOLARSHIP LOAN LIABILITY
IRS990ScheduleD/RevenueSubtotalAmt0733599
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02158855
IRS990ScheduleD/TotalExpensesPerForm990Amt0560219
IRS990ScheduleD/TotalLiabilityAmt0599102
IRS990ScheduleD/TotalRevenuePerForm990Amt0733599
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0733599
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0560219
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IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
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IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0false
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0false
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION PROVIDES EDUCATION IN THE SKILLED ELECTRICAL TRADE THROUGH A MINIMUM OF 900 HOURS OF CLASSROOM INSTRUCTION OVER 5 YEARS, PLUS A MINIMUM OF 8,000 HOURS OF ON-THE-JOB TRAINING. THE PROGRAM SERVES THE LIMA, OHIO REGION AND ACCEPTS APPROXIMATELY 15 STUDENTS EACH YEAR INTO THE PROGRAM. DUE TO THE SMALL SIZE AND LIMITED GEOGRAPHIC COVERAGE OF THE PROGRAM, NO NEWSPAPER OR BROADCAST MEDIA SOLICITATIONS ARE USED. THE ORGANIZATION IS ACTIVELY SEEKING DIVERSITY IN ITS STUDENTS AND ALL ON-LINE AND PERSONAL COMMUNICATIONS TO POTENTIAL APPRENTICE CANDIDATES DISPLAY NO RACIAL BIAS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF FORM 990 IS GIVEN TO THE BOARD OF TRUSTEES FOR REVIEW AND SIGNATURE. THE BOARD RETURNS THE APPLICABLE SIGNED FORMS TO THE ACCOUNTING FIRM TO FILE ELECTRONICALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD REVIEWS ANY POTENTIAL CONFLICTS OF INTEREST ANNUALLY AND, ON AN ONGOING BASIS, MONITORS COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF TRUSTEES REVIEWS THE TRAINING DIRECTOR AND DETERMINES COMPENSATION ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COPIES MADE AVAILABLE UPON REQUEST FOLLOWING APPROVAL OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MODIFIED CASH BASIS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalEmployeeCnt014
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0500253
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03374712
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IRS990/TravelGrp/ProgramServicesAmt01318
IRS990/TravelGrp/TotalAmt01465
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02285 N COLE ST
IRS990/USAddress/CityNm0LIMA
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd045801
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.LIMAJATC.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PAUL CLEMENS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRAINING DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04192292775
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIMA AREA ELECTRICAL JOINT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0APPRENTICESHIP & TRAINING COMITTEE
ReturnHeader/Filer/BusinessNameControlTxt0LIMA
ReturnHeader/Filer/EIN0310645028
ReturnHeader/Filer/PhoneNum04192292775
ReturnHeader/Filer/USAddress/AddressLine1Txt02285 N COLE ST
ReturnHeader/Filer/USAddress/CityNm0LIMA
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ReturnHeader/Filer/USAddress/ZIPCd045801
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0833033790
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DG PERRY PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03711 STARRS CENTRE DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CANFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044406
ReturnHeader/PreparerPersonGrp/PhoneNum03307028100
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRUCE FLYAK CPA
ReturnHeader/ReturnTs02025-11-14T12:05:59-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$3,374,712
Liabilities
$611,288
Net assets
$2,763,424
Revenue
$733,599
Expenses
$560,219
Net income
$173,380
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.37$0.61$2.76$0.73$0.56$0.17
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.11$0.52$2.59$0.73$0.66$0.07
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.96$0.44$2.52$0.76$0.69$0.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.77$0.31$2.45$0.74$0.63$0.11
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.66$0.31$2.35$0.76$0.58$0.18
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.54$0.38$2.17$1.08$0.61$0.48
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.39$0.70$1.69$0.67$0.58$0.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.38$0.78$1.60$0.60$0.54$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.36$0.75$1.62$0.75$0.50$0.25
2015Detailed filing. Detailed filing data is available for this year.$2.25$0.88$1.36$0.65$0.41$0.24
2014Detailed filing. Detailed filing data is available for this year.$1.53$0.41$1.12$0.67$0.31$0.36
2013Detailed filing. Detailed filing data is available for this year.$0.76$0.00$0.76$0.62$0.29$0.32
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.01$0.43$0.28
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.00$0.22$0.34
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.00$0.11$0.23