Civic Intelligence

The Electrical Trades Center

990 • Fiscal year 2018 • EIN 31-0671879

Jul 01, 2017 to Jun 30, 2018 • Filed on Dec 17, 2018

947 Goodale BlvdColumbus, OH 43212

(614) 463-5282

Siviq Scores

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

Liabilities / Assets

31st percentile

0.02x

Higher debt load relative to assets than 31% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

30th percentile

0.03x

Higher debt load relative to revenue than 30% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

69th percentile

12%

Higher net margin than 69% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

77th percentile

$121,937

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 4.9% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

71st percentile

9.4%

Faster asset growth than 71% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

63rd percentile

9.9%

Faster revenue growth than 63% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$3,578,473

Up $306,745 (+9.4%) from 2017

Net Assets

Up

$3,508,998

Up $298,736 (+9.3%) from 2017

Liabilities

Up

$69,475

Up $8,009 (+13%) from 2017

Revenue

Up

$2,467,947

Up $222,655 (+9.9%) from 2017

Expenses

Up

$2,169,211

Up $329,857 (+18%) from 2017

Net Income

Down

$298,736

Down $107,202 (-26%) from 2017

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2017: $3,271,728Liabilities 2017: $61,466Net Assets 2017: $3,210,2622017Assets 2018: $3,578,473Liabilities 2018: $69,475Net Assets 2018: $3,508,9982018Assets 2019: $4,144,232Liabilities 2019: $196,132Net Assets 2019: $3,948,1002019Assets 2020: $4,689,214Liabilities 2020: $108,184Net Assets 2020: $4,581,0302020Assets 2021: $5,334,766Liabilities 2021: $106,902Net Assets 2021: $5,227,8642021Assets 2022: $5,955,291Liabilities 2022: $117,154Net Assets 2022: $5,838,1372022Assets 2023: $7,131,732Liabilities 2023: $182,417Net Assets 2023: $6,949,3152023Assets 2024: $7,636,476Liabilities 2024: $177,245Net Assets 2024: $7,459,2312024Assets 2025: $9,918,203Liabilities 2025: $244,570Net Assets 2025: $9,673,6332025

Highlighted filing

2018

Assets$3,578,473
Liabilities$69,475
Net Assets$3,508,998

Operations Trend

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

$10M$5.0M$0Revenue 2017: $2,245,292Expenses 2017: $1,839,354Net Income 2017: $405,9382017Revenue 2018: $2,467,947Expenses 2018: $2,169,211Net Income 2018: $298,7362018Revenue 2019: $2,977,023Expenses 2019: $2,537,921Net Income 2019: $439,1022019Revenue 2020: $3,462,439Expenses 2020: $2,829,509Net Income 2020: $632,9302020Revenue 2021: $3,338,617Expenses 2021: $2,740,155Net Income 2021: $598,4622021Revenue 2022: $3,837,953Expenses 2022: $3,227,680Net Income 2022: $610,2732022Revenue 2023: $5,538,661Expenses 2023: $4,427,483Net Income 2023: $1,111,1782023Revenue 2024: $6,712,209Expenses 2024: $5,930,804Net Income 2024: $781,4052024Revenue 2025: $9,793,840Expenses 2025: $7,579,438Net Income 2025: $2,214,4022025

Highlighted filing

2018

Revenue$2,467,947
Expenses$2,169,211
Net Income$298,736
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Dec 17, 2018
Return Version
2017v2.3
Gross Receipts
$2,504,235
Mission and Program Overview

Mission

Provide training and schooling in the electrical industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,401,571$2,444,197▲ $42,626
Cash and Non-Interest-Bearing Accounts$700,062$959,559▲ $259,497
Accounts Receivable$147,929$162,614▲ $14,685
Prepaid Expenses and Deferred Charges$22,166$12,103▼ $10,063
Total Assets$3,271,728$3,578,473▲ $306,745
Liabilities
Other Liabilities$37,817$48,375▲ $10,558
Accounts Payable and Accrued Expenses$23,649$21,100▼ $2,549
Total Liabilities$61,466$69,475▲ $8,009
Net Assets / Fund Balance
Unrestricted Net Assets$3,210,262$3,508,998▲ $298,736
Total Net Assets Fund Balance$3,210,262$3,508,998▲ $298,736
Total Liabilities and Net Assets / Fund Balance$3,271,728$3,578,473▲ $306,745

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,372,447$725,558$2,098,005
Leasehold Improvements$801,859$143,292$945,151
Other Land Buildings$14,034$394,053$408,087
Equipment$45,689$211,981$257,670
Land$210,168-$210,168
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Stephen LipsterDirectorFT$121,937$121,937

Board Members and Trustees

NameTitle
Greg StewartChairman
Beth ButlerTrustee
Ed MooreTrustee
Jeff HintonTrustee
Susan ErnstTrustee
Steven SmithSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,650,711
Program Service Revenue
$821,080
Investment Income
$664
Other Revenue
$-4,508
All Other Contributions
$144,344
Change in Net Assets
$298,736

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,467,947
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$36,288
Total Revenue per Audited Statements
$2,504,235
Total Revenue per Form 990
$2,467,947
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,040,538
Salaries, Compensation, and Employee Benefits$967,078
Grants and Similar Amounts Paid$161,595
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$450,168$143,356-$593,524
Pension Plan Contributions$89,092$52,504-$141,596
Current Officers, Directors, Trustees, and Key Employees-$121,937-$121,937
Occupancy$64,984$38,296-$103,280
Conferences and Meetings-$101,585-$101,585
Depreciation Depletion$61,563$36,280-$97,843
Grants to Domestic Orgs$88,793--$88,793
Grants to Domestic Individuals$72,802--$72,802
All Other Expenses$28,001$39,890-$67,891
Payroll Taxes$34,616$20,400-$55,016
Other Employee Benefits$34,609$20,396-$55,005
Office Expenses-$54,164-$54,164
Fees for Services Legal-$38,688-$38,688
Other Expenses$28,867$21,261-$21,261
Fees for Services Other$8,412$4,957-$13,369
Fees for Services Accounting-$11,150-$11,150
Total Functional Expenses$1,464,347$704,864$0$2,169,211

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,205,499
Expenses per Audited Statements$2,169,211
Total Expenses per Form 990$2,169,211
Expenses Not Reported on Form 990$36,288
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll$20,218
Accrued Vacation$16,067
Accrued Benefits$12,090
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
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

Treasurer reviews return prior to signing.

Form 990, Part VI, Section C, Line 19

No other documents available to the public.

Filing and Contact Details

Filer

Filer Name
The Electrical Trades Center
EIN
31-0671879
Phone
6144635282
Address
947 GOODALE BLVD, COLUMBUS, OH 43212

Signing Officer

Name
William Thompson
Title
Director
Phone
6144635282
Signed
2018-12-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Thompson
Formed
1962
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
6
Employees
43
Volunteers
0

Preparer

Firm
Maloney Novotny LLC
Address
38 SOUTH FRANKLIN STREET PO BOX 352, DELAWARE, OH 43015
Preparer
G Michael Dickey
Phone
7403629031
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Income taxes the trust is exempt from federal income taxes under section 501(c)(3) of the internal revenue code and therefore, has made no provision for federal income taxes in the accompanying financial report. The form 990's for the past three years are still subject to examination by the taxing authorities. The trust's evaluation on june 30, 2017 and 2016, revealed no tax positions that would have a material impact on the financial report. The trust does not believe that any reasonable possible changes will occur within the next twelve months that will have a material impact on the financial statements.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

RENTAL EXPENSES 36,288.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

RENTAL EXPENSES 36,288.

Raw XML AppendixShowing 400 of 483 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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IRS990/PYTotalExpensesAmt01839354
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02245292
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0298736
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0-8038
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0816572
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt01372447
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0725558
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02098005
IRS990ScheduleD/EquipmentGrp/BookValueAmt045689
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0211981
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0257670
IRS990ScheduleD/ExpensesNotReportedAmt036288
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02169211
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0210168
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0210168
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0801859
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0143292
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0945151
IRS990ScheduleD/OtherExpensesIncludedAmt036288
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt014034
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0394053
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0408087
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt020218
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt112090
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt216067
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED BENEFITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED VACATION
IRS990ScheduleD/OtherRevenueAmt036288
IRS990ScheduleD/RevenueNotReportedAmt036288
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02467947
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INCOME TAXES THE TRUST IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND THEREFORE, HAS MADE NO PROVISION FOR FEDERAL INCOME TAXES IN THE ACCOMPANYING FINANCIAL REPORT. THE FORM 990'S FOR THE PAST THREE YEARS ARE STILL SUBJECT TO EXAMINATION BY THE TAXING AUTHORITIES. THE TRUST'S EVALUATION ON JUNE 30, 2017 AND 2016, REVEALED NO TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL REPORT. THE TRUST DOES NOT BELIEVE THAT ANY REASONABLE POSSIBLE CHANGES WILL OCCUR WITHIN THE NEXT TWELVE MONTHS THAT WILL HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENTAL EXPENSES 36,288.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RENTAL EXPENSES 36,288.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02444197
IRS990ScheduleD/TotalExpensesPerForm990Amt02169211
IRS990ScheduleD/TotalLiabilityAmt048375
IRS990ScheduleD/TotalRevenuePerForm990Amt02467947
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02504235
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02205499
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt072802
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0GRANT-IN AIDE STIPENDS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0774
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TREASURER REVIEWS RETURN PRIOR TO SIGNING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0IBEW LOCAL UNION 683
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1CENTRAL OHIO LABOR MGMT COOPERATION COMM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0314308416
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1311701228
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501_LABOR_AGRICULTUR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501_BUSINESS_LEAGUES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0LABOR UNION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1REIMBURSE TRAINING CLASSES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 8127
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1947 GOODALE BLVD SUITE 204
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0COLUMBUS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1COLUMBUS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd043201
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd143212
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd01
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt075521
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1111015
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH BASIS ACCT
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1CASH BASIS ACCT
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0IBEW LOCAL UNION 683
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1CENTRAL OHIO LABOR MGMT COOPERATION COMM
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0R
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1L
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd01
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00

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