Civic Intelligence

Cincinnati Ohio Electrical Joint Apprenticeship & Training Trust Fu

990 • Fiscal year 2017 • EIN 31-6065915

Jun 01, 2016 to May 31, 2017 • Filed on Oct 03, 2017

5455 Glenway AvenueCincinnati, OH 45238

(513) 281-6924

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.20x

Higher debt load relative to assets than 62% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

77th percentile

0.46x

Higher debt load relative to revenue than 77% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

74th percentile

16%

Higher net margin than 74% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

79th percentile

$127,415

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 7.1% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Assets

$4,261,603

No earlier filing loaded for comparison.

Net Assets

$3,429,506

No earlier filing loaded for comparison.

Liabilities

$832,097

No earlier filing loaded for comparison.

Revenue

$1,791,820

No earlier filing loaded for comparison.

Expenses

$1,502,745

No earlier filing loaded for comparison.

Net Income

$289,075

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2017: $4,261,603Liabilities 2017: $832,097Net Assets 2017: $3,429,5062017Assets 2018: $4,430,451Liabilities 2018: $662,844Net Assets 2018: $3,767,6072018Assets 2019: $4,490,945Liabilities 2019: $442,030Net Assets 2019: $4,048,9152019Assets 2021: $4,834,276Liabilities 2021: $149,437Net Assets 2021: $4,684,8392021Assets 2022: $5,198,378Liabilities 2022: $6,300Net Assets 2022: $5,192,0782022Assets 2023: $5,723,743Liabilities 2023: $7,578Net Assets 2023: $5,716,1652023Assets 2024: $6,563,485Liabilities 2024: $5,927Net Assets 2024: $6,557,5582024Assets 2025: $7,165,778Liabilities 2025: $7,189Net Assets 2025: $7,158,5892025

Highlighted filing

2017

Assets$4,261,603
Liabilities$832,097
Net Assets$3,429,506

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0Revenue 2017: $1,791,820Expenses 2017: $1,502,745Net Income 2017: $289,0752017Revenue 2018: $2,089,539Expenses 2018: $1,724,856Net Income 2018: $364,6832018Revenue 2019: $2,616,386Expenses 2019: $2,349,896Net Income 2019: $266,4902019Revenue 2021: $2,974,566Expenses 2021: $2,450,107Net Income 2021: $524,4592021Revenue 2022: $3,445,760Expenses 2022: $2,857,548Net Income 2022: $588,2122022Revenue 2023: $2,807,706Expenses 2023: $2,229,673Net Income 2023: $578,0332023Revenue 2024: $2,391,873Expenses 2024: $1,595,623Net Income 2024: $796,2502024Revenue 2025: $2,585,394Expenses 2025: $2,039,693Net Income 2025: $545,7012025

Highlighted filing

2017

Revenue$1,791,820
Expenses$1,502,745
Net Income$289,075
Jump To
Filing Snapshot
Filing Period
Jun 1, 2016 to May 31, 2017
Signed
Oct 3, 2017
Return Version
2016v3.0
Gross Receipts
$1,791,820
Mission and Program Overview

Mission

The jatc's mission is to provide apprenticeship and upgrade journeyman training to produce the most qualified electricians and telecommunications workers in the cincinnati area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$3,146,257$3,429,506▲ $283,249
Land, Buildings, and Equipment, Net$2,924,964$2,904,002▼ $20,962
Investments in Publicly Traded Securities$621,948$799,204▲ $177,256
Cash and Non-Interest-Bearing Accounts$322,706$331,689▲ $8,983
Savings and Temporary Cash Investments$316,186$205,187▼ $110,999
Intangible Assets$26,897$21,521▼ $5,376
Prepaid Expenses and Deferred Charges$474--
Total Assets$4,213,175$4,261,603▲ $48,428
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,021,079$820,211▼ $200,868
Accounts Payable and Accrued Expenses$45,839$11,886▼ $33,953
Total Liabilities$1,066,918$832,097▼ $234,821
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,146,257$3,429,506▲ $283,249
Total Liabilities and Net Assets / Fund Balance$4,213,175$4,261,603▲ $48,428

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,727,101$430,593$2,157,694
Land$970,000-$970,000
Equipment$199,226$263,083$462,309
Other Land Buildings$7,675$19,093$26,768
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rick FischerTrustee--$127,415$127,415
Charles KenserTraining DirectorFT$78,301$42,607$120,908
Fred LampeSecretary/tr--$119,603$119,603
Derrick WillisTrustee-$4,580$3,261$7,841

Board Members and Trustees

NameTitle
James SchrothChairman
Bill MeyerTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$1,073,694
Program Service Revenue
$684,182
Investment Income
$33,944
Other Revenue
$0
Change in Net Assets
$289,075

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,460,485
Revenue Not Reported on Financial Statements
$331,335
Revenue Not Reported on Form 990
$-5,826
Other Revenue Adjustments
$331,335
Total Revenue per Audited Statements
$1,454,659
Total Revenue per Form 990
$1,791,820
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$941,597
Salaries, Compensation, and Employee Benefits$561,148
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$296,778--$296,778
Occupancy$116,382--$116,382
Depreciation Depletion$103,205--$103,205
Pension Plan Contributions$95,018--$95,018
Current Officers, Directors, Trustees, and Key Employees$82,881--$82,881
Other Employee Benefits$57,338--$57,338
Interest$37,547--$37,547
Conferences and Meetings$34,907--$34,907
Payroll Taxes$29,133--$29,133
Insurance$17,964--$17,964
All Other Expenses$15,622--$15,622
Fees for Services Accounting$12,834--$12,834
Office Expenses$12,767--$12,767
Other Expenses$12,683--$12,683
Information Technology$6,955--$6,955
Fees for Services Legal$1,477--$1,477
Total Functional Expenses$1,502,745$0$0$1,502,745

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,502,745
Expenses per Audited Statements$1,171,410
Total Expenses per Audited Statements$1,171,410
Expenses Not Reported on Financial Statements$331,335
Other Expense Adjustments$331,335
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 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
Yes
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

The organization is provided a copy of form 990 for review prior to signing and submitting the return.

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

The board of trustees is annually required to disclose any conflict of interest they may have in accordance with the organization's conflict of interest policy.

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

Office personnel wages are paid based on rates determined by the board of trustees. Lost time wages to non-salaried union trustee members are paid based on the current hourly pay rate paid by their employers. Trustee representatives of the employers are not compensated. Instructors wages are paid based on the rates outlined in the latest collective bargaining agreement.

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

SEE PT VI, LINE 15A.

Form 990, Page 6, Part VI, Line 19

The governing documents, conflict of interest policy and financial statements are made available to the general public upon written request.

Filing and Contact Details

Filer

Filer Name
Cincinnati Ohio Electrical
EIN
31-6065915
Phone
5132816924
Address
5455 GLENWAY AVENUE, CINCINNATI, OH 45238

Signing Officer

Name
James Schroth
Title
Chairman
Phone
5132816924
Signed
2017-10-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Schroth
Formed
1966
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
40

Preparer

Firm
Kelley Galloway Smith Goolsby Psc
Address
10250 ALLIANCE RD SUITE 130, CINCINNATI, OH 45242
Preparer
Mary K Eadie CPA
Phone
5137459204
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Northwest community college expense -331,335 northwest community college expense 331,335

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 4B

Northwest community college expense 331,335

Schedule D, Page 4, Part XII, Line 4B

Northwest community college expense 331,335

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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/LandGrp/OtherCostOrOtherBasisAmt0970000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-5826
IRS990ScheduleD/OtherExpensesNotIncludedAmt0331335
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt07675
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt019093
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt026768
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0331335
IRS990ScheduleD/RevenueNotReportedAmt0-5826
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0331335
IRS990ScheduleD/RevenueSubtotalAmt01460485
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NORTHWEST COMMUNITY COLLEGE EXPENSE 331,335
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1NORTHWEST COMMUNITY COLLEGE EXPENSE 331,335
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 4B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02904002
IRS990ScheduleD/TotalExpensesPerForm990Amt01502745
IRS990ScheduleD/TotalRevenuePerForm990Amt01791820
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01454659
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01171410
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0YES, THE ORGANIZATION PUBLISHES ITS NON-DISCRIMINATION POLICY IN THE LOCAL NEWSPAPER.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS PROVIDED A COPY OF FORM 990 FOR REVIEW PRIOR TO SIGNING AND SUBMITTING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF TRUSTEES IS ANNUALLY REQUIRED TO DISCLOSE ANY CONFLICT OF INTEREST THEY MAY HAVE IN ACCORDANCE WITH THE ORGANIZATION'S CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OFFICE PERSONNEL WAGES ARE PAID BASED ON RATES DETERMINED BY THE BOARD OF TRUSTEES. LOST TIME WAGES TO NON-SALARIED UNION TRUSTEE MEMBERS ARE PAID BASED ON THE CURRENT HOURLY PAY RATE PAID BY THEIR EMPLOYERS. TRUSTEE REPRESENTATIVES OF THE EMPLOYERS ARE NOT COMPENSATED. INSTRUCTORS WAGES ARE PAID BASED ON THE RATES OUTLINED IN THE LATEST COLLECTIVE BARGAINING AGREEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SEE PT VI, LINE 15A.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE GENERAL PUBLIC UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NORTHWEST COMMUNITY COLLEGE EXPENSE -331,335 NORTHWEST COMMUNITY COLLEGE EXPENSE 331,335
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 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0LOCAL UNION NO 212 INTERNATIONAL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1NATIONAL ELECTRICAL CONTRACTORS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt0BROTHERHOOD OF ELECTRICAL WORKERS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt1ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0310329978
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1310272168
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C5
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501C6
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0ENHANCEMEN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1PROMOTION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0212 CROWNE POINT PLACE - SUITE 101
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt17815 COOPER ROAD - SUITE B
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0CINCINNATI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1CINCINNATI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd045241
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd145242
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04213175
IRS990/TotalAssetsEOYAmt04261603
IRS990/TotalAssetsGrp/BOYAmt04213175
IRS990/TotalAssetsGrp/EOYAmt04261603
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01073694
IRS990/TotalEmployeeCnt040
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01502745
IRS990/TotalFunctionalExpensesGrp/TotalAmt01502745
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01066918
IRS990/TotalLiabilitiesEOYAmt0832097
IRS990/TotalLiabilitiesGrp/BOYAmt01066918
IRS990/TotalLiabilitiesGrp/EOYAmt0832097
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03146257
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03429506
IRS990/TotalOtherCompensationAmt0129424
IRS990/TotalProgramServiceExpensesAmt01502745
IRS990/TotalProgramServiceRevenueAmt0684182
IRS990/TotalReportableCompFromOrgAmt082881
IRS990/TotalRevenueGrp/ExclusionAmt033944
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0684182
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01791820
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04213175
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04261603
IRS990/TotReportableCompRltdOrgAmt0163462
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.ELECTRICALTC.ORG
IRS990/WhistleblowerPolicyInd0true

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