Civic Intelligence

Neca-Ibew Joint Apprenticeship & Training Trust Fund

990 • Fiscal year 2018 • EIN 32-0251532

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 07, 2018

3941 Humbert RoadAlton, IL 62002

(618) 463-7792

Siviq Scores

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

Liabilities / Assets

20th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

20th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

3rd percentile

-29%

Higher net margin than 3% of similar nonprofits.

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

Top Officer Pay

26th percentile

$19,684

Higher top officer pay than 26% of similar nonprofits.

Top officer pay equals 13.5% of source-year revenue.

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

Asset Growth

29th percentile

-1.6%

Faster asset growth than 29% of similar nonprofits.

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

Revenue Growth

12th percentile

-10%

Faster revenue growth than 12% of similar nonprofits.

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

Assets

Down

$2,519,485

Down $41,930 (-1.6%) from 2017

Net Assets

Down

$2,519,485

Down $41,930 (-1.6%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Down

$146,122

Down $16,565 (-10%) from 2017

Expenses

Up

$188,052

Up $21,015 (+13%) from 2017

Net Income

Down

-$41,930

Down $37,580 (-864%) from 2017

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2012: $2,431,571Liabilities 2012: $0Net Assets 2012: $2,431,5712012Assets 2013: $2,583,280Liabilities 2013: $0Net Assets 2013: $2,583,2802013Assets 2014: $2,611,090Liabilities 2014: $0Net Assets 2014: $2,611,0902014Assets 2015: $2,596,220Liabilities 2015: $0Net Assets 2015: $2,596,2202015Assets 2016: $2,565,765Liabilities 2016: $0Net Assets 2016: $2,565,7652016Assets 2017: $2,561,415Liabilities 2017: $0Net Assets 2017: $2,561,4152017Assets 2018: $2,519,485Liabilities 2018: $0Net Assets 2018: $2,519,4852018Assets 2019: $2,539,044Liabilities 2019: $0Net Assets 2019: $2,539,0442019Assets 2020: $2,511,166Liabilities 2020: $0Net Assets 2020: $2,511,1662020Assets 2021: $2,466,433Liabilities 2021: $0Net Assets 2021: $2,466,4332021Assets 2022: $2,441,278Liabilities 2022: $0Net Assets 2022: $2,441,2782022Assets 2023: $2,384,933Liabilities 2023: $2,719Net Assets 2023: $2,382,2142023Assets 2024: $2,353,304Liabilities 2024: $0Net Assets 2024: $2,353,3042024Assets 2025: $2,306,419Liabilities 2025: $478Net Assets 2025: $2,305,9412025

Highlighted filing

2018

Assets$2,519,485
Liabilities$0
Net Assets$2,519,485

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2012: $106,0022012Expenses 2013: $180,4722013Revenue 2014: $206,869Expenses 2014: $179,059Net Income 2014: $27,8102014Revenue 2015: $148,522Expenses 2015: $163,392Net Income 2015: -$14,8702015Revenue 2016: $140,926Expenses 2016: $171,381Net Income 2016: -$30,4552016Revenue 2017: $162,687Expenses 2017: $167,037Net Income 2017: -$4,3502017Revenue 2018: $146,122Expenses 2018: $188,052Net Income 2018: -$41,9302018Revenue 2019: $192,571Expenses 2019: $173,012Net Income 2019: $19,5592019Revenue 2020: $157,118Expenses 2020: $184,996Net Income 2020: -$27,8782020Revenue 2021: $157,942Expenses 2021: $202,675Net Income 2021: -$44,7332021Revenue 2022: $176,345Expenses 2022: $201,500Net Income 2022: -$25,1552022Revenue 2023: $157,863Expenses 2023: $216,927Net Income 2023: -$59,0642023Revenue 2024: $226,048Expenses 2024: $254,958Net Income 2024: -$28,9102024Revenue 2025: $201,940Expenses 2025: $249,303Net Income 2025: -$47,3632025

Highlighted filing

2018

Revenue$146,122
Expenses$188,052
Net Income-$41,930
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 7, 2018
Return Version
2017v2.2
Gross Receipts
$155,643
Mission and Program Overview

Mission

The fund educates and provides training to apprentice electricians. The fund also provides ongoing training and certification for journeyman electricians.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,352,323$1,387,626▲ $35,303
Land, Buildings, and Equipment, Net$1,051,479$1,022,601▼ $28,878
Savings and Temporary Cash Investments$62,516$66,520▲ $4,004
Cash and Non-Interest-Bearing Accounts$95,097$42,738▼ $52,359
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,561,415$2,519,485▼ $41,930
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$2,561,415$2,519,485▼ $41,930
Total Net Assets Fund Balance$2,561,415$2,519,485▼ $41,930
Total Liabilities and Net Assets / Fund Balance$2,561,415$2,519,485▼ $41,930

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$963,105$164,300$1,127,405
Equipment$26,996$122,961$149,957
Land$32,500-$32,500
Compensation and Service Providers

Employees

NameTitleBaseTotal
Michael ShewmakeTrustee$19,684$19,684
Ryan MouserSecretary$273$273

Board Members and Trustees

NameTitle
Mike KalistChairman
Dwight RuhmannTrustee
Terry ShewmakeTrustee
Thomas BrownTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$105,962
Investment Income
$40,160
Other Revenue
$0
Change in Net Assets
$-41,930

Audited Revenue Reconciliation

Revenue per Audited Statements
$146,122
Total Revenue per Audited Statements
$146,122
Total Revenue per Form 990
$146,122
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$123,850
Salaries, Compensation, and Employee Benefits$64,202
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$30,843$8,549-$39,392
Depreciation Depletion$34,204--$34,204
Current Officers, Directors, Trustees, and Key Employees$19,957--$19,957
Insurance$16,934--$16,934
Occupancy$9,275--$9,275
Fees for Services Accounting-$8,480-$8,480
Office Expenses-$7,432-$7,432
All Other Expenses$5,948$179-$6,127
Payroll Taxes$4,160$693-$4,853
Fees for Service Investment Mgmnt Fees-$3,000-$3,000
Other Expenses$2,740--$2,740
Travel$1,848--$1,848
Total Functional Expenses$159,719$28,333$0$188,052

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$188,052
Total Expenses per Audited Statements$188,052
Total Expenses per Form 990$188,052
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
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
No
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, Part VI, Line 11B: Form 990 Review Process

The 990 is reviewed by the chairman and board of trustees prior to filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Trustees and officers sign annual statements acknowledging any potential conflicts of interest and these statements are reviewed and accepted by the board.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Compensation agreements are determined by the independent board members at a regularly scheduled meeting of trustees. Any officers or key employees who are not independent are recused from the meeting.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

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

Filing and Contact Details

Filer

Filer Name
Neca-ibew Joint Apprenticeship &
EIN
32-0251532
Phone
6184637792
Address
3941 HUMBERT ROAD, ALTON, IL 62002

Signing Officer

Name
Thomas Brown
Title
Treasurer
Signed
2018-11-07
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Il
Voting Board Members
6
Independent Board Members
4
Employees
7

Preparer

Firm
Hughes & Associates CPA PC
Address
1321 DAdrian Professional Prk, Godfrey, IL 62035
Preparer
Gregory Bamert
Phone
6184666278
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

Accounting standards codification topic 740 prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Topic 740 developed a two-step process to evaluate a tax position and also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure and transition.the trust has not recorded a reserve for any tax positions for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility. The board of trustees believes the trust files tax returns in all appropriate jurisdictions. The open tax years are those years ended june 30, 2015 through june 30, 2018. As of june 30, 2018, the trust has no recorded liability for unrecognized tax benefits.the trust recognizes interest and penalties related to uncertain tax positions as interest expense and penalties as incurred. No such expense was recognized for the year ended june 30, 2018.

Raw XML Appendix368 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/AccountantCompileOrReviewInd0true
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE FUND EDUCATES AND PROVIDES TRAINING TO APPRENTICE ELECTRICIANS. THE FUND ALSO PROVIDES ONGOING TRAINING AND CERTIFICATION FOR JOURNEYMAN ELECTRICIANS.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0179
IRS990/AllOtherExpensesGrp/ProgramServicesAmt05948
IRS990/AllOtherExpensesGrp/TotalAmt06127
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0NANCY BROWN
IRS990/BooksInCareOfDetail/PhoneNum06184637792
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt03941 HUMBERT RD
IRS990/BooksInCareOfDetail/USAddress/CityNm0ALTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd062002
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt095097
IRS990/CashNonInterestBearingGrp/EOYAmt042738
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt019957
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt019957
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt040160
IRS990/CYOtherExpensesAmt0123850
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0105962
IRS990/CYRevenuesLessExpensesAmt0-41930
IRS990/CYSalariesCompEmpBnftPaidAmt064202
IRS990/CYTotalExpensesAmt0188052
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0146122
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt034204
IRS990/DepreciationDepletionGrp/TotalAmt034204
IRS990/Desc0THE FUND EDUCATES AND PROVIDES TRAINING TO APPRENTICE ELECTRICIANS. THE FUND ALSO PROVIDES ONGOING TRAINING AND CERTIFICATION FOR JOURNEYMAN ELECTRICIANS.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt07
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt0159719
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt08480
IRS990/FeesForServicesAccountingGrp/TotalAmt08480
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt03000
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt03000
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0DWIGHT RUHMANN
IRS990/Form990PartVIISectionAGrp/PersonNm1MICHAEL SHEWMAKE
IRS990/Form990PartVIISectionAGrp/PersonNm2TERRY SHEWMAKE
IRS990/Form990PartVIISectionAGrp/PersonNm3MIKE KALIST
IRS990/Form990PartVIISectionAGrp/PersonNm4THOMAS BROWN
IRS990/Form990PartVIISectionAGrp/PersonNm5RYAN MOUSER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt119684
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt5273
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt1Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt2Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt3Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Secretary
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt01095
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt010616
IRS990/GrossReceiptsAmt0155643
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ProgramServicesAmt016934
IRS990/InsuranceGrp/TotalAmt016934
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt039065
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt039065
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01352323
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01387626
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0287261
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01051479
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01022601
IRS990/LandBldgEquipCostOrOtherBssAmt01309862
IRS990/LegalDomicileStateCd0IL
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt09521
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE FUND EDUCATES AND PROVIDES TRAINING TO APPRENTICE ELECTRICIANS. THE FUND ALSO PROVIDES ONGOING TRAINING AND CERTIFICATION FOR JOURNEYMAN ELECTRICIANS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt02561415
IRS990/NetAssetsOrFundBalancesEOYAmt02519485
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt01095
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt01095
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt09275
IRS990/OccupancyGrp/TotalAmt09275
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt07432
IRS990/OfficeExpensesGrp/TotalAmt07432
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0TUITION & BOOKS
IRS990/OtherExpensesGrp/Desc1TRAINING MATERIALS
IRS990/OtherExpensesGrp/Desc2TELEPHONE EXPENSE
IRS990/OtherExpensesGrp/Desc3BANQUET
IRS990/OtherExpensesGrp/ProgramServicesAmt025962
IRS990/OtherExpensesGrp/ProgramServicesAmt14977
IRS990/OtherExpensesGrp/ProgramServicesAmt22871
IRS990/OtherExpensesGrp/ProgramServicesAmt32740
IRS990/OtherExpensesGrp/TotalAmt025962
IRS990/OtherExpensesGrp/TotalAmt14977
IRS990/OtherExpensesGrp/TotalAmt22871
IRS990/OtherExpensesGrp/TotalAmt32740
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt08549
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt030843
IRS990/OtherSalariesAndWagesGrp/TotalAmt039392
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0693
IRS990/PayrollTaxesGrp/ProgramServicesAmt04160
IRS990/PayrollTaxesGrp/TotalAmt04853
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CONTRACTOR CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0105962
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0105962
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt037371
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0106419
IRS990/PYOtherRevenueAmt01725
IRS990/PYProgramServiceRevenueAmt0123591
IRS990/PYRevenuesLessExpensesAmt0-4350
IRS990/PYSalariesCompEmpBnftPaidAmt060618
IRS990/PYTotalExpensesAmt0167037
IRS990/PYTotalRevenueAmt0162687
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-41930
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0105962
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt062516
IRS990/SavingsAndTempCashInvstGrp/EOYAmt066520
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0963105
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0164300
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01127405
IRS990ScheduleD/EquipmentGrp/BookValueAmt026996
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0122961
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0149957
IRS990ScheduleD/ExpensesSubtotalAmt0188052
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt032500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt032500
IRS990ScheduleD/RevenueSubtotalAmt0146122
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING STANDARDS CODIFICATION TOPIC 740 PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. TOPIC 740 DEVELOPED A TWO-STEP PROCESS TO EVALUATE A TAX POSITION AND ALSO PROVIDES GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION.THE TRUST HAS NOT RECORDED A RESERVE FOR ANY TAX POSITIONS FOR WHICH THE ULTIMATE DEDUCTIBILITY IS HIGHLY CERTAIN BUT FOR WHICH THERE IS UNCERTAINTY ABOUT THE TIMING OF SUCH DEDUCTIBILITY. THE BOARD OF TRUSTEES BELIEVES THE TRUST FILES TAX RETURNS IN ALL APPROPRIATE JURISDICTIONS. THE OPEN TAX YEARS ARE THOSE YEARS ENDED JUNE 30, 2015 THROUGH JUNE 30, 2018. AS OF JUNE 30, 2018, THE TRUST HAS NO RECORDED LIABILITY FOR UNRECOGNIZED TAX BENEFITS.THE TRUST RECOGNIZES INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS AS INTEREST EXPENSE AND PENALTIES AS INCURRED. NO SUCH EXPENSE WAS RECOGNIZED FOR THE YEAR ENDED JUNE 30, 2018.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01022601
IRS990ScheduleD/TotalExpensesPerForm990Amt0188052
IRS990ScheduleD/TotalRevenuePerForm990Amt0146122
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0146122
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0188052
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS REVIEWED BY THE CHAIRMAN AND BOARD OF TRUSTEES PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TRUSTEES AND OFFICERS SIGN ANNUAL STATEMENTS ACKNOWLEDGING ANY POTENTIAL CONFLICTS OF INTEREST AND THESE STATEMENTS ARE REVIEWED AND ACCEPTED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION AGREEMENTS ARE DETERMINED BY THE INDEPENDENT BOARD MEMBERS AT A REGULARLY SCHEDULED MEETING OF TRUSTEES. ANY OFFICERS OR KEY EMPLOYEES WHO ARE NOT INDEPENDENT ARE RECUSED FROM THE MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FUND MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02561415
IRS990/TotalAssetsEOYAmt02519485
IRS990/TotalAssetsGrp/BOYAmt02561415
IRS990/TotalAssetsGrp/EOYAmt02519485
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt028333
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0159719
IRS990/TotalFunctionalExpensesGrp/TotalAmt0188052
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02561415
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02519485
IRS990/TotalProgramServiceExpensesAmt0159719
IRS990/TotalProgramServiceRevenueAmt0105962
IRS990/TotalReportableCompFromOrgAmt019957
IRS990/TotalRevenueGrp/ExclusionAmt039065
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0107057
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0146122
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02561415
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02519485
IRS990/TravelGrp/ProgramServicesAmt01848
IRS990/TravelGrp/TotalAmt01848
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02561415
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02519485
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0THOMAS BROWN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NECA-IBEW JOINT APPRENTICESHIP &
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0TRAINING TRUST FUND
ReturnHeader/Filer/BusinessNameControlTxt0NECA
ReturnHeader/Filer/EIN0320251532
ReturnHeader/Filer/PhoneNum06184637792
ReturnHeader/Filer/USAddress/AddressLine1Txt03941 HUMBERT ROAD
ReturnHeader/Filer/USAddress/CityNm0ALTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd062002
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0371320959
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Hughes & Associates CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01321 DAdrian Professional Prk
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Godfrey
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd062035
ReturnHeader/PreparerPersonGrp/PhoneNum06184666278
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GREGORY BAMERT
ReturnHeader/ReturnTs02018-11-07T14:17:48-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.31$0.00$2.31$0.20$0.25$0.05
2024Detailed filing. Detailed filing data is available for this year.$2.35$0.00$2.35$0.23$0.25$0.03
2023Detailed filing. Detailed filing data is available for this year.$2.38$0.00$2.38$0.16$0.22$0.06
2022Detailed filing. Detailed filing data is available for this year.$2.44$0.00$2.44$0.18$0.20$0.03
2021Detailed filing. Detailed filing data is available for this year.$2.47$0.00$2.47$0.16$0.20$0.04
2020Detailed filing. Detailed filing data is available for this year.$2.51$0.00$2.51$0.16$0.18$0.03
2019Detailed filing. Detailed filing data is available for this year.$2.54$0.00$2.54$0.19$0.17$0.02
2018Detailed filing. Detailed filing data is available for this year.$2.52$0.00$2.52$0.15$0.19$0.04
2017Detailed filing. Detailed filing data is available for this year.$2.56$0.00$2.56$0.16$0.17$0.00
2016Detailed filing. Detailed filing data is available for this year.$2.57$0.00$2.57$0.14$0.17$0.03
2015Detailed filing. Detailed filing data is available for this year.$2.60$0.00$2.60$0.15$0.16$0.01
2014Detailed filing. Detailed filing data is available for this year.$2.61$0.00$2.61$0.21$0.18$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.58$0.00$2.58$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.43$0.00$2.43$0.11
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2018 filings • 501(c)5 • $1M-$5M nonprofits