Civic Intelligence

Necaibew Inland Training Fund

990 • Fiscal year 2022 • EIN 33-0085461

Jul 01, 2021 to Jun 30, 2022 • Filed on May 15, 2023

1855 Business Center DriveSan Bernardino, CA 92408

(909) 890-1703

Siviq Scores

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

Liabilities / Assets

99th percentile

1.00x

Higher debt load relative to assets than 99% of similar nonprofits.

2022 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

86th percentile

0.24x

Higher debt load relative to revenue than 86% of similar nonprofits.

2022 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2022

Net Margin

33rd percentile

0.0%

Higher net margin than 33% of similar nonprofits.

2022 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

79th percentile

$179,556

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 7.7% of source-year revenue.

2022 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2022

Asset Growth

56th percentile

3.2%

Faster asset growth than 56% of similar nonprofits.

2022 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

44th percentile

1.0%

Faster revenue growth than 44% of similar nonprofits.

2022 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$556,430

Up $17,036 (+3.2%) from 2021

Net Assets

Flat

$0

Flat from 2021

Liabilities

Up

$556,430

Up $17,036 (+3.2%) from 2021

Revenue

Up

$2,345,631

Up $24,312 (+1.0%) from 2021

Expenses

Up

$2,345,631

Up $24,312 (+1.0%) from 2021

Net Income

Flat

$0

Flat from 2021

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2013: $243,024Liabilities 2013: $243,024Net Assets 2013: $02013Assets 2014: $307,816Liabilities 2014: $307,816Net Assets 2014: $02014Assets 2015: $197,842Liabilities 2015: $197,842Net Assets 2015: $02015Assets 2016: $205,970Liabilities 2016: $205,970Net Assets 2016: $02016Assets 2017: $389,869Liabilities 2017: $389,869Net Assets 2017: $02017Assets 2018: $692,004Liabilities 2018: $692,004Net Assets 2018: $02018Assets 2019: $560,393Liabilities 2019: $560,393Net Assets 2019: $02019Assets 2020: $229,551Liabilities 2020: $229,551Net Assets 2020: $02020Assets 2021: $539,394Liabilities 2021: $539,394Net Assets 2021: $02021Assets 2022: $556,430Liabilities 2022: $556,430Net Assets 2022: $02022Assets 2023: $793,024Liabilities 2023: $793,024Net Assets 2023: $02023Assets 2024: $735,734Liabilities 2024: $735,734Net Assets 2024: $02024

Highlighted filing

2022

Assets$556,430
Liabilities$556,430
Net Assets$0

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0Expenses 2013: $1,476,3252013Revenue 2014: $1,495,499Expenses 2014: $1,495,499Net Income 2014: $02014Revenue 2015: $1,540,567Expenses 2015: $1,540,567Net Income 2015: $02015Revenue 2016: $1,717,365Expenses 2016: $1,717,365Net Income 2016: $02016Revenue 2017: $1,944,664Expenses 2017: $1,944,664Net Income 2017: $02017Revenue 2018: $2,001,938Expenses 2018: $2,001,938Net Income 2018: $02018Revenue 2019: $2,052,380Expenses 2019: $2,052,380Net Income 2019: $02019Revenue 2020: $1,997,196Expenses 2020: $1,997,196Net Income 2020: $02020Revenue 2021: $2,321,319Expenses 2021: $2,321,319Net Income 2021: $02021Revenue 2022: $2,345,631Expenses 2022: $2,345,631Net Income 2022: $02022Revenue 2023: $2,221,201Expenses 2023: $2,221,201Net Income 2023: $02023Revenue 2024: $3,239,688Expenses 2024: $3,239,688Net Income 2024: $02024

Highlighted filing

2022

Revenue$2,345,631
Expenses$2,345,631
Net Income$0
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 15, 2023
Return Version
2021v4.2
Gross Receipts
$2,345,631
Mission and Program Overview

Mission

Technical training of workers

Electrical apprentice training

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$339,338$376,223▲ $36,885
Land, Buildings, and Equipment, Net$122,202$93,661▼ $28,541
Cash and Non-Interest-Bearing Accounts$42,823$58,291▲ $15,468
Prepaid Expenses and Deferred Charges$20,222$8,911▼ $11,311
Other Notes and Loans Receivable, Net$2,948$8,825▲ $5,877
Total Assets$539,394$556,430▲ $17,036
Other Assets Total$11,861$10,519▼ $1,342
Liabilities
Other Liabilities$474,967$518,577▲ $43,610
Accounts Payable and Accrued Expenses$64,427$37,853▼ $26,574
Total Liabilities$539,394$556,430▲ $17,036
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$0→ $0
Total Liabilities and Net Assets / Fund Balance$539,394$556,430▲ $17,036

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$39,616$272,658$312,274
Leasehold Improvements$54,045$102,596$156,641
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rick PurperFormer Training DirectorFT$150,908$28,648$150,908
Marcia RichesonOffice ManagerFT$105,004$38,386$143,390
Jon RoweTraining DirectorFT$137,318$28,548$137,318

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$434,597
Program Service Revenue
$1,114
Investment Income
$16
Other Revenue
$1,909,904
All Other Contributions
$434,597
Change in Net Assets
$0

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,345,631
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,345,631
Total Revenue per Form 990
$2,345,631
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,444,077
Other Expenses$901,554
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$930,590
Occupancy---$359,052
Current Officers, Directors, Trustees, and Key Employees---$345,422
Payroll Taxes---$97,807
Fees for Services Accounting---$65,431
Other Employee Benefits---$36,559
Pension Plan Contributions---$33,699
Fees for Services Other---$29,858
Depreciation Depletion---$28,541
Insurance---$20,625
All Other Expenses---$17,392
Office Expenses---$15,960
Other Expenses---$15,110
Conferences and Meetings---$8,983
Interest---$192
Advertising---$97
Total Functional Expenses$0$0$0$2,345,631

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,345,631
Total Expenses per Audited Statements$2,345,631
Total Expenses per Form 990$2,345,631
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Advances From Related Parties$518,577
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7A

The membership submits nominations and holds elections annually.

Form 990, Part VI, Section B, Line 11B

Form 990 is not reviewed by the board. It is reviewed by the manager before filing.

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

Filer Name
Necaibew Inland Training Fund
EIN
33-0085461
Phone
9098901703
Address
1855 BUSINESS CENTER DRIVE, SAN BERNARDINO, CA 92408

Signing Officer

Name
Jon Rowe
Title
Manager
Phone
9098901703
Signed
2023-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jon Rowe
Formed
1985
Legal Domicile
CA
Voting Board Members
13
Independent Board Members
13
Employees
46
Volunteers
0

Preparer

Firm
Eadie and Payne Llp
Address
PO BOX 1529, RIVERSIDE, CA 92502-1529
Preparer
Roma Scott
Phone
9512417811
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01114
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01114
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0735844
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0-603
IRS990/PYOtherExpensesAmt0953946
IRS990/PYOtherRevenueAmt01580776
IRS990/PYProgramServiceRevenueAmt05302
IRS990/PYRevenuesLessExpensesAmt00
IRS990/PYSalariesCompEmpBnftPaidAmt01367373
IRS990/PYTotalExpensesAmt02321319
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02321319
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt039616
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0272658
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0312274
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02345631
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt054045
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0102596
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0156641
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0518577
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ADVANCES FROM RELATED PARTIES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02345631
IRS990ScheduleD/TotalBookValueLandBuildingsAmt093661
IRS990ScheduleD/TotalExpensesPerForm990Amt02345631
IRS990ScheduleD/TotalLiabilityAmt0518577
IRS990ScheduleD/TotalRevenuePerForm990Amt02345631
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02345631
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02345631
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0150908
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1137318
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt016485
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt128548
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt012163
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0RICK PURPER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1JON ROWE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0FORMER TRAINING DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1TRAINING DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0150908
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1137318
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt028648
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt128548
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MEMBERSHIP SUBMITS NOMINATIONS AND HOLDS ELECTIONS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS NOT REVIEWED BY THE BOARD. IT IS REVIEWED BY THE MANAGER BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0539394
IRS990/TotalAssetsEOYAmt0556430
IRS990/TotalAssetsGrp/BOYAmt0539394
IRS990/TotalAssetsGrp/EOYAmt0556430
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt0434597
IRS990/TotalEmployeeCnt046
IRS990/TotalFunctionalExpensesGrp/TotalAmt02345631
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0539394
IRS990/TotalLiabilitiesEOYAmt0556430
IRS990/TotalLiabilitiesGrp/BOYAmt0539394
IRS990/TotalLiabilitiesGrp/EOYAmt0556430
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt095582
IRS990/TotalProgramServiceRevenueAmt01114
IRS990/TotalReportableCompFromOrgAmt0393230
IRS990/TotalRevenueGrp/ExclusionAmt016
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01911018
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02345631
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0539394
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0556430

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