Civic Intelligence

National Electrical Contractors Association Greater Cleveland Chapter

990 • Fiscal year 2019 • EIN 34-0646826

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 11, 2020

7715 Granger Road Suite 1Valley View, OH 44125

(216) 524-8444

Siviq Scores

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

Liabilities / Assets

21st percentile

0.02x

Higher debt load relative to assets than 21% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

25th percentile

0.04x

Higher debt load relative to revenue than 25% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Net Margin

71st percentile

10%

Higher net margin than 71% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

24th percentile

$0

Higher top officer pay than 24% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Asset Growth

60th percentile

8.8%

Faster asset growth than 60% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

35th percentile

-0.3%

Faster revenue growth than 35% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$2,623,052

Up $212,424 (+8.8%) from 2018

Net Assets

Up

$2,580,905

Up $213,120 (+9.0%) from 2018

Liabilities

Down

$42,147

Down $696 (-1.6%) from 2018

Revenue

Down

$1,099,398

Down $2,771 (-0.3%) from 2018

Expenses

Up

$987,134

Up $165,846 (+20%) from 2018

Net Income

Down

$112,264

Down $168,617 (-60%) from 2018

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2015: $2,072,226Liabilities 2015: $32,519Net Assets 2015: $2,039,7072015Assets 2016: $2,086,092Liabilities 2016: $25,932Net Assets 2016: $2,060,1602016Assets 2017: $2,148,432Liabilities 2017: $29,337Net Assets 2017: $2,119,0952017Assets 2018: $2,410,628Liabilities 2018: $42,843Net Assets 2018: $2,367,7852018Assets 2019: $2,623,052Liabilities 2019: $42,147Net Assets 2019: $2,580,9052019Assets 2020: $2,475,458Liabilities 2020: $36,212Net Assets 2020: $2,439,2462020Assets 2021: $2,835,758Liabilities 2021: $28,450Net Assets 2021: $2,807,3082021Assets 2022: $3,057,207Liabilities 2022: $29,194Net Assets 2022: $3,028,0132022Assets 2023: $3,104,056Liabilities 2023: $81,168Net Assets 2023: $3,022,8882023Assets 2024: $3,294,935Liabilities 2024: $81,168Net Assets 2024: $3,213,7672024

Highlighted filing

2019

Assets$2,623,052
Liabilities$42,147
Net Assets$2,580,905

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2015: $900,229Expenses 2015: $841,152Net Income 2015: $59,0772015Revenue 2016: $934,709Expenses 2016: $897,584Net Income 2016: $37,1252016Revenue 2017: $861,904Expenses 2017: $838,503Net Income 2017: $23,4012017Revenue 2018: $1,102,169Expenses 2018: $821,288Net Income 2018: $280,8812018Revenue 2019: $1,099,398Expenses 2019: $987,134Net Income 2019: $112,2642019Revenue 2020: $980,366Expenses 2020: $1,198,466Net Income 2020: -$218,1002020Revenue 2021: $900,805Expenses 2021: $897,938Net Income 2021: $2,8672021Revenue 2022: $1,281,684Expenses 2022: $979,054Net Income 2022: $302,6302022Revenue 2023: $1,205,354Expenses 2023: $1,187,953Net Income 2023: $17,4012023Revenue 2024: $1,473,914Expenses 2024: $1,394,639Net Income 2024: $79,2752024

Highlighted filing

2019

Revenue$1,099,398
Expenses$987,134
Net Income$112,264
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 11, 2020
Return Version
2019v5.1
Gross Receipts
$1,099,398
Mission and Program Overview

Mission

Improving labor-management relationships, job security, competitiveness, productivity and economic development in the electrical industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,367,785$2,580,905▲ $213,120
Land, Buildings, and Equipment, Net$315,824$1,213,748▲ $897,924
Investments Other Securities$1,299,273$871,221▼ $428,052
Cash and Non-Interest-Bearing Accounts$176,409$206,518▲ $30,109
Savings and Temporary Cash Investments$415,886$137,591▼ $278,295
Accounts Receivable$108,236$98,974▼ $9,262
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$2,410,628$2,623,052▲ $212,424
Other Assets Total$95,000$95,000→ $0
Liabilities
Accounts Payable and Accrued Expenses$42,843$42,147▼ $696
Total Liabilities$42,843$42,147▼ $696
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,367,785$2,580,905▲ $213,120
Total Liabilities and Net Assets / Fund Balance$2,410,628$2,623,052▲ $212,424

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,186,446$235,284$1,421,730
Equipment$27,302$78,907$106,209
Leasehold Improvements$0$19,575$19,575
Other Securities$871,221--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Michael JoycePresident
Ron UllmanVice President
Buddy FerdinandoDirector
Dan FreschDirector
John MrazDirector
David HainesGovernor
Thomas MorganTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$915,637
Investment Income
$4,735
Other Revenue
$179,026
Change in Net Assets
$112,264

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,099,398
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$145,250
Total Revenue per Audited Statements
$1,244,648
Total Revenue per Form 990
$1,099,398
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$615,001
Salaries, Compensation, and Employee Benefits$372,133
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$238,998
Conferences and Meetings---$184,251
Fees for Services Other---$84,310
Other Employee Benefits---$83,171
Advertising---$47,595
Depreciation Depletion---$30,128
Pension Plan Contributions---$28,461
All Other Expenses---$24,931
Occupancy---$22,605
Office Expenses---$22,063
Payroll Taxes---$21,503
Other Expenses---$13,170
Insurance---$9,650
Fees for Services Accounting---$7,750
Fees for Services Legal---$2,512
Total Functional Expenses$0$0$0$987,134

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,031,528
Expenses per Audited Statements$987,134
Total Expenses per Form 990$987,134
Expenses Not Reported on Form 990$44,394
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$1,534
Total Nondeductible Lobbying and Political Cost$1,534
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 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
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, Section B, Line 11B

Form 990 is reviewed and distributed by the executive board at the monthly board of directors meeting.

Form 990, Part VI, Section B, Line 12C

The policy is reviewed, updated if needed, signed by all and kept on file at neca office.

Form 990, Part VI, Section B, Line 15

All of the information is brought before the board of directors for review.

Form 990, Part VI, Section C, Line 19

The organization does not make its governing documents, conflict of interest policy and financial statement available to the public.

Filing and Contact Details

Filer

Filer Name
National Electrical Contractors
EIN
34-0646826
Phone
2165248444
Address
7715 GRANGER ROAD SUITE 1, VALLEY VIEW, OH 44125

Signing Officer

Name
Thomas Shreves
Title
Executive Director
Phone
2165248444
Signed
2020-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas W Shreves
Formed
1945
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
4
Volunteers
7

Preparer

Firm
Ciuni & Panichi Inc
Address
25201 CHAGRIN BLVD 200, CLEVELAND, OH 44122-5683
Preparer
Jeffrey R Spencer CPA
Phone
2168317171
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Loss on write-down of assets -44,394.

Financial Statement Notes

PART X, LINE 2:

Income taxes are accounted for under the provisions of the "income taxes" topic of the fasb asc. The chapter is tax-exempt under section 501(c)(6) of the internal revenue code. No provision for federal income taxes has been reported in its financial statements; however, the chapter is subject to a proxy tax on lobbying expenses. Uncertain income tax positions are evaluated at least annually by management. The chapter classifies interest and penalties related to income tax matters as income tax expense in the accompanying financial statements. As of december 31, 2019 and 2018, the chapter has identified no uncertain tax positions and has incurred no amounts for income tax penalties and interest for the years then ended. The chapter files its federal form 990 in the u.s. Federal jurisdiction.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Loss on write-down of assets 44,394.

Raw XML Appendix384 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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IRS990ScheduleC/TaxableAmt01534
IRS990ScheduleD/BuildingsGrp/BookValueAmt01186446
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0235284
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01421730
IRS990ScheduleD/EquipmentGrp/BookValueAmt027302
IRS990ScheduleD/EquipmentGrp/DepreciationAmt078907
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0106209
IRS990ScheduleD/ExpensesNotReportedAmt044394
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0987134
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt019575
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt019575
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0145250
IRS990ScheduleD/OtherExpensesIncludedAmt044394
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0871221
IRS990ScheduleD/OtherSecuritiesGrp/Desc0SECURITIES
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt0145250
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01099398
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INCOME TAXES ARE ACCOUNTED FOR UNDER THE PROVISIONS OF THE "INCOME TAXES" TOPIC OF THE FASB ASC. THE CHAPTER IS TAX-EXEMPT UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. NO PROVISION FOR FEDERAL INCOME TAXES HAS BEEN REPORTED IN ITS FINANCIAL STATEMENTS; HOWEVER, THE CHAPTER IS SUBJECT TO A PROXY TAX ON LOBBYING EXPENSES. UNCERTAIN INCOME TAX POSITIONS ARE EVALUATED AT LEAST ANNUALLY BY MANAGEMENT. THE CHAPTER CLASSIFIES INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS AS INCOME TAX EXPENSE IN THE ACCOMPANYING FINANCIAL STATEMENTS. AS OF DECEMBER 31, 2019 AND 2018, THE CHAPTER HAS IDENTIFIED NO UNCERTAIN TAX POSITIONS AND HAS INCURRED NO AMOUNTS FOR INCOME TAX PENALTIES AND INTEREST FOR THE YEARS THEN ENDED. THE CHAPTER FILES ITS FEDERAL FORM 990 IN THE U.S. FEDERAL JURISDICTION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1LOSS ON WRITE-DOWN OF ASSETS 44,394.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01213748
IRS990ScheduleD/TotalBookValueSecuritiesAmt0871221
IRS990ScheduleD/TotalExpensesPerForm990Amt0987134
IRS990ScheduleD/TotalRevenuePerForm990Amt01099398
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01244648
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01031528
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED AND DISTRIBUTED BY THE EXECUTIVE BOARD AT THE MONTHLY BOARD OF DIRECTORS MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE POLICY IS REVIEWED, UPDATED IF NEEDED, SIGNED BY ALL AND KEPT ON FILE AT NECA OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL OF THE INFORMATION IS BROUGHT BEFORE THE BOARD OF DIRECTORS FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENT AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4LOSS ON WRITE-DOWN OF ASSETS -44,394.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02410628
IRS990/TotalAssetsEOYAmt02623052
IRS990/TotalAssetsGrp/BOYAmt02410628
IRS990/TotalAssetsGrp/EOYAmt02623052
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/TotalAmt0987134
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt042843
IRS990/TotalLiabilitiesEOYAmt042147
IRS990/TotalLiabilitiesGrp/BOYAmt042843
IRS990/TotalLiabilitiesGrp/EOYAmt042147
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02367785
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02580905
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0765702
IRS990/TotalProgramServiceRevenueAmt0915637
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt04735
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01094663
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01099398
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02410628
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02623052
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt07715 GRANGER ROAD SUITE 1
IRS990/USAddress/CityNm0VALLEY VIEW
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044125
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0THOMAS SHREVES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02165248444
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NATIONAL ELECTRICAL CONTRACTORS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION GREATER CLEVELAND CHAPTER
ReturnHeader/Filer/BusinessNameControlTxt0NATI
ReturnHeader/Filer/EIN0340646826
ReturnHeader/Filer/PhoneNum02165248444
ReturnHeader/Filer/USAddress/AddressLine1Txt07715 GRANGER ROAD SUITE 1
ReturnHeader/Filer/USAddress/CityNm0VALLEY VIEW
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044125
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0D41A1BAE1D22EA4493086ED93CB3E6A68DE87653
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0915CD39D2F9C6805981569E3C382982B022D81C4
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt099.30.228.137
ReturnHeader/FilingSecurityInformation/IPDt02020-11-11
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm012:34:17
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341322309
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CIUNI & PANICHI INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt025201 CHAGRIN BLVD 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLEVELAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0441225683
ReturnHeader/PreparerPersonGrp/PhoneNum02168317171
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFREY R SPENCER CPA
ReturnHeader/ReturnTs02020-11-16T13:44:08-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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