Civic Intelligence

National Electrical Contractors Association Ohio/Michigan Chapter

990 • Fiscal year 2018 • EIN 34-4375040

Jan 01, 2018 to Dec 31, 2018 • Filed on Oct 03, 2019

727 Lime City RoadRossford, OH 43460

(419) 666-6040

Siviq Scores

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

Liabilities / Assets

12th percentile

0.00x

Higher debt load relative to assets than 12% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

12th percentile

0.00x

Higher debt load relative to revenue than 12% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Net Margin

19th percentile

-4.5%

Higher net margin than 19% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

55th percentile

$152,295

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 21.8% of source-year revenue.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Asset Growth

31st percentile

-2.8%

Faster asset growth than 31% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

24th percentile

-4.1%

Faster revenue growth than 24% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$1,137,328

Down $32,413 (-2.8%) from 2017

Net Assets

Down

$1,135,690

Down $30,955 (-2.7%) from 2017

Liabilities

Down

$1,638

Down $1,458 (-47%) from 2017

Revenue

Down

$699,619

Down $30,272 (-4.1%) from 2017

Expenses

Up

$731,407

Up $20,617 (+2.9%) from 2017

Net Income

Down

-$31,788

Down $50,889 (-266%) from 2017

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,113,417Liabilities 2011: $14,845Net Assets 2011: $1,098,5722011Assets 2013: $1,088,787Liabilities 2013: $1,997Net Assets 2013: $1,086,7902013Assets 2014: $1,051,365Liabilities 2014: $2,041Net Assets 2014: $1,049,3242014Assets 2015: $1,065,490Liabilities 2015: $2,293Net Assets 2015: $1,063,1972015Assets 2016: $1,150,752Liabilities 2016: $1,573Net Assets 2016: $1,149,1792016Assets 2017: $1,169,741Liabilities 2017: $3,096Net Assets 2017: $1,166,6452017Assets 2018: $1,137,328Liabilities 2018: $1,638Net Assets 2018: $1,135,6902018Assets 2019: $1,218,044Liabilities 2019: $1,676Net Assets 2019: $1,216,3682019Assets 2020: $1,417,732Liabilities 2020: $2,777Net Assets 2020: $1,414,9552020Assets 2022: $1,509,067Liabilities 2022: $2,979Net Assets 2022: $1,506,0882022Assets 2024: $1,574,535Liabilities 2024: $14,261Net Assets 2024: $1,560,2742024

Highlighted filing

2018

Assets$1,137,328
Liabilities$1,638
Net Assets$1,135,690

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $590,4922011Revenue 2013: $601,841Expenses 2013: $616,204Net Income 2013: -$14,3632013Revenue 2014: $603,678Expenses 2014: $641,144Net Income 2014: -$37,4662014Revenue 2015: $663,202Expenses 2015: $602,532Net Income 2015: $60,6702015Revenue 2016: $749,936Expenses 2016: $667,858Net Income 2016: $82,0782016Revenue 2017: $729,891Expenses 2017: $710,790Net Income 2017: $19,1012017Revenue 2018: $699,619Expenses 2018: $731,407Net Income 2018: -$31,7882018Revenue 2019: $781,955Expenses 2019: $703,578Net Income 2019: $78,3772019Revenue 2020: $839,400Expenses 2020: $642,598Net Income 2020: $196,8022020Revenue 2022: $855,807Expenses 2022: $798,494Net Income 2022: $57,3132022Revenue 2024: $971,514Expenses 2024: $1,011,288Net Income 2024: -$39,7742024

Highlighted filing

2018

Revenue$699,619
Expenses$731,407
Net Income-$31,788
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Oct 3, 2019
Return Version
2018v3.1
Gross Receipts
$1,070,356
Mission and Program Overview

Mission

Promote general welfare in electrical contractor industry.

Promote general welfare in electrical contractor industry

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,124,068$981,860▼ $142,208
Cash and Non-Interest-Bearing Accounts$8,366$144,300▲ $135,934
Land, Buildings, and Equipment, Net$37,307$11,168▼ $26,139
Total Assets$1,169,741$1,137,328▼ $32,413
Liabilities
Other Liabilities$3,096$1,638▼ $1,458
Total Liabilities$3,096$1,638▼ $1,458
Net Assets / Fund Balance
Unrestricted Net Assets$1,158,251$1,128,496▼ $29,755
Temporarily Rstr Net Assets$8,394$7,194▼ $1,200
Total Net Assets Fund Balance$1,166,645$1,135,690▼ $30,955
Total Liabilities and Net Assets / Fund Balance$1,169,741$1,137,328▼ $32,413

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$11,168$71,562$82,730
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Todd MichaelsenChapter ManagerFT$120,371$31,924$152,295

Board Members and Trustees

NameTitle
Dan BollinPresident
Carl ClarkVice President
Fritz TressoBoard Member
Spurg TedrowBoard Member
Tom SusorBoard Member
Scott KorczynskiGovernor
Kevin MccarthyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$587,869
Program Service Revenue
$0
Investment Income
$15,750
Other Revenue
$96,000
Change in Net Assets
$-31,788

Audited Revenue Reconciliation

Revenue per Audited Statements
$699,619
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$832
Total Revenue per Audited Statements
$700,451
Total Revenue per Form 990
$699,619
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$386,421
Salaries, Compensation, and Employee Benefits$344,986
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$152,295
Conferences and Meetings---$134,470
Payments to Affiliates---$133,767
Other Salaries and Wages---$112,535
Other Employee Benefits---$43,967
Occupancy---$29,777
Payroll Taxes---$19,713
Office Expenses---$18,571
Pension Plan Contributions---$16,476
Depreciation Depletion---$15,821
Advertising---$13,053
Fees for Services Other---$9,132
Fees for Services Accounting---$8,300
Other Expenses---$5,782
Insurance---$3,787
Fees for Services Legal---$1,855
Total Functional Expenses$0$0$0$731,407

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$731,407
Total Expenses per Audited Statements$731,407
Total Expenses per Form 990$731,407
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
Payroll Liabilities$1,638
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, Part VI, Section B, Line 11B

The process has not changed from the prior year.

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

The board reviews the conflict of interest policy annually.

Form 990, Part VI, Section B, Line 15

The board reviews the compensation of management and key employees annually.

Form 990, Part VI, Section C, Line 19

Information is available upon request.

Filing and Contact Details

Filer

Filer Name
National Electrical Contractors
EIN
34-4375040
Phone
4196666040
Address
727 LIME CITY ROAD, ROSSFORD, OH 43460

Signing Officer

Name
Todd Michaelsen
Title
Chapter Manager
Phone
4196666040
Signed
2019-10-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Todd Michaelsen
Formed
1929
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
5
Volunteers
0

Preparer

Firm
Weber Clark Ltd
Address
5580 MONROE STREET, SYLVANIA, OH 43560-2563
Preparer
David Peer
Phone
4198858338
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Miscellaneous adjustment 1.

FORM 990, PART XII, LINE 2C:

The organization has a committee that assumes responsibility for oversight of the audit.

Financial Statement Notes

PART X, LINE 2:

Financial accounting standards board accounting standards codification (asc) 740, income taxes, provides guidance for accounting for uncertainty in income taxes and clarifies how tax benefits for uncertain tax positions are to be recognized, measured, and reported in financial statements and requires certain disclosures of uncertain tax matters. At december 31, 2018 and 2017, the association did not have any unrecognized tax benefits. The association's policy is to classify interest and penalties recognized in connection with income tax matters in interest and miscellaneous expense, respectively.

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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt016324
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt015600
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0TODD MICHAELSEN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CHAPTER MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0152295
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD REVIEWS THE CONFLICT OF INTEREST POLICY ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEWS THE COMPENSATION OF MANAGEMENT AND KEY EMPLOYEES ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3INFORMATION IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MISCELLANEOUS ADJUSTMENT 1.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT.
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:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0LABOR MANAGEMENT COPPERATION COMMITTEE INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0341732937
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SUPPORT COMMITTEES TO BENEFIT INDUSTRY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0727 LIME CITY ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0ROSSFORD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd0434601611
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd01
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt095226
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt119280
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ACTUAL
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1ACTUAL
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0LABOR MANAGEMENT COOPERATION COMMITTEE INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1LABOR MANAGEMENT COOPERATION COMMITTEE INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0O
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1K
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt08394
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt07194
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01169741
IRS990/TotalAssetsEOYAmt01137328
IRS990/TotalAssetsGrp/BOYAmt01169741
IRS990/TotalAssetsGrp/EOYAmt01137328
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt0587869
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/TotalAmt0731407
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03096
IRS990/TotalLiabilitiesEOYAmt01638
IRS990/TotalLiabilitiesGrp/BOYAmt03096
IRS990/TotalLiabilitiesGrp/EOYAmt01638
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01166645
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01135690
IRS990/TotalOtherCompensationAmt031924
IRS990/TotalReportableCompFromOrgAmt0120371
IRS990/TotalRevenueGrp/ExclusionAmt015012
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt096738
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0699619
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01169741
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01137328
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01158251
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01128496
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0727 LIME CITY ROAD
IRS990/USAddress/CityNm0ROSSFORD
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd043460
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.ASKNECA.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TODD MICHAELSEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAPTER MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum04196666040
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-10-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NATIONAL ELECTRICAL CONTRACTORS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION OHIO/MICHIGAN CHAPTER
ReturnHeader/Filer/BusinessNameControlTxt0NATI
ReturnHeader/Filer/EIN0344375040
ReturnHeader/Filer/PhoneNum04196666040
ReturnHeader/Filer/USAddress/AddressLine1Txt0727 LIME CITY ROAD
ReturnHeader/Filer/USAddress/CityNm0ROSSFORD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043460
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0B581DA86DDC13071DF98A1837195CAF558E92E1F
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0B581DA86DDC13071DF98A1837195CAF558E92E1F
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt024.52.94.186
ReturnHeader/FilingSecurityInformation/IPDt02019-10-03
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm016:42:20
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341591161
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WEBER CLARK LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05580 MONROE STREET

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