Civic Intelligence

Electrical Joint Apprenticeship & Training Committee of No In

EIN 35-6042271 • 501(c)3 • Michigan City, IN

Profile

TRAINING & EDUCATION

301 East 8th StreetMichigan City, IN 46360

http:www.necani.org/apprentice/training.htm

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

22nd percentile

0.00x

Higher debt load relative to assets than 22% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

23rd percentile

0.00x

Higher debt load relative to revenue than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

58th percentile

8.3%

Higher net margin than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

86th percentile

$174,197

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 17.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

60th percentile

7.4%

Faster asset growth than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

69th percentile

22%

Faster revenue growth than 69% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,306,798

Up $158,150 (+7.4%) from 2023

Liabilities

Up

$2,030

Up $9 (+0.4%) from 2023

Net Assets

Up

$2,304,768

Up $158,141 (+7.4%) from 2023

Revenue

Up

$1,026,623

Up $184,614 (+22%) from 2023

Expenses

Up

$941,359

Up $177,488 (+23%) from 2023

Net Income

Up

$85,264

Up $7,126 (+9.1%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2018: $1,722,726Liabilities 2018: $2,953Net Assets 2018: $1,719,7732018Assets 2019: $1,808,769Liabilities 2019: $1,994Net Assets 2019: $1,806,7752019Assets 2020: $1,979,072Liabilities 2020: $1,338Net Assets 2020: $1,977,7342020Assets 2021: $2,063,807Liabilities 2021: $1,182Net Assets 2021: $2,062,6252021Assets 2022: $1,971,901Liabilities 2022: $1,237Net Assets 2022: $1,970,6642022Assets 2023: $2,148,648Liabilities 2023: $2,021Net Assets 2023: $2,146,6272023Assets 2024: $2,306,798Liabilities 2024: $2,030Net Assets 2024: $2,304,7682024

Highlighted filing

2024

Assets$2,306,798
Liabilities$2,030
Net Assets$2,304,768

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2018: $666,373Expenses 2018: $510,749Net Income 2018: $155,6242018Revenue 2019: $667,952Expenses 2019: $619,472Net Income 2019: $48,4802019Revenue 2020: $622,423Expenses 2020: $569,978Net Income 2020: $52,4452020Revenue 2021: $590,854Expenses 2021: $596,517Net Income 2021: -$5,6632021Revenue 2022: $744,125Expenses 2022: $677,033Net Income 2022: $67,0922022Revenue 2023: $842,009Expenses 2023: $763,871Net Income 2023: $78,1382023Revenue 2024: $1,026,623Expenses 2024: $941,359Net Income 2024: $85,2642024

Highlighted filing

2024

Revenue$1,026,623
Expenses$941,359
Net Income$85,264

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 24, 2025
Return Version
2024v5.2
Gross Receipts
$1,262,911
Mission and Program Overview

Mission

TRAINING & EDUCATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$1,333,118$1,401,531▲ $68,413
Land, Buildings, and Equipment, Net$734,938$747,755▲ $12,817
Savings and Temporary Cash Investments$76,139$157,398▲ $81,259
Cash and Non-Interest-Bearing Accounts$63$114▲ $51
Total Assets$2,148,648$2,306,798▲ $158,150
Other Assets Total$4,390$0▼ $4,390
Liabilities
Other Liabilities$2,021$2,030▲ $9
Total Liabilities$2,021$2,030▲ $9
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,146,627$2,304,768▲ $158,141
Total Net Assets Fund Balance$2,146,627$2,304,768▲ $158,141
Total Liabilities and Net Assets / Fund Balance$2,148,648$2,306,798▲ $158,150

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$716,901$722,942$1,439,843
Equipment$30,844$208,463$239,307
Land$10-$10
Other Securities$1,401,531--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Scott BakerTraining CoordinatorFT$107,664$66,533$174,197
Roland HunterTraining CoordinatorFT$53,076$25,267$78,343

Board Members and Trustees

NameTitle
Daryl PetersonIbew Rep. - Chairman
Keith BitterIbew Rep.
Shawn BorenIbew Rep.
David EllisNeca Rep - Secretary
Duane SeifertNeca Rep.
Nikolas ShieldsNeca Rep.
Revenue and Support

Revenue Composition

Contributions and Grants
$642,865
Program Service Revenue
$382,340
Investment Income
$109,398
Other Revenue
$-107,980
Change in Net Assets
$85,264
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$500,576
Salaries, Compensation, and Employee Benefits$440,783
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$8,037$152,703$0$160,740
Other Salaries and Wages$76,299$57,000$0$133,299
Other Employee Benefits$12,383$111,448$0$123,831
Depreciation Depletion$38,333$12,172$0$50,505
Conferences and Meetings$44,000$0$0$44,000
Payroll Taxes$18,083$4,830$0$22,913
Occupancy$7,200$7,200$0$14,400
Fees for Services Accounting$0$14,280$0$14,280
All Other Expenses$14,091$66$0$14,157
Fees for Service Investment Mgmnt Fees$0$13,847$0$13,847
Office Expenses$5,322$2,148$0$7,470
Other Expenses$6,600$0$0$6,600
Insurance$0$5,436$0$5,436
Travel$3,151$0$0$3,151
Advertising$2,136$0$0$2,136
Fees for Services Other$648$0$0$648
Total Functional Expenses$560,229$381,130$0$941,359
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes & Withholdings$2,030
Uncertain Tax Positions$0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Electrical Joint Apprenticeship & Training Committee of No in
EIN
35-6042271
Phone
2198791090
Address
301 EAST 8TH STREET, MICHIGAN CITY, IN 46360

Signing Officer

Name
Scott Baker
Title
Training Director
Phone
2198791090
Signed
2025-07-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Baker
Formed
1946
Legal Domicile
In
Voting Board Members
6
Independent Board Members
6
Employees
21
Volunteers
0

Preparer

Firm
APPLEGATE & COMPANY PC CPAs
Address
1421 S WOODLAND AVE, MICHIGAN CITY, IN 46360
Preparer
Paul E Applegate CPA
Phone
2198717880
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The trustees will review the form 990.

Pt VI, Line 12C

Monitoring is done at each trustee meeting.

Pt VI, Line 15A

Union scale for general foreman plus 10%.

Financial Statement Notes

Pt X, Line 2

The electrical joint apprenticeship and training committee of northern indiana (jatc) is exempt from tax on income under section 501(c)(3) of the internal revenue code. Therefore, these statements do not include any provision for income taxes. The financial accounting standards board (fasb) issued accounting standards codification accounting for uncertainty in income taxes that clarifies the accounting and recognition for income tax positions taken or expected to be taken in the jatcs income tax returns. The organization has adopted the standard. The jatc evaluates all significant tax positions as required by generally accepted accounting principles in the united states. As of december 31, 2024, the jatc does not believe that it has taken any tax positions that would require the recording of any tax liability nor does it believe that there are any unrealized tax benefits that would either increase or decrease within the next twelve months. The jatcs income tax returns are subject to examination by the appropriate taxing jurisdictions and the open tax years are 2021-2024.

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IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0576136
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt069593
IRS990/PYOtherExpensesAmt0434934
IRS990/PYOtherRevenueAmt0-100112
IRS990/PYProgramServiceRevenueAmt0296392
IRS990/PYRevenuesLessExpensesAmt078138
IRS990/PYSalariesCompEmpBnftPaidAmt0328937
IRS990/PYTotalExpensesAmt0763871
IRS990/PYTotalRevenueAmt0842009
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt085264
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0-107691
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0382340
IRS990/SavingsAndTempCashInvstGrp/BOYAmt076139
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0157398
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0642865
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0576136
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0568760
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0325712
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0366021
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02479494
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0109398
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt069593
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt031583
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt030234
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt026951
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0267759
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0382340
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0296392
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0249361
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0292509
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0289553
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01510155
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0109398
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt069593
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt031583
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt030234
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt026951
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0267759
IRS990ScheduleA/InvestmentIncomeCYPct00.06290
IRS990ScheduleA/InvestmentIncomePYPct00.04800
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.93710
IRS990ScheduleA/PublicSupportPY509Pct00.95200
IRS990ScheduleA/PublicSupportTotal509Amt03989649
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01025205
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0872528
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0818121
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0618221
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0655574
IRS990ScheduleA/Total509Grp/TotalAmt03989649
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04257408
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0716901
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0722942
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01439843
IRS990ScheduleD/EquipmentGrp/BookValueAmt030844
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0208463
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0239307
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt010
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt010
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02030
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt10
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES & WITHHOLDINGS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1UNCERTAIN TAX POSITIONS
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01401531
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Investments
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ELECTRICAL JOINT APPRENTICESHIP AND TRAINING COMMITTEE OF NORTHERN INDIANA (JATC) IS EXEMPT FROM TAX ON INCOME UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THEREFORE, THESE STATEMENTS DO NOT INCLUDE ANY PROVISION FOR INCOME TAXES. THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ISSUED ACCOUNTING STANDARDS CODIFICATION ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES THAT CLARIFIES THE ACCOUNTING AND RECOGNITION FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE JATCS INCOME TAX RETURNS. THE ORGANIZATION HAS ADOPTED THE STANDARD. THE JATC EVALUATES ALL SIGNIFICANT TAX POSITIONS AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES IN THE UNITED STATES. AS OF DECEMBER 31, 2024, THE JATC DOES NOT BELIEVE THAT IT HAS TAKEN ANY TAX POSITIONS THAT WOULD REQUIRE THE RECORDING OF ANY TAX LIABILITY NOR DOES IT BELIEVE THAT THERE ARE ANY UNREALIZED TAX BENEFITS THAT WOULD EITHER INCREASE OR DECREASE WITHIN THE NEXT TWELVE MONTHS. THE JATCS INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE APPROPRIATE TAXING JURISDICTIONS AND THE OPEN TAX YEARS ARE 2021-2024.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt X, Line 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0747755
IRS990ScheduleD/TotalBookValueSecuritiesAmt01401531
IRS990ScheduleD/TotalLiabilityAmt02030
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TRUSTEES WILL REVIEW THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MONITORING IS DONE AT EACH TRUSTEE MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UNION SCALE FOR GENERAL FOREMAN PLUS 10%.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02148648
IRS990/TotalAssetsEOYAmt02306798
IRS990/TotalAssetsGrp/BOYAmt02148648
IRS990/TotalAssetsGrp/EOYAmt02306798
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0642865
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0381130
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0560229
IRS990/TotalFunctionalExpensesGrp/TotalAmt0941359
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02021
IRS990/TotalLiabilitiesEOYAmt02030
IRS990/TotalLiabilitiesGrp/BOYAmt02021

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