Liabilities / Assets
22nd percentile
Higher debt load relative to assets than 22% of similar nonprofits.
EIN 35-6042271 • 501(c)3 • Michigan City, IN
Profile
TRAINING & EDUCATION
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
22nd percentile
Higher debt load relative to assets than 22% of similar nonprofits.
Liabilities / Revenue
23rd percentile
Higher debt load relative to revenue than 23% of similar nonprofits.
Net Margin
58th percentile
Higher net margin than 58% of similar nonprofits.
Top Officer Pay
86th percentile
Higher top officer pay than 86% of similar nonprofits.
Top officer pay equals 17.0% of source-year revenue.
Asset Growth
60th percentile
Faster asset growth than 60% of similar nonprofits.
Revenue Growth
69th percentile
Faster revenue growth than 69% of similar nonprofits.
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
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
TRAINING & EDUCATION
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $716,901 | $722,942 | $1,439,843 |
| Equipment | $30,844 | $208,463 | $239,307 |
| Land | $10 | - | $10 |
| Other Securities | $1,401,531 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Scott Baker | Training Coordinator | FT | $107,664 | $66,533 | $174,197 |
| Roland Hunter | Training Coordinator | FT | $53,076 | $25,267 | $78,343 |
| Name | Title |
|---|---|
| Daryl Peterson | Ibew Rep. - Chairman |
| Keith Bitter | Ibew Rep. |
| Shawn Boren | Ibew Rep. |
| David Ellis | Neca Rep - Secretary |
| Duane Seifert | Neca Rep. |
| Nikolas Shields | Neca Rep. |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Payroll Taxes & Withholdings | $2,030 |
| Uncertain Tax Positions | $0 |
“The trustees will review the form 990.”
“Monitoring is done at each trustee meeting.”
“Union scale for general foreman plus 10%.”
“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.”
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/AccountantCompileOrReviewInd | 0 | true |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TRAINING & EDUCATION |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 0 |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 2136 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 2136 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 66 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 14091 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 14157 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | SCOTT BAKER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2198791090 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 301 E 8TH ST |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MICHIGAN CITY |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 46360 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 63 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 114 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 152703 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 8037 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 160740 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/FundraisingAmt | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 44000 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 44000 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 642865 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 109398 |
| IRS990/CYOtherExpensesAmt | 0 | 500576 |
| IRS990/CYOtherRevenueAmt | 0 | -107980 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 382340 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 85264 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 440783 |
| IRS990/CYTotalExpensesAmt | 0 | 941359 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1026623 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 12172 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 38333 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 50505 |
| IRS990/Desc | 0 | THE PROGRAM SERVICE EXPENSES INCURRED ARE FOR COORDINATING THE ELECTRICAL APPRENTICESHIP TRAINING PROGRAM. 130 STUDENTS WERE SERVED DURING 2024. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 21 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 560229 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 14280 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 14280 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 648 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 648 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 13847 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 13847 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 66533 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 25267 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | SCOTT BAKER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ROLAND HUNTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | NIKOLAS SHIELDS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | KEITH BITTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DUANE SEIFERT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | DAVID ELLIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | DARYL PETERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | SHAWN BOREN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 107664 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 53076 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | TRAINING COORDINATOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRAINING COORDINATOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | NECA REP. |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | IBEW REP. |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | NECA REP. |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | NECA REP - SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | IBEW REP. - CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | IBEW REP. |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1946 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1262911 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 128597 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 5436 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 5436 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 109398 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 109398 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 1333118 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 1401531 |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 931405 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 734938 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 747755 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1679160 |
| IRS990/LegalDomicileStateCd | 0 | IN |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 236288 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 642865 |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TRAINING & EDUCATION |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2146627 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2304768 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | -107691 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | -107691 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 72877 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 2146627 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 2304768 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 7200 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 7200 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 14400 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 2148 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 5322 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 7470 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 4390 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 111448 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 12383 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 123831 |
| IRS990/OtherExpensesGrp/Desc | 0 | BOOKS |
| IRS990/OtherExpensesGrp/Desc | 1 | OTHER CLASSES |
| IRS990/OtherExpensesGrp/Desc | 2 | IVY TECH CLASSES |
| IRS990/OtherExpensesGrp/Desc | 3 | CPR/FIRST AID |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 3 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 0 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 91289 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 10532 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 222125 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 6600 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 91289 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 10532 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 222125 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 6600 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 2021 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 2030 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | POP MACHINE |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | -289 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | -289 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/OtherRevenueTotalAmt | 0 | -289 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 57000 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 76299 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 133299 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 4830 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 18083 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 22913 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | SCOTT BAKER |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | COURSE, BOOK, FEES |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 382340 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 576136 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 69593 |
| IRS990/PYOtherExpensesAmt | 0 | 434934 |
| IRS990/PYOtherRevenueAmt | 0 | -100112 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 296392 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 78138 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 328937 |
| IRS990/PYTotalExpensesAmt | 0 | 763871 |
| IRS990/PYTotalRevenueAmt | 0 | 842009 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 85264 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | -107691 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | true |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 382340 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 76139 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 157398 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 642865 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 576136 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 568760 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 325712 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 366021 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 2479494 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 109398 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 69593 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 31583 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 30234 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 26951 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 267759 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 382340 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 296392 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 249361 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 292509 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 289553 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 1510155 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 109398 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 69593 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 31583 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 30234 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 26951 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 267759 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.06290 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.04800 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.93710 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.95200 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 3989649 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 1025205 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 872528 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 818121 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 618221 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 655574 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 3989649 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 4257408 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 716901 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 722942 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1439843 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 30844 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 208463 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 239307 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 10 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 10 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 2030 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 0 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PAYROLL TAXES & WITHHOLDINGS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | UNCERTAIN TAX POSITIONS |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 0 | 1401531 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | Investments |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 0 | F |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt X, Line 2 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 747755 |
| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 1401531 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 2030 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE TRUSTEES WILL REVIEW THE FORM 990. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | MONITORING IS DONE AT EACH TRUSTEE MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | UNION SCALE FOR GENERAL FOREMAN PLUS 10%. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt VI, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Pt VI, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Pt VI, Line 15a |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | IN |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 2148648 |
| IRS990/TotalAssetsEOYAmt | 0 | 2306798 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2148648 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2306798 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 642865 |
| IRS990/TotalEmployeeCnt | 0 | 21 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 381130 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 560229 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 941359 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 2021 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 2030 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 2021 |
No mirrored PDF or thumbnail assets are attached yet.