Civic Intelligence

South Bend & Vicinity Electrical Joint Apprenticeship & Training Trust

990 • Fiscal year 2015 • EIN 35-6059198

Oct 01, 2014 to Sep 30, 2015 • Filed on Apr 15, 2016

56365 Peppermint RoadSouth Bend, IN 46619-4584

(574) 233-1721

Siviq Scores

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

Liabilities / Assets

29th percentile

0.02x

Higher debt load relative to assets than 29% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

30th percentile

0.04x

Higher debt load relative to revenue than 30% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

52nd percentile

3.4%

Higher net margin than 52% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

73rd percentile

$107,851

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 16.3% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

41st percentile

-1.3%

Faster asset growth than 41% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

83rd percentile

32%

Faster revenue growth than 83% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$1,305,508

Down $16,975 (-1.3%) from 2014

Net Assets

Up

$1,282,337

Up $9,382 (+0.7%) from 2014

Liabilities

Down

$23,171

Down $26,357 (-53%) from 2014

Revenue

Up

$661,515

Up $162,057 (+32%) from 2014

Expenses

Up

$638,823

Up $151,781 (+31%) from 2014

Net Income

Up

$22,692

Up $10,276 (+83%) from 2014

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 2012: $1,256,770Liabilities 2012: $10,904Net Assets 2012: $1,245,8662012Assets 2013: $1,270,875Liabilities 2013: $11,483Net Assets 2013: $1,259,3922013Assets 2014: $1,322,483Liabilities 2014: $49,528Net Assets 2014: $1,272,9552014Assets 2015: $1,305,508Liabilities 2015: $23,171Net Assets 2015: $1,282,3372015Assets 2016: $1,481,335Liabilities 2016: $113,202Net Assets 2016: $1,368,1332016Assets 2017: $1,590,960Liabilities 2017: $41,289Net Assets 2017: $1,549,6712017Assets 2018: $1,721,479Liabilities 2018: $132,693Net Assets 2018: $1,588,7862018Assets 2019: $1,643,725Liabilities 2019: $46,314Net Assets 2019: $1,597,4112019Assets 2020: $1,701,090Liabilities 2020: $48,571Net Assets 2020: $1,652,5192020Assets 2021: $1,655,040Liabilities 2021: $41,817Net Assets 2021: $1,613,2232021Assets 2022: $1,529,110Liabilities 2022: $58,790Net Assets 2022: $1,470,3202022Assets 2023: $1,462,338Liabilities 2023: $64,589Net Assets 2023: $1,397,7492023Assets 2024: $1,760,376Liabilities 2024: $225,788Net Assets 2024: $1,534,5882024

Highlighted filing

2015

Assets$1,305,508
Liabilities$23,171
Net Assets$1,282,337

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2012: $480,8762012Expenses 2013: $475,9572013Revenue 2014: $499,458Expenses 2014: $487,042Net Income 2014: $12,4162014Revenue 2015: $661,515Expenses 2015: $638,823Net Income 2015: $22,6922015Revenue 2016: $807,613Expenses 2016: $728,839Net Income 2016: $78,7742016Revenue 2017: $1,038,259Expenses 2017: $855,988Net Income 2017: $182,2712017Revenue 2018: $884,629Expenses 2018: $823,192Net Income 2018: $61,4372018Revenue 2019: $870,938Expenses 2019: $882,672Net Income 2019: -$11,7342019Revenue 2020: $782,798Expenses 2020: $754,202Net Income 2020: $28,5962020Revenue 2021: $825,060Expenses 2021: $896,795Net Income 2021: -$71,7352021Revenue 2022: $866,857Expenses 2022: $924,284Net Income 2022: -$57,4272022Revenue 2023: $954,456Expenses 2023: $1,034,574Net Income 2023: -$80,1182023Revenue 2024: $1,317,215Expenses 2024: $1,231,080Net Income 2024: $86,1352024

Highlighted filing

2015

Revenue$661,515
Expenses$638,823
Net Income$22,692
Jump To
Filing Snapshot
Filing Period
Oct 1, 2014 to Sep 30, 2015
Signed
Apr 15, 2016
Return Version
2014v6.0
Gross Receipts
$743,717
Mission and Program Overview

Mission

To provide apprenticeship and journeyman training.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$558,679$559,172▲ $493
Land, Buildings, and Equipment, Net$428,746$439,854▲ $11,108
Savings and Temporary Cash Investments$273,335$253,939▼ $19,396
Accounts Receivable$52,443$46,841▼ $5,602
Prepaid Expenses and Deferred Charges$5,045$5,702▲ $657
Inventories for Sale or Use$4,064$0▼ $4,064
Cash and Non-Interest-Bearing Accounts$171$0▼ $171
Total Assets$1,322,483$1,305,508▼ $16,975
Liabilities
Other Liabilities$34,774$0▼ $34,774
Accounts Payable and Accrued Expenses$14,754$23,171▲ $8,417
Total Liabilities$49,528$23,171▼ $26,357
Net Assets / Fund Balance
Unrestricted Net Assets$1,272,955$1,282,337▲ $9,382
Total Net Assets Fund Balance$1,272,955$1,282,337▲ $9,382
Total Liabilities and Net Assets / Fund Balance$1,322,483$1,305,508▼ $16,975

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$356,955$489,923$846,878
Equipment$6,517$451,453$457,970
Other Land Buildings$16,382$76,198$92,580
Land$60,000-$60,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Steve EgyedTraining CoordinatorFT$73,202$34,649$107,851

Board Members and Trustees

NameTitle
Robert KleinChair - New/trustee - Past
Michael TaffSECT'Y - NEW/CHAIR - PAST
Daryl PendergrassTrustee
Derrick AmburgTrustee
John TaylorTrustee
William HaaseTrustee
Tye NolandTRUSTEE - NEW/SECT'Y - PAST
Donald LodeTrustee - Past
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$630,186
Investment Income
$17,709
Other Revenue
$13,620
Change in Net Assets
$22,692

Audited Revenue Reconciliation

Revenue per Audited Statements
$658,150
Revenue Not Reported on Financial Statements
$3,365
Revenue Not Reported on Form 990
$-13,310
Total Revenue per Audited Statements
$644,840
Total Revenue per Form 990
$661,515
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$331,947
Salaries, Compensation, and Employee Benefits$306,876
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$111,434$30,692-$142,126
Current Officers, Directors, Trustees, and Key Employees$106,192--$106,192
Office Expenses$9,539$30,842-$40,381
Depreciation Depletion$26,100$3,788-$29,888
Payroll Taxes$25,940$2,519-$28,459
Other Employee Benefits$4,275$12,791-$17,066
Insurance-$17,019-$17,019
Conferences and Meetings-$16,881-$16,881
Fees for Services Accounting-$15,858-$15,858
Occupancy$11,380$1,909-$13,289
Pension Plan Contributions$3,265$9,768-$13,033
Advertising-$7,741-$7,741
Fees for Services Legal-$6,914-$6,914
Other Expenses$3,619$1,672-$3,619
Fees for Service Investment Mgmnt Fees-$3,365-$3,365
All Other Expenses$1,181--$1,181
Total Functional Expenses$477,064$161,759$0$638,823

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$638,823
Expenses per Audited Statements$635,458
Total Expenses per Audited Statements$635,458
Expenses Not Reported on Financial Statements$3,365
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
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

Governance Explanations

Form 990, Part VI, Section A, Line 8B

The fund does not have a segregated committee which acts on behalf of the governing body.

Form 990, Part VI, Section B, Line 11

The form 990 is provided to the entire board of trustees and training coordinator prior to filing. After the board's review and approval, the form is signed and filed.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest statement and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
South Bend & Vicinity Electrical Joint
EIN
35-6059198
Phone
5742331721
Address
56365 PEPPERMINT ROAD, SOUTH BEND, IN 46619-4584

Signing Officer

Name
Steve Egyed
Title
Training Coordinator
Phone
5742331721
Signed
2016-04-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Taff
Formed
1966
Legal Domicile
In
Voting Board Members
7
Independent Board Members
7
Employees
29
Volunteers
0

Preparer

Firm
Legacy Professionals Llp
Address
222 INDIANAPOLIS BLVD SUITE 103, SCHERERVILLE, IN 46375
Preparer
Eric Wallin
Phone
2198361065
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The fund files form 990, return of organization exempt from income tax. The fund's returns are subject to examination by the internal revenue services until the applicable statute of limitations expires.

Raw XML AppendixShowing 400 of 428 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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IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1IVY TECH
IRS990/ProgramServiceRevenueGrp/Desc2BOOK REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0466481
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt193862
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt269843
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0466481
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt193862
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt269843
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt019031
IRS990/PYOtherExpensesAmt0208852
IRS990/PYOtherRevenueAmt03568
IRS990/PYProgramServiceRevenueAmt0476859
IRS990/PYRevenuesLessExpensesAmt012416
IRS990/PYSalariesCompEmpBnftPaidAmt0278190
IRS990/PYTotalExpensesAmt0487042
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0499458
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt022692
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0630186
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0273335
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0253939
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0356955
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0489923
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0846878
IRS990ScheduleD/EquipmentGrp/BookValueAmt06517
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0451453
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0457970
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt03365
IRS990ScheduleD/ExpensesSubtotalAmt0635458
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt03365
IRS990ScheduleD/InvestmentExpensesNotIncldAmt03365
IRS990ScheduleD/LandGrp/BookValueAmt060000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt060000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-13310
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt016382
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt076198
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt092580
IRS990ScheduleD/RevenueNotReportedAmt0-13310
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt03365
IRS990ScheduleD/RevenueSubtotalAmt0658150
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FUND FILES FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX. THE FUND'S RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICES UNTIL THE APPLICABLE STATUTE OF LIMITATIONS EXPIRES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0439854
IRS990ScheduleD/TotalExpensesPerForm990Amt0638823
IRS990ScheduleD/TotalRevenuePerForm990Amt0661515
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0644840
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0635458
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0PUBLISHED IN MAJOR NEWPAPERS AT LEAST TWICE ANNUALLY.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FUND DOES NOT HAVE A SEGREGATED COMMITTEE WHICH ACTS ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PROVIDED TO THE ENTIRE BOARD OF TRUSTEES AND TRAINING COORDINATOR PRIOR TO FILING. AFTER THE BOARD'S REVIEW AND APPROVAL, THE FORM IS SIGNED AND FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST STATEMENT AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01322483
IRS990/TotalAssetsEOYAmt01305508
IRS990/TotalAssetsGrp/BOYAmt01322483
IRS990/TotalAssetsGrp/EOYAmt01305508
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt029
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0161759
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0477064
IRS990/TotalFunctionalExpensesGrp/TotalAmt0638823
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt049528
IRS990/TotalLiabilitiesEOYAmt023171
IRS990/TotalLiabilitiesGrp/BOYAmt049528
IRS990/TotalLiabilitiesGrp/EOYAmt023171
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01272955
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01282337
IRS990/TotalOtherCompensationAmt034649
IRS990/TotalProgramServiceExpensesAmt0477064
IRS990/TotalProgramServiceRevenueAmt0630186
IRS990/TotalReportableCompFromOrgAmt073202
IRS990/TotalRevenueGrp/ExclusionAmt031329
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0630186
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0661515
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01322483
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01305508
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01272955
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01282337
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt056365 PEPPERMINT ROAD
IRS990/USAddress/CityNm0SOUTH BEND
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd0466194584
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.JATC153.COM
IRS990/WhistleblowerPolicyInd01

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.76$0.23$1.53$1.32$1.23$0.09
2023Detailed filing. Detailed filing data is available for this year.$1.46$0.06$1.40$0.95$1.03$0.08
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.53$0.06$1.47$0.87$0.92$0.06
2021Detailed filing. Detailed filing data is available for this year.$1.66$0.04$1.61$0.83$0.90$0.07
2020Detailed filing. Detailed filing data is available for this year.$1.70$0.05$1.65$0.78$0.75$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.64$0.05$1.60$0.87$0.88$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.72$0.13$1.59$0.88$0.82$0.06
2017Detailed filing. Detailed filing data is available for this year.$1.59$0.04$1.55$1.04$0.86$0.18
2016Detailed filing. Detailed filing data is available for this year.$1.48$0.11$1.37$0.81$0.73$0.08
2015Detailed filing. Detailed filing data is available for this year.$1.31$0.02$1.28$0.66$0.64$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.32$0.05$1.27$0.50$0.49$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.27$0.01$1.26$0.48
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.26$0.01$1.25$0.48