Liabilities / Assets
78th percentile
Higher debt load relative to assets than 78% of similar nonprofits.
990 • Fiscal year 2014 • EIN 38-2785195
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
78th percentile
Higher debt load relative to assets than 78% of similar nonprofits.
Liabilities / Revenue
80th percentile
Higher debt load relative to revenue than 80% of similar nonprofits.
Net Margin
48th percentile
Higher net margin than 48% of similar nonprofits.
Top Officer Pay
98th percentile
Higher top officer pay than 98% of similar nonprofits.
Top officer pay equals 45.8% of source-year revenue.
Asset Growth
37th percentile
Faster asset growth than 37% of similar nonprofits.
Revenue Growth
73rd percentile
Faster revenue growth than 73% of similar nonprofits.
Assets
Down$327,637
Down $5,552 (-1.7%) from 2013
Net Assets
Down$316,949
Down $12,346 (-3.7%) from 2013
Liabilities
Up$10,688
Up $6,794 (+174%) from 2013
Revenue
Up$278,491
Up $21,494 (+8.4%) from 2013
Expenses
Up$271,474
Up $7,952 (+3.0%) from 2013
Net Income
Up$7,017
Up $13,542 (+208%) from 2013
Electrical apprentice training
Apprenticeship and training for electrical workers in southwest michigan
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $329,295 | $316,949 | ▼ $12,346 |
| Savings and Temporary Cash Investments | $217,268 | $229,816 | ▲ $12,548 |
| Accounts Receivable | - | $52,161 | - |
| Land, Buildings, and Equipment, Net | $115,921 | $45,660 | ▼ $70,261 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $333,189 | $327,637 | ▼ $5,552 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $3,894 | $6,751 | ▲ $2,857 |
| Deferred Revenue | - | $3,937 | - |
| Total Liabilities | $3,894 | $10,688 | ▲ $6,794 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $329,295 | $316,949 | ▼ $12,346 |
| Total Liabilities and Net Assets / Fund Balance | $333,189 | $327,637 | ▼ $5,552 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $42,721 | $8,289 | $51,010 |
| Equipment | $2,939 | $10,305 | $13,244 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Morris Applebey | Training Director | FT | $94,580 | $32,920 | $127,500 |
| Kraig Lee | Union Representative | - | - | $110,356 | $110,356 |
| Name | Title |
|---|---|
| Chad Hunt | Chairman |
| Craig Nuyen | Contractor Representative |
| Steve Tishhouse | Contractor Representative |
| Edwin Strum | Secretary/treasurer |
| Fred Ruaker | Union Representative |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $190,710 |
| Other Expenses | $80,764 |
| 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 | - | - | - | $94,580 |
| Other Salaries and Wages | - | - | - | $36,938 |
| Other Employee Benefits | - | - | - | $30,062 |
| Pension Plan Contributions | - | - | - | $18,994 |
| Payroll Taxes | - | - | - | $10,136 |
| Fees for Services Accounting | - | - | - | $7,502 |
| Insurance | - | - | - | $5,920 |
| Occupancy | - | - | - | $5,675 |
| Information Technology | - | - | - | $2,808 |
| Depreciation Depletion | - | - | - | $2,600 |
| Office Expenses | - | - | - | $2,254 |
| Other Expenses | - | - | - | $1,179 |
| Fees for Services Other | - | - | - | $964 |
| Advertising | - | - | - | $770 |
| Conferences and Meetings | - | - | - | $332 |
| Fees for Services Legal | - | - | - | $9 |
| Total Functional Expenses | $0 | $0 | $0 | $271,474 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $271,474 |
| Total Expenses per Audited Statements | $271,474 |
| Total Expenses per Form 990 | $271,474 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Form 990 is reviewed by the jatc training director and office manager prior to filing”
“To ensure the organization operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews shall be conducted. The periodic reviews shall, at a minimum, include the following subjects: a. Whether compensation arrangements and benefits are reasonable, based on competent survey information, and the result of arm's length bargaining. B. Whether partnerships, joint ventures, and arrangements with management organizations conform to the organization's written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further charitable purposes and do not result in inurnment, impermissible private benefit or in an excess benefit transaction.”
“Compensation for the training director and instructors is determined by the collective bargining agreement for inside wireman”
“All governing documents (including training standards, apprentice policies, conflict of interest policy, whistleblower policy, and retention schedules) and annual audit financial statements are available upon requested at the jatc office.”
“Change 990 reporting from cash to accrual basis: cash -1,252. Receivables 59,059. Capital assets -67,661. Payables -5,779. Unearned revenues -3,730.”
“The plan is exempt from federal income tax under section 501(a) as a plan described in section 501(c)(5) of the internal revenue code. However, the plan is subject to federal and state income tax on any unrelated business taxable income. For 2014 and 2013, the plan did not have any unrelated business taxable income. Management believes that the plan continues to operate in accordance with regulations governing demonstration of its exempt purpose and identification of the nature and extent of unrelated business taxable income. Income tax returns for all years within federal statutes of limitation remain open to examination.”
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 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 3894 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 6751 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 52161 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | APPRENTICESHIP AND TRAINING FOR ELECTRICAL WORKERS IN SOUTHWEST MICHIGAN |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 770 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | MORRIS APPLEBEY |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2693884434 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3641 E CORK STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | KALAMAZOO |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 49001 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 94580 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 332 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1316 |
| IRS990/CYOtherExpensesAmt | 0 | 80764 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 277175 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 7017 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 190710 |
| IRS990/CYTotalExpensesAmt | 0 | 271474 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 278491 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 3937 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 2600 |
| IRS990/Desc | 0 | TRAINING APPRENTICES TO BECOME INSIDE JOURNEYMAN WIREMAN; 5 YEAR PROGRAM; APPROXIMATELY 45 INDIVIDUALS ENROLLED IN PROGRAM. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 5 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/ExpenseAmt | 0 | 203091 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 7502 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 9 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 964 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 40.00 |
| 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/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 31009 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 32920 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | EDWIN STRUM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | FRED RUAKER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | KRAIG LEE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | STEVE TISHHOUSE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | CHAD HUNT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | CRAIG NUYEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MORRIS APPLEBEY |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 94580 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 79347 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | SECRETARY/TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | UNION REPRESENTATIVE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | UNION REPRESENTATIVE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | CONTRACTOR REPRESENTATIVE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | CONTRACTOR REPRESENTATIVE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRAINING DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1945 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 278491 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 2808 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 5920 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 1316 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1316 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 18594 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 115921 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 45660 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 64254 |
| IRS990/LegalDomicileStateCd | 0 | MI |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | APPRENTICESHIP AND TRAINING FOR ELECTRICAL WORKERS IN SOUTHWEST MICHIGAN |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 329295 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 316949 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 5675 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 2254 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -19363 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 30062 |
| IRS990/OtherExpensesGrp/Desc | 0 | EDUCATION MATERIALS |
| IRS990/OtherExpensesGrp/Desc | 1 | EQUIPMENT MAINTENANCE |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 50751 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 1179 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 36938 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 10136 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 18994 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | MORRIS APPLEBEY |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 525100 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CONTRACTOR CONTRIBUTIO |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | APPRENTICE FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | TRACKING SERVICES FOR |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 204793 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 46699 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 25683 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 204793 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 46699 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 25683 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 24696 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 1257 |
| IRS990/PYOtherExpensesAmt | 0 | 79834 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 255740 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -6525 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 158992 |
| IRS990/PYTotalExpensesAmt | 0 | 263522 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 256997 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 7017 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 329295 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 316949 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 217268 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 229816 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 2939 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 10305 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 13244 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 271474 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 42721 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 8289 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 51010 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 278491 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE PLAN IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(A) AS A PLAN DESCRIBED IN SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. HOWEVER, THE PLAN IS SUBJECT TO FEDERAL AND STATE INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. FOR 2014 AND 2013, THE PLAN DID NOT HAVE ANY UNRELATED BUSINESS TAXABLE INCOME. MANAGEMENT BELIEVES THAT THE PLAN CONTINUES TO OPERATE IN ACCORDANCE WITH REGULATIONS GOVERNING DEMONSTRATION OF ITS EXEMPT PURPOSE AND IDENTIFICATION OF THE NATURE AND EXTENT OF UNRELATED BUSINESS TAXABLE INCOME. INCOME TAX RETURNS FOR ALL YEARS WITHIN FEDERAL STATUTES OF LIMITATION REMAIN OPEN TO EXAMINATION. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 45660 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 271474 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 278491 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 278491 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 271474 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | NEWSPAPER ADS / LOCAL UNION POSTINGS |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | NO SOLICITED CONTRIBUTIONS |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, PART I, LINE 4 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | FORM 990 IS REVIEWED BY THE JATC TRAINING DIRECTOR AND OFFICE MANAGER PRIOR TO FILING |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | TO ENSURE THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: A. WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION, AND THE RESULT OF ARM'S LENGTH BARGAINING. B. WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO THE ORGANIZATION'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES AND DO NOT RESULT IN INURNMENT, IMPERMISSIBLE PRIVATE BENEFIT OR IN AN EXCESS BENEFIT TRANSACTION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | COMPENSATION FOR THE TRAINING DIRECTOR AND INSTRUCTORS IS DETERMINED BY THE COLLECTIVE BARGINING AGREEMENT FOR INSIDE WIREMAN |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ALL GOVERNING DOCUMENTS (INCLUDING TRAINING STANDARDS, APPRENTICE POLICIES, CONFLICT OF INTEREST POLICY, WHISTLEBLOWER POLICY, AND RETENTION SCHEDULES) AND ANNUAL AUDIT FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUESTED AT THE JATC OFFICE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | CHANGE 990 REPORTING FROM CASH TO ACCRUAL BASIS: CASH -1,252. RECEIVABLES 59,059. CAPITAL ASSETS -67,661. PAYABLES -5,779. UNEARNED REVENUES -3,730. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART XI, LINE 9: |
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| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS LOCAL 131 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 380679215 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(5) |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | LOCAL UNION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 3641 E CORK STREET |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | KALAMAZOO |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 49001 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 1 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 333189 |
| IRS990/TotalAssetsEOYAmt | 0 | 327637 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 333189 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 327637 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 5 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 271474 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 3894 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 10688 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 3894 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 10688 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 329295 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 316949 |
| IRS990/TotalOtherCompensationAmt | 0 | 63929 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 203091 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 277175 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 94580 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 1316 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 277175 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 278491 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 333189 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 327637 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 79347 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 3641 E CORK STREET |
| IRS990/USAddress/CityNm | 0 | KALAMAZOO |
| IRS990/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990/USAddress/ZIPCd | 0 | 49001 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 6 |
| IRS990/WebsiteAddressTxt | 0 | WWW.KALAMAZOOJATC.COM |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2016-04-25 22:37:26Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | CHAD HUNT |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TRAINING DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2693884434 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-08-31 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | INTERNATIONAL BROTHERHOOD OF ELECTRICAL |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | LOCAL 131 KJATC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | INTE |
| ReturnHeader/Filer/EIN | 0 | 382785195 |
| ReturnHeader/Filer/PhoneNum | 0 | 2693884434 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 3641 E CORK STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | KALAMAZOO |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 49001 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 381947639 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | SIEGFRIED CRANDALL PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 246 EAST KILGORE ROAD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | KALAMAZOO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 490025599 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2693814970 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2015-08-31 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | STEVEN J BRYER |
| ReturnHeader/ReturnTs | 0 | 2015-09-03T07:56:20-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2014-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2014-12-31 |
| ReturnHeader/TaxYr | 0 | 2014 |
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Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.