Civic Intelligence

Lansing Electrical Joint Apprenticeship & Training Trust

990 • Fiscal year 2014 • EIN 38-6157466

Jan 01, 2014 to Dec 31, 2014 • Filed on Aug 07, 2015

PO Box 40010Lansing, MI 48901

(517) 483-9688

Siviq Scores

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

Liabilities / Assets

24th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

24th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

61st percentile

7.4%

Higher net margin than 61% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2014

Asset Growth

60th percentile

6.0%

Faster asset growth than 60% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

77th percentile

27%

Faster revenue growth than 77% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Up

$673,166

Up $37,953 (+6.0%) from 2013

Net Assets

Up

$673,166

Up $39,018 (+6.2%) from 2013

Liabilities

Down

$0

Down $1,065 (-100%) from 2013

Revenue

Up

$527,199

Up $112,243 (+27%) from 2013

Expenses

Up

$488,181

Up $84,015 (+21%) from 2013

Net Income

Up

$39,018

Up $28,228 (+262%) from 2013

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $593,657Liabilities 2010: $1,079Net Assets 2010: $592,5782010Assets 2011: $618,791Liabilities 2011: $1,219Net Assets 2011: $617,5722011Assets 2012: $624,411Liabilities 2012: $1,053Net Assets 2012: $623,3582012Assets 2013: $635,213Liabilities 2013: $1,065Net Assets 2013: $634,1482013Assets 2014: $673,166Liabilities 2014: $0Net Assets 2014: $673,1662014Assets 2015: $725,256Liabilities 2015: $0Net Assets 2015: $725,2562015Assets 2016: $814,704Liabilities 2016: $0Net Assets 2016: $814,7042016Assets 2017: $772,371Liabilities 2017: $0Net Assets 2017: $772,3712017Assets 2018: $743,157Liabilities 2018: $0Net Assets 2018: $743,1572018Assets 2019: $797,849Liabilities 2019: $0Net Assets 2019: $797,8492019Assets 2020: $1,032,938Liabilities 2020: $0Net Assets 2020: $1,032,9382020Assets 2021: $1,380,089Liabilities 2021: $0Net Assets 2021: $1,380,0892021Assets 2022: $1,530,147Liabilities 2022: $0Net Assets 2022: $1,530,1472022Assets 2023: $1,941,408Liabilities 2023: $0Net Assets 2023: $1,941,4082023Assets 2024: $3,274,453Liabilities 2024: $0Net Assets 2024: $3,274,4532024

Highlighted filing

2014

Assets$673,166
Liabilities$0
Net Assets$673,166

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $412,7702010Expenses 2011: $363,6192011Expenses 2012: $360,2422012Revenue 2013: $414,956Expenses 2013: $404,166Net Income 2013: $10,7902013Revenue 2014: $527,199Expenses 2014: $488,181Net Income 2014: $39,0182014Revenue 2015: $656,248Expenses 2015: $603,572Net Income 2015: $52,6762015Revenue 2016: $766,530Expenses 2016: $677,082Net Income 2016: $89,4482016Revenue 2017: $718,851Expenses 2017: $761,184Net Income 2017: -$42,3332017Revenue 2018: $710,269Expenses 2018: $739,483Net Income 2018: -$29,2142018Revenue 2019: $781,822Expenses 2019: $727,130Net Income 2019: $54,6922019Revenue 2020: $966,729Expenses 2020: $731,640Net Income 2020: $235,0892020Revenue 2021: $1,099,627Expenses 2021: $752,476Net Income 2021: $347,1512021Revenue 2022: $1,030,264Expenses 2022: $880,206Net Income 2022: $150,0582022Revenue 2023: $1,425,576Expenses 2023: $1,014,315Net Income 2023: $411,2612023Revenue 2024: $2,649,819Expenses 2024: $1,316,774Net Income 2024: $1,333,0452024

Highlighted filing

2014

Revenue$527,199
Expenses$488,181
Net Income$39,018
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Aug 7, 2015
Return Version
2014v5.0
Gross Receipts
$527,199
Mission and Program Overview

Mission

To provide training to educate the apprentices and journeyman of the international brotherhood of electrical workers local union 665 and the national electrical contractors association, lansing division, michigan chapter; insuring and providing the electrical construction industry with the most highly trained and highly skilled workforce possible.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$246,745$548,760▲ $302,015
Savings and Temporary Cash Investments$369,024$104,293▼ $264,731
Cash and Non-Interest-Bearing Accounts$19,444$20,113▲ $669
Total Assets$635,213$673,166▲ $37,953
Liabilities
Other Liabilities$1,065--
Total Liabilities$1,065$0▼ $1,065
Net Assets / Fund Balance
Unrestricted Net Assets$634,148$673,166▲ $39,018
Total Net Assets Fund Balance$634,148$673,166▲ $39,018
Total Liabilities and Net Assets / Fund Balance$635,213$673,166▲ $37,953
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$12,285
Program Service Revenue
$462,105
Investment Income
$52,728
Other Revenue
$81
All Other Contributions
$12,285
Change in Net Assets
$39,018

Audited Revenue Reconciliation

Revenue per Audited Statements
$527,199
Total Revenue per Audited Statements
$527,199
Total Revenue per Form 990
$527,199
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$265,804
Other Expenses$222,377
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$141,850$19,343-$161,193
Pension Plan Contributions$48,014$6,547-$54,561
Other Employee Benefits$29,343$4,001-$33,344
Fees for Services Other$25,627$3,495-$29,122
Occupancy$21,404$2,919-$24,323
Payroll Taxes$14,701$2,005-$16,706
Conferences and Meetings$14,465$1,972-$16,437
Travel$11,991$1,635-$13,626
Office Expenses$11,475$1,564-$13,039
Advertising$6,864$936-$7,800
Insurance$6,808$928-$7,736
Fees for Services Accounting$6,160$840-$7,000
Other Expenses$3,761$513-$4,274
All Other Expenses$1,363$186-$1,549
Fees for Services Legal$906$124-$1,030
Total Functional Expenses$429,600$58,581$0$488,181

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$488,181
Total Expenses per Audited Statements$488,181
Total Expenses per Form 990$488,181
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
Yes
Audit committee
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, Page 6, Part VI, Line 7A

The organization is controlled and administered by a board of trustees, which consists of six members. Three members are appointed in writing by the national electrical contractors association, inc., lansing division, michigan chapter, and three members are appointed in writing by the international brotherhood of electrical workers local union 665. At all times, the trustees appointed by the lansing division, michigan chapter, national electrical contractors association, inc., have three votes and the trustees appointed by the local union 665 of the international brotherhood of electrical workers have three votes.

Form 990, Page 6, Part VI, Line 11B

The governing board receives a copy of form 990 to review at one of their monthly board meetings.

Form 990, Page 6, Part VI, Line 12C

The conflict of interest policy covers any director, principal officer, or member of a committee with governing board delegated powers. Upon disclosure of an actual or possible conflict of interest, the interested person shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon by the remaining board or committee members. If they decide that an actual or possible conflict of interest exists, the interested person shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the conflict of interest. If the governing board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. If, after hearing the member's response and making further investigation as warranted by the circumstances, the governing board or committee determines the member has failed to disclose an acutal or possible conflict of interest, it shall take appropriate disciplinary and corrective action.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Lansing Electrical Joint Apprentice
EIN
38-6157466
Phone
5174839688
Address
PO BOX 40010, LANSING, MI 48901

Signing Officer

Name
Bryan Benton
Title
Chairman
Phone
5174839688
Signed
2015-08-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bryan Benton
Formed
1948
Legal Domicile
Mi
Voting Board Members
6
Independent Board Members
6
Employees
8
Volunteers
13

Preparer

Firm
Yeo & Yeo Pc
Address
822 CENTENNIAL WAY STE 250, LANSING, MI 48917
Preparer
Charles a Hawes
Phone
5173239500
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To provide training to educate the apprentices and journeyman of the international brotherhood of electrical workers local union 665 and the national electrical contractors association, lansing division, michigan chapter; insuring and providing the electrical construction industry with the most highly trained and highly skilled workforce possible.

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 933
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0936
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0355662
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0376289
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IRS990ScheduleA/InvestmentIncomeCYPct00.02000
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/TotalExpensesPerForm990Amt0488181
IRS990ScheduleD/TotalRevenuePerForm990Amt0527199
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0527199
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0488181
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE TRAINING TO EDUCATE THE APPRENTICES AND JOURNEYMAN OF THE INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS LOCAL UNION 665 AND THE NATIONAL ELECTRICAL CONTRACTORS ASSOCIATION, LANSING DIVISION, MICHIGAN CHAPTER; INSURING AND PROVIDING THE ELECTRICAL CONSTRUCTION INDUSTRY WITH THE MOST HIGHLY TRAINED AND HIGHLY SKILLED WORKFORCE POSSIBLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS CONTROLLED AND ADMINISTERED BY A BOARD OF TRUSTEES, WHICH CONSISTS OF SIX MEMBERS. THREE MEMBERS ARE APPOINTED IN WRITING BY THE NATIONAL ELECTRICAL CONTRACTORS ASSOCIATION, INC., LANSING DIVISION, MICHIGAN CHAPTER, AND THREE MEMBERS ARE APPOINTED IN WRITING BY THE INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS LOCAL UNION 665. AT ALL TIMES, THE TRUSTEES APPOINTED BY THE LANSING DIVISION, MICHIGAN CHAPTER, NATIONAL ELECTRICAL CONTRACTORS ASSOCIATION, INC., HAVE THREE VOTES AND THE TRUSTEES APPOINTED BY THE LOCAL UNION 665 OF THE INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS HAVE THREE VOTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING BOARD RECEIVES A COPY OF FORM 990 TO REVIEW AT ONE OF THEIR MONTHLY BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CONFLICT OF INTEREST POLICY COVERS ANY DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS. UPON DISCLOSURE OF AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE INTERESTED PERSON SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON BY THE REMAINING BOARD OR COMMITTEE MEMBERS. IF THEY DECIDE THAT AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST EXISTS, THE INTERESTED PERSON SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE CONFLICT OF INTEREST. IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACUTAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0429600
IRS990/TotalFunctionalExpensesGrp/TotalAmt0488181
IRS990/TotalGrossUBIAmt00
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IRS990/TravelGrp/ManagementAndGeneralAmt01635
IRS990/TravelGrp/ProgramServicesAmt011991
IRS990/TravelGrp/TotalAmt013626
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0634148
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0673166
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 40010
IRS990/USAddress/CityNm0LANSING
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048901
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.LEJATC.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BRYAN BENTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum05174839688
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-08-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LANSING ELECTRICAL JOINT APPRENTICE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0AND TRAINING COMMITTEE TRUST FUND
ReturnHeader/Filer/BusinessNameControlTxt0LANS
ReturnHeader/Filer/EIN0386157466
ReturnHeader/Filer/PhoneNum05174839688
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 40010
ReturnHeader/Filer/USAddress/CityNm0LANSING
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048901
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382706146
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0YEO & YEO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0822 CENTENNIAL WAY STE 250
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LANSING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.27$0.00$3.27$2.65$1.32$1.33
2023Detailed filing. Detailed filing data is available for this year.$1.94$0.00$1.94$1.43$1.01$0.41
2022Detailed filing. Detailed filing data is available for this year.$1.53$0.00$1.53$1.03$0.88$0.15
2021Detailed filing. Detailed filing data is available for this year.$1.38$0.00$1.38$1.10$0.75$0.35
2020Detailed filing. Detailed filing data is available for this year.$1.03$0.00$1.03$0.97$0.73$0.24
2019Detailed filing. Detailed filing data is available for this year.$0.80$0.00$0.80$0.78$0.73$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.74$0.00$0.74$0.71$0.74$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.77$0.00$0.77$0.72$0.76$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.81$0.00$0.81$0.77$0.68$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.73$0.66$0.60$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.67$0.00$0.67$0.53$0.49$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.64$0.00$0.63$0.41$0.40$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.00$0.62$0.36
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.00$0.62$0.36
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.00$0.59$0.41