Civic Intelligence

Lansing Electrical Joint Apprenticeship & Training Trust

990 • Fiscal year 2015 • EIN 38-6157466

Jan 01, 2015 to Dec 31, 2015 • Filed on Oct 12, 2016

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

13th percentile

0.00x

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

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

Liabilities / Revenue

13th percentile

0.00x

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

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

Net Margin

64th percentile

8.0%

Higher net margin than 64% of similar nonprofits.

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

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

69th percentile

7.7%

Faster asset growth than 69% of similar nonprofits.

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

Revenue Growth

79th percentile

24%

Faster revenue growth than 79% of similar nonprofits.

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

Assets

Up

$725,256

Up $52,090 (+7.7%) from 2014

Net Assets

Up

$725,256

Up $52,090 (+7.7%) from 2014

Liabilities

Flat

$0

Flat from 2014

Revenue

Up

$656,248

Up $129,049 (+24%) from 2014

Expenses

Up

$603,572

Up $115,391 (+24%) from 2014

Net Income

Up

$52,676

Up $13,658 (+35%) from 2014

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

2015

Assets$725,256
Liabilities$0
Net Assets$725,256

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

2015

Revenue$656,248
Expenses$603,572
Net Income$52,676
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Oct 12, 2016
Return Version
2015v2.1
Gross Receipts
$1,283,208
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$548,760$600,330▲ $51,570
Savings and Temporary Cash Investments$104,293$95,328▼ $8,965
Cash and Non-Interest-Bearing Accounts$20,113$29,598▲ $9,485
Total Assets$673,166$725,256▲ $52,090
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$673,166$725,256▲ $52,090
Total Net Assets Fund Balance$673,166$725,256▲ $52,090
Total Liabilities and Net Assets / Fund Balance$673,166$725,256▲ $52,090
Compensation and Service Providers

Board Members and Trustees

NameTitle
Bryan BentonChairman
Anthony FryerTrustee
David SwanTrustee
Horace HullTrustee
Tom EastwoodTrustee
Andrew BatesSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$98,010
Program Service Revenue
$504,947
Investment Income
$51,282
Other Revenue
$2,009
All Other Contributions
$98,010
Change in Net Assets
$52,676

Audited Revenue Reconciliation

Revenue per Audited Statements
$656,248
Total Revenue per Audited Statements
$656,248
Total Revenue per Form 990
$656,248
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$310,005
Salaries, Compensation, and Employee Benefits$293,567
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$155,921$21,262-$177,183
Pension Plan Contributions$54,718$7,462-$62,180
Fees for Services Other$41,781$5,697-$47,478
Other Employee Benefits$34,556$4,712-$39,268
Conferences and Meetings$21,625$2,949-$24,574
Occupancy$18,346$2,502-$20,848
Payroll Taxes$13,144$1,792-$14,936
Fees for Services Accounting$9,107$1,242-$10,349
Office Expenses$8,210$1,120-$9,330
Insurance$6,732$918-$7,650
Other Expenses$5,011$683-$5,694
Travel$4,165$568-$4,733
Advertising$2,112$288-$2,400
All Other Expenses$843$115-$958
Fees for Services Legal$608$83-$691
Total Functional Expenses$531,143$72,429$0$603,572

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$603,572
Total Expenses per Audited Statements$603,572
Total Expenses per Form 990$603,572
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
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, 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
David Swan
Title
Chairman
Phone
5174839688
Signed
2016-10-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Swan
Formed
1948
Legal Domicile
Mi
Voting Board Members
6
Independent Board Members
6
Employees
8
Volunteers
19

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 0
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt012285
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt08091
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt010366
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt012324
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0506956
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0462186
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0381776
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0355662
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0376289
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt010366
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0355662
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0366028
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02240192
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/TotalExpensesPerForm990Amt0603572
IRS990ScheduleD/TotalRevenuePerForm990Amt0656248
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0656248
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0603572
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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
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IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0531143
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IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalProgramServiceRevenueAmt0504947
IRS990/TotalRevenueGrp/ExclusionAmt051282
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0506956
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0656248
IRS990/TotalVolunteersCnt019
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IRS990/TravelGrp/ManagementAndGeneralAmt0568
IRS990/TravelGrp/ProgramServicesAmt04165
IRS990/TravelGrp/TotalAmt04733
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0673166
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0725256
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/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID SWAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum05174839688
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-10-12
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
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048917
ReturnHeader/PreparerPersonGrp/PhoneNum05173239500

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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