Civic Intelligence

Local Union No 125 Jatc Fund

990 • Fiscal year 2022 • EIN 42-6235695

May 01, 2021 to Apr 30, 2022 • Filed on Aug 24, 2022

5101 J Street SWCedar Rapids, IA 52404

(319) 362-9259

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.03x

Higher debt load relative to assets than 42% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

50th percentile

0.08x

Higher debt load relative to revenue than 50% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

51st percentile

7.5%

Higher net margin than 51% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

80th percentile

$133,268

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 6.8% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

27th percentile

-5.9%

Faster asset growth than 27% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

38th percentile

-1.3%

Faster revenue growth than 38% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$4,880,798

Down $304,506 (-5.9%) from 2021

Net Assets

Up

$4,718,143

Up $146,391 (+3.2%) from 2021

Liabilities

Down

$162,655

Down $450,897 (-73%) from 2021

Revenue

Down

$1,959,097

Down $25,660 (-1.3%) from 2021

Expenses

Up

$1,812,706

Up $236,705 (+15%) from 2021

Net Income

Down

$146,391

Down $262,365 (-64%) from 2021

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $4,092,079Liabilities 2011: $59,402Net Assets 2011: $4,032,6772011Assets 2012: $4,087,382Liabilities 2012: $54,591Net Assets 2012: $4,032,7912012Assets 2013: $3,940,599Liabilities 2013: $46,821Net Assets 2013: $3,893,7782013Assets 2014: $3,732,188Liabilities 2014: $90,627Net Assets 2014: $3,641,5612014Assets 2015: $4,431,780Liabilities 2015: $80,715Net Assets 2015: $4,351,0652015Assets 2016: $5,154,482Liabilities 2016: $80,361Net Assets 2016: $5,074,1212016Assets 2017: $5,298,549Liabilities 2017: $141,066Net Assets 2017: $5,157,4832017Assets 2018: $5,044,547Liabilities 2018: $197,564Net Assets 2018: $4,846,9832018Assets 2019: $4,851,311Liabilities 2019: $187,225Net Assets 2019: $4,664,0862019Assets 2020: $4,502,588Liabilities 2020: $339,592Net Assets 2020: $4,162,9962020Assets 2021: $5,185,304Liabilities 2021: $613,552Net Assets 2021: $4,571,7522021Assets 2022: $4,880,798Liabilities 2022: $162,655Net Assets 2022: $4,718,1432022Assets 2023: $4,985,941Liabilities 2023: $138,858Net Assets 2023: $4,847,0832023Assets 2024: $4,894,136Liabilities 2024: $197,601Net Assets 2024: $4,696,5352024Assets 2025: $4,805,125Liabilities 2025: $161,042Net Assets 2025: $4,644,0832025

Highlighted filing

2022

Assets$4,880,798
Liabilities$162,655
Net Assets$4,718,143

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,371,5902011Revenue 2012: $1,369,888Expenses 2012: $1,369,774Net Income 2012: $1142012Expenses 2013: $1,295,7122013Revenue 2014: $1,177,254Expenses 2014: $1,429,471Net Income 2014: -$252,2172014Revenue 2015: $2,096,411Expenses 2015: $1,387,990Net Income 2015: $708,4212015Revenue 2016: $2,491,958Expenses 2016: $1,768,902Net Income 2016: $723,0562016Revenue 2017: $1,818,053Expenses 2017: $1,734,691Net Income 2017: $83,3622017Revenue 2018: $1,327,922Expenses 2018: $1,638,422Net Income 2018: -$310,5002018Revenue 2019: $1,439,418Expenses 2019: $1,622,315Net Income 2019: -$182,8972019Revenue 2020: $1,333,081Expenses 2020: $1,834,171Net Income 2020: -$501,0902020Revenue 2021: $1,984,757Expenses 2021: $1,576,001Net Income 2021: $408,7562021Revenue 2022: $1,959,097Expenses 2022: $1,812,706Net Income 2022: $146,3912022Revenue 2023: $1,968,399Expenses 2023: $1,839,459Net Income 2023: $128,9402023Revenue 2024: $1,925,687Expenses 2024: $2,076,235Net Income 2024: -$150,5482024Revenue 2025: $2,188,015Expenses 2025: $2,240,467Net Income 2025: -$52,4522025

Highlighted filing

2022

Revenue$1,959,097
Expenses$1,812,706
Net Income$146,391
Jump To
Filing Snapshot
Filing Period
May 1, 2021 to Apr 30, 2022
Signed
Aug 24, 2022
Return Version
2021v4.0
Gross Receipts
$1,959,097
Mission and Program Overview

Mission

To provide plumbing and pipefitting training for apprentices and journeymen in eastern iowa.

To provide plumbing and pipefitting training for apprentices and journeymen in eastern iowa. It is a collectively bargained multiemployer plan.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,315,966$2,401,424▲ $85,458
Savings and Temporary Cash Investments$2,483,657$1,994,357▼ $489,300
Cash and Non-Interest-Bearing Accounts$193,596$195,510▲ $1,914
Pledges and Grants Receivable$58,820$142,578▲ $83,758
Accounts Receivable$113,934$126,199▲ $12,265
Prepaid Expenses and Deferred Charges$19,331$20,730▲ $1,399
Total Assets$5,185,304$4,880,798▼ $304,506
Liabilities
Unsecured Notes Loans Payable$401,987--
Accounts Payable and Accrued Expenses$121,493$154,565▲ $33,072
Other Liabilities$84,153--
Deferred Revenue$5,919$8,090▲ $2,171
Total Liabilities$613,552$162,655▼ $450,897
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,571,752$4,718,143▲ $146,391
Total Net Assets Fund Balance$4,571,752$4,718,143▲ $146,391
Total Liabilities and Net Assets / Fund Balance$5,185,304$4,880,798▼ $304,506

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,836,656$1,300,493$3,137,149
Equipment$404,397$966,279$1,370,676
Land$160,371-$160,371
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dustin AshmoreTraining DirectorFT$93,392$39,876$133,268
Charles DavisTraining DirectorFT$42,647$18,274$60,921
Pat OldhamTrustee-$2,184-$2,184
Jeff TaylorAlternate Tr-$393-$393

Board Members and Trustees

NameTitle
Randy StaabChairman/tru
Brad BreckeTrustee
Jeff KoeppelTrustee
Jim GermaineTrustee
Justin WunderlichTrustee
Dan WilleAlternate Tr
Dave HustonAlternate Tr
Joseph KieckseeAlternate Tr
Mike Sadler IiAlternate Tr
Scot StoltenbergAlternate Tr
Revenue and Support

Revenue Composition

Contributions and Grants
$83,758
Program Service Revenue
$1,455,104
Investment Income
$2,024
Other Revenue
$418,211
Change in Net Assets
$146,391

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,959,097
Total Revenue per Audited Statements
$1,959,097
Total Revenue per Form 990
$1,959,097
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$927,163
Other Expenses$885,543
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$452,738$37,561-$490,299
Occupancy$170,420$8,969-$179,389
Current Officers, Directors, Trustees, and Key Employees-$162,872-$162,872
Depreciation Depletion$153,965$8,103-$162,068
Other Employee Benefits$128,204$8,183-$136,387
Pension Plan Contributions$76,829$15,108-$91,937
Fees for Services Accounting-$56,007-$56,007
Payroll Taxes$34,539$11,129-$45,668
Information Technology$4,197$37,775-$41,972
Fees for Services Legal-$39,111-$39,111
Insurance$35,961$1,199-$37,160
Office Expenses$2,992$26,932-$29,924
Other Expenses$49,955$12,523-$12,523
Conferences and Meetings$4,649$202-$4,851
Travel$2,596$1,337-$3,933
Advertising$3,525--$3,525
All Other Expenses$3,157--$3,157
Interest-$183-$183
Total Functional Expenses$1,385,512$427,194$0$1,812,706

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,812,706
Total Expenses per Audited Statements$1,812,706
Total Expenses per Form 990$1,812,706
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 35% controlled entity
No
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
Yes
Other officer compensation reviewed
Yes
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 11B

The trustees review the 990 before it is filed.

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

The training director and the trustees review compliance.

Form 990, Page 6, Part VI, Line 15A

COLLECTIVE BARGAINING.

Form 990, Page 6, Part VI, Line 15B

COLLECTIVE BARGAINING.

Form 990, Page 6, Part VI, Line 19

Upon request and published on guidestar.org website.

Filing and Contact Details

Filer

Filer Name
Local 125 Jatc Fund
EIN
42-6235695
Phone
3193629259
Address
5101 J STREET SW, CEDAR RAPIDS, IA 52404

Signing Officer

Name
Dustin Ashmore
Title
Training Director
Phone
3193629259
Signed
2022-08-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dustin Ashmore
Formed
2002
Legal Domicile
Ia
Voting Board Members
6
Independent Board Members
6
Employees
11

Preparer

Firm
Deboer & Associates Pc
Address
17330 WRIGHT ST STE 100, OMAHA, NE 68130-2157
Preparer
Chris Wassenaar
Phone
4023335200
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

Management of the organization believes that the organization has taken no uncertain tax positions that require adjustment to the financial statements in order to comply with the provisions of this guidance. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The plan's open tax years for the prior three years are subject to examination by the internal revenue service.

Raw XML AppendixShowing 400 of 460 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0121493
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0154565
IRS990/AccountsReceivableGrp/BOYAmt0113934
IRS990/AccountsReceivableGrp/EOYAmt0126199
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE PLUMBING AND PIPEFITTING TRAINING FOR APPRENTICES AND JOURNEYMEN IN EASTERN IOWA. IT IS A COLLECTIVELY BARGAINED MULTIEMPLOYER PLAN.
IRS990/AdvertisingGrp/ProgramServicesAmt03525
IRS990/AdvertisingGrp/TotalAmt03525
IRS990/AllOtherExpensesGrp/ProgramServicesAmt03157
IRS990/AllOtherExpensesGrp/TotalAmt03157
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0DUSTIN ASHMORE
IRS990/BooksInCareOfDetail/PhoneNum03193629259
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt05101 J ST SW
IRS990/BooksInCareOfDetail/USAddress/CityNm0CEDAR RAPIDS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd052404
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0193596
IRS990/CashNonInterestBearingGrp/EOYAmt0195510
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0162872
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0162872
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt0202
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt04649
IRS990/ConferencesMeetingsGrp/TotalAmt04851
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt083758
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt02024
IRS990/CYOtherExpensesAmt0885543
IRS990/CYOtherRevenueAmt0418211
IRS990/CYProgramServiceRevenueAmt01455104
IRS990/CYRevenuesLessExpensesAmt0146391
IRS990/CYSalariesCompEmpBnftPaidAmt0927163
IRS990/CYTotalExpensesAmt01812706
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01959097
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt05919
IRS990/DeferredRevenueGrp/EOYAmt08090
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt08103
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0153965
IRS990/DepreciationDepletionGrp/TotalAmt0162068
IRS990/Desc0TRAINING SERVICES FOR APPRENTICES AND JOURNEYMEN PLUMBERS AND PIPEFITTERS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt011
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt01385512
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt056007
IRS990/FeesForServicesAccountingGrp/TotalAmt056007
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt039111
IRS990/FeesForServicesLegalGrp/TotalAmt039111
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt045.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt150.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt111.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt121.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt131.25
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt039876
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt118274
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/PersonNm0DUSTIN ASHMORE
IRS990/Form990PartVIISectionAGrp/PersonNm1CHARLES DAVIS
IRS990/Form990PartVIISectionAGrp/PersonNm2PAT OLDHAM
IRS990/Form990PartVIISectionAGrp/PersonNm3JEFF TAYLOR
IRS990/Form990PartVIISectionAGrp/PersonNm4BRAD BRECKE
IRS990/Form990PartVIISectionAGrp/PersonNm5JIM GERMAINE
IRS990/Form990PartVIISectionAGrp/PersonNm6DAVE HUSTON
IRS990/Form990PartVIISectionAGrp/PersonNm7MIKE SADLER II
IRS990/Form990PartVIISectionAGrp/PersonNm8JOSEPH KIECKSEE
IRS990/Form990PartVIISectionAGrp/PersonNm9JEFF KOEPPEL
IRS990/Form990PartVIISectionAGrp/PersonNm10RANDY STAAB
IRS990/Form990PartVIISectionAGrp/PersonNm11SCOT STOLTENBERG
IRS990/Form990PartVIISectionAGrp/PersonNm12DAN WILLE
IRS990/Form990PartVIISectionAGrp/PersonNm13JUSTIN WUNDERLICH
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt093392
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt142647
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt22184
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt3393
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRAINING DIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRAINING DIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3ALTERNATE TR
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6ALTERNATE TR
IRS990/Form990PartVIISectionAGrp/TitleTxt7ALTERNATE TR
IRS990/Form990PartVIISectionAGrp/TitleTxt8ALTERNATE TR
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10CHAIRMAN/TRU
IRS990/Form990PartVIISectionAGrp/TitleTxt11ALTERNATE TR
IRS990/Form990PartVIISectionAGrp/TitleTxt12ALTERNATE TR
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02002
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt083758
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01959097
IRS990/GrossRentsGrp/RealAmt02357
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt06
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt037775
IRS990/InformationTechnologyGrp/ProgramServicesAmt04197
IRS990/InformationTechnologyGrp/TotalAmt041972
IRS990/InsuranceGrp/ManagementAndGeneralAmt01199
IRS990/InsuranceGrp/ProgramServicesAmt035961
IRS990/InsuranceGrp/TotalAmt037160
IRS990/InterestGrp/ManagementAndGeneralAmt0183
IRS990/InterestGrp/TotalAmt0183
IRS990/InvestmentIncomeGrp/ExclusionAmt02024
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt02024
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt011
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02266772
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02315966
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02401424
IRS990/LandBldgEquipCostOrOtherBssAmt04668196
IRS990/LegalDomicileStateCd0IA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE PLUMBING AND PIPEFITTING TRAINING FOR APPRENTICES AND JOURNEYMEN IN EASTERN IOWA. IT IS A COLLECTIVELY BARGAINED MULTIEMPLOYER PLAN.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt04571752
IRS990/NetAssetsOrFundBalancesEOYAmt04718143
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt02357
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt02357
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt04571752
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt04718143
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt08969
IRS990/OccupancyGrp/ProgramServicesAmt0170420
IRS990/OccupancyGrp/TotalAmt0179389
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt026932
IRS990/OfficeExpensesGrp/ProgramServicesAmt02992
IRS990/OfficeExpensesGrp/TotalAmt029924
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt08183
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0128204
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0136387
IRS990/OtherExpensesGrp/Desc0TRAINING AND SUPPLIES
IRS990/OtherExpensesGrp/Desc1STUDENT EXPENSE
IRS990/OtherExpensesGrp/Desc2BOOKS
IRS990/OtherExpensesGrp/Desc3BANK FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt012523
IRS990/OtherExpensesGrp/ProgramServicesAmt0210156
IRS990/OtherExpensesGrp/ProgramServicesAmt151629
IRS990/OtherExpensesGrp/ProgramServicesAmt249955
IRS990/OtherExpensesGrp/TotalAmt0210156
IRS990/OtherExpensesGrp/TotalAmt151629
IRS990/OtherExpensesGrp/TotalAmt249955
IRS990/OtherExpensesGrp/TotalAmt312523
IRS990/OtherLiabilitiesGrp/BOYAmt084153
IRS990/OtherRevenueMiscGrp/Desc0PPP LOAN FORGIVENESS
IRS990/OtherRevenueMiscGrp/Desc1LITIGATION SETTLEMENTS
IRS990/OtherRevenueMiscGrp/Desc2OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0401987
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt17515
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt26352
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0401987
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt17515
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt26352
IRS990/OtherRevenueTotalAmt0415854
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt037561
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0452738
IRS990/OtherSalariesAndWagesGrp/TotalAmt0490299
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011129
IRS990/PayrollTaxesGrp/ProgramServicesAmt034539
IRS990/PayrollTaxesGrp/TotalAmt045668
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt015108
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt076829
IRS990/PensionPlanContributionsGrp/TotalAmt091937
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt058820
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0142578
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt019331
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt020730
IRS990/PrincipalOfficerNm0DUSTIN ASHMORE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1BOOK AND FEE INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01364595
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt190509
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01364595
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt190509
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0353857
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt015296
IRS990/PYOtherExpensesAmt0584861
IRS990/PYOtherRevenueAmt0363968
IRS990/PYProgramServiceRevenueAmt01251636
IRS990/PYRevenuesLessExpensesAmt0408756
IRS990/PYSalariesCompEmpBnftPaidAmt0991140
IRS990/PYTotalExpensesAmt01576001
IRS990/PYTotalRevenueAmt01984757
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0146391
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt02357
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01870958
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02483657
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01994357
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01836656
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01300493
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03137149
IRS990ScheduleD/EquipmentGrp/BookValueAmt0404397
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0966279
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01370676
IRS990ScheduleD/ExpensesSubtotalAmt01812706
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0160371
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0160371
IRS990ScheduleD/RevenueSubtotalAmt01959097
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT OF THE ORGANIZATION BELIEVES THAT THE ORGANIZATION HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS IN ORDER TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN'S OPEN TAX YEARS FOR THE PRIOR THREE YEARS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02401424
IRS990ScheduleD/TotalExpensesPerForm990Amt01812706
IRS990ScheduleD/TotalRevenuePerForm990Amt01959097
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01959097
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01812706
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE JATC PUBLICIZES ITS RACIAL NONDISCRIMINATION POLICY ONLINE VIA ITS WEBSITE AS PRESCRIBED BY REV PROC 2019-22.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION RECEIVED GRANTS FROM THE IOWA ECONOMIC DEVELOPMENT AUTHORITY FOR WORKFORCE TRAINING PROGRAMS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TRUSTEES REVIEW THE 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TRAINING DIRECTOR AND THE TRUSTEES REVIEW COMPLIANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COLLECTIVE BARGAINING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COLLECTIVE BARGAINING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST AND PUBLISHED ON GUIDESTAR.ORG WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt05185304
IRS990/TotalAssetsEOYAmt04880798
IRS990/TotalAssetsGrp/BOYAmt05185304
IRS990/TotalAssetsGrp/EOYAmt04880798
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt083758
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0427194
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01385512
IRS990/TotalFunctionalExpensesGrp/TotalAmt01812706
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0613552

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.81$0.16$4.64$2.19$2.24$0.05
2024Detailed filing. Detailed filing data is available for this year.$4.89$0.20$4.70$1.93$2.08$0.15
2023Detailed filing. Detailed filing data is available for this year.$4.99$0.14$4.85$1.97$1.84$0.13
2022Detailed filing. Detailed filing data is available for this year.$4.88$0.16$4.72$1.96$1.81$0.15
2021Detailed filing. Detailed filing data is available for this year.$5.19$0.61$4.57$1.98$1.58$0.41
2020Detailed filing. Detailed filing data is available for this year.$4.50$0.34$4.16$1.33$1.83$0.50
2019Detailed filing. Detailed filing data is available for this year.$4.85$0.19$4.66$1.44$1.62$0.18
2018Detailed filing. Detailed filing data is available for this year.$5.04$0.20$4.85$1.33$1.64$0.31
2017Detailed filing. Detailed filing data is available for this year.$5.30$0.14$5.16$1.82$1.73$0.08
2016Detailed filing. Detailed filing data is available for this year.$5.15$0.08$5.07$2.49$1.77$0.72
2015Detailed filing. Detailed filing data is available for this year.$4.43$0.08$4.35$2.10$1.39$0.71
2014Detailed filing. Detailed filing data is available for this year.$3.73$0.09$3.64$1.18$1.43$0.25
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.94$0.05$3.89$1.30
2012Summary only. Only limited summary data is available for this year.$4.09$0.05$4.03$1.37$1.37$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.09$0.06$4.03$1.37