Civic Intelligence

Scranton Electricians Jatc Building Inc

EIN 45-3452821 • 501(c)2 • South Abington Townshi, PA

Profile

Scranton electricians jatc building, inc. Owns a training building which is used for the training of union electricians and funded by assessment of union contractors.

4 Skyline DriveSouth Abington Townshi, PA 18411

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

62nd percentile

0.24x

Higher debt load relative to assets than 62% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

66th percentile

1.98x

Higher debt load relative to revenue than 66% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Source year 2024

Net Margin

57th percentile

21%

Higher net margin than 57% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

53rd percentile

-0.5%

Faster asset growth than 53% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

70th percentile

14%

Faster revenue growth than 70% of similar nonprofits.

501(c)2 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$2,602,696

Down $13,094 (-0.5%) from 2023

Liabilities

Down

$623,700

Down $79,890 (-11%) from 2023

Net Assets

Up

$1,978,996

Up $66,796 (+3.5%) from 2023

Revenue

Up

$315,095

Up $38,654 (+14%) from 2023

Expenses

Up

$248,299

Up $9,894 (+4.2%) from 2023

Net Income

Up

$66,796

Up $28,760 (+76%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $925,926Liabilities 2011: $0Net Assets 2011: $925,9262011Assets 2012: $1,690,687Liabilities 2012: $575,176Net Assets 2012: $1,115,5112012Assets 2013: $2,992,081Liabilities 2013: $1,732,075Net Assets 2013: $1,260,0062013Assets 2014: $2,995,627Liabilities 2014: $1,665,681Net Assets 2014: $1,329,9462014Assets 2015: $3,055,712Liabilities 2015: $1,601,548Net Assets 2015: $1,454,1642015Assets 2016: $3,091,509Liabilities 2016: $1,535,443Net Assets 2016: $1,556,0662016Assets 2017: $3,160,140Liabilities 2017: $1,466,083Net Assets 2017: $1,694,0572017Assets 2018: $3,235,353Liabilities 2018: $1,395,068Net Assets 2018: $1,840,2852018Assets 2019: $2,904,637Liabilities 2019: $1,034,849Net Assets 2019: $1,869,7882019Assets 2020: $2,794,330Liabilities 2020: $959,161Net Assets 2020: $1,835,1692020Assets 2021: $2,766,637Liabilities 2021: $877,793Net Assets 2021: $1,888,8442021Assets 2022: $2,677,749Liabilities 2022: $803,585Net Assets 2022: $1,874,1642022Assets 2023: $2,615,790Liabilities 2023: $703,590Net Assets 2023: $1,912,2002023Assets 2024: $2,602,696Liabilities 2024: $623,700Net Assets 2024: $1,978,9962024

Highlighted filing

2024

Assets$2,602,696
Liabilities$623,700
Net Assets$1,978,996

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200KRevenue 2011: $303,387Expenses 2011: $11,743Net Income 2011: $291,6442011Expenses 2012: $67,2852012Revenue 2013: $291,336Expenses 2013: $146,841Net Income 2013: $144,4952013Revenue 2014: $291,494Expenses 2014: $221,554Net Income 2014: $69,9402014Revenue 2015: $333,896Expenses 2015: $209,678Net Income 2015: $124,2182015Revenue 2016: $297,153Expenses 2016: $195,251Net Income 2016: $101,9022016Revenue 2017: $344,395Expenses 2017: $206,404Net Income 2017: $137,9912017Revenue 2018: $379,426Expenses 2018: $233,198Net Income 2018: $146,2282018Revenue 2019: $284,065Expenses 2019: $254,562Net Income 2019: $29,5032019Revenue 2020: $198,548Expenses 2020: $233,167Net Income 2020: -$34,6192020Revenue 2021: $297,383Expenses 2021: $243,708Net Income 2021: $53,6752021Revenue 2022: $247,259Expenses 2022: $261,939Net Income 2022: -$14,6802022Revenue 2023: $276,441Expenses 2023: $238,405Net Income 2023: $38,0362023Revenue 2024: $315,095Expenses 2024: $248,299Net Income 2024: $66,7962024

Highlighted filing

2024

Revenue$315,095
Expenses$248,299
Net Income$66,796

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.60$0.62$1.98$0.32$0.25$0.07
2023Detailed filing. Detailed filing data is available for this year.$2.62$0.70$1.91$0.28$0.24$0.04
2022Detailed filing. Detailed filing data is available for this year.$2.68$0.80$1.87$0.25$0.26$0.01
2021Detailed filing. Detailed filing data is available for this year.$2.77$0.88$1.89$0.30$0.24$0.05
2020Detailed filing. Detailed filing data is available for this year.$2.79$0.96$1.84$0.20$0.23$0.03
2019Detailed filing. Detailed filing data is available for this year.$2.90$1.03$1.87$0.28$0.25$0.03
2018Detailed filing. Detailed filing data is available for this year.$3.24$1.40$1.84$0.38$0.23$0.15
2017Detailed filing. Detailed filing data is available for this year.$3.16$1.47$1.69$0.34$0.21$0.14
2016Detailed filing. Detailed filing data is available for this year.$3.09$1.54$1.56$0.30$0.20$0.10
2015Detailed filing. Detailed filing data is available for this year.$3.06$1.60$1.45$0.33$0.21$0.12
2014Detailed filing. Detailed filing data is available for this year.$3.00$1.67$1.33$0.29$0.22$0.07
2013Detailed filing. Detailed filing data is available for this year.$2.99$1.73$1.26$0.29$0.15$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.69$0.58$1.12$0.07
2011Summary only. Only limited summary data is available for this year.$0.93$0.00$0.93$0.30$0.01$0.29
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$315,095
Mission and Program Overview

Mission

Scranton electricians jatc building, inc. Owns a training building which is used for the training of union electricians and funded by assessment of union contractors.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,901,332$1,890,368▼ $10,964
Savings and Temporary Cash Investments$662,448$654,153▼ $8,295
Cash and Non-Interest-Bearing Accounts$10,370$32,105▲ $21,735
Accounts Receivable$40,044$24,129▼ $15,915
Prepaid Expenses and Deferred Charges$1,596$1,941▲ $345
Total Assets$2,615,790$2,602,696▼ $13,094
Liabilities
Mortgage Notes Payable Secured by Investment Property$696,991$615,614▼ $81,377
Accounts Payable and Accrued Expenses$6,599$8,086▲ $1,487
Total Liabilities$703,590$623,700▼ $79,890
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,912,200$1,978,996▲ $66,796
Total Net Assets Fund Balance$1,912,200$1,978,996▲ $66,796
Total Liabilities and Net Assets / Fund Balance$2,615,790$2,602,696▼ $13,094

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,818,198$844,507$2,662,705
Land$72,170-$72,170
Compensation and Service Providers

Employees

NameTitleOtherTotal
EDWARD O'DONNELLMember$149,326$149,326
Nicholas WaitulavichMember$148,893$148,893

Board Members and Trustees

NameTitle
Michael McdermottChairman
Eric LewisMember
Gerard NicholsMember
Timothy LeberSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$297,710
Program Service Revenue
$0
Investment Income
$17,385
Other Revenue
$0
Change in Net Assets
$66,796

Audited Revenue Reconciliation

Revenue per Audited Statements
$315,095
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$315,095
Total Revenue per Form 990
$315,095
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$248,299
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$72,124
Interest---$46,729
Fees for Services Accounting---$11,241
Insurance---$10,732
Office Expenses---$159
Other Expenses---$84
Total Functional Expenses$0$0$0$248,299

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$248,299
Total Expenses per Audited Statements$248,299
Total Expenses per Form 990$248,299
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
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 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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The scranton electricians jatc building, inc.'s members are made up of electrical trade workers within its local area.

Form 990, Part VI, Section A, Line 7A

All members of the local #81 union have the right to vote for all of the officers.

Form 990, Part VI, Section A, Line 7B

Any changes to the by-laws must be read during a monthly meeting. The changes must then be approved by a majority vote of the members of the union present at the next monthly meeting. The changes must then be sent to the international office for approval.

Form 990, Part VI, Section B, Line 11B

The officers and executive board of the scranton electricians jatc building, inc. Review form 990 before it is filed.

Form 990, Part VI, Section B, Line 12C

All directors, principal officers, and members of a committee with board delegated powers shall annually sign a conflict of interest policy. To ensure ibew local union #81 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.

Form 990, Part VI, Section B, Line 15

Salaries of all officers are approved in the by-laws. The salaries must be voted on and approved by a majority vote of the members of the union and then approved by the national office, which has access to payroll comparability data, in order to be included in the by-laws.

Form 990, Part VI, Section C, Line 19

Scranton electricians jatc building, inc.'s governing documents and financial statements are not distributed to the public. If requested they would be made available at the office. There are no plans to make these documents available to the public online.

Filing and Contact Details

Filer

Filer Name
Scranton Electricians Jatc Building Inc
EIN
45-3452821
Phone
5703445711
Address
4 SKYLINE DRIVE, SOUTH ABINGTON TOWNSHI, PA 18411

Signing Officer

Name
Michael Mcdermott
Title
Chairman
Phone
5703445711
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Mcdermott
Formed
2011
Legal Domicile
Pa
Voting Board Members
6
Independent Board Members
3
Employees
0
Volunteers
0

Preparer

Firm
Mmq & Associates Pc
Address
1173 CLAY AVENUE, SCRANTON, PA 18510
Preparer
Mary Ann Novak CPA
Phone
5709610345
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The corporation has not changed its auditor oversight or selection process during the tax year.

Financial Statement Notes

PART X, LINE 2:

In accordance with the financial accounting standards board guidance on accounting for uncertainty in income taxes, management evaluated the company's tax positions and concluded that the company had taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance. With few exceptions, the corporation is no longer subject to income tax examinations by u.s., state, or local tax authorities for years before 2021.

Raw XML Appendix393 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt06599
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt08086
IRS990/AccountsReceivableGrp/BOYAmt040044
IRS990/AccountsReceivableGrp/EOYAmt024129
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0SCRANTON ELECTRICIANS JATC BUILDING, INC. OWNS A TRAINING BUILDING WHICH IS USED FOR THE TRAINING OF UNION ELECTRICIANS AND FUNDED BY ASSESSMENT OF UNION CONTRACTORS.
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0MICHAEL MCDERMOTT
IRS990/BooksInCareOfDetail/PhoneNum05703445711
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0431 WYOMING AVENUE
IRS990/BooksInCareOfDetail/USAddress/CityNm0SCRANTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd018503
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt010370
IRS990/CashNonInterestBearingGrp/EOYAmt032105
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0297710
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt017385
IRS990/CYOtherExpensesAmt0248299
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt066796
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0248299
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0315095
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt072124
IRS990/Desc0N/A
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt011241
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt038.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt239.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt539.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt062396
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt249184
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt549171
IRS990/Form990PartVIISectionAGrp/PersonNm0MICHAEL MCDERMOTT
IRS990/Form990PartVIISectionAGrp/PersonNm1TIMOTHY LEBER
IRS990/Form990PartVIISectionAGrp/PersonNm2EDWARD O'DONNELL
IRS990/Form990PartVIISectionAGrp/PersonNm3ERIC LEWIS
IRS990/Form990PartVIISectionAGrp/PersonNm4GERARD NICHOLS
IRS990/Form990PartVIISectionAGrp/PersonNm5NICHOLAS WAITULAVICH
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0133597
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt2100142
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt599722
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5MEMBER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02011
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0315095
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/TotalAmt010732
IRS990/InterestGrp/TotalAmt046729
IRS990/InvestmentIncomeGrp/ExclusionAmt017385
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt017385
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0844507
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01901332
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01890368
IRS990/LandBldgEquipCostOrOtherBssAmt02734875
IRS990/LegalDomicileStateCd0PA
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0297710
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0SCRANTON ELECTRICIANS JATC BUILDING, INC. OWNS A TRAINING BUILDING WHICH IS USED FOR THE TRAINING OF UNION ELECTRICIANS AND FUNDED BY ASSESSMENT OF UNION CONTRACTORS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0696991
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0615614
IRS990/NetAssetsOrFundBalancesBOYAmt01912200
IRS990/NetAssetsOrFundBalancesEOYAmt01978996
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01912200
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01978996
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt0159
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0MAINTENANCE
IRS990/OtherExpensesGrp/Desc1UTILITIES
IRS990/OtherExpensesGrp/Desc2REAL ESTATE TAXES
IRS990/OtherExpensesGrp/Desc3BANK CHARGES
IRS990/OtherExpensesGrp/TotalAmt047822
IRS990/OtherExpensesGrp/TotalAmt133868
IRS990/OtherExpensesGrp/TotalAmt225540
IRS990/OtherExpensesGrp/TotalAmt384
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01596
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01941
IRS990/PrincipalOfficerNm0MICHAEL MCDERMOTT
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0261079
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt015362
IRS990/PYOtherExpensesAmt0238405
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt038036
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0238405
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0276441
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt066796
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0662448
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0654153
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01818198
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0844507
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02662705
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0248299
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt072170
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt072170
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0315095
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IN ACCORDANCE WITH THE FINANCIAL ACCOUNTING STANDARDS BOARD GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, MANAGEMENT EVALUATED THE COMPANY'S TAX POSITIONS AND CONCLUDED THAT THE COMPANY HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. WITH FEW EXCEPTIONS, THE CORPORATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY U.S., STATE, OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01890368
IRS990ScheduleD/TotalExpensesPerForm990Amt0248299
IRS990ScheduleD/TotalRevenuePerForm990Amt0315095
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0315095
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0248299
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0133597
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt033490
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt028906
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MICHAEL MCDERMOTT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CHAIRMAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0195993
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SCRANTON ELECTRICIANS JATC BUILDING, INC.'S MEMBERS ARE MADE UP OF ELECTRICAL TRADE WORKERS WITHIN ITS LOCAL AREA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL MEMBERS OF THE LOCAL #81 UNION HAVE THE RIGHT TO VOTE FOR ALL OF THE OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANY CHANGES TO THE BY-LAWS MUST BE READ DURING A MONTHLY MEETING. THE CHANGES MUST THEN BE APPROVED BY A MAJORITY VOTE OF THE MEMBERS OF THE UNION PRESENT AT THE NEXT MONTHLY MEETING. THE CHANGES MUST THEN BE SENT TO THE INTERNATIONAL OFFICE FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE OFFICERS AND EXECUTIVE BOARD OF THE SCRANTON ELECTRICIANS JATC BUILDING, INC. REVIEW FORM 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL DIRECTORS, PRINCIPAL OFFICERS, AND MEMBERS OF A COMMITTEE WITH BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A CONFLICT OF INTEREST POLICY. TO ENSURE IBEW LOCAL UNION #81 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SALARIES OF ALL OFFICERS ARE APPROVED IN THE BY-LAWS. THE SALARIES MUST BE VOTED ON AND APPROVED BY A MAJORITY VOTE OF THE MEMBERS OF THE UNION AND THEN APPROVED BY THE NATIONAL OFFICE, WHICH HAS ACCESS TO PAYROLL COMPARABILITY DATA, IN ORDER TO BE INCLUDED IN THE BY-LAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SCRANTON ELECTRICIANS JATC BUILDING, INC.'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE NOT DISTRIBUTED TO THE PUBLIC. IF REQUESTED THEY WOULD BE MADE AVAILABLE AT THE OFFICE. THERE ARE NO PLANS TO MAKE THESE DOCUMENTS AVAILABLE TO THE PUBLIC ONLINE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE CORPORATION HAS NOT CHANGED ITS AUDITOR OVERSIGHT OR SELECTION PROCESS DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0IBEW LOCAL #81 - GENERAL FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1IBEW LOCAL #81 - EDUCATION FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2IBEW LOCAL #81 - BUILDING INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0240620051
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1236420615
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2231692662
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0ADMINISTRATIVE SUPPORT TO ELECTRICAL TRADE MEMBERS WITHIN LOCAL AREA.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1EDUCATION OF APPRENTICE ELECTRICIANS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2COMMERCIAL RENTAL TO UNION AND UNION-RELATED ORGANIZATIONS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0431 WYOMING AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1431 WYOMING AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt2431 WYOMING AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0SCRANTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1SCRANTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2SCRANTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd018503
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd118503
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd218503
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02615790
IRS990/TotalAssetsEOYAmt02602696
IRS990/TotalAssetsGrp/BOYAmt02615790
IRS990/TotalAssetsGrp/EOYAmt02602696
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt0297710
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0248299
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0703590
IRS990/TotalLiabilitiesEOYAmt0623700
IRS990/TotalLiabilitiesGrp/BOYAmt0703590
IRS990/TotalLiabilitiesGrp/EOYAmt0623700
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01912200
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01978996
IRS990/TotalOtherCompensationAmt0160751
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt017385
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0315095
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02615790
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02602696
IRS990/TotReportableCompRltdOrgAmt0333461
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04 SKYLINE DRIVE
IRS990/USAddress/CityNm0SOUTH ABINGTON TOWNSHI
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd018411
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL MCDERMOTT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum05703445711
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SCRANTON ELECTRICIANS JATC BUILDING INC
ReturnHeader/Filer/BusinessNameControlTxt0SCRA
ReturnHeader/Filer/EIN0453452821
ReturnHeader/Filer/PhoneNum05703445711
ReturnHeader/Filer/USAddress/AddressLine1Txt04 SKYLINE DRIVE
ReturnHeader/Filer/USAddress/CityNm0SOUTH ABINGTON TOWNSHI
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd018411
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0232226550
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MMQ & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01173 CLAY AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SCRANTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd018510
ReturnHeader/PreparerPersonGrp/PhoneNum05709610345
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARY ANN NOVAK CPA
ReturnHeader/ReturnTs02025-11-17T11:02:01-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.