Civic Intelligence

Lincoln Electric Contractors Assoc

EIN 47-0461460 • 501(c)3 • Lincoln, NE

Profile

The Association was formed solely and exclusively for the purpose of supporting a program for the training and education of electrical apprentices and journeymen and programs in furtherance thereof. It is to defray the costs of apprenticeship and training programs established under provisions of the collective bargaining agreement between International Brotherhood of Electrical Workers (IBEW) Local No. 265 and the Nebraska Chapter of the National Electrical Contractors Association (NECA).

1415 Old Farm RoadLincoln, NE 68512

none

Siviq Scores

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

Liabilities / Assets

36th percentile

0.02x

Higher debt load relative to assets than 36% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

35th percentile

0.02x

Higher debt load relative to revenue than 35% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

85th percentile

39%

Higher net margin than 85% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

66th percentile

$98,152

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 11.3% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

88th percentile

42%

Faster asset growth than 88% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

82nd percentile

47%

Faster revenue growth than 82% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets36th percentile

Assets

Up

$1,168,269

Up $456,196 (+64%) from 2023

Liabilities

Up

$18,667

Up $7,687 (+70%) from 2023

Net Assets

Up

$1,149,602

Up $448,509 (+64%) from 2023

Operations
Liabilities / Revenue35th percentileNet Margin85th percentile

Revenue

Up

$865,870

Up $378,133 (+78%) from 2023

Expenses

Up

$524,541

Up $126,452 (+32%) from 2023

Net Income

Up

$341,329

Up $251,681 (+281%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth88th percentile

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

$1.5M$1.0M$500K$0Assets 2010: $133,300Liabilities 2010: $8,311Net Assets 2010: $124,9892010Assets 2011: $174,706Liabilities 2011: $8,964Net Assets 2011: $165,7422011Assets 2012: $236,284Liabilities 2012: $6,734Net Assets 2012: $229,5502012Assets 2013: $311,768Liabilities 2013: $7,167Net Assets 2013: $304,6012013Assets 2014: $327,991Liabilities 2014: $5,003Net Assets 2014: $322,9882014Assets 2015: $378,130Liabilities 2015: $5,313Net Assets 2015: $372,8172015Assets 2016: $415,824Liabilities 2016: $9,142Net Assets 2016: $406,6822016Assets 2017: $432,658Liabilities 2017: $9,439Net Assets 2017: $423,2192017Assets 2018: $486,849Liabilities 2018: $12,070Net Assets 2018: $474,7792018Assets 2019: $517,961Liabilities 2019: $7,960Net Assets 2019: $510,0012019Assets 2020: $519,403Liabilities 2020: $9,762Net Assets 2020: $509,6412020Assets 2021: $544,164Liabilities 2021: $16,182Net Assets 2021: $527,9822021Assets 2022: $628,501Liabilities 2022: $17,056Net Assets 2022: $611,4452022Assets 2023: $712,073Liabilities 2023: $10,980Net Assets 2023: $701,0932023Assets 2025: $1,168,269Liabilities 2025: $18,667Net Assets 2025: $1,149,6022025

Highlighted filing

2025

Assets$1,168,269
Liabilities$18,667
Net Assets$1,149,602
Open 2025 Filing

Operations Trend

Revenue Growth82nd percentile

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

$1.0M$500K$0-$500KRevenue 2010: $185,183Expenses 2010: $180,042Net Income 2010: $5,1412010Expenses 2011: $200,8862011Revenue 2012: $285,182Expenses 2012: $221,374Net Income 2012: $63,8082012Expenses 2013: $237,1042013Revenue 2014: $242,662Expenses 2014: $224,275Net Income 2014: $18,3872014Revenue 2015: $273,490Expenses 2015: $223,661Net Income 2015: $49,8292015Revenue 2016: $322,496Expenses 2016: $288,631Net Income 2016: $33,8652016Revenue 2017: $321,435Expenses 2017: $304,898Net Income 2017: $16,5372017Revenue 2018: $379,247Expenses 2018: $327,687Net Income 2018: $51,5602018Revenue 2019: $384,006Expenses 2019: $348,784Net Income 2019: $35,2222019Revenue 2020: $345,618Expenses 2020: $345,978Net Income 2020: -$3602020Revenue 2021: $359,086Expenses 2021: $340,745Net Income 2021: $18,3412021Revenue 2022: $473,109Expenses 2022: $389,646Net Income 2022: $83,4632022Revenue 2023: $487,737Expenses 2023: $398,089Net Income 2023: $89,6482023Revenue 2025: $865,870Expenses 2025: $524,541Net Income 2025: $341,3292025

Highlighted filing

2025

Revenue$865,870
Expenses$524,541
Net Income$341,329
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,168,269
Liabilities
$18,667
Net assets
$1,149,602
Revenue
$865,870
Expenses
$524,541
Net income
$341,329
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.02$1.15$0.87$0.52$0.34
2023Summary only. Only limited summary data is available for this year.$0.71$0.01$0.70$0.49$0.40$0.09
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$0.02$0.61$0.47$0.39$0.08
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.02$0.53$0.36$0.34$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.52$0.01$0.51$0.35$0.35$0.00
2019Summary only. Only limited summary data is available for this year.$0.52$0.01$0.51$0.38$0.35$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.49$0.01$0.47$0.38$0.33$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.43$0.01$0.42$0.32$0.30$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.42$0.01$0.41$0.32$0.29$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.38$0.01$0.37$0.27$0.22$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.33$0.01$0.32$0.24$0.22$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.31$0.01$0.30$0.24
2012Summary only. Only limited summary data is available for this year.$0.24$0.01$0.23$0.29$0.22$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.01$0.17$0.20
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.01$0.12$0.19$0.18$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 24, 2026
Return Version
2024v5.0
Gross Receipts
$865,870
Mission and Program Overview

Mission

The association was formed solely and exclusively for the purpose of supporting a program for the training and education of electrical apprentices and journeymen and programs in furtherance thereof. It is to defray the costs of apprenticeship and training programs established under provisions of the collective bargaining agreement between international brotherhood of electrical workers (ibew) local no. 265 and the nebraska chapter of the national electrical contractors association (neca).

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$512,168$1,018,835▲ $506,667
Cash and Non-Interest-Bearing Accounts$200,603--
Accounts Receivable$32,742$91,425▲ $58,683
Land, Buildings, and Equipment, Net$71,607$52,897▼ $18,710
Prepaid Expenses and Deferred Charges$4,461$5,112▲ $651
Total Assets$821,581$1,168,269▲ $346,688
Liabilities
Accounts Payable and Accrued Expenses$13,308$18,667▲ $5,359
Total Liabilities$13,308$18,667▲ $5,359
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$808,273$1,149,602▲ $341,329
Total Net Assets Fund Balance$808,273$1,149,602▲ $341,329
Total Liabilities and Net Assets / Fund Balance$821,581$1,168,269▲ $346,688

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$20,964$183,925$204,889
Leasehold Improvements$31,933$25,956$57,889
Compensation and Service Providers
Top Officer Pay66th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Roy Lamb IiTraining DirectorFT$82,791$15,361$98,152

Board Members and Trustees

NameTitle
Paul ScheelChairman
Brian RidderTrustee
Don HolmanTrustee
Doug AmenTrustee
Mike OrfTrustee
Tom EmersonTrustee
John WhitmerSecretary -
Steve StrunkSecretary -
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$823,814
Investment Income
$39,043
Other Revenue
$3,013
Change in Net Assets
$341,329

Audited Revenue Reconciliation

Revenue per Audited Statements
$865,870
Total Revenue per Audited Statements
$865,870
Total Revenue per Form 990
$865,870
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$342,645
Salaries, Compensation, and Employee Benefits$181,896
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$85,786-$85,786
Other Salaries and Wages$25,138$26,585-$51,723
Depreciation Depletion$7,489$15,820-$23,309
Conferences and Meetings$17,007$6,009-$23,016
Fees for Services Accounting-$20,880-$20,880
Other Employee Benefits-$19,216-$19,216
Pension Plan Contributions-$14,239-$14,239
Payroll Taxes-$10,932-$10,932
Occupancy-$10,229-$10,229
All Other Expenses$2,114$6,724-$8,838
Insurance-$7,617-$7,617
Fees for Services Legal-$5,239-$5,239
Other Expenses$3,062$4,280-$4,280
Total Functional Expenses$274,400$250,141$0$524,541

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$524,541
Total Expenses per Audited Statements$524,541
Total Expenses per Form 990$524,541
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
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 board of directors reviews the return before the training director signs it.”

Form 990, Page 6, Part VI, Line 19

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

Filing and Contact Details

Filer

Filer Name
Lincoln Electrical
EIN
47-0461460
Phone
4024234519
Address
1415 OLD FARM ROAD, LINCOLN, NE 68512

Signing Officer

Name
Roy Lamb Ii
Title
Training Director
Phone
5317393560
Signed
2026-01-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roy Lamb Ii
Formed
1959
Legal Domicile
Ne
Voting Board Members
8
Independent Board Members
8
Employees
5

Preparer

Firm
Dana F Cole & Company Llp
Address
1248 O ST STE 500, LINCOLN, NE 68508-1424
Preparer
Ryan Bruns
Phone
4024799300
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The association was formed solely and exclusively for the purpose of supporting a program for the training and education of electrical apprentices and journeymen and programs in furtherance thereof. It is to defray the costs of apprenticeship and training programs established under provisions of the collective bargaining agreement between international brotherhood of electrical workers (ibew) local no. 265 and the nebraska chapter of the national electrical contractors association (neca).”

Form 990, Page 12, Part XII, Line 2C

“The board of directors oversees the audit process. This process has not changed from the prior years.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The association utilizes the provisions of fasb asc 740-10, "accounting for uncertain tax positions". The association continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law, and new authoritative rulings. The association believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that would be material to the financial statements.”

Raw XML AppendixShowing 400 of 404 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.

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IRS990/ProgramServiceRevenueGrp/Desc3CONTINUING EDUCATION CLASSES
IRS990/ProgramServiceRevenueGrp/Desc4BOOKS AND MATERIALS
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION UTILIZES THE PROVISIONS OF FASB ASC 740-10, "ACCOUNTING FOR UNCERTAIN TAX POSITIONS". THE ASSOCIATION CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW, AND NEW AUTHORITATIVE RULINGS. THE ASSOCIATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT WOULD BE MATERIAL TO THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalExpensesPerForm990Amt0524541
IRS990ScheduleD/TotalRevenuePerForm990Amt0865870
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0A NEWSPAPER ADVERTISEMENT IS PUBLISHED SEMI-ANNUALLY. AFFIRMATIVE ACTION LETTERS ARE MAILED QUARTERLY.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION WAS FORMED SOLELY AND EXCLUSIVELY FOR THE PURPOSE OF SUPPORTING A PROGRAM FOR THE TRAINING AND EDUCATION OF ELECTRICAL APPRENTICES AND JOURNEYMEN AND PROGRAMS IN FURTHERANCE THEREOF. IT IS TO DEFRAY THE COSTS OF APPRENTICESHIP AND TRAINING PROGRAMS ESTABLISHED UNDER PROVISIONS OF THE COLLECTIVE BARGAINING AGREEMENT BETWEEN INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS (IBEW) LOCAL NO. 265 AND THE NEBRASKA CHAPTER OF THE NATIONAL ELECTRICAL CONTRACTORS ASSOCIATION (NECA).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS REVIEWS THE RETURN BEFORE THE TRAINING DIRECTOR SIGNS IT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST TO THE ORGANIZATION'S PRINCIPAL OFFICER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS OVERSEES THE AUDIT PROCESS. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEARS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 12, PART XII, LINE 2C
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IRS990/USAddress/ZIPCd068512
IRS990/VotingMembersGoverningBodyCnt08
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IRS990/WebsiteAddressTxt0NONE
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROY LAMB II
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRAINING DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05317393560
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LINCOLN ELECTRICAL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CONTRACTORS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0LINC
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ReturnHeader/Filer/PhoneNum04024234519
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0470526649
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DANA F COLE & COMPANY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01248 O ST STE 500
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LINCOLN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0685081424
ReturnHeader/PreparerPersonGrp/PhoneNum04024799300
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RYAN BRUNS
ReturnHeader/ReturnTs02026-02-05T12:15:24-05:00

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