Civic Intelligence

Topeka Electrical Joint Apprenticeship and Training Trust

990 • Fiscal year 2019 • EIN 48-6125945

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 13, 2020

1620 NW Gage Blvd No BTopeka, KS 66618

(785) 232-5154

Siviq Scores

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

Liabilities / Assets

35th percentile

0.00x

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

32nd percentile

0.00x

Higher debt load relative to revenue than 32% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

69th percentile

14%

Higher net margin than 69% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

85th percentile

$90,723

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 12.8% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

81st percentile

26%

Faster asset growth than 81% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

76th percentile

26%

Faster revenue growth than 76% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$458,752

Up $94,969 (+26%) from 2018

Net Assets

Up

$456,803

Up $96,000 (+27%) from 2018

Liabilities

Down

$1,949

Down $1,031 (-35%) from 2018

Revenue

Up

$708,423

Up $146,034 (+26%) from 2018

Expenses

Up

$612,423

Up $111,483 (+22%) from 2018

Net Income

Up

$96,000

Up $34,551 (+56%) from 2018

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $244,159Liabilities 2010: $4,184Net Assets 2010: $239,9752010Assets 2011: $266,810Liabilities 2011: $4,728Net Assets 2011: $262,0822011Assets 2012: $259,037Liabilities 2012: $6,305Net Assets 2012: $252,7322012Assets 2013: $264,465Liabilities 2013: $2,469Net Assets 2013: $261,9962013Assets 2014: $251,383Liabilities 2014: $5,270Net Assets 2014: $246,1132014Assets 2015: $234,985Liabilities 2015: $5,470Net Assets 2015: $229,5152015Assets 2016: $295,572Liabilities 2016: $1,965Net Assets 2016: $293,6072016Assets 2017: $303,397Liabilities 2017: $4,043Net Assets 2017: $299,3542017Assets 2018: $363,783Liabilities 2018: $2,980Net Assets 2018: $360,8032018Assets 2019: $458,752Liabilities 2019: $1,949Net Assets 2019: $456,8032019Assets 2020: $505,050Liabilities 2020: $4,138Net Assets 2020: $500,9122020Assets 2021: $528,776Liabilities 2021: $2,047Net Assets 2021: $526,7292021Assets 2022: $480,427Liabilities 2022: $1,550Net Assets 2022: $478,8772022Assets 2023: $463,711Liabilities 2023: $987Net Assets 2023: $462,7242023Assets 2024: $597,905Liabilities 2024: $874Net Assets 2024: $597,0312024

Highlighted filing

2019

Assets$458,752
Liabilities$1,949
Net Assets$456,803

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $408,6112010Expenses 2011: $357,0132011Expenses 2012: $371,3072012Revenue 2013: $464,030Expenses 2013: $454,766Net Income 2013: $9,2642013Revenue 2014: $408,858Expenses 2014: $424,741Net Income 2014: -$15,8832014Revenue 2015: $438,544Expenses 2015: $455,142Net Income 2015: -$16,5982015Revenue 2016: $557,988Expenses 2016: $493,896Net Income 2016: $64,0922016Revenue 2017: $504,925Expenses 2017: $499,178Net Income 2017: $5,7472017Revenue 2018: $562,389Expenses 2018: $500,940Net Income 2018: $61,4492018Revenue 2019: $708,423Expenses 2019: $612,423Net Income 2019: $96,0002019Revenue 2020: $663,545Expenses 2020: $619,436Net Income 2020: $44,1092020Revenue 2021: $614,757Expenses 2021: $594,108Net Income 2021: $20,6492021Revenue 2022: $570,573Expenses 2022: $618,425Net Income 2022: -$47,8522022Revenue 2023: $627,307Expenses 2023: $643,460Net Income 2023: -$16,1532023Revenue 2024: $786,168Expenses 2024: $651,861Net Income 2024: $134,3072024

Highlighted filing

2019

Revenue$708,423
Expenses$612,423
Net Income$96,000
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 13, 2020
Return Version
2019v5.1
Gross Receipts
$708,423
Mission and Program Overview

Mission

To provide training and to open job opportunities to electrical workers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$358,341$366,372▲ $8,031
Cash and Non-Interest-Bearing Accounts$100$81,678▲ $81,578
Land, Buildings, and Equipment, Net$5,342$10,702▲ $5,360
Total Assets$363,783$458,752▲ $94,969
Liabilities
Accounts Payable and Accrued Expenses$2,980$1,949▼ $1,031
Total Liabilities$2,980$1,949▼ $1,031
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$360,803$456,803▲ $96,000
Total Net Assets Fund Balance$360,803$456,803▲ $96,000
Total Liabilities and Net Assets / Fund Balance$363,783$458,752▲ $94,969

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$10,702$158,789$169,491
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mark PottorfExecutive OfficerFT$77,460$13,263$90,723

Board Members and Trustees

NameTitle
Lonnie HinckChairman
Bret ToelkesTrustee
Brian MyrickTrustee
Jeff LuttmanTrustee
Robert BauschTrustee
Bradley LeeSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$45,227
Program Service Revenue
$655,835
Investment Income
$4,196
Other Revenue
$3,165
All Other Contributions
$45,227
Change in Net Assets
$96,000

Audited Revenue Reconciliation

Revenue per Audited Statements
$708,423
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$708,423
Total Revenue per Form 990
$708,423
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$315,055
Salaries, Compensation, and Employee Benefits$297,368
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$63,843$81,670-$145,513
Current Officers, Directors, Trustees, and Key Employees$39,813$50,910-$90,723
Occupancy$41,100$3,286-$44,386
Other Employee Benefits$10,011$12,774-$22,785
Pension Plan Contributions$8,751$11,166-$19,917
Payroll Taxes$8,086$10,344-$18,430
Office Expenses$9,422$4,300-$13,722
All Other Expenses$6,514$5,746-$12,260
Insurance-$7,871-$7,871
Travel$5,250$1,750-$7,000
Fees for Services Accounting-$6,500-$6,500
Other Expenses$4,153$835-$4,153
Depreciation Depletion$2,309--$2,309
Information Technology-$1,656-$1,656
Advertising-$50-$50
Total Functional Expenses$413,565$198,858$0$612,423

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$612,423
Total Expenses per Audited Statements$612,423
Total Expenses per Form 990$612,423
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
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 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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The 990 was reviewed and approved by management, and made available to the board for review prior to filing. The 990 is prepared by an independent cpa firm.

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

Each director, principal officer and member of a committee with governing board delegated powers will annually sign a statement that discloses they have read and understand the policy, and that they have no conflicts that need to be disclosed.

Form 990, Part VI, Section B, Line 15

Form 990, part vi, section b, line 15a the top management official or business unit manager's salary is a certain percentage of the rate paid to a journeyman multiplied by 40 hours per week to arrive at an annual hourly amount per the bylaws.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents and financial statements available only by request.

Filing and Contact Details

Filer

Filer Name
The Topeka Electrical Joint
EIN
48-6125945
Phone
7852325154
Address
1620 NW GAGE BLVD NO B, TOPEKA, KS 66618

Signing Officer

Name
Darin Mason
Title
Training Director
Phone
7852325154
Signed
2020-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Darin Mason
Formed
1944
Legal Domicile
Ks
Voting Board Members
6
Independent Board Members
6
Employees
5
Volunteers
0

Preparer

Firm
Bt&co Pa
Address
4301 SW HUNTOON ST, TOPEKA, KS 66604
Preparer
Morgan Padgett
Phone
7852343427
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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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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt010702
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0158789
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0169491
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0612423
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0708423
IRS990ScheduleD/TotalBookValueLandBuildingsAmt010702
IRS990ScheduleD/TotalExpensesPerForm990Amt0612423
IRS990ScheduleD/TotalRevenuePerForm990Amt0708423
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0708423
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0612423
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS POSTED THEIR NONDISCRIMINATORY POLICY CLEARLY ON ALL WEBSITES WHERE APPLICATIONS FOR ADMISSION IS AVAILABLE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 WAS REVIEWED AND APPROVED BY MANAGEMENT, AND MADE AVAILABLE TO THE BOARD FOR REVIEW PRIOR TO FILING. THE 990 IS PREPARED BY AN INDEPENDENT CPA FIRM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS WILL ANNUALLY SIGN A STATEMENT THAT DISCLOSES THEY HAVE READ AND UNDERSTAND THE POLICY, AND THAT THEY HAVE NO CONFLICTS THAT NEED TO BE DISCLOSED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990, PART VI, SECTION B, LINE 15A THE TOP MANAGEMENT OFFICIAL OR BUSINESS UNIT MANAGER'S SALARY IS A CERTAIN PERCENTAGE OF THE RATE PAID TO A JOURNEYMAN MULTIPLIED BY 40 HOURS PER WEEK TO ARRIVE AT AN ANNUAL HOURLY AMOUNT PER THE BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE ONLY BY REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0IBEW LOCAL UNION 226
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0480276458
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0KS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0MEMBERSHIP
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01620 NW GAGE BLVD A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0TOPEKA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0KS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd0666182843
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0363783
IRS990/TotalAssetsEOYAmt0458752
IRS990/TotalAssetsGrp/BOYAmt0363783
IRS990/TotalAssetsGrp/EOYAmt0458752
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt045227
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0198858
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0413565
IRS990/TotalFunctionalExpensesGrp/TotalAmt0612423
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02980
IRS990/TotalLiabilitiesEOYAmt01949
IRS990/TotalLiabilitiesGrp/BOYAmt02980
IRS990/TotalLiabilitiesGrp/EOYAmt01949
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0360803
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0456803
IRS990/TotalOtherCompensationAmt013263
IRS990/TotalProgramServiceExpensesAmt0413565
IRS990/TotalProgramServiceRevenueAmt0655835
IRS990/TotalReportableCompFromOrgAmt077460
IRS990/TotalRevenueGrp/ExclusionAmt04196
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0659000
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0708423
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0363783
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0458752
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01750
IRS990/TravelGrp/ProgramServicesAmt05250
IRS990/TravelGrp/TotalAmt07000
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.98$0.01$5.97$7.86$6.52$1.34
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.64$0.01$4.63$6.27$6.43$0.16
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.80$0.02$4.79$5.71$6.18$0.48
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.29$0.02$5.27$6.15$5.94$0.21
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.05$0.04$5.01$6.64$6.19$0.44
2019Detailed filing. Detailed filing data is available for this year.$4.59$0.02$4.57$7.08$6.12$0.96
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.64$0.03$3.61$5.62$5.01$0.61
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.03$0.04$2.99$5.05$4.99$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.96$0.02$2.94$5.58$4.94$0.64
2015Detailed filing. Detailed filing data is available for this year.$2.35$0.05$2.30$4.39$4.55$0.17
2014Detailed filing. Detailed filing data is available for this year.$2.51$0.05$2.46$4.09$4.25$0.16
2013Detailed filing. Detailed filing data is available for this year.$2.64$0.02$2.62$4.64$4.55$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.59$0.06$2.53$3.71
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.67$0.05$2.62$3.57
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.44$0.04$2.40$4.09