Civic Intelligence

C S R a Electrical Joint Apprenticeship & Training Fund

990 • Fiscal year 2017 • EIN 58-6073044

Jul 01, 2016 to Jun 30, 2017 • Filed on May 03, 2018

1248 Reynolds StreetAugust, GA 30901

(706) 722-4100

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

Higher debt load relative to assets than 17% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

17th percentile

0.00x

Higher debt load relative to revenue than 17% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

86th percentile

33%

Higher net margin than 86% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

42nd percentile

$39,960

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 5.0% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

77th percentile

16%

Faster asset growth than 77% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

55th percentile

6.5%

Faster revenue growth than 55% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$1,885,101

Up $258,815 (+16%) from 2016

Net Assets

Up

$1,883,488

Up $264,437 (+16%) from 2016

Liabilities

Down

$1,613

Down $5,622 (-78%) from 2016

Revenue

Up

$806,551

Up $49,231 (+6.5%) from 2016

Expenses

Up

$539,558

Up $40,856 (+8.2%) from 2016

Net Income

Up

$266,993

Up $8,375 (+3.2%) from 2016

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2011: $830,404Liabilities 2011: $3,353Net Assets 2011: $827,0512011Assets 2012: $995,560Liabilities 2012: $7,212Net Assets 2012: $988,3482012Assets 2013: $1,176,701Liabilities 2013: $12,661Net Assets 2013: $1,164,0402013Assets 2014: $1,251,033Liabilities 2014: $17,886Net Assets 2014: $1,233,1472014Assets 2015: $1,367,811Liabilities 2015: $8,843Net Assets 2015: $1,358,9682015Assets 2016: $1,626,286Liabilities 2016: $7,235Net Assets 2016: $1,619,0512016Assets 2017: $1,885,101Liabilities 2017: $1,613Net Assets 2017: $1,883,4882017Assets 2018: $2,070,338Liabilities 2018: $1,404Net Assets 2018: $2,068,9342018Assets 2019: $2,602,907Liabilities 2019: $22,715Net Assets 2019: $2,580,1922019Assets 2020: $3,710,183Liabilities 2020: $18,291Net Assets 2020: $3,691,8922020Assets 2021: $5,114,495Liabilities 2021: $10,707Net Assets 2021: $5,103,7882021Assets 2022: $7,057,920Liabilities 2022: $6,652Net Assets 2022: $7,051,2682022Assets 2023: $8,372,286Liabilities 2023: $16,306Net Assets 2023: $8,355,9802023Assets 2024: $8,442,240Liabilities 2024: $21,468Net Assets 2024: $8,420,7722024

Highlighted filing

2017

Assets$1,885,101
Liabilities$1,613
Net Assets$1,883,488

Operations Trend

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

$3.0M$2.0M$1.0M$0Revenue 2011: $438,608Expenses 2011: $354,874Net Income 2011: $83,7342011Revenue 2012: $517,408Expenses 2012: $356,111Net Income 2012: $161,2972012Expenses 2013: $394,4992013Revenue 2014: $526,719Expenses 2014: $457,429Net Income 2014: $69,2902014Revenue 2015: $624,793Expenses 2015: $490,203Net Income 2015: $134,5902015Revenue 2016: $757,320Expenses 2016: $498,702Net Income 2016: $258,6182016Revenue 2017: $806,551Expenses 2017: $539,558Net Income 2017: $266,9932017Revenue 2018: $770,578Expenses 2018: $583,271Net Income 2018: $187,3072018Revenue 2019: $1,181,822Expenses 2019: $670,564Net Income 2019: $511,2582019Revenue 2020: $1,846,354Expenses 2020: $734,654Net Income 2020: $1,111,7002020Revenue 2021: $2,184,217Expenses 2021: $772,321Net Income 2021: $1,411,8962021Revenue 2022: $2,693,699Expenses 2022: $746,219Net Income 2022: $1,947,4802022Revenue 2023: $2,135,229Expenses 2023: $830,517Net Income 2023: $1,304,7122023Revenue 2024: $884,069Expenses 2024: $819,277Net Income 2024: $64,7922024

Highlighted filing

2017

Revenue$806,551
Expenses$539,558
Net Income$266,993
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 3, 2018
Return Version
2016v3.0
Gross Receipts
$806,551
Mission and Program Overview

Mission

To provide training and re-training in the electrical industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,619,051$1,883,488▲ $264,437
Savings and Temporary Cash Investments$1,412,869$1,687,207▲ $274,338
Land, Buildings, and Equipment, Net$95,113$91,641▼ $3,472
Accounts Receivable$41,037$49,020▲ $7,983
Cash and Non-Interest-Bearing Accounts$45,567$39,884▼ $5,683
Prepaid Expenses and Deferred Charges$31,700$17,349▼ $14,351
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,626,286$1,885,101▲ $258,815
Liabilities
Accounts Payable and Accrued Expenses$7,235$1,613▼ $5,622
Total Liabilities$7,235$1,613▼ $5,622
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,619,051$1,883,488▲ $264,437
Total Liabilities and Net Assets / Fund Balance$1,626,286$1,885,101▲ $258,815

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,438$98,446$101,884
Land$88,203-$88,203
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Donald M KellyCoordinatorFT$39,960$39,960
Morris BeardCoordinator-pastFT$4,558$4,558

Board Members and Trustees

NameTitle
Alonzo IngramTrustee
David PowellTrustee
Keith GoffTrustee
Rudy DixonTrustee
Will SaltersTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$572,808
Investment Income
$9,113
Other Revenue
$224,630
Change in Net Assets
$266,993

Audited Revenue Reconciliation

Revenue per Audited Statements
$806,551
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-2,556
Total Revenue per Audited Statements
$803,995
Total Revenue per Form 990
$806,551
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$305,328
Salaries, Compensation, and Employee Benefits$234,230
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$137,538--$137,538
Current Officers, Directors, Trustees, and Key Employees$44,518--$44,518
Travel$25,935--$25,935
Other Employee Benefits$18,857--$18,857
Payroll Taxes$18,060--$18,060
Office Expenses$16,247--$16,247
Occupancy$15,453--$15,453
Pension Plan Contributions$15,257--$15,257
Fees for Services Accounting-$9,026-$9,026
Insurance-$6,522-$6,522
Depreciation Depletion$3,472--$3,472
Other Expenses$3,158$9,908-$3,158
All Other Expenses$2,482--$2,482
Advertising$549--$549
Total Functional Expenses$514,102$25,456$0$539,558

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$539,558
Total Expenses per Audited Statements$539,558
Total Expenses per Form 990$539,558
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
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 board of trustees reviews and approves the form 990 for filing.

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

Each trustee signs an annual conflict of interest disclosure.

Form 990, Part VI, Section C, Line 19

Governing documents are made available to the public upon request at the fund office.

Filing and Contact Details

Filer

Filer Name
Csra Electrical Joint Apprenticeship Fun
EIN
58-6073044
Phone
7067224100
Address
1248 REYNOLDS STREET, AUGUST, GA 30901

Signing Officer

Name
Will Salters
Title
Chairman
Phone
7067224100
Signed
2018-05-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Will Salters
Formed
1969
Legal Domicile
Ga
Voting Board Members
6
Independent Board Members
6
Employees
17
Volunteers
0

Preparer

Firm
Carr Riggs & Ingram LLC
Address
3500 PIEDMONT RD SUITE 500, ATLANTA, GA 30305
Preparer
K Shannon Clack
Phone
4042335486
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

In accordance with u.s. Gaap, the plan is required to recognize the financial statement effect of certain tax positions when it is more likely than not that the position will not be upheld upon examination by the taxing authority. The plan evaluates on an annual basis its tax positions taken in previously filed information returns and as reflected in its financial statements with regard to issues affecting its tax-exempt status, unrelated business income and other matters and addresses any uncertainties as they arise. As of june 30, 2017, there were no uncertain tax positions indentified by management that would require recognition or disclosure in the financial statements.

Raw XML Appendix396 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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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt088203
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-2556
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03438
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt098446
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0101884
IRS990ScheduleD/RevenueNotReportedAmt0-2556
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0806551
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IN ACCORDANCE WITH U.S. GAAP, THE PLAN IS REQUIRED TO RECOGNIZE THE FINANCIAL STATEMENT EFFECT OF CERTAIN TAX POSITIONS WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL NOT BE UPHELD UPON EXAMINATION BY THE TAXING AUTHORITY. THE PLAN EVALUATES ON AN ANNUAL BASIS ITS TAX POSITIONS TAKEN IN PREVIOUSLY FILED INFORMATION RETURNS AND AS REFLECTED IN ITS FINANCIAL STATEMENTS WITH REGARD TO ISSUES AFFECTING ITS TAX-EXEMPT STATUS, UNRELATED BUSINESS INCOME AND OTHER MATTERS AND ADDRESSES ANY UNCERTAINTIES AS THEY ARISE. AS OF JUNE 30, 2017, THERE WERE NO UNCERTAIN TAX POSITIONS INDENTIFIED BY MANAGEMENT THAT WOULD REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt091641
IRS990ScheduleD/TotalExpensesPerForm990Amt0539558
IRS990ScheduleD/TotalRevenuePerForm990Amt0806551
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0803995
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0539558
IRS990ScheduleE/ComplianceWithRevProc7550Ind00
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/ExplanationTxt0ADVERTISING IS RUN IN THE LOCAL NEWS MEDIAS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF TRUSTEES REVIEWS AND APPROVES THE FORM 990 FOR FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH TRUSTEE SIGNS AN ANNUAL CONFLICT OF INTEREST DISCLOSURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE FUND OFFICE.
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 C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01626286
IRS990/TotalAssetsEOYAmt01885101
IRS990/TotalAssetsGrp/BOYAmt01626286
IRS990/TotalAssetsGrp/EOYAmt01885101
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt025456
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0514102
IRS990/TotalFunctionalExpensesGrp/TotalAmt0539558
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07235
IRS990/TotalLiabilitiesEOYAmt01613
IRS990/TotalLiabilitiesGrp/BOYAmt07235
IRS990/TotalLiabilitiesGrp/EOYAmt01613
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01619051
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01883488
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0514102
IRS990/TotalProgramServiceRevenueAmt0572808
IRS990/TotalReportableCompFromOrgAmt044518
IRS990/TotalRevenueGrp/ExclusionAmt09113
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0797438
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0806551
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01626286
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01885101
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt025935
IRS990/TravelGrp/TotalAmt025935
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01248 REYNOLDS STREET
IRS990/USAddress/CityNm0AUGUST
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030901
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0NA
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0WILL SALTERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum07067224100
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CSRA ELECTRICAL JOINT APPRENTICESHIP FUN
ReturnHeader/Filer/BusinessNameControlTxt0CSRA
ReturnHeader/Filer/EIN0586073044
ReturnHeader/Filer/PhoneNum07067224100
ReturnHeader/Filer/USAddress/AddressLine1Txt01248 REYNOLDS STREET
ReturnHeader/Filer/USAddress/CityNm0AUGUST
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030901
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0BC98601E7DFA6F50BE5B60071BEA88D03AFFEEC2
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId03DFF2F137460ABAE91D2BA2DDAE5EF39A9CC6B1D
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt099.76.171.161
ReturnHeader/FilingSecurityInformation/IPDt02018-05-03
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm013:57:48
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0721396621
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CARR RIGGS & INGRAM LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03500 PIEDMONT RD SUITE 500
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ATLANTA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030305
ReturnHeader/PreparerPersonGrp/PhoneNum04042335486
ReturnHeader/PreparerPersonGrp/PreparationDt02018-05-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0K SHANNON CLACK
ReturnHeader/ReturnTs02018-05-14T07:11:30-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.44$0.02$8.42$0.88$0.82$0.06
2023Detailed filing. Detailed filing data is available for this year.$8.37$0.02$8.36$2.14$0.83$1.30
2022Detailed filing. Detailed filing data is available for this year.$7.06$0.01$7.05$2.69$0.75$1.95
2021Detailed filing. Detailed filing data is available for this year.$5.11$0.01$5.10$2.18$0.77$1.41
2020Detailed filing. Detailed filing data is available for this year.$3.71$0.02$3.69$1.85$0.73$1.11
2019Detailed filing. Detailed filing data is available for this year.$2.60$0.02$2.58$1.18$0.67$0.51
2018Detailed filing. Detailed filing data is available for this year.$2.07$0.00$2.07$0.77$0.58$0.19
2017Detailed filing. Detailed filing data is available for this year.$1.89$0.00$1.88$0.81$0.54$0.27
2016Detailed filing. Detailed filing data is available for this year.$1.63$0.01$1.62$0.76$0.50$0.26
2015Detailed filing. Detailed filing data is available for this year.$1.37$0.01$1.36$0.62$0.49$0.13
2014Detailed filing. Detailed filing data is available for this year.$1.25$0.02$1.23$0.53$0.46$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.18$0.01$1.16$0.39
2012Summary only. Only limited summary data is available for this year.$1.00$0.01$0.99$0.52$0.36$0.16
2011Summary only. Only limited summary data is available for this year.$0.83$0.00$0.83$0.44$0.35$0.08