Civic Intelligence

Ibew-Neca Joint Apprenticeship Training Trust Fund

990 • Fiscal year 2023 • EIN 64-0535585

Jul 01, 2022 to Jun 30, 2023 • Filed on Feb 27, 2024

Organization ProfileIBEW480.ORG/JATC.HTML
P O Box 721077Byram, MS 39272-1077

(601) 372-4650

Siviq Scores

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

Liabilities / Assets

88th percentile

0.09x

Higher debt load relative to assets than 88% of similar nonprofits.

2023 filings • 501(c)5 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

89th percentile

0.11x

Higher debt load relative to revenue than 89% of similar nonprofits.

2023 filings • 501(c)5 • <$500k nonprofits • Source year 2023

Net Margin

36th percentile

-2.2%

Higher net margin than 36% of similar nonprofits.

2023 filings • 501(c)5 • <$500k nonprofits • Source year 2023

Top Officer Pay

98th percentile

$116,807

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 52.8% of source-year revenue.

2023 filings • 501(c)5 • <$500k nonprofits • Source year 2023

Asset Growth

37th percentile

-1.9%

Faster asset growth than 37% of similar nonprofits.

2023 filings • 501(c)5 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

35th percentile

-1.2%

Faster revenue growth than 35% of similar nonprofits.

2023 filings • 501(c)5 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets88th percentile

Assets

Flat

$248,886

Flat from 2023

Net Assets

Flat

$225,256

Flat from 2023

Liabilities

Flat

$23,630

Flat from 2023

Revenue And Expenses
Liabilities / Revenue89th percentileNet Margin36th percentile

Revenue

Flat

$221,428

Flat from 2023

Expenses

Flat

$226,203

Flat from 2023

Net Income

Flat

-$4,775

Flat from 2023

Historical Trend

Balance Sheet Trend

Asset Growth37th percentile

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

$300K$200K$100K$0Assets 2011: $145,848Liabilities 2011: $13,5752011Assets 2012: $200,404Liabilities 2012: $5,770Net Assets 2012: $194,6342012Assets 2013: $182,223Liabilities 2013: $7,047Net Assets 2013: $175,1762013Assets 2014: $132,627Liabilities 2014: $20,8492014Assets 2015: $122,001Liabilities 2015: $20,6752015Assets 2016: $175,680Liabilities 2016: $41,8282016Assets 2017: $201,791Liabilities 2017: $26,960Net Assets 2017: $174,8312017Assets 2018: $199,872Liabilities 2018: $29,2422018Assets 2019: $197,792Liabilities 2019: $31,065Net Assets 2019: $166,7272019Assets 2020: $249,852Liabilities 2020: $32,116Net Assets 2020: $217,7362020Assets 2021: $236,811Liabilities 2021: $33,447Net Assets 2021: $203,3642021Assets 2022: $253,675Liabilities 2022: $33,346Net Assets 2022: $220,3292022Assets 2023: $248,886Liabilities 2023: $23,630Net Assets 2023: $225,2562023Assets 2023: $248,886Liabilities 2023: $23,630Net Assets 2023: $225,2562023Assets 2024: $269,524Liabilities 2024: $21,133Net Assets 2024: $248,3912024

Highlighted filing

2023

Assets$248,886
Liabilities$23,630
Net Assets$225,256
Open 2023 Filing

Operations Trend

Revenue Growth35th percentile

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

$300K$200K$100K$0-$100KRevenue 2011: $134,309Expenses 2011: $137,739Net Income 2011: -$3,4302011Revenue 2012: $189,215Expenses 2012: $126,854Net Income 2012: $62,3612012Revenue 2013: $100,507Expenses 2013: $119,965Net Income 2013: -$19,4582013Revenue 2014: $60,808Expenses 2014: $124,206Net Income 2014: -$63,3982014Revenue 2015: $121,324Expenses 2015: $131,776Net Income 2015: -$10,4522015Revenue 2016: $167,845Expenses 2016: $135,319Net Income 2016: $32,5262016Revenue 2017: $188,778Expenses 2017: $147,799Net Income 2017: $40,9792017Revenue 2018: $156,186Expenses 2018: $160,387Net Income 2018: -$4,2012018Revenue 2019: $151,250Expenses 2019: $155,153Net Income 2019: -$3,9032019Revenue 2020: $260,366Expenses 2020: $209,357Net Income 2020: $51,0092020Revenue 2021: $201,397Expenses 2021: $215,769Net Income 2021: -$14,3722021Revenue 2022: $224,145Expenses 2022: $207,180Net Income 2022: $16,9652022Revenue 2023: $221,428Expenses 2023: $226,203Net Income 2023: -$4,7752023Revenue 2023: $221,428Expenses 2023: $226,203Net Income 2023: -$4,7752023Revenue 2024: $245,888Expenses 2024: $225,090Net Income 2024: $20,7982024

Highlighted filing

2023

Revenue$221,428
Expenses$226,203
Net Income-$4,775
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Feb 27, 2024
Return Version
2022v5.0
Gross Receipts
$221,428
Mission and Program Overview

Mission

Training electrical apprentices and journeymen.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$75,714$101,153▲ $25,439
Cash and Non-Interest-Bearing Accounts$88,635$78,747▼ $9,888
Accounts Receivable$64,153$48,348▼ $15,805
Land, Buildings, and Equipment, Net$13,599$12,209▼ $1,390
Other Notes and Loans Receivable, Net$8,100$4,800▼ $3,300
Prepaid Expenses and Deferred Charges$3,474$3,629▲ $155
Total Assets$253,675$248,886▼ $4,789
Liabilities
Deferred Revenue$25,975$18,959▼ $7,016
Accounts Payable and Accrued Expenses$7,371$4,671▼ $2,700
Total Liabilities$33,346$23,630▼ $9,716
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$220,329$225,256▲ $4,927
Total Net Assets Fund Balance$220,329$225,256▲ $4,927
Total Liabilities and Net Assets / Fund Balance$253,675$248,886▼ $4,789

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,774$66,388$68,162
Leasehold Improvements$10,435$7,121$17,556
Other Land Buildings-$14,263$14,263
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
C Jim StephensTraining DirectorFT$94,199$22,608$116,807
Mike MorganTrustee--$114,612$114,612
R Brad WallaceTrustee--$112,327$112,327

Board Members and Trustees

NameTitle
Reed NelsonChairman
Chris FountainTrustee
David KellyTrustee
Jason StringerTrustee
John FortenberryTrustee
Mike RussumSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$151,801
Program Service Revenue
$66,517
Investment Income
$2,010
Other Revenue
$1,100
All Other Contributions
$151,801
Change in Net Assets
$-4,775

Audited Revenue Reconciliation

Revenue per Audited Statements
$221,428
Revenue Not Reported on Form 990
$33,457
Total Revenue per Audited Statements
$254,885
Total Revenue per Form 990
$221,428
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$129,187
Other Expenses$97,016
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---$118,756
Payroll Taxes---$10,431
Fees for Services Accounting---$7,469
Office Expenses---$6,463
Insurance---$4,986
Conferences and Meetings---$4,170
Occupancy---$3,125
Depreciation Depletion---$1,390
Fees for Services Legal---$989
Other Expenses---$653
All Other Expenses---$503
Fees for Services Other---$200
Total Functional Expenses$0$0$0$226,203

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$259,660
Expenses per Audited Statements$226,203
Total Expenses per Form 990$226,203
Expenses Not Reported on Form 990$33,457
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
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 training director reviews the organization's form 990 prior to filing.”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Ibew-neca Joint Apprenticeship
EIN
64-0535585
Phone
6013724650
Address
P O BOX 721077, BYRAM, MS 39272-1077

Signing Officer

Name
C Jim Stephens
Title
Training Director
Phone
6013724650
Signed
2024-02-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Reed Nelson
Formed
1971
Legal Domicile
Ms
Voting Board Members
8
Independent Board Members
8
Employees
1

Preparer

Firm
Tann Brown & Russ Co Pllc
Address
1501 LAKELAND DRIVE SUITE 300, JACKSON, MS 39216-4841
Preparer
Scott a Hodges
Phone
6013544926
Supplemental Narrative

Additional Explanations

Form 990, Part XI

“A prior period adjustment of 9,702 is reflected because the trust fund restated its prior years' financial statements to correctly reflect an irs employee retention credit refund receivable of 9,702 as an addition to net assets for the year ended june 30, 2021.”

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TRAINING DIRECTOR REVIEWS THE ORGANIZATION'S FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A PRIOR PERIOD ADJUSTMENT OF 9,702 IS REFLECTED BECAUSE THE TRUST FUND RESTATED ITS PRIOR YEARS' FINANCIAL STATEMENTS TO CORRECTLY REFLECT AN IRS EMPLOYEE RETENTION CREDIT REFUND RECEIVABLE OF 9,702 AS AN ADDITION TO NET ASSETS FOR THE YEAR ENDED JUNE 30, 2021.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1CENTRAL MS NATL ELECTR CONTR ASSOC
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1640328032
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501C6
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1MS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0LBR UNION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1BUS. ASSOC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0P O BOX 721077
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1P O BOX 8494
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1JACKSON
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1MS
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IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
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IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt012757
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0TAXES, INSURANCE & DEPR
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IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0N
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0253675
IRS990/TotalAssetsEOYAmt0248886
IRS990/TotalAssetsGrp/BOYAmt0253675
IRS990/TotalAssetsGrp/EOYAmt0248886
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0151801
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0226203
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt033346
IRS990/TotalLiabilitiesEOYAmt023630
IRS990/TotalLiabilitiesGrp/BOYAmt033346
IRS990/TotalLiabilitiesGrp/EOYAmt023630
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0220329
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0225256
IRS990/TotalOtherCompensationAmt070392
IRS990/TotalProgramServiceRevenueAmt066517
IRS990/TotalReportableCompFromOrgAmt094199
IRS990/TotalRevenueGrp/ExclusionAmt03110
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt066517
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0221428
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0253675
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0248886
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 721077
IRS990/USAddress/CityNm0BYRAM
IRS990/USAddress/StateAbbreviationCd0MS
IRS990/USAddress/ZIPCd0392721077
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0IBEW480.ORG/JATC.HTML
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0C JIM STEPHENS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRAINING DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06013724650
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-02-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IBEW-NECA JOINT APPRENTICESHIP
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0TRAINING TRUST FUND
ReturnHeader/Filer/BusinessNameControlTxt0IBEW
ReturnHeader/Filer/EIN0640535585
ReturnHeader/Filer/PhoneNum06013724650
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 721077
ReturnHeader/Filer/USAddress/CityNm0BYRAM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MS
ReturnHeader/Filer/USAddress/ZIPCd0392721077
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205630688
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TANN BROWN & RUSS CO PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01501 LAKELAND DRIVE SUITE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0JACKSON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0392164841
ReturnHeader/PreparerPersonGrp/PhoneNum06013544926
ReturnHeader/PreparerPersonGrp/PreparationDt02024-02-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SCOTT A HODGES
ReturnHeader/ReturnTs02024-02-28T17:58:31-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CLINTON
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0STEPHENS
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$248,886
Liabilities
$23,630
Net assets
$225,256
Revenue
$221,428
Expenses
$226,203
Net income
-$4,775
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.70$0.21$2.48$2.46$2.25$0.21
2023Detailed filing. Detailed filing data is available for this year.$2.49$0.24$2.25$2.21$2.26$0.05
2023Summary only. Only limited summary data is available for this year.$2.49$0.24$2.25$2.21$2.26$0.05
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.54$0.33$2.20$2.24$2.07$0.17
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.37$0.33$2.03$2.01$2.16$0.14
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.50$0.32$2.18$2.60$2.09$0.51
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.98$0.31$1.67$1.51$1.55$0.04
2018Summary only. Only limited summary data is available for this year.$2.00$0.29$1.56$1.60$0.04
2017Summary only. Only limited summary data is available for this year.$2.02$0.27$1.75$1.89$1.48$0.41
2016Summary only. Only limited summary data is available for this year.$1.76$0.42$1.68$1.35$0.33
2015Summary only. Only limited summary data is available for this year.$1.22$0.21$1.21$1.32$0.10
2014Summary only. Only limited summary data is available for this year.$1.33$0.21$0.61$1.24$0.63
2013Summary only. Only limited summary data is available for this year.$1.82$0.07$1.75$1.01$1.20$0.19
2012Summary only. Only limited summary data is available for this year.$2.00$0.06$1.95$1.89$1.27$0.62
2011Summary only. Only limited summary data is available for this year.$1.46$0.14$1.34$1.38$0.03