Liabilities / Assets
18th percentile
Higher debt load relative to assets than 18% of similar nonprofits.
990 • Fiscal year 2024 • EIN 74-2833033
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
18th percentile
Higher debt load relative to assets than 18% of similar nonprofits.
Liabilities / Revenue
14th percentile
Higher debt load relative to revenue than 14% of similar nonprofits.
Net Margin
64th percentile
Higher net margin than 64% of similar nonprofits.
Top Officer Pay
34th percentile
Higher top officer pay than 34% of similar nonprofits.
Top officer pay equals 4.6% of source-year revenue.
Asset Growth
90th percentile
Faster asset growth than 90% of similar nonprofits.
Revenue Growth
82nd percentile
Faster revenue growth than 82% of similar nonprofits.
Assets
Up$691,353
Up $182,034 (+36%) from 2023
Net Assets
Up$689,510
Up $182,869 (+36%) from 2023
Liabilities
Down$1,843
Down $835 (-31%) from 2023
Revenue
Up$1,442,610
Up $318,163 (+28%) from 2023
Expenses
Up$1,259,741
Up $272,878 (+28%) from 2023
Net Income
Up$182,869
Up $45,285 (+33%) from 2023
To serve the outdoor power
To serve the outdoor power equipment industry through education, training and certification. The primary activities are to develop and administer technician certification tests and to accredit power equipment training programs at all levels of education.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $290,410 | $485,871 | ▲ $195,461 |
| Land, Buildings, and Equipment, Net | $218,909 | $205,482 | ▼ $13,427 |
| Total Assets | $509,319 | $691,353 | ▲ $182,034 |
| Liabilities | |||
| Other Liabilities | $2,678 | $1,843 | ▼ $835 |
| Total Liabilities | $2,678 | $1,843 | ▼ $835 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $506,641 | $689,510 | ▲ $182,869 |
| Total Net Assets Fund Balance | $506,641 | $689,510 | ▲ $182,869 |
| Total Liabilities and Net Assets / Fund Balance | $509,319 | $691,353 | ▲ $182,034 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $177,293 | $88,343 | $265,636 |
| Equipment | $24,189 | $25,236 | $49,425 |
| Land | $4,000 | - | $4,000 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| David Erik Sides | Executive Di | FT | $65,772 | $65,772 |
| Name | Title |
|---|---|
| Nick Testa | President |
| Allen Spence | Director |
| Brad Wright | Director |
| Brian Chick | Director |
| Brian Jones | Director |
| Derrick Dalton | Director |
| Don Petry | Director |
| Jared Hemley | Director |
| Josh Grandprey | Director |
| Josh Kirby | Director |
| Lynnette Favour | Director |
| Mark Lineman | Director |
| Duane Kasprick | Past Preside |
| Brian Martin | Secretary |
| Ed Cole | Treasurer |
| Blair Coates | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,080,166 |
| Salaries, Compensation, and Employee Benefits | $179,575 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | $146,792 | - | $146,792 |
| Conferences and Meetings | - | $65,499 | - | $65,499 |
| Travel | $61,097 | - | - | $61,097 |
| Office Expenses | - | $56,071 | - | $56,071 |
| Advertising | - | $39,803 | - | $39,803 |
| Depreciation Depletion | $35,530 | - | - | $35,530 |
| All Other Expenses | $12,048 | $7,400 | - | $19,448 |
| Payroll Taxes | - | $17,420 | - | $17,420 |
| Occupancy | - | $17,230 | - | $17,230 |
| Other Employee Benefits | $15,363 | - | - | $15,363 |
| Other Expenses | $24,845 | $13,212 | - | $13,212 |
| Insurance | - | $3,430 | - | $3,430 |
| Fees for Services Accounting | - | $440 | - | $440 |
| Total Functional Expenses | $866,495 | $393,246 | $0 | $1,259,741 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Payroll Taxes | $1,843 |
“Copy provided prior to filing”
“Compensation based on market”
“Compensation determined by council”
“UPON REQUEST”
“To serve the outdoor power equipment industry through education, training and certification. The primary activities are to develop and administer technician certification tests and to accredit power equipment training programs at all levels of education.”
“CTE TRAINING”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO SERVE THE OUTDOOR POWER EQUIPMENT INDUSTRY THROUGH EDUCATION, TRAINING AND CERTIFICATION. THE PRIMARY ACTIVITIES ARE TO DEVELOP AND ADMINISTER TECHNICIAN CERTIFICATION TESTS AND TO ACCREDIT POWER EQUIPMENT TRAINING PROGRAMS AT ALL LEVELS OF EDUCATION. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 39803 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 39803 |
| IRS990/AllOtherContributionsAmt | 0 | 207721 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 7400 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 12048 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 19448 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | DAVID ERIK SIDES |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7044879666 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 344 OAK GROVE RD |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine2Txt | 0 | 344 OAK GROVE RD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | KINGS MOUNTAIN |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 28086 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 290410 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 485871 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 65499 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 65499 |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 289930 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 1080166 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1152680 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 182869 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 179575 |
| IRS990/CYTotalExpensesAmt | 0 | 1259741 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1442610 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 35530 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 35530 |
| IRS990/Desc | 0 | PROVIDE CERTIFICATION & EDUCATION |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 6 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 736932 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 440 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 440 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 14 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 15 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DAVID ERIK SIDES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | BRIAN CHICK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | BLAIR COATES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DERRICK DALTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | LYNNETTE FAVOUR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JOSH GRANDPREY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JARED HEMLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | BRIAN JONES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | DUANE KASPRICK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | JOSH KIRBY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | MARK LINEMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | BRIAN MARTIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | DON PETRY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | ALLEN SPENCE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | NICK TESTA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | BRAD WRIGHT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | ED COLE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 65772 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXECUTIVE DI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | PAST PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | TREASURER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2002 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 16 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1442610 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 16 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 3430 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 3430 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 113579 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 218909 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 205482 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 319061 |
| IRS990/LegalDomicileStateCd | 0 | NC |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 82209 |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO SERVE THE OUTDOOR POWER EQUIPMENT INDUSTRY THROUGH EDUCATION, TRAINING AND CERTIFICATION. THE PRIMARY ACTIVITIES ARE TO DEVELOP AND ADMINISTER TECHNICIAN CERTIFICATION TESTS AND TO ACCREDIT POWER EQUIPMENT TRAINING PROGRAMS AT ALL LEVELS OF EDUCATION. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 506641 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 689510 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 506641 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 689510 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 17230 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 17230 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 56071 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 56071 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 15363 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 15363 |
| IRS990/OtherExpensesGrp/Desc | 0 | CERTIFICATION & EDUCATION |
| IRS990/OtherExpensesGrp/Desc | 1 | SALES TAX |
| IRS990/OtherExpensesGrp/Desc | 2 | TRANSLATION SERVICE |
| IRS990/OtherExpensesGrp/Desc | 3 | DUES & REGISTRATIONS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 25949 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 13212 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 717612 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 24845 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 717612 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 25949 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 24845 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 13212 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 2678 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1843 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 146792 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 146792 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 17420 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 17420 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | DAVID ERIK SIDES |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 811000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 811000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CERT & EDUCATION |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | ANNUAL CONFERENCE |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | LMS SEAT LICENSE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1093353 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 42865 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 16462 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1093353 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 42865 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 16462 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | ANNUAL CONFERENCE FOR NETWORKING |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 61097 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 42865 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | CTE TRAINING |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 68466 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 318431 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYOtherExpensesAmt | 0 | 815511 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 806016 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 137584 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 171352 |
| IRS990/PYTotalExpensesAmt | 0 | 986863 |
| IRS990/PYTotalRevenueAmt | 0 | 1124447 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 182869 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 1109815 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 289930 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 318431 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 114197 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 123050 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 126130 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 971738 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 1152680 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 806016 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 466337 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 462830 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 2887863 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt | 0 | 468501 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 468501 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 4328102 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 1442610 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1124447 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 580534 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 585880 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 594631 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 4328102 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 1442610 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 1124447 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 580534 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 585880 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 594631 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 4328102 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 24189 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 25236 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 49425 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 4000 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 4000 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 177293 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 88343 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 265636 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1843 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PAYROLL TAXES |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 205482 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1843 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | TO SERVE THE OUTDOOR POWER EQUIPMENT INDUSTRY THROUGH EDUCATION, TRAINING AND CERTIFICATION. THE PRIMARY ACTIVITIES ARE TO DEVELOP AND ADMINISTER TECHNICIAN CERTIFICATION TESTS AND TO ACCREDIT POWER EQUIPMENT TRAINING PROGRAMS AT ALL LEVELS OF EDUCATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | CTE TRAINING |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | COPY PROVIDED PRIOR TO FILING |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | COMPENSATION BASED ON MARKET |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | COMPENSATION DETERMINED BY COUNCIL |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 691353 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 509319 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 691353 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 289930 |
| IRS990/TotalEmployeeCnt | 0 | 6 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 393246 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 866495 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1259741 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 2678 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1843 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 2678 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1843 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 506641 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 689510 |
| IRS990/TotalOtherProgSrvcExpenseAmt | 0 | 68466 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 866495 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1152680 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 65772 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1152680 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1442610 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 509319 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 691353 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 61097 |
| IRS990/TravelGrp/TotalAmt | 0 | 61097 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/USAddress/AddressLine1Txt | 0 | 344 OAK GROVE ROAD |
| IRS990/USAddress/CityNm | 0 | KINGS MOUNTAIN |
| IRS990/USAddress/StateAbbreviationCd | 0 | NC |
| IRS990/USAddress/ZIPCd | 0 | 28086 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 16 |
| IRS990/VotingMembersIndependentCnt | 0 | 16 |
| IRS990/WebsiteAddressTxt | 0 | EETC.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DAVID ERIK SIDES |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7044879666 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | EQUIPMENT & ENGINE TRAINING |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | COUNCIL INC |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.