Civic Intelligence

Independent Training and Apprenticeship Program

990 • Fiscal year 2021 • EIN 81-0920262

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 09, 2022

9856 Business Park DriveSacramento, CA 95827

(916) 332-3332

Siviq Scores

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

Liabilities / Assets

86th percentile

0.56x

Higher debt load relative to assets than 86% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

73rd percentile

0.31x

Higher debt load relative to revenue than 73% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

47th percentile

11%

Higher net margin than 47% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

75th percentile

$114,006

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

88th percentile

57%

Faster asset growth than 88% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

62nd percentile

24%

Faster revenue growth than 62% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$964,046

Up $348,123 (+57%) from 2020

Net Assets

Up

$425,235

Up $192,551 (+83%) from 2020

Liabilities

Up

$538,811

Up $155,572 (+41%) from 2020

Revenue

Up

$1,732,270

Up $339,242 (+24%) from 2020

Expenses

Up

$1,539,719

Up $193,778 (+14%) from 2020

Net Income

Up

$192,551

Up $145,464 (+309%) from 2020

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2020: $615,923Liabilities 2020: $383,239Net Assets 2020: $232,6842020Assets 2021: $964,046Liabilities 2021: $538,811Net Assets 2021: $425,2352021Assets 2022: $1,579,812Liabilities 2022: $817,443Net Assets 2022: $762,3692022Assets 2023: $2,074,866Liabilities 2023: $1,008,613Net Assets 2023: $1,066,2532023Assets 2024: $1,791,197Liabilities 2024: $766,848Net Assets 2024: $1,024,3492024

Highlighted filing

2021

Assets$964,046
Liabilities$538,811
Net Assets$425,235

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2020: $1,393,028Expenses 2020: $1,345,941Net Income 2020: $47,0872020Revenue 2021: $1,732,270Expenses 2021: $1,539,719Net Income 2021: $192,5512021Revenue 2022: $2,332,243Expenses 2022: $1,961,940Net Income 2022: $370,3032022Revenue 2023: $2,570,268Expenses 2023: $2,266,384Net Income 2023: $303,8842023Revenue 2024: $2,373,006Expenses 2024: $2,414,911Net Income 2024: -$41,9052024

Highlighted filing

2021

Revenue$1,732,270
Expenses$1,539,719
Net Income$192,551
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 9, 2022
Return Version
2021v4.2
Gross Receipts
$1,734,127
Mission and Program Overview

Mission

I-tap's mission is to provide individuals with the educational tools to obtain and maintain employment as commercial electricians, thereby enriching and improving the lives of the students and their families.

Provide individuals with the education to become commercial electricians.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$306,535$451,342▲ $144,807
Accounts Receivable$274,574$360,155▲ $85,581
Cash and Non-Interest-Bearing Accounts$2,038$93,159▲ $91,121
Loans From Officers Directors$48,213$49,341▲ $1,128
Land, Buildings, and Equipment, Net$13,383$43,808▲ $30,425
Prepaid Expenses and Deferred Charges$11,558$11,508▼ $50
Other Notes and Loans Receivable, Net$5,907$0▼ $5,907
Inventories for Sale or Use$1,928$312▼ $1,616
Total Assets$615,923$964,046▲ $348,123
Other Assets Total$0$3,762▲ $3,762
Liabilities
Deferred Revenue$249,846$361,711▲ $111,865
Accounts Payable and Accrued Expenses$47,119$77,905▲ $30,786
Other Liabilities$38,061$49,854▲ $11,793
Total Liabilities$383,239$538,811▲ $155,572
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$232,684$425,235▲ $192,551
Total Net Assets Fund Balance$232,684$425,235▲ $192,551
Total Liabilities and Net Assets / Fund Balance$615,923$964,046▲ $348,123

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$35,626-$35,626
Equipment$8,182$23,027$31,209
Leasehold Improvements$0$29,857$29,857
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Carolyn NutterPresidentFT$114,006$114,006
Carl MartinezSecretaryPT$37,665$37,665

Board Members and Trustees

NameTitle
Nicholas MalloryDirector
Shawn CarterDirector
Norman NutterTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$151,420
Program Service Revenue
$1,580,460
Investment Income
$390
Other Revenue
$0
All Other Contributions
$8,220
Change in Net Assets
$192,551

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,734,127
Revenue Not Reported on Financial Statements
$-1,857
Revenue Not Reported on Form 990
$100
Other Revenue Adjustments
$-1,857
Total Revenue per Audited Statements
$1,734,227
Total Revenue per Form 990
$1,732,270
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$825,105
Other Expenses$714,614
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$390,600$282,834-$673,434
Occupancy$195,667--$195,667
Comp Disqual Persons-$151,671-$151,671
Fees for Services Other$10,266$93,253-$103,519
Office Expenses-$49,283-$49,283
Advertising-$48,510-$48,510
Other Expenses$7,090$64,624-$7,090
Depreciation Depletion$3,345--$3,345
Travel-$2,785-$2,785
All Other Expenses$2,767--$2,767
Interest$1,439--$1,439
Total Functional Expenses$800,990$738,729$0$1,539,719

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,541,578
Expenses per Audited Statements$1,539,719
Total Expenses per Form 990$1,539,719
Expenses Not Reported on Form 990$1,859
Expenses Not Reported on Financial Statements$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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Two Board Members of the Organization Are Partners in the Interested PersonRents Paid by the OrganizationNo$143,621

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$48,213$49,341▲ $1,128
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Student Deposiits$26,186
Accrued Expenses$23,668
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
Yes
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
Yes
Other officer compensation reviewed
Yes
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

A copy of form 990 was emailed to board members for their review prior to filing.

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

The board monitors conflicts of interests carefully by evaluating each voting item. Board members that have a conflict of interest with a voting item are unable to vote on that item.

Form 990, Part VI, Section B, Line 15

The board evaluates compensation by reviewing compensation of related positions in similar industries. Salaries are voted on by members of the board.

Form 990, Part VI, Section C, Line 19

Documents are made available upon written request.

Filing and Contact Details

Filer

Filer Name
Independent Training and
EIN
81-0920262
Phone
9163323332
Address
9856 BUSINESS PARK DRIVE, SACRAMENTO, CA 95827

Signing Officer

Name
Carolyn Nutter
Title
President
Phone
9163323332
Signed
2022-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carolyn Nutter
Formed
2016
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
10
Volunteers
0

Preparer

Firm
Ap Group Inc
Address
950 GLENN DRIVE SUITE 125, FOLSOM, CA 95630
Preparer
Angie Papendick
Phone
9164000022
Supplemental Narrative

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

OTHER

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Loss on sale of fixed assets

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Loss on sale of fixed assets included on statement of revenue rounding

Page 12, Part XII, Line 2B

U.s. Gaap requires the organization's management to evaluate tax positions taken by the organization and recognize a tax liability if the organization has taken an uncertain position that more likely than not would be sustained upon examination by the irs. The organization has analyzed the tax positions taken by the organization, and believes there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1LOSS ON SALE OF FIXED ASSETS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2LOSS ON SALE OF FIXED ASSETS INCLUDED ON STATEMENT OF REVENUE ROUNDING
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3U.S. GAAP REQUIRES THE ORGANIZATION'S MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY THE IRS. THE ORGANIZATION HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION, AND BELIEVES THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PAGE 12, PART XII, LINE 2B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt043808
IRS990ScheduleD/TotalExpensesPerForm990Amt01539719
IRS990ScheduleD/TotalLiabilityAmt049854
IRS990ScheduleD/TotalRevenuePerForm990Amt01732270
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01734227
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01541578
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DERIVES A SUBSTANTIAL PORTION OF ITS REVENUES FROM FINANCIAL AID RECEIVED BY ITS STUDENTS UNDER THE TITLE IV PROGRAMS ADMINISTERED BY THE DEPARTMENT OF EDUCATION PURSUANT TO THE HEA.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0I-TAP TRAINING CENTER LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0TWO BOARD MEMBERS OF THE ORGANIZATION ARE PARTNERS IN THE INTERESTED PERSON
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0143621
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0RENTS PAID BY THE ORGANIZATION
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt049341
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt0I-TAP TRAINING CENTER LLC
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0OPERATING EXPENSES
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt045000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0ENTITY OWNED BY BOARD MEMBERS OF THE ORGANIZATION
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleL/TotalBalanceDueAmt049341
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF FORM 990 WAS EMAILED TO BOARD MEMBERS FOR THEIR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD MONITORS CONFLICTS OF INTERESTS CAREFULLY BY EVALUATING EACH VOTING ITEM. BOARD MEMBERS THAT HAVE A CONFLICT OF INTEREST WITH A VOTING ITEM ARE UNABLE TO VOTE ON THAT ITEM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD EVALUATES COMPENSATION BY REVIEWING COMPENSATION OF RELATED POSITIONS IN SIMILAR INDUSTRIES. SALARIES ARE VOTED ON BY MEMBERS OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE MADE AVAILABLE UPON WRITTEN 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
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0615923
IRS990/TotalAssetsEOYAmt0964046
IRS990/TotalAssetsGrp/BOYAmt0615923
IRS990/TotalAssetsGrp/EOYAmt0964046
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0151420
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0738729
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0800990
IRS990/TotalFunctionalExpensesGrp/TotalAmt01539719
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0383239
IRS990/TotalLiabilitiesEOYAmt0538811
IRS990/TotalLiabilitiesGrp/BOYAmt0383239
IRS990/TotalLiabilitiesGrp/EOYAmt0538811
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0232684
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0425235
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0800990
IRS990/TotalProgramServiceRevenueAmt01580460
IRS990/TotalReportableCompFromOrgAmt0151671
IRS990/TotalRevenueGrp/ExclusionAmt02247
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01578603
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01732270
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0615923
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0964046
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt02785
IRS990/TravelGrp/TotalAmt02785
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt09856 BUSINESS PARK DRIVE
IRS990/USAddress/CityNm0SACRAMENTO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095827
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0HTTPS://WWW.ITAP.EDU
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CAROLYN NUTTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09163323332
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-11-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0INDEPENDENT TRAINING AND
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0APPRENTICESHIP PROGRAM
ReturnHeader/Filer/BusinessNameControlTxt0INDE
ReturnHeader/Filer/EIN0810920262
ReturnHeader/Filer/PhoneNum09163323332
ReturnHeader/Filer/USAddress/AddressLine1Txt09856 BUSINESS PARK DRIVE
ReturnHeader/Filer/USAddress/CityNm0SACRAMENTO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095827
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0814195533
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0AP GROUP INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0950 GLENN DRIVE SUITE 125
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FOLSOM

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