Civic Intelligence

Independent Training and Apprenticeship Program

990 • Fiscal year 2022 • EIN 81-0920262

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 15, 2023

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

85th percentile

0.52x

Higher debt load relative to assets than 85% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

75th percentile

0.35x

Higher debt load relative to revenue than 75% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

65th percentile

16%

Higher net margin than 65% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

79th percentile

$130,906

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 5.6% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

91st percentile

64%

Faster asset growth than 91% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

76th percentile

35%

Faster revenue growth than 76% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$1,579,812

Up $615,766 (+64%) from 2021

Net Assets

Up

$762,369

Up $337,134 (+79%) from 2021

Liabilities

Up

$817,443

Up $278,632 (+52%) from 2021

Revenue

Up

$2,332,243

Up $599,973 (+35%) from 2021

Expenses

Up

$1,961,940

Up $422,221 (+27%) from 2021

Net Income

Up

$370,303

Up $177,752 (+92%) from 2021

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

2022

Assets$1,579,812
Liabilities$817,443
Net Assets$762,369

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

2022

Revenue$2,332,243
Expenses$1,961,940
Net Income$370,303
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$2,332,243
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
Accounts Receivable$360,155$778,944▲ $418,789
Savings and Temporary Cash Investments$451,342$564,053▲ $112,711
Land, Buildings, and Equipment, Net$43,808$107,955▲ $64,147
Loans From Officers Directors$49,341$0▼ $49,341
Cash and Non-Interest-Bearing Accounts$93,159$22,253▼ $70,906
Prepaid Expenses and Deferred Charges$11,508$11,073▼ $435
Inventories for Sale or Use$312$2,107▲ $1,795
Total Assets$964,046$1,579,812▲ $615,766
Other Assets Total$3,762$93,427▲ $89,665
Liabilities
Deferred Revenue$361,711$630,760▲ $269,049
Other Liabilities$49,854$165,608▲ $115,754
Accounts Payable and Accrued Expenses$77,905$21,075▼ $56,830
Total Liabilities$538,811$817,443▲ $278,632
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$425,235$762,369▲ $337,134
Total Net Assets Fund Balance$425,235$762,369▲ $337,134
Total Liabilities and Net Assets / Fund Balance$964,046$1,579,812▲ $615,766

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$50,669$40,413$91,082
Other Land Buildings$53,314$4,396$57,710
Equipment$3,972$27,237$31,209
Other Assets Org$89,665--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Carolyn NutterPresidentFT$130,906$130,906
Carl MartinezSecretaryFT$85,365$85,365

Board Members and Trustees

NameTitle
Nicholas MalloryDirector
Shawn CarterDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,332,112
Investment Income
$131
Other Revenue
$0
Change in Net Assets
$370,303

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,332,243
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$2,458
Total Revenue per Audited Statements
$2,334,701
Total Revenue per Form 990
$2,332,243
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,067,176
Other Expenses$894,764
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$508,451$342,454-$850,905
Occupancy$253,387--$253,387
Comp Disqual Persons-$216,271-$216,271
Fees for Services Other$10,475$80,501-$90,976
Advertising-$74,101-$74,101
Office Expenses-$34,732-$34,732
Depreciation Depletion$19,162--$19,162
Other Expenses$4,479$71,007-$4,479
Interest$3,017--$3,017
All Other Expenses$2,967--$2,967
Travel-$2,116-$2,116
Total Functional Expenses$1,076,363$885,577$0$1,961,940

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,961,940
Total Expenses per Audited Statements$1,961,940
Total Expenses per Form 990$1,961,940
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-One Board Member of the Organization Is a Partner in the Interested PersonRents Paid by the OrganizationNo$138,240

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$49,341$0▼ $49,341
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
9912 Noncurrent Rou Liability$74,693
2019 Bmw X3 Loan$35,444
Accrued Expenses$16,973
9912 Current Rou Liability$16,862
Payroll Liabilities$12,268
Student Deposiits$9,368
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
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carolyn Nutter
Formed
2016
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
54
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

Additional Explanations

FORM 990, PART XI, LINE 9:

OTHER 2,458.

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

OTHER

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/ExplanationTxt0OTHER
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1U.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/FormAndLineReferenceDesc1PAGE 12, PART XII, LINE 2B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0107955
IRS990ScheduleD/TotalBookValueOtherAssetsAmt093427
IRS990ScheduleD/TotalExpensesPerForm990Amt01961940
IRS990ScheduleD/TotalLiabilityAmt0165608
IRS990ScheduleD/TotalRevenuePerForm990Amt02332243
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02334701
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01961940
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/RelationshipDescriptionTxt0ONE BOARD MEMBER OF THE ORGANIZATION IS A PARTNER IN THE INTERESTED PERSON
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0138240
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0RENTS PAID BY THE ORGANIZATION
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt00
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 MEMBER OF THE ORGANIZATION
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
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/ExplanationTxt4OTHER 2,458.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0964046
IRS990/TotalAssetsEOYAmt01579812
IRS990/TotalAssetsGrp/BOYAmt0964046
IRS990/TotalAssetsGrp/EOYAmt01579812
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0885577
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01076363
IRS990/TotalFunctionalExpensesGrp/TotalAmt01961940
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0538811
IRS990/TotalLiabilitiesEOYAmt0817443
IRS990/TotalLiabilitiesGrp/BOYAmt0538811
IRS990/TotalLiabilitiesGrp/EOYAmt0817443
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0425235
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0762369
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01076363
IRS990/TotalProgramServiceRevenueAmt02332112
IRS990/TotalReportableCompFromOrgAmt0216271
IRS990/TotalRevenueGrp/ExclusionAmt0131
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02332112
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02332243
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0964046
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01579812
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt02116
IRS990/TravelGrp/TotalAmt02116
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt09856 BUSINESS PARK DRIVE
IRS990/USAddress/CityNm0SACRAMENTO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095827
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt054
IRS990/WebsiteAddressTxt0HTTPS://WWW.ITAP.EDU
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CAROLYN NUTTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09163323332
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-15
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/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0814195533
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0AP GROUP INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0950 GLENN DRIVE SUITE 125
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FOLSOM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095630
ReturnHeader/PreparerPersonGrp/PhoneNum09164000022
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANGIE PAPENDICK
ReturnHeader/ReturnTs02023-11-15T17:02:55-06:00

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