Civic Intelligence

Southwestern Idaho Electrical Joint Apprenticeship and Training Trust

990 • Fiscal year 2013 • EIN 82-0525513

Jan 01, 2013 to Dec 31, 2013 • Filed on Sep 12, 2014

121 East 34th StreetBoise, ID 83714

(208) 384-0538

Siviq Scores

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

Liabilities / Assets

26th percentile

0.01x

Higher debt load relative to assets than 26% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

36th percentile

0.05x

Higher debt load relative to revenue than 36% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

80th percentile

24%

Higher net margin than 80% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

56th percentile

$64,062

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 13.8% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

72nd percentile

11%

Faster asset growth than 72% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

73rd percentile

18%

Faster revenue growth than 73% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2010 to 2013

Assets

Up

$1,688,087

Up $170,597 (+11%) from 2012

Net Assets

Up

$1,664,956

Up $183,381 (+12%) from 2012

Liabilities

Down

$23,131

Down $12,784 (-36%) from 2012

Revenue

$465,681

No earlier filing loaded for comparison.

Expenses

Up

$353,768

Up $41,892 (+13%) from 2012

Net Income

$111,913

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $1,507,730Liabilities 2010: $16,665Net Assets 2010: $1,491,0652010Assets 2011: $1,461,842Liabilities 2011: $25,607Net Assets 2011: $1,436,2352011Assets 2012: $1,517,490Liabilities 2012: $35,915Net Assets 2012: $1,481,5752012Assets 2013: $1,688,087Liabilities 2013: $23,131Net Assets 2013: $1,664,9562013Assets 2014: $1,727,960Liabilities 2014: $65,170Net Assets 2014: $1,662,7902014Assets 2015: $1,753,383Liabilities 2015: $50,471Net Assets 2015: $1,702,9122015Assets 2016: $1,911,259Liabilities 2016: $21,570Net Assets 2016: $1,889,6892016Assets 2017: $4,931,828Liabilities 2017: $2,585,056Net Assets 2017: $2,346,7722017Assets 2018: $4,900,527Liabilities 2018: $2,120,449Net Assets 2018: $2,780,0782018Assets 2019: $5,035,126Liabilities 2019: $1,978,631Net Assets 2019: $3,056,4952019Assets 2020: $5,395,650Liabilities 2020: $1,767,986Net Assets 2020: $3,627,6642020Assets 2021: $5,750,905Liabilities 2021: $1,575,855Net Assets 2021: $4,175,0502021Assets 2022: $5,721,869Liabilities 2022: $1,451,429Net Assets 2022: $4,270,4402022Assets 2023: $6,482,592Liabilities 2023: $1,408,768Net Assets 2023: $5,073,8242023Assets 2024: $7,673,653Liabilities 2024: $1,263,493Net Assets 2024: $6,410,1602024

Highlighted filing

2013

Assets$1,688,087
Liabilities$23,131
Net Assets$1,664,956

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $281,278Expenses 2010: $367,297Net Income 2010: -$86,0192010Expenses 2011: $335,4862011Expenses 2012: $311,8762012Revenue 2013: $465,681Expenses 2013: $353,768Net Income 2013: $111,9132013Revenue 2014: $419,349Expenses 2014: $411,467Net Income 2014: $7,8822014Revenue 2015: $471,688Expenses 2015: $388,868Net Income 2015: $82,8202015Revenue 2016: $560,946Expenses 2016: $409,483Net Income 2016: $151,4632016Revenue 2017: $929,728Expenses 2017: $559,528Net Income 2017: $370,2002017Revenue 2018: $1,383,854Expenses 2018: $875,398Net Income 2018: $508,4562018Revenue 2019: $1,213,351Expenses 2019: $1,071,146Net Income 2019: $142,2052019Revenue 2020: $1,364,365Expenses 2020: $903,228Net Income 2020: $461,1372020Revenue 2021: $1,300,577Expenses 2021: $858,285Net Income 2021: $442,2922021Revenue 2022: $1,427,521Expenses 2022: $1,075,018Net Income 2022: $352,5032022Revenue 2023: $1,826,045Expenses 2023: $1,150,877Net Income 2023: $675,1682023Revenue 2024: $2,744,746Expenses 2024: $1,431,967Net Income 2024: $1,312,7792024

Highlighted filing

2013

Revenue$465,681
Expenses$353,768
Net Income$111,913
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Sep 12, 2014
Return Version
2013v3.1
Gross Receipts
$698,911
Mission and Program Overview

Mission

The mission of the southwestern idaho electrical jatc is to educate the members of the international brotherhood of electrical workers and the national electrical contractors association; ensuring and providing the electrical construction industry with the most highly trained and highly skilled workforce possible.

The mission of the Southwestern Idaho Electrical JATC is to educate the members of the International Brotherhood of Electrical Workers and the National Electrical Contractors Association; insuring and providing the Electrical Construction Industry with the most highly trained and highly skilled workforce possible.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$755,702$864,384▲ $108,682
Land, Buildings, and Equipment, Net$492,832$589,402▲ $96,570
Cash and Non-Interest-Bearing Accounts$187,712$120,945▼ $66,767
Other Notes and Loans Receivable, Net$52,439$81,033▲ $28,594
Accounts Receivable$52$13,997▲ $13,945
Inventories for Sale or Use$24,678$13,230▼ $11,448
Prepaid Expenses and Deferred Charges$4,075$5,096▲ $1,021
Savings and Temporary Cash Investments-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$1,517,490$1,688,087▲ $170,597
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$35,915$23,131▼ $12,784
Total Liabilities$35,915$23,131▼ $12,784
Net Assets / Fund Balance
Unrestricted Net Assets$1,481,575$1,664,956▲ $183,381
Total Net Assets Fund Balance$1,481,575$1,664,956▲ $183,381
Total Liabilities and Net Assets / Fund Balance$1,517,490$1,688,087▲ $170,597

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$286,233$231,606$517,839
Land$273,242-$273,242
Equipment$27,637$94,194$121,831
Other Land Buildings$2,290$14,931$17,221
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kelly LampDirector - 2013FT$64,062$64,062
Richard HillTrustee-$1,513$1,513
Pat ThomasTrustee-$1,066$1,066
Steve HarrisTrustee-$886$886

Board Members and Trustees

NameTitle
Larry GeyerChairman
Marc BersenTrustee
Sean NelsonTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$423,671
Investment Income
$43,908
Other Revenue
$-1,898
Change in Net Assets
$111,913
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$209,892
Other Expenses$143,876
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$86,412$49,525-$135,937
Other Employee Benefits$25,985$19,630-$45,615
Fees for Services Legal-$24,322-$24,322
Occupancy-$22,586-$22,586
Depreciation Depletion$17,790$1,977-$19,767
Current Officers, Directors, Trustees, and Key Employees-$15,755-$15,755
Payroll Taxes$7,169$5,416-$12,585
Office Expenses$2,403$9,637-$12,040
Insurance$4,801$5,197-$9,998
All Other Expenses$6,692$1,859-$8,551
Fees for Service Investment Mgmnt Fees-$4,032-$4,032
Other Expenses$5,340$3,898-$3,898
Conferences and Meetings$3,257--$3,257
Fees for Services Accounting-$3,050-$3,050
Total Functional Expenses$186,884$166,884$0$353,768
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
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, Part VI, Line 11B: Form 990 Review Process

The Form 990 is prepared by a CPA. It is signed by the excutive director, who may make the organization's copy available to the other board members. The executive director receives the Form and has the opportunity to review it prior to it being mailed to the IRS.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organization provides copies of its governing documents upon request.

Filing and Contact Details

Filer

EIN
82-0525513
Phone
2083840538

Signing Officer

Name
Kelly Lamp
Title
Ex. Director - 2013
Signed
2014-09-12
Discuss with paid preparer
Yes

Organization Details

Formed
2000
Legal Domicile
Id
Voting Board Members
6
Independent Board Members
6
Employees
17

Preparer

Preparer
Lawrence P Pulliam CPA
Phone
2083228525
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IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt049525
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt086412
IRS990/OtherSalariesAndWagesGrp/TotalAmt0135937
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt052439
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt081033
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05416
IRS990/PayrollTaxesGrp/ProgramServicesAmt07169
IRS990/PayrollTaxesGrp/TotalAmt012585
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04075
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05096
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Contributions
IRS990/ProgramServiceRevenueGrp/Desc1Employer Contributions
IRS990/ProgramServiceRevenueGrp/Desc2Misc Income
IRS990/ProgramServiceRevenueGrp/Desc3Student Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt029561
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1353933
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt231890
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt38287
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt029561
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1353933
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt231890
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt38287
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt017894
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0120461
IRS990/PYOtherRevenueAmt0-4052
IRS990/PYProgramServiceRevenueAmt0324834
IRS990/PYRevenuesLessExpensesAmt026800
IRS990/PYSalariesCompEmpBnftPaidAmt0191415
IRS990/PYTotalExpensesAmt0311876
IRS990/PYTotalRevenueAmt0338676
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0111913
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0423671
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0286233
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0231606
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0517839
IRS990ScheduleD/EquipmentGrp/BookValueAmt027637
IRS990ScheduleD/EquipmentGrp/DepreciationAmt094194
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0121831
IRS990ScheduleD/LandGrp/BookValueAmt0273242
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0273242
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02290
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt014931
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt017221
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0589402
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The Schools policy is disclosed on the application request booklet as well as being on file with the Department of Labor, Bureau of Apprenticeship.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 is prepared by a CPA. It is signed by the excutive director, who may make the organization's copy available to the other board members. The executive director receives the Form and has the opportunity to review it prior to it being mailed to the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization provides copies of its governing documents upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01517490
IRS990/TotalAssetsEOYAmt01688087
IRS990/TotalAssetsGrp/BOYAmt01517490
IRS990/TotalAssetsGrp/EOYAmt01688087
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0166884
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0186884
IRS990/TotalFunctionalExpensesGrp/TotalAmt0353768
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt035915
IRS990/TotalLiabilitiesEOYAmt023131
IRS990/TotalLiabilitiesGrp/BOYAmt035915
IRS990/TotalLiabilitiesGrp/EOYAmt023131
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01481575
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01664956
IRS990/TotalProgramServiceExpensesAmt0186884
IRS990/TotalProgramServiceRevenueAmt0423671
IRS990/TotalReportableCompFromOrgAmt067527
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0465681
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0465681
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01517490
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01688087
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01481575
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01664956
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.67$1.26$6.41$2.74$1.43$1.31
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.48$1.41$5.07$1.83$1.15$0.68
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.72$1.45$4.27$1.43$1.08$0.35
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.75$1.58$4.18$1.30$0.86$0.44
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.40$1.77$3.63$1.36$0.90$0.46
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.04$1.98$3.06$1.21$1.07$0.14
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.90$2.12$2.78$1.38$0.88$0.51
2017Detailed filing. Detailed filing data is available for this year.$4.93$2.59$2.35$0.93$0.56$0.37
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.91$0.02$1.89$0.56$0.41$0.15
2015Detailed filing. Detailed filing data is available for this year.$1.75$0.05$1.70$0.47$0.39$0.08
2014Detailed filing. Detailed filing data is available for this year.$1.73$0.07$1.66$0.42$0.41$0.01
2013Detailed filing. Detailed filing data is available for this year.$1.69$0.02$1.66$0.47$0.35$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.04$1.48$0.31
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.46$0.03$1.44$0.34
2010Summary only. Only limited summary data is available for this year.$1.51$0.02$1.49$0.28$0.37$0.09