Civic Intelligence

Lineman - Electrical Joint Apprenticeship and Training Tr Fun

EIN 82-6911460 • 501(c)3 • Cadillac, MI

Profile

Administer and support the training and educating of the electrical apprentices and lineman of participating michigan utilities.

10125 W Watergate RoadCadillac, MI 49601

www.michiganapprentices.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

34th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

48th percentile

3.5%

Higher net margin than 48% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

98th percentile

352%

Faster asset growth than 98% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Revenue Growth

66th percentile

18%

Faster revenue growth than 66% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Assets

Up

$159,872

Up $19,952 (+14%) from 2023

Liabilities

Down

$0

Down $316 (-100%) from 2023

Net Assets

Up

$159,872

Up $20,268 (+15%) from 2023

Revenue

Down

$580,789

Down $2,805 (-0.5%) from 2023

Expenses

Up

$560,521

Up $108,856 (+24%) from 2023

Net Income

Down

$20,268

Down $111,661 (-85%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$150K$100K$50K$0Assets 2020: $4,470Liabilities 2020: $0Net Assets 2020: $4,4702020Assets 2021: $19,794Liabilities 2021: $205Net Assets 2021: $19,5892021Assets 2022: $7,828Liabilities 2022: $153Net Assets 2022: $7,6752022Assets 2023: $139,920Liabilities 2023: $316Net Assets 2023: $139,6042023Assets 2024: $159,872Liabilities 2024: $0Net Assets 2024: $159,8722024

Highlighted filing

2024

Assets$159,872
Liabilities$0
Net Assets$159,872

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2020: $361,650Expenses 2020: $357,607Net Income 2020: $4,0432020Revenue 2021: $469,302Expenses 2021: $454,183Net Income 2021: $15,1192021Revenue 2022: $416,750Expenses 2022: $428,664Net Income 2022: -$11,9142022Revenue 2023: $583,594Expenses 2023: $451,665Net Income 2023: $131,9292023Revenue 2024: $580,789Expenses 2024: $560,521Net Income 2024: $20,2682024

Highlighted filing

2024

Revenue$580,789
Expenses$560,521
Net Income$20,268

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 7, 2025
Return Version
2024v5.0
Gross Receipts
$580,789
Mission and Program Overview

Mission

To oversee and support the training and education of electrical apprentices and linemen serving participating utility companies in Michigan.

To support the training and education of electrical apprentices and journeymen, as well as related programs, for participating utility providers throughout the state of Michigan.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$139,806$159,872▲ $20,066
Rtn Earn Endowment Incm Other Fnds$139,604$159,872▲ $20,268
Accounts Receivable$114$0▼ $114
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$139,920$159,872▲ $19,952
Liabilities
Accounts Payable and Accrued Expenses$316$0▼ $316
Total Liabilities$316$0▼ $316
Net Assets / Fund Balance
Total Net Assets Fund Balance$139,604$159,872▲ $20,268
Total Liabilities and Net Assets / Fund Balance$139,920$159,872▲ $19,952
Compensation and Service Providers

Board Members and Trustees

NameTitle
Sean EganBoard Member - Chair
Mel CrawfordBoard Member - Vice Chair
Tom SobeckBoard Member - Vice Chair (1/1/24 - 6/28/24)
Craig EdmondsBoard Member
Eric BakerBoard Member
Rob ShelleyBoard Member
Brad EssenmacherBoard Member (6/29/24 - 12/31/24)
Joseph BaumannSecretary
Ron McCullickTreasurer (1/1/24 - 12/8/24)
Dustan DanielTreasurer (12/9/24 - 12/31/24)

Highest Paid Contractors

ContractorServicesLocationCompensation
Northwest Lineman CollegeInstructors and books7600 S Meridian Road, Meridian, ID 83642$446,653
Revenue and Support

Revenue Composition

Contributions and Grants
$41,889
Program Service Revenue
$538,900
Investment Income
$0
Other Revenue
$0
All Other Contributions
$41,889
Change in Net Assets
$20,268
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$560,521
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$80,000$0$0$80,000
Fees for Services Accounting$0$9,200$0$9,200
Conferences and Meetings$1,438$4,072$0$5,510
Information Technology$4,987$20$0$5,007
Other Expenses$2,920$0$0$2,920
Insurance$0$1,150$0$1,150
All Other Expenses$0$775$0$775
Office Expenses$0$770$0$770
Total Functional Expenses$544,534$15,987$0$560,521
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The Board of Governors has assigned administrative and management responsibilities to Wolverine employees, who carry out these duties as needed without compensation from JMAP.

Form 990, Part VI, Section A, Line 7A

The Board of Governors is composed of six members, with three appointed by the Union and three appointed by Wolverine.

Form 990, Part VI, Section A, Line 8B

The Board of Governors operates without any committees.

Form 990, Part VI, Section B, Line 11B

Wolverine's Controller, who also serves as JMAP's Treasurer, is responsible for preparing the Form 990. The return is reviewed by Wolverine's management team and the Board of Governors. In even-numbered years, it is additionally reviewed by an independent CPA firm.

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

Each year, the Board of Governors completes a questionnaire to disclose any potential conflicts of interest. The responses are reviewed by JMAP's Treasurer. Any actual or perceived conflicts are addressed promptly upon identification by the Board of Governors.

Form 990, Part VI, Section B, Line 13

As JMAP has no employees, it does not maintain a written whistleblower policy.

Form 990, Part VI, Section B, Line 14

JMAP does not have a distinct written record retention policy. Instead, it adheres to Wolverine's established policies regarding the retention and disposal of documents.

Form 990, Part VI, Section C, Line 19

The Form 990, financial statements, and any governing documents not already available on the website can be provided to the public upon request.

Filing and Contact Details

Filer

Filer Name
Lineman - Electrical Joint Apprenticeship and Training Trust Fund
EIN
82-6911460
Phone
2317755700
Address
10125 W Watergate Road, Cadillac, MI 49601
Doing Business As
Joint Michigan Apprentice Program (JMAP)

Signing Officer

Name
Justin Whitmire
Title
Treasurer
Phone
2317755700
Signed
2025-10-07

Organization Details

Principal Officer
Sam Braun
Formed
2017
Legal Domicile
Mi
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
22
Supplemental Narrative

Additional Explanations

Form 990, Header, Line C

For the purposes of this tax return, the Lineman - Electrical Joint Apprenticeship Training Trust Fund is referred to as JMAP, Wolverine Power Supply Cooperative Inc is referred to as Wolverine, and the International Brotherhood of Electrical Workers, Local 876 is referred to as the Union.

Form 990, Part IX, Line 24A - 24D

Reimbursement for supplies purchased and/or equipment rented from third parties that were required for conducting the Linemen Training Sessions.

Form 990, Part XII, Line 2B

JMAP's financial statements for 2023 were audited, while the financial statements for 2024 were not audited.

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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0770
IRS990/OfficeExpensesGrp/ProgramServicesAmt00
IRS990/OfficeExpensesGrp/TotalAmt0770
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Tuition fees
IRS990/OtherExpensesGrp/Desc1Books
IRS990/OtherExpensesGrp/Desc2Equipment rent
IRS990/OtherExpensesGrp/Desc3Other rentals
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt0438454
IRS990/OtherExpensesGrp/ProgramServicesAmt18432
IRS990/OtherExpensesGrp/ProgramServicesAmt28303
IRS990/OtherExpensesGrp/ProgramServicesAmt32920
IRS990/OtherExpensesGrp/TotalAmt0438454
IRS990/OtherExpensesGrp/TotalAmt18432
IRS990/OtherExpensesGrp/TotalAmt28303
IRS990/OtherExpensesGrp/TotalAmt32920
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Sam Braun
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611513
IRS990/ProgramServiceRevenueGrp/Desc0Tuition fees and books
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0538900
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0538900
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt040194
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0451665
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0543400
IRS990/PYRevenuesLessExpensesAmt0131929
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0451665
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0583594
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt020268
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0538900
IRS990/RoyaltiesGrp/FundraisingAmt00
IRS990/RoyaltiesGrp/ManagementAndGeneralAmt00
IRS990/RoyaltiesGrp/ProgramServicesAmt00
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0139604
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0159872
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00

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