Civic Intelligence

Njlica Apprenticeship Education and Training Fund

990 • Fiscal year 2023 • EIN 84-5157238

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 06, 2024

PO Box 166Succasunna, NJ 07876

(973) 630-7600

Siviq Scores

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

Liabilities / Assets

10th percentile

0.00x

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

2023 filings • NTEE J • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

10th percentile

0.00x

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

2023 filings • NTEE J • $1M-$5M nonprofits • Source year 2023

Net Margin

98th percentile

76%

Higher net margin than 98% of similar nonprofits.

2023 filings • NTEE J • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

22nd percentile

$0

Higher top officer pay than 22% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • NTEE J • $1M-$5M nonprofits • Source year 2023

Asset Growth

89th percentile

55%

Faster asset growth than 89% of similar nonprofits.

2023 filings • NTEE J • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

90th percentile

53%

Faster revenue growth than 90% of similar nonprofits.

2023 filings • NTEE J • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Flat

$1,906,754

Flat from 2023

Net Assets

Flat

$1,906,754

Flat from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue

Flat

$888,340

Flat from 2023

Expenses

Flat

$214,599

Flat from 2023

Net Income

Flat

$673,741

Flat from 2023

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: $308,656Liabilities 2020: $0Net Assets 2020: $308,6562020Assets 2021: $779,062Liabilities 2021: $0Net Assets 2021: $779,0622021Assets 2022: $1,233,013Liabilities 2022: $0Net Assets 2022: $1,233,0132022Assets 2023: $1,906,754Liabilities 2023: $0Net Assets 2023: $1,906,7542023Assets 2023: $1,906,754Liabilities 2023: $0Net Assets 2023: $1,906,7542023Assets 2024: $2,579,574Liabilities 2024: $0Net Assets 2024: $2,579,5742024

Highlighted filing

2023

Assets$1,906,754
Liabilities$0
Net Assets$1,906,754

Operations Trend

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

$1.5M$1.0M$500K$0Revenue 2020: $323,000Expenses 2020: $14,344Net Income 2020: $308,6562020Revenue 2021: $517,060Expenses 2021: $46,654Net Income 2021: $470,4062021Revenue 2022: $580,040Expenses 2022: $126,089Net Income 2022: $453,9512022Revenue 2023: $888,340Expenses 2023: $214,599Net Income 2023: $673,7412023Revenue 2023: $888,340Expenses 2023: $214,599Net Income 2023: $673,7412023Revenue 2024: $1,096,554Expenses 2024: $411,812Net Income 2024: $684,7422024

Highlighted filing

2023

Revenue$888,340
Expenses$214,599
Net Income$673,741
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 6, 2024
Return Version
2023v5.1
Gross Receipts
$888,340
Mission and Program Overview

Mission

To fund approved apprenticeship and craft training program to assist in the training and development of individuals who work in the land improvement contracting industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,233,013$1,906,754▲ $673,741
Cash and Non-Interest-Bearing Accounts$1,201,763$1,816,004▲ $614,241
Accounts Receivable$31,250$90,750▲ $59,500
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,233,013$1,906,754▲ $673,741
Other Assets Total$0$0→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,233,013$1,906,754▲ $673,741
Total Liabilities and Net Assets / Fund Balance$1,233,013$1,906,754▲ $673,741
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$888,340
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$673,741
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$214,599
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
Fees for Services Other$45,787$102,019-$147,806
Fees for Services Legal$23,847--$23,847
Fees for Services Lobbying$12,000--$12,000
Conferences and Meetings$7,142--$7,142
Fees for Services Accounting-$4,160-$4,160
Advertising-$2,342-$2,342
Office Expenses-$1,547-$1,547
Travel$520--$520
Other Expenses$133--$133
Total Functional Expenses$104,531$110,068$0$214,599
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
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Part vi section a, line 6 trustees the fund shall be directed by no less than three (3) and no more than seven (7) trustees. All of the trustees shall be individuals who are principals or employees of member firms of nj lica

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

Part vi, section b, line 8b - other committees with authority no other committees exist with authority to act on behalf of the governing body.

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

The form 990 is prepared by a cpa firm engaged by the board of trustees and a draft copy is forwarded for review by the board president. Any revisions are sent by the fund to the cpa firm and a new copy is forwarded for approval by the board prior to filing the return with the internal revenue service.

Form 990, Part VI, Section C, Line 19

The fund does not make its plan documents available to the general public.

Part VI Section A, Line 6 Trustees

The fund shall be directed by no less than three (3) and no more than seven (7) trustees. All of the trustees shall be individuals who are principals or employees of member firms of nj lica

Part VI, Section B, Line 8B - Other Committees With Authority

No other committees exist with authority to act on behalf of the governing body.

Part VI, Section B, Line 11B Review Process of Form 990

The form 990 is prepared by a cpa firm engaged by the board of trustees and a draft copy is forwarded for review by the board president. Any revisions are sent by the fund to the cpa firm and a new copy is forwarded for approval by the board prior to filing the return with the internal revenue service.

Part VI, Section B, Lines 12 - 13 Governance Policies

The fund has no formal written conflict of interest and whistleblower policies; however, the fund follows such policies as enacted under "erisa" in regards to prohibited transactions and fiduciary provisions.

Part VI, Section C, Line 19 - Availbility of Governing Documents

The fund does not make its plan documents available to the general public.

Filing and Contact Details

Filer

Filer Name
Njlica Apprenticeship Education &
EIN
84-5157238
Phone
9736307600
Address
PO BOX 166, SUCCASUNNA, NJ 07876

Signing Officer

Name
Ronald Garofalo
Title
President
Phone
9736307600
Signed
2024-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ronald Garofalo
Formed
2020
Legal Domicile
Nj
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
Smolin Lupin & Co LLC
Address
331 NEWMAN SPRINGS RD- SUITE 145, RED BANK, NJ 07701
Preparer
Diane K Mcnulty
Phone
7329339300
Supplemental Narrative

Additional Explanations

Part III, Line 1

To fund approved apprenticeship and craft training program to assist in the training and development of individuals who work in the land improvement contracting industry

Form 990, Part IX, Line 11G

Outside contract services: program service expenses 45,787. Management and general expenses 102,019. Fundraising expenses 0. Total expenses 147,806.

Form 990 Part IX Line 11G

Description: outside contract services total fees:147806

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO FUND APPROVED APPRENTICESHIP AND CRAFT TRAINING PROGRAM TO ASSIST IN THE TRAINING AND DEVELOPMENT OF INDIVIDUALS WHO WORK IN THE LAND IMPROVEMENT CONTRACTING INDUSTRY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PART VI SECTION A, LINE 6 TRUSTEES THE FUND SHALL BE DIRECTED BY NO LESS THAN THREE (3) AND NO MORE THAN SEVEN (7) TRUSTEES. ALL OF THE TRUSTEES SHALL BE INDIVIDUALS WHO ARE PRINCIPALS OR EMPLOYEES OF MEMBER FIRMS OF NJ LICA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PART VI, SECTION B, LINE 8B - OTHER COMMITTEES WITH AUTHORITY NO OTHER COMMITTEES EXIST WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS PREPARED BY A CPA FIRM ENGAGED BY THE BOARD OF TRUSTEES AND A DRAFT COPY IS FORWARDED FOR REVIEW BY THE BOARD PRESIDENT. ANY REVISIONS ARE SENT BY THE FUND TO THE CPA FIRM AND A NEW COPY IS FORWARDED FOR APPROVAL BY THE BOARD PRIOR TO FILING THE RETURN WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FUND DOES NOT MAKE ITS PLAN DOCUMENTS AVAILABLE TO THE GENERAL PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE FUND SHALL BE DIRECTED BY NO LESS THAN THREE (3) AND NO MORE THAN SEVEN (7) TRUSTEES. ALL OF THE TRUSTEES SHALL BE INDIVIDUALS WHO ARE PRINCIPALS OR EMPLOYEES OF MEMBER FIRMS OF NJ LICA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO OTHER COMMITTEES EXIST WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE FORM 990 IS PREPARED BY A CPA FIRM ENGAGED BY THE BOARD OF TRUSTEES AND A DRAFT COPY IS FORWARDED FOR REVIEW BY THE BOARD PRESIDENT. ANY REVISIONS ARE SENT BY THE FUND TO THE CPA FIRM AND A NEW COPY IS FORWARDED FOR APPROVAL BY THE BOARD PRIOR TO FILING THE RETURN WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE FUND HAS NO FORMAL WRITTEN CONFLICT OF INTEREST AND WHISTLEBLOWER POLICIES; HOWEVER, THE FUND FOLLOWS SUCH POLICIES AS ENACTED UNDER "ERISA" IN REGARDS TO PROHIBITED TRANSACTIONS AND FIDUCIARY PROVISIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9THE FUND DOES NOT MAKE ITS PLAN DOCUMENTS AVAILABLE TO THE GENERAL PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10OUTSIDE CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 45,787. MANAGEMENT AND GENERAL EXPENSES 102,019. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 147,806.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11DESCRIPTION: OUTSIDE CONTRACT SERVICES TOTAL FEES:147806
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART III, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART VI SECTION A, LINE 6 TRUSTEES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6PART VI, SECTION B, LINE 8B - OTHER COMMITTEES WITH AUTHORITY
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7PART VI, SECTION B, LINE 11B REVIEW PROCESS OF FORM 990
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8PART VI, SECTION B, LINES 12 - 13 GOVERNANCE POLICIES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9PART VI, SECTION C, LINE 19 - AVAILBILITY OF GOVERNING DOCUMENTS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11FORM 990 PART IX LINE 11G
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0NEW JERSEY LAND IMPROVEMENT CONTRACTORS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0222479418
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0NJ
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TRADE ASSN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 166
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0SUCCASUNNA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0NJ
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd007876
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0144806
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0DIRECT EXPENSE & FUNC ALLOCATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0NJ LAND IMPROVEMENT CONTRACTORS
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0P
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NJ
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01233013
IRS990/TotalAssetsEOYAmt01906754
IRS990/TotalAssetsGrp/BOYAmt01233013
IRS990/TotalAssetsGrp/EOYAmt01906754
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0110068
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0104531
IRS990/TotalFunctionalExpensesGrp/TotalAmt0214599
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01233013
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01906754
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0104531
IRS990/TotalProgramServiceRevenueAmt0888340
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0888340
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0888340
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01233013
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01906754
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0520
IRS990/TravelGrp/TotalAmt0520
IRS990/TrnsfrExmptNonChrtblRltdOrgInd01
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 166
IRS990/USAddress/CityNm0SUCCASUNNA
IRS990/USAddress/StateAbbreviationCd0NJ
IRS990/USAddress/ZIPCd007876
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RONALD GAROFALO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09736307600
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NJLICA APPRENTICESHIP EDUCATION &
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0TRAINING FUND
ReturnHeader/Filer/BusinessNameControlTxt0NJLI
ReturnHeader/Filer/EIN0845157238
ReturnHeader/Filer/PhoneNum09736307600
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 166
ReturnHeader/Filer/USAddress/CityNm0SUCCASUNNA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NJ
ReturnHeader/Filer/USAddress/ZIPCd007876
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0222258733
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SMOLIN LUPIN & CO LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0331 NEWMAN SPRINGS RD- SUITE 145
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RED BANK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd007701
ReturnHeader/PreparerPersonGrp/PhoneNum07329339300
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DIANE K MCNULTY
ReturnHeader/ReturnTs02024-11-07T10:01:29-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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