Civic Intelligence

Central Inside Electrical Joint Appenticeship and Training Trust F

990 • Fiscal year 2022 • EIN 93-0576782

Jul 01, 2021 to Jun 30, 2022 • Filed on Oct 26, 2022

33309 Hwy 99ETangent, OR 97389

(541) 917-6199

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.04x

Higher debt load relative to assets than 33% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

33rd percentile

0.07x

Higher debt load relative to revenue than 33% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Net Margin

56th percentile

10.0%

Higher net margin than 56% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2022

Asset Growth

66th percentile

8.2%

Faster asset growth than 66% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

52nd percentile

5.8%

Faster revenue growth than 52% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Assets

Up

$5,103,081

Up $388,718 (+8.2%) from 2021

Net Assets

Up

$4,896,946

Up $275,235 (+6.0%) from 2021

Liabilities

Up

$206,135

Up $113,483 (+122%) from 2021

Revenue

Up

$2,755,524

Up $149,898 (+5.8%) from 2021

Expenses

Up

$2,480,289

Up $86,388 (+3.6%) from 2021

Net Income

Up

$275,235

Up $63,510 (+30%) from 2021

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $3,519,319Liabilities 2011: $1,228,989Net Assets 2011: $2,290,3302011Assets 2012: $3,390,894Liabilities 2012: $1,113,721Net Assets 2012: $2,277,1732012Assets 2013: $3,454,047Liabilities 2013: $1,015,421Net Assets 2013: $2,438,6262013Assets 2014: $3,401,349Liabilities 2014: $895,930Net Assets 2014: $2,505,4192014Assets 2015: $3,427,215Liabilities 2015: $778,654Net Assets 2015: $2,648,5612015Assets 2016: $3,626,457Liabilities 2016: $674,193Net Assets 2016: $2,952,2642016Assets 2018: $3,568,870Liabilities 2018: $41,207Net Assets 2018: $3,527,6632018Assets 2019: $4,157,398Liabilities 2019: $45,611Net Assets 2019: $4,111,7872019Assets 2020: $4,517,905Liabilities 2020: $107,919Net Assets 2020: $4,409,9862020Assets 2021: $4,714,363Liabilities 2021: $92,652Net Assets 2021: $4,621,7112021Assets 2022: $5,103,081Liabilities 2022: $206,135Net Assets 2022: $4,896,9462022Assets 2023: $5,012,289Liabilities 2023: $190,137Net Assets 2023: $4,822,1522023Assets 2024: $5,025,500Liabilities 2024: $143,364Net Assets 2024: $4,882,1362024

Highlighted filing

2022

Assets$5,103,081
Liabilities$206,135
Net Assets$4,896,946

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $899,8792011Expenses 2012: $853,1752012Expenses 2013: $741,0442013Revenue 2014: $839,991Expenses 2014: $773,198Net Income 2014: $66,7932014Revenue 2015: $987,333Expenses 2015: $844,191Net Income 2015: $143,1422015Revenue 2016: $1,190,516Expenses 2016: $886,813Net Income 2016: $303,7032016Revenue 2018: $1,321,236Expenses 2018: $1,179,099Net Income 2018: $142,1372018Revenue 2019: $2,227,791Expenses 2019: $1,643,666Net Income 2019: $584,1252019Revenue 2020: $2,462,122Expenses 2020: $2,163,923Net Income 2020: $298,1992020Revenue 2021: $2,605,626Expenses 2021: $2,393,901Net Income 2021: $211,7252021Revenue 2022: $2,755,524Expenses 2022: $2,480,289Net Income 2022: $275,2352022Revenue 2023: $3,011,701Expenses 2023: $3,086,495Net Income 2023: -$74,7942023Revenue 2024: $2,991,904Expenses 2024: $2,785,546Net Income 2024: $206,3582024

Highlighted filing

2022

Revenue$2,755,524
Expenses$2,480,289
Net Income$275,235
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Oct 26, 2022
Return Version
2021v4.0
Gross Receipts
$5,181,476
Mission and Program Overview

Mission

Electrical apprentice education

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,184,941$2,176,723▼ $8,218
Cash and Non-Interest-Bearing Accounts$606,885$1,459,697▲ $852,812
Investments in Publicly Traded Securities$1,711,564$1,164,233▼ $547,331
Accounts Receivable$180,218$229,957▲ $49,739
Prepaid Expenses and Deferred Charges$5,939$13,182▲ $7,243
Inventories for Sale or Use$24,816$9,289▼ $15,527
Total Assets$4,714,363$5,103,081▲ $388,718
Other Assets Total-$50,000-
Liabilities
Accounts Payable and Accrued Expenses$92,652$175,351▲ $82,699
Deferred Revenue-$30,784-
Total Liabilities$92,652$206,135▲ $113,483
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,621,711$4,896,946▲ $275,235
Total Net Assets Fund Balance$4,621,711$4,896,946▲ $275,235
Total Liabilities and Net Assets / Fund Balance$4,714,363$5,103,081▲ $388,718

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,582,620$1,762,817$3,345,437
Equipment$26,485$332,145$358,630
Land$332,977-$332,977
Other Land Buildings$234,641$41,980$276,621
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael EllisonTraining DirectorFT$142,488$39,516$182,004

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,860,956
Investment Income
$-122,286
Other Revenue
$16,854
Change in Net Assets
$275,235

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,755,524
Total Revenue per Audited Statements
$2,755,524
Total Revenue per Form 990
$2,755,524
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,663,126
Other Expenses$817,163
Total Fundraising Expense$10,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$950,206$62,001-$1,012,207
Other Employee Benefits$199,815$16,992-$216,807
Occupancy$188,084$7,001-$195,085
Pension Plan Contributions$176,406$15,001-$191,407
Current Officers, Directors, Trustees, and Key Employees$113,990$28,498-$142,488
Depreciation Depletion$119,841$6,307-$126,148
Payroll Taxes$92,363$7,854-$100,217
Office Expenses$50,299$4,278-$54,577
All Other Expenses$39,765$885-$40,650
Fees for Services Accounting-$39,075-$39,075
Other Expenses$31,704--$31,704
Conferences and Meetings$29,658--$29,658
Information Technology$24,516$2,085-$26,601
Insurance$22,192$1,168-$23,360
Travel$15,979--$15,979
Fees for Services Other--$10,000$10,000
Fees for Services Legal$7,336--$7,336
Advertising$4,687--$4,687
Total Functional Expenses$2,279,144$191,145$10,000$2,480,289

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,480,289
Total Expenses per Audited Statements$2,480,289
Total Expenses per Form 990$2,480,289
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
Audit committee
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
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, Page 6, Part VI, Line 7A

Four trustees are appointed by the union and four trustess are appointed by the contractors association.

Form 990, Page 6, Part VI, Line 11B

990 reviewed by training director

Form 990, Page 6, Part VI, Line 12C

Potential conflicts are brought to attention of board of trustees

Form 990, Page 6, Part VI, Line 15A

Board of trustees determines compensation of top management offcial(training director)

Form 990, Page 6, Part VI, Line 15B

Board approves compensation of other staff.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Central Inside Electrical Joint
EIN
93-0576782
Phone
5419176199
Address
33309 HWY 99E, TANGENT, OR 97389

Signing Officer

Name
Michael Ellison
Title
Training Director
Phone
5419176199
Signed
2022-10-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Ellison
Voting Board Members
8
Independent Board Members
8
Employees
24

Preparer

Firm
Emge & Whyte
Address
2505 W 11TH AVE, EUGENE, OR 97402-3315
Preparer
Eugene D Emge
Phone
5414852100
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IRS990ScheduleD/EquipmentGrp/BookValueAmt026485
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MICHAEL ELLISON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0TRAINING DIRECTOR
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FOUR TRUSTEES ARE APPOINTED BY THE UNION AND FOUR TRUSTESS ARE APPOINTED BY THE CONTRACTORS ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1990 REVIEWED BY TRAINING DIRECTOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2POTENTIAL CONFLICTS ARE BROUGHT TO ATTENTION OF BOARD OF TRUSTEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD OF TRUSTEES DETERMINES COMPENSATION OF TOP MANAGEMENT OFFCIAL(TRAINING DIRECTOR)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD APPROVES COMPENSATION OF OTHER STAFF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.03$0.14$4.88$2.99$2.79$0.21
2023Detailed filing. Detailed filing data is available for this year.$5.01$0.19$4.82$3.01$3.09$0.07
2022Detailed filing. Detailed filing data is available for this year.$5.10$0.21$4.90$2.76$2.48$0.28
2021Detailed filing. Detailed filing data is available for this year.$4.71$0.09$4.62$2.61$2.39$0.21
2020Detailed filing. Detailed filing data is available for this year.$4.52$0.11$4.41$2.46$2.16$0.30
2019Detailed filing. Detailed filing data is available for this year.$4.16$0.05$4.11$2.23$1.64$0.58
2018Detailed filing. Detailed filing data is available for this year.$3.57$0.04$3.53$1.32$1.18$0.14
2016Detailed filing. Detailed filing data is available for this year.$3.63$0.67$2.95$1.19$0.89$0.30
2015Detailed filing. Detailed filing data is available for this year.$3.43$0.78$2.65$0.99$0.84$0.14
2014Detailed filing. Detailed filing data is available for this year.$3.40$0.90$2.51$0.84$0.77$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.45$1.02$2.44$0.74
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.39$1.11$2.28$0.85
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.52$1.23$2.29$0.90