Civic Intelligence

Crater Lake Electrical Joint Apprenticeship & Training Trust Fu

990 • Fiscal year 2015 • EIN 93-0607742

Jul 01, 2014 to Jun 30, 2015 • Filed on Feb 16, 2016

4864 Airway DriveCentral Point, OR 97502

(541) 773-5888

Siviq Scores

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

Liabilities / Assets

57th percentile

0.08x

Higher debt load relative to assets than 57% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

80th percentile

0.37x

Higher debt load relative to revenue than 80% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

32nd percentile

-2.8%

Higher net margin than 32% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

80th percentile

$74,561

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 48.4% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

31st percentile

-3.5%

Faster asset growth than 31% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

79th percentile

27%

Faster revenue growth than 79% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$699,404

Down $25,174 (-3.5%) from 2014

Net Assets

Down

$643,167

Down $3,471 (-0.5%) from 2014

Liabilities

Down

$56,237

Down $21,703 (-28%) from 2014

Revenue

Up

$154,059

Up $32,575 (+27%) from 2014

Expenses

Down

$158,350

Down $13,876 (-8.1%) from 2014

Net Income

Up

-$4,291

Up $46,451 (+92%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $981,944Liabilities 2010: $166,026Net Assets 2010: $815,9182010Assets 2011: $909,944Liabilities 2011: $144,281Net Assets 2011: $765,6632011Assets 2012: $863,461Liabilities 2012: $125,343Net Assets 2012: $738,1182012Assets 2013: $796,749Liabilities 2013: $99,088Net Assets 2013: $697,6612013Assets 2014: $724,578Liabilities 2014: $77,940Net Assets 2014: $646,6382014Assets 2015: $699,404Liabilities 2015: $56,237Net Assets 2015: $643,1672015Assets 2016: $738,231Liabilities 2016: $29,868Net Assets 2016: $708,3632016Assets 2017: $812,546Liabilities 2017: $13,156Net Assets 2017: $799,3902017Assets 2018: $940,648Liabilities 2018: $14,109Net Assets 2018: $926,5392018Assets 2019: $1,052,463Liabilities 2019: $13,445Net Assets 2019: $1,039,0182019Assets 2020: $1,227,145Liabilities 2020: $17,547Net Assets 2020: $1,209,5982020Assets 2021: $1,232,185Liabilities 2021: $22,855Net Assets 2021: $1,209,3302021Assets 2022: $1,213,509Liabilities 2022: $62,884Net Assets 2022: $1,150,6252022Assets 2023: $1,134,281Liabilities 2023: $62,996Net Assets 2023: $1,071,2852023Assets 2024: $1,487,898Liabilities 2024: $56,645Net Assets 2024: $1,431,2532024

Highlighted filing

2015

Assets$699,404
Liabilities$56,237
Net Assets$643,167

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $259,028Expenses 2010: $264,709Net Income 2010: -$5,6812010Expenses 2011: $222,7132011Revenue 2012: $163,903Expenses 2012: $190,121Net Income 2012: -$26,2182012Expenses 2013: $192,6862013Revenue 2014: $121,484Expenses 2014: $172,226Net Income 2014: -$50,7422014Revenue 2015: $154,059Expenses 2015: $158,350Net Income 2015: -$4,2912015Revenue 2016: $248,049Expenses 2016: $182,853Net Income 2016: $65,1962016Revenue 2017: $306,518Expenses 2017: $215,491Net Income 2017: $91,0272017Revenue 2018: $377,408Expenses 2018: $250,259Net Income 2018: $127,1492018Revenue 2019: $371,640Expenses 2019: $259,161Net Income 2019: $112,4792019Revenue 2020: $505,867Expenses 2020: $335,814Net Income 2020: $170,0532020Revenue 2021: $408,443Expenses 2021: $411,401Net Income 2021: -$2,9582021Revenue 2022: $599,336Expenses 2022: $651,395Net Income 2022: -$52,0592022Revenue 2023: $833,590Expenses 2023: $911,300Net Income 2023: -$77,7102023Revenue 2024: $2,044,731Expenses 2024: $1,715,823Net Income 2024: $328,9082024

Highlighted filing

2015

Revenue$154,059
Expenses$158,350
Net Income-$4,291
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Feb 16, 2016
Return Version
2014v6.0
Gross Receipts
$154,059
Mission and Program Overview

Mission

Training and education of electrical apprentices and journeymen

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$659,014$639,942▼ $19,072
Investments in Publicly Traded Securities$37,421$0▼ $37,421
Cash and Non-Interest-Bearing Accounts$10,483$36,479▲ $25,996
Accounts Receivable$6,878$11,808▲ $4,930
Inventories for Sale or Use$6,245$6,853▲ $608
Prepaid Expenses and Deferred Charges$4,219$4,154▼ $65
Savings and Temporary Cash Investments$318$168▼ $150
Other Notes and Loans Receivable, Net-$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$724,578$699,404▼ $25,174
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$71,413$45,709▼ $25,704
Accounts Payable and Accrued Expenses$6,527$10,528▲ $4,001
Total Liabilities$77,940$56,237▼ $21,703
Net Assets / Fund Balance
Unrestricted Net Assets$646,638$643,167▼ $3,471
Total Net Assets Fund Balance$646,638$643,167▼ $3,471
Total Liabilities and Net Assets / Fund Balance$724,578$699,404▼ $25,174

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$554,650$177,321$731,971
Land$85,000-$85,000
Equipment$292$75,304$75,596
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lance CorleyTraining DirectorFT$52,112$22,449$74,561

Board Members and Trustees

NameTitle
James HessChairman
Alan WelburnTrustee
Daniel ParrishTrustee
David ForgardTrustee
John HutterTrustee
Klaas DeboerTrustee
Leonard EllisTrustee
Jon FlegalSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$151,570
Investment Income
$439
Other Revenue
$2,050
Change in Net Assets
$-4,291

Audited Revenue Reconciliation

Revenue per Audited Statements
$154,059
Total Revenue per Audited Statements
$154,059
Total Revenue per Form 990
$154,059
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$83,145
Other Expenses$75,205
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$59,649$14,912-$74,561
Depreciation Depletion$19,072--$19,072
Fees for Services Accounting$90$10,200-$10,290
Payroll Taxes$6,867$1,717-$8,584
Occupancy-$7,983-$7,983
Insurance-$6,999-$6,999
Other Expenses$3,363--$3,363
Interest$3,166--$3,166
Office Expenses-$2,463-$2,463
All Other Expenses-$2,230-$2,230
Total Functional Expenses$111,846$46,504$0$158,350

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$158,350
Total Expenses per Audited Statements$158,350
Total Expenses per Form 990$158,350
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
Yes
Audit committee
No
Backup withholding compliance
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
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
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The 990 is reviewed by the training director and one trustee before filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Inquiries are made at least annually in conjunction with the annual audit.

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

Upon request the documents are available to be reviewed at the organization's office.

Filing and Contact Details

Filer

Filer Name
Crater Lake Electrical Joint
EIN
93-0607742
Phone
5417735888
Address
4864 Airway Drive, Central Point, OR 97502

Signing Officer

Name
James Hess
Title
Trustee
Signed
2016-02-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Hess
Formed
1967
Legal Domicile
Or
Voting Board Members
8
Independent Board Members
8
Employees
1

Preparer

Firm
Cramer & Associates
Address
3232 Hillcrest Park Drive, Medford, OR 97504
Preparer
Russell C Cramer
Phone
5417796600
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IRS990/OtherRevenueTotalAmt02050
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01717
IRS990/PayrollTaxesGrp/ProgramServicesAmt06867
IRS990/PayrollTaxesGrp/TotalAmt08584
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04219
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04154
IRS990/PrincipalOfficerNm0James Hess
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/BusinessCd2611600
IRS990/ProgramServiceRevenueGrp/BusinessCd3611600
IRS990/ProgramServiceRevenueGrp/Desc0Application fees
IRS990/ProgramServiceRevenueGrp/Desc1Book Sales
IRS990/ProgramServiceRevenueGrp/Desc2Membership Dues & Assess
IRS990/ProgramServiceRevenueGrp/Desc3Tuition Income
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01125
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt110243
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2106393
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt333809
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01125
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt110243
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2106393
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt333809
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0970
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt074529
IRS990/PYOtherRevenueAmt0800
IRS990/PYProgramServiceRevenueAmt0119714
IRS990/PYRevenuesLessExpensesAmt0-50742
IRS990/PYSalariesCompEmpBnftPaidAmt097697
IRS990/PYTotalExpensesAmt0172226
IRS990/PYTotalRevenueAmt0121484
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-4291
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0151570
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0318
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0168
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0554650
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0177321
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0731971
IRS990ScheduleD/EquipmentGrp/BookValueAmt0292
IRS990ScheduleD/EquipmentGrp/DepreciationAmt075304
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt075596
IRS990ScheduleD/ExpensesSubtotalAmt0158350
IRS990ScheduleD/LandGrp/BookValueAmt085000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt085000
IRS990ScheduleD/RevenueSubtotalAmt0154059
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0639942
IRS990ScheduleD/TotalExpensesPerForm990Amt0158350
IRS990ScheduleD/TotalRevenuePerForm990Amt0154059
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0154059
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0158350
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/ExplanationTxt0Notice of non-discriminatory policy published in local newspaper, on our website, and all solicitations.
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 990 is reviewed by the training director and one trustee before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Inquiries are made at least annually in conjunction with the annual audit.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Upon request the documents are available to be reviewed at the organization's office.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0724578
IRS990/TotalAssetsEOYAmt0699404
IRS990/TotalAssetsGrp/BOYAmt0724578
IRS990/TotalAssetsGrp/EOYAmt0699404
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt046504
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0111846
IRS990/TotalFunctionalExpensesGrp/TotalAmt0158350
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt077940
IRS990/TotalLiabilitiesEOYAmt056237
IRS990/TotalLiabilitiesGrp/BOYAmt077940
IRS990/TotalLiabilitiesGrp/EOYAmt056237
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0646638
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0643167
IRS990/TotalOtherCompensationAmt022449

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.49$0.06$1.43$2.04$1.72$0.33
2023Detailed filing. Detailed filing data is available for this year.$1.13$0.06$1.07$0.83$0.91$0.08
2022Detailed filing. Detailed filing data is available for this year.$1.21$0.06$1.15$0.60$0.65$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.23$0.02$1.21$0.41$0.41$0.00
2020Detailed filing. Detailed filing data is available for this year.$1.23$0.02$1.21$0.51$0.34$0.17
2019Detailed filing. Detailed filing data is available for this year.$1.05$0.01$1.04$0.37$0.26$0.11
2018Detailed filing. Detailed filing data is available for this year.$0.94$0.01$0.93$0.38$0.25$0.13
2017Detailed filing. Detailed filing data is available for this year.$0.81$0.01$0.80$0.31$0.22$0.09
2016Detailed filing. Detailed filing data is available for this year.$0.74$0.03$0.71$0.25$0.18$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.70$0.06$0.64$0.15$0.16$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.72$0.08$0.65$0.12$0.17$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.10$0.70$0.19
2012Summary only. Only limited summary data is available for this year.$0.86$0.13$0.74$0.16$0.19$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.91$0.14$0.77$0.22
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.17$0.82$0.26$0.26$0.01