Civic Intelligence

Crater Lake Electrical Joint Apprenticeship & Training Trust Fu

990 • Fiscal year 2016 • EIN 93-0607742

Jul 01, 2015 to Jun 30, 2016 • Filed on Jan 23, 2017

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

50th percentile

0.04x

Higher debt load relative to assets than 50% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

67th percentile

0.12x

Higher debt load relative to revenue than 67% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

83rd percentile

26%

Higher net margin than 83% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

73rd percentile

$63,559

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 25.6% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

61st percentile

5.6%

Faster asset growth than 61% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

89th percentile

61%

Faster revenue growth than 89% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$738,231

Up $38,827 (+5.6%) from 2015

Net Assets

Up

$708,363

Up $65,196 (+10%) from 2015

Liabilities

Down

$29,868

Down $26,369 (-47%) from 2015

Revenue

Up

$248,049

Up $93,990 (+61%) from 2015

Expenses

Up

$182,853

Up $24,503 (+15%) from 2015

Net Income

Up

$65,196

Up $69,487 (+1619%) from 2015

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

2016

Assets$738,231
Liabilities$29,868
Net Assets$708,363

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

2016

Revenue$248,049
Expenses$182,853
Net Income$65,196
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Jan 23, 2017
Return Version
2015v3.0
Gross Receipts
$248,049
Mission and Program Overview

Mission

Training and education of electrical apprentices and journeymen

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$639,942$623,137▼ $16,805
Cash and Non-Interest-Bearing Accounts$36,479$87,676▲ $51,197
Accounts Receivable$11,808$16,830▲ $5,022
Inventories for Sale or Use$6,853$6,189▼ $664
Prepaid Expenses and Deferred Charges$4,154$4,399▲ $245
Savings and Temporary Cash Investments$168$0▼ $168
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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$699,404$738,231▲ $38,827
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$45,709$18,768▼ $26,941
Accounts Payable and Accrued Expenses$10,528$11,100▲ $572
Total Liabilities$56,237$29,868▼ $26,369
Net Assets / Fund Balance
Unrestricted Net Assets$643,167$708,363▲ $65,196
Total Net Assets Fund Balance$643,167$708,363▲ $65,196
Total Liabilities and Net Assets / Fund Balance$699,404$738,231▲ $38,827

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$537,091$195,680$732,771
Land$85,000-$85,000
Equipment$1,046$75,964$77,010
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lance CorleyTraining DirectorFT$63,559$63,559

Board Members and Trustees

NameTitle
Jon FlegelChairman
Alan WelburnTrustee
David ForgardTrustee
John HutterTrustee
Klaas DeboerTrustee
Leonard EllisTrustee
Mark NelsonTrustee
Joe MyersSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$246,194
Investment Income
$5
Other Revenue
$1,850
Change in Net Assets
$65,196

Audited Revenue Reconciliation

Revenue per Audited Statements
$248,049
Total Revenue per Audited Statements
$248,049
Total Revenue per Form 990
$248,049
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$98,332
Other Expenses$84,521
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$50,847$12,712-$63,559
Depreciation Depletion$19,019--$19,019
Other Employee Benefits$12,797$3,199-$15,996
Pension Plan Contributions$8,519$2,130-$10,649
Fees for Services Accounting-$10,400-$10,400
Payroll Taxes$6,502$1,626-$8,128
Occupancy-$7,404-$7,404
Insurance-$6,790-$6,790
Office Expenses-$3,466-$3,466
Other Expenses$3,742$2,056-$2,056
Interest$1,515--$1,515
All Other Expenses$669$212-$881
Total Functional Expenses$132,858$49,995$0$182,853

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$182,853
Total Expenses per Audited Statements$182,853
Total Expenses per Form 990$182,853
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
Jon Flegel
Title
Chairman
Signed
2017-01-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jon Flegel
Formed
1967
Legal Domicile
Or
Voting Board Members
8
Independent Board Members
8
Employees
5

Preparer

Firm
Cramer & Associates
Address
3232 Hillcrest Park Drive, Medford, OR 97504
Preparer
Russell C Cramer
Phone
5417796600
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The Fund's Federal Form 990, Return of Organization Exempt from Income Tax are subject to examination by the IRS, generally for three years after they are filed.

Raw XML AppendixShowing 400 of 457 raw XML fields

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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IRS990/OtherExpensesGrp/TotalAmt23742
IRS990/OtherExpensesGrp/TotalAmt32056
IRS990/OtherRevenueMiscGrp/BusinessCd0531190
IRS990/OtherRevenueMiscGrp/BusinessCd1531190
IRS990/OtherRevenueMiscGrp/Desc0Classroom Rental
IRS990/OtherRevenueMiscGrp/Desc1Storage Space Rental
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01250
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1600
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01250
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1600
IRS990/OtherRevenueTotalAmt01850
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01626
IRS990/PayrollTaxesGrp/ProgramServicesAmt06502
IRS990/PayrollTaxesGrp/TotalAmt08128
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02130
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt08519
IRS990/PensionPlanContributionsGrp/TotalAmt010649
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04154
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04399
IRS990/PrincipalOfficerNm0Jon Flegel
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/RelatedOrExemptFuncIncomeAmt01850
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt112624
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2191779
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt339941
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01850
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt112624
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2191779
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt339941
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0439
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt075205
IRS990/PYOtherRevenueAmt02050
IRS990/PYProgramServiceRevenueAmt0151570
IRS990/PYRevenuesLessExpensesAmt0-4291
IRS990/PYSalariesCompEmpBnftPaidAmt083145
IRS990/PYTotalExpensesAmt0158350
IRS990/PYTotalRevenueAmt0154059
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt065196
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0246194
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0168
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0537091
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0195680
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0732771
IRS990ScheduleD/EquipmentGrp/BookValueAmt01046
IRS990ScheduleD/EquipmentGrp/DepreciationAmt075964
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt077010
IRS990ScheduleD/ExpensesSubtotalAmt0182853
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt085000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt085000
IRS990ScheduleD/RevenueSubtotalAmt0248049
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Fund's Federal Form 990, Return of Organization Exempt from Income Tax are subject to examination by the IRS, generally for three years after they are filed.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0623137
IRS990ScheduleD/TotalExpensesPerForm990Amt0182853
IRS990ScheduleD/TotalRevenuePerForm990Amt0248049
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0248049
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0182853
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/TotalAssetsBOYAmt0699404
IRS990/TotalAssetsEOYAmt0738231
IRS990/TotalAssetsGrp/BOYAmt0699404
IRS990/TotalAssetsGrp/EOYAmt0738231
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt049995
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0132858

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