Civic Intelligence

Crater Lake Electrical Joint Apprenticeship & Training Trust Fu

990 • Fiscal year 2020 • EIN 93-0607742

Jul 01, 2019 to Jun 30, 2020 • Filed on May 20, 2021

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

28th percentile

0.01x

Higher debt load relative to assets than 28% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

29th percentile

0.03x

Higher debt load relative to revenue than 29% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

83rd percentile

34%

Higher net margin than 83% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

62nd percentile

$85,086

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 16.8% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

68th percentile

17%

Faster asset growth than 68% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

83rd percentile

36%

Faster revenue growth than 83% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,227,145

Up $174,682 (+17%) from 2019

Net Assets

Up

$1,209,598

Up $170,580 (+16%) from 2019

Liabilities

Up

$17,547

Up $4,102 (+31%) from 2019

Revenue

Up

$505,867

Up $134,227 (+36%) from 2019

Expenses

Up

$335,814

Up $76,653 (+30%) from 2019

Net Income

Up

$170,053

Up $57,574 (+51%) from 2019

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

2020

Assets$1,227,145
Liabilities$17,547
Net Assets$1,209,598

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

2020

Revenue$505,867
Expenses$335,814
Net Income$170,053
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 20, 2021
Return Version
2019v5.0
Gross Receipts
$505,867
Mission and Program Overview

Mission

Training and education of electrical apprentices and journeymen

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$566,954$575,098▲ $8,144
Investments in Publicly Traded Securities$200,094$505,194▲ $305,100
Cash and Non-Interest-Bearing Accounts$244,464$116,890▼ $127,574
Accounts Receivable$29,461$21,573▼ $7,888
Prepaid Expenses and Deferred Charges$5,032$5,599▲ $567
Inventories for Sale or Use$6,458$2,791▼ $3,667
Savings and Temporary Cash Investments-$0-
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$1,052,463$1,227,145▲ $174,682
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$13,445$17,546▲ $4,101
Other Liabilities-$1-
Total Liabilities$13,445$17,547▲ $4,102
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,039,018$1,209,598▲ $170,580
Total Net Assets Fund Balance$1,039,018$1,209,598▲ $170,580
Total Liabilities and Net Assets / Fund Balance$1,052,463$1,227,145▲ $174,682

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$490,098$269,363$759,461
Land$85,000-$85,000
Equipment-$77,010$77,010
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lance CorleyTraining DirectorFT$85,086$85,086

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$499,540
Investment Income
$5,727
Other Revenue
$600
Change in Net Assets
$170,053
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$194,060
Salaries, Compensation, and Employee Benefits$141,754
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$68,069$17,017-$85,086
Occupancy-$33,830-$33,830
Depreciation Depletion$18,546--$18,546
Other Employee Benefits$14,328$3,582-$17,910
Other Salaries and Wages-$17,719-$17,719
Pension Plan Contributions$8,741$2,185-$10,926
Payroll Taxes$8,090$2,023-$10,113
Office Expenses-$9,410-$9,410
Insurance-$7,587-$7,587
Fees for Services Accounting-$7,200-$7,200
Other Expenses$22,235$2,159-$2,159
All Other Expenses$2,119--$2,119
Fees for Services Other-$750-$750
Fees for Services Legal-$165-$165
Total Functional Expenses$228,158$107,656$0$335,814
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rounding$1
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 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
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
2021-05-20
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
7
Volunteers
1

Preparer

Firm
Dahlin Accounting & Consulting LLC
Address
10 CRATER LAKE AVE, MEDFORD, OR 97504
Preparer
Jon L Dahlin CPA
Phone
5417735910
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 442 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/OtherRevenueMiscGrp/Desc1Storage Space Rental
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0600
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0600
IRS990/OtherRevenueTotalAmt0600
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt017719
IRS990/OtherSalariesAndWagesGrp/TotalAmt017719
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02023
IRS990/PayrollTaxesGrp/ProgramServicesAmt08090
IRS990/PayrollTaxesGrp/TotalAmt010113
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02185
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt08741
IRS990/PensionPlanContributionsGrp/TotalAmt010926
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05032
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05599
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/RelatedOrExemptFuncIncomeAmt036797
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1381963
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt280780
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt036797
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1381963
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt280780
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0150
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0143192
IRS990/PYOtherRevenueAmt01950
IRS990/PYProgramServiceRevenueAmt0369540
IRS990/PYRevenuesLessExpensesAmt0112479
IRS990/PYSalariesCompEmpBnftPaidAmt0115969
IRS990/PYTotalExpensesAmt0259161
IRS990/PYTotalRevenueAmt0371640
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0170053
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0490098
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0269363
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0759461
IRS990ScheduleD/EquipmentGrp/DepreciationAmt077010
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt077010
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt085000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt085000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Rounding
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/TotalBookValueLandBuildingsAmt0575098
IRS990ScheduleD/TotalLiabilityAmt01
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/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01052463
IRS990/TotalAssetsEOYAmt01227145
IRS990/TotalAssetsGrp/BOYAmt01052463
IRS990/TotalAssetsGrp/EOYAmt01227145
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0107656
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0228158
IRS990/TotalFunctionalExpensesGrp/TotalAmt0335814
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt013445
IRS990/TotalLiabilitiesEOYAmt017547
IRS990/TotalLiabilitiesGrp/BOYAmt013445
IRS990/TotalLiabilitiesGrp/EOYAmt017547
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01039018
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01209598
IRS990/TotalProgramServiceExpensesAmt0228158
IRS990/TotalProgramServiceRevenueAmt0499540
IRS990/TotalReportableCompFromOrgAmt085086
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0505867
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0505867
IRS990/TotalVolunteersCnt01

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