Civic Intelligence

Joint Electrical Industry Training Fund

990 • Fiscal year 2023 • EIN 94-1617976

Jan 01, 2023 to Dec 31, 2023 • Filed on Jul 30, 2024

5420 E Hedges AvenueFresno, CA 93727

(559) 251-5174

Siviq Scores

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

Liabilities / Assets

18th percentile

0.00x

Higher debt load relative to assets than 18% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

18th percentile

0.00x

Higher debt load relative to revenue than 18% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

86th percentile

39%

Higher net margin than 86% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

90th percentile

$204,362

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 7.5% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

81st percentile

27%

Faster asset growth than 81% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

83rd percentile

50%

Faster revenue growth than 83% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$4,919,268

Up $1,047,562 (+27%) from 2022

Net Assets

Up

$4,918,983

Up $1,048,164 (+27%) from 2022

Liabilities

Down

$285

Down $602 (-68%) from 2022

Revenue

Up

$2,718,361

Up $906,747 (+50%) from 2022

Expenses

Up

$1,670,197

Up $166,321 (+11%) from 2022

Net Income

Up

$1,048,164

Up $740,426 (+241%) from 2022

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 2010: $1,037,534Liabilities 2010: $4,321Net Assets 2010: $1,033,2132010Assets 2011: $947,997Liabilities 2011: $3,174Net Assets 2011: $944,8232011Assets 2012: $864,364Liabilities 2012: $2,619Net Assets 2012: $861,7452012Assets 2013: $857,928Liabilities 2013: $15,815Net Assets 2013: $842,1132013Assets 2014: $1,180,246Liabilities 2014: $2,846Net Assets 2014: $1,177,4002014Assets 2015: $1,506,264Liabilities 2015: $3,668Net Assets 2015: $1,502,5962015Assets 2016: $2,208,952Liabilities 2016: $3,729Net Assets 2016: $2,205,2232016Assets 2017: $2,325,276Liabilities 2017: $10,329Net Assets 2017: $2,314,9472017Assets 2018: $2,389,808Liabilities 2018: $3,443Net Assets 2018: $2,386,3652018Assets 2019: $2,512,956Liabilities 2019: $7,217Net Assets 2019: $2,505,7392019Assets 2020: $3,085,136Liabilities 2020: $12,662Net Assets 2020: $3,072,4742020Assets 2021: $3,566,863Liabilities 2021: $3,782Net Assets 2021: $3,563,0812021Assets 2022: $3,871,706Liabilities 2022: $887Net Assets 2022: $3,870,8192022Assets 2023: $4,919,268Liabilities 2023: $285Net Assets 2023: $4,918,9832023Assets 2024: $5,761,562Liabilities 2024: $470Net Assets 2024: $5,761,0922024

Highlighted filing

2023

Assets$4,919,268
Liabilities$285
Net Assets$4,918,983

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $656,5402010Expenses 2011: $715,9572011Expenses 2012: $755,7272012Revenue 2013: $787,636Expenses 2013: $807,268Net Income 2013: -$19,6322013Revenue 2014: $1,239,373Expenses 2014: $904,086Net Income 2014: $335,2872014Revenue 2015: $1,258,699Expenses 2015: $933,503Net Income 2015: $325,1962015Revenue 2016: $1,619,319Expenses 2016: $916,692Net Income 2016: $702,6272016Revenue 2017: $1,180,949Expenses 2017: $1,071,225Net Income 2017: $109,7242017Revenue 2018: $1,138,358Expenses 2018: $1,066,940Net Income 2018: $71,4182018Revenue 2019: $1,270,293Expenses 2019: $1,150,922Net Income 2019: $119,3712019Revenue 2020: $1,744,059Expenses 2020: $1,177,324Net Income 2020: $566,7352020Revenue 2021: $1,897,627Expenses 2021: $1,407,020Net Income 2021: $490,6072021Revenue 2022: $1,811,614Expenses 2022: $1,503,876Net Income 2022: $307,7382022Revenue 2023: $2,718,361Expenses 2023: $1,670,197Net Income 2023: $1,048,1642023Revenue 2024: $2,703,511Expenses 2024: $1,900,774Net Income 2024: $802,7372024

Highlighted filing

2023

Revenue$2,718,361
Expenses$1,670,197
Net Income$1,048,164
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jul 30, 2024
Return Version
2023v5.1
Gross Receipts
$2,718,361
Mission and Program Overview

Mission

To provide industry research programs & training for apprentices and supplemental training for journeymen and others in the electrical industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$3,435,035$4,493,183▲ $1,058,148
Land, Buildings, and Equipment, Net$415,758$393,132▼ $22,626
Cash and Non-Interest-Bearing Accounts-$0-
Accounts Receivable-$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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$3,871,706$4,919,268▲ $1,047,562
Other Assets Total$20,913$32,953▲ $12,040
Liabilities
Accounts Payable and Accrued Expenses$887$285▼ $602
Total Liabilities$887$285▼ $602
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,870,819$4,918,983▲ $1,048,164
Total Net Assets Fund Balance$3,870,819$4,918,983▲ $1,048,164
Total Liabilities and Net Assets / Fund Balance$3,871,706$4,919,268▲ $1,047,562

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$241,309$706,366$947,675
Equipment$22,626$277,312$299,938
Other Land Buildings$35,197$106,655$141,852
Land$94,000-$94,000
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Jake PilandLabor Trustee$113,123$54,756$167,879
Dave ClarkMgmt Trustee-$125,214$125,214

Board Members and Trustees

NameTitle
Ronny JungkLabor Trustee
Ryan HarrellLabor Trustee
David HelselMgmt Trustee
Devon FullnerMgmt Trustee
Joseph EstradaTr Coordinator
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,587,821
Investment Income
$130,540
Other Revenue
$0
Change in Net Assets
$1,048,164

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,718,361
Total Revenue per Audited Statements
$2,718,361
Total Revenue per Form 990
$2,718,361
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,021,826
Other Expenses$648,371
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$484,973$67,247-$552,220
Current Officers, Directors, Trustees, and Key Employees$83,940$83,939-$167,879
Pension Plan Contributions$119,661$16,593-$136,254
Other Employee Benefits$98,951$13,721-$112,672
Office Expenses$26,990$27,200-$54,190
Occupancy$37,586$16,252-$53,838
Payroll Taxes$42,976$9,825-$52,801
Depreciation Depletion$34,270$11,423-$45,693
Fees for Services Other-$38,701-$38,701
Travel$14,253$20,628-$34,881
Conferences and Meetings$9,731$11,357-$21,088
Insurance$10,288$6,859-$17,147
All Other Expenses$5,586$8,318-$13,904
Fees for Services Accounting-$12,367-$12,367
Other Expenses$9,522$2,380-$11,902
Fees for Services Legal-$11,169-$11,169
Total Functional Expenses$1,310,775$359,422$0$1,670,197

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,670,197
Total Expenses per Audited Statements$1,670,197
Total Expenses per Form 990$1,670,197
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
Yes
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
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, Part VI, Section A, Line 6

There are two classes of members - labor and management. The labor members consist of the membership of ibew local no. 100. The management membership are member contractors of the national electrical contractors association.

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

Form 990 is presented to trustees before filing with the irs for their review. Formally discussed as agenda item and msc to accept.

Form 990, Part VI, Section B, Line 12C

Annually trustees must consider and disclose if a conflict exists. If a conflict arises during the year the affected trustee excuses himself from voting.

Form 990, Part VI, Section B, Line 15A

Training coordinator's compensation is based on comparable positions in the union hall and set by local union no.100's bylaws.

Form 990, Part VI, Section B, Line 15B

Instructors' compensation is equivalent to the foreman scale of local union no. 100 and set by collective bargaining agreement.

Form 990, Part VI, Section C, Line 19

Disclosure is available upon request at the organization's office.

Filing and Contact Details

Filer

Filer Name
Joint Electrical Industry Training Fund
EIN
94-1617976
Phone
5592515174
Address
5420 E HEDGES AVENUE, FRESNO, CA 93727

Signing Officer

Name
Dave Clark
Title
Labor Trustee
Signed
2024-07-30
Discuss with paid preparer
Yes

Organization Details

Formed
1987
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
3
Employees
23

Preparer

Firm
Mastro & Associates CPAs
Address
6740 N West Avenue Suite 103, Fresno, CA 93711
Preparer
Brian Mccreary
Phone
5594491040
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IRS990/OtherExpensesGrp/ProgramServicesAmt1138412
IRS990/OtherExpensesGrp/ProgramServicesAmt212984
IRS990/OtherExpensesGrp/ProgramServicesAmt39522
IRS990/OtherExpensesGrp/TotalAmt0180652
IRS990/OtherExpensesGrp/TotalAmt1138412
IRS990/OtherExpensesGrp/TotalAmt214427
IRS990/OtherExpensesGrp/TotalAmt311902
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt067247
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0484973
IRS990/OtherSalariesAndWagesGrp/TotalAmt0552220
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09825
IRS990/PayrollTaxesGrp/ProgramServicesAmt042976
IRS990/PayrollTaxesGrp/TotalAmt052801
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt016593
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0119661
IRS990/PensionPlanContributionsGrp/TotalAmt0136254
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0INSTRUCTION/TRAINING FNDS
IRS990/ProgramServiceRevenueGrp/Desc1OTHER
IRS990/ProgramServiceRevenueGrp/Desc2TEXTBOOK SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02571867
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt115768
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2186
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02571867
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt115768
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2186
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-40883
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0599614
IRS990/PYProgramServiceRevenueAmt01852497
IRS990/PYRevenuesLessExpensesAmt0307738
IRS990/PYSalariesCompEmpBnftPaidAmt0904262
IRS990/PYTotalExpensesAmt01503876
IRS990/PYTotalRevenueAmt01811614
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt01048164
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03435035
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04493183
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0241309
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0706366
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0947675
IRS990ScheduleD/EquipmentGrp/BookValueAmt022626
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0277312
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0299938
IRS990ScheduleD/ExpensesSubtotalAmt01670197
IRS990ScheduleD/LandGrp/BookValueAmt094000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt094000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt035197
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0106655
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0141852
IRS990ScheduleD/RevenueSubtotalAmt02718361
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0393132
IRS990ScheduleD/TotalExpensesPerForm990Amt01670197
IRS990ScheduleD/TotalRevenuePerForm990Amt02718361
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02718361
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01670197
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0false
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION PUBLICIZES RACIALLY NONDISCRIMINATORY POLICY THROUGH NEWSPAPER - FRESNO BEE, VISALIA TIMES, DELTA HANFORD SENTINEL, MADERA TRIBUNE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1NOT APPLICABLE
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2ELECTRICAL APPRENTICESHIP TRAINING PROGRAM AGREEMENT WITH FRESNO UNIFIED SCHOOL DISTRICT FUNDED WITH STATE AID FUNDS FROM THE STATE OF CALIFORNIA APPROPRIATED IN EDUCATION CODE SECTION 8152.SUBRECIPIENT OF EMPLOYMENT TRAINING FUNDING TO COMMIT TO DEVELOPING AND RUNNING JOURNEYMEN-LEVEL TRAINING TO UNEMPLOYED WORKERS (ETP & CALCTP).SERVICE PROVIDER FOR FRESNO REGIONAL WORKFORCE INVESTMENT BOARD (FRWIB) WORKFORCE INVESTMENT ACT DISCRETIONARY GRANT FROM STATE OF CALIFORNIA TO TRAIN UNEMPLOYED WORKERS TO WORK ON PUBLIC INFRASTRUCTURE PROJECTS IN THE CENTRAL VALLEY ADMINISTERED BY FRESNO/MADERA/TULARE/KINGS BUILDING TRADES COUNCIL.
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
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0113123
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0135886
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1146297
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt2134145
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt054756
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt058065
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt158065
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt258065
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JAKE PILAND
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1JOSEPH ESTRADA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2RONNY JUNGK
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3RYAN HARRELL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0LABOR TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1TR COORDINATOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2LABOR TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3LABOR TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0167879
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0193951
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1204362
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt2192210
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE TWO CLASSES OF MEMBERS - LABOR AND MANAGEMENT. THE LABOR MEMBERS CONSIST OF THE MEMBERSHIP OF IBEW LOCAL NO. 100. THE MANAGEMENT MEMBERSHIP ARE MEMBER CONTRACTORS OF THE NATIONAL ELECTRICAL CONTRACTORS ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS PRESENTED TO TRUSTEES BEFORE FILING WITH THE IRS FOR THEIR REVIEW. FORMALLY DISCUSSED AS AGENDA ITEM AND MSC TO ACCEPT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUALLY TRUSTEES MUST CONSIDER AND DISCLOSE IF A CONFLICT EXISTS. IF A CONFLICT ARISES DURING THE YEAR THE AFFECTED TRUSTEE EXCUSES HIMSELF FROM VOTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TRAINING COORDINATOR'S COMPENSATION IS BASED ON COMPARABLE POSITIONS IN THE UNION HALL AND SET BY LOCAL UNION NO.100'S BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4INSTRUCTORS' COMPENSATION IS EQUIVALENT TO THE FOREMAN SCALE OF LOCAL UNION NO. 100 AND SET BY COLLECTIVE BARGAINING AGREEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DISCLOSURE IS AVAILABLE UPON REQUEST AT THE ORGANIZATION'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0IBEW LOCAL 100
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0940577270
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROMOTE WELFARE/WKG CONDITIONS OF UNION MBRS.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01921 GATEWAY BLVD 102
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0FRESNO CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.76$0.00$5.76$2.70$1.90$0.80
2023Detailed filing. Detailed filing data is available for this year.$4.92$0.00$4.92$2.72$1.67$1.05
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.87$0.00$3.87$1.81$1.50$0.31
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.57$0.00$3.56$1.90$1.41$0.49
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.09$0.01$3.07$1.74$1.18$0.57
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.51$0.01$2.51$1.27$1.15$0.12
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.39$0.00$2.39$1.14$1.07$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.33$0.01$2.31$1.18$1.07$0.11
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.21$0.00$2.21$1.62$0.92$0.70
2015Detailed filing. Detailed filing data is available for this year.$1.51$0.00$1.50$1.26$0.93$0.33
2014Detailed filing. Detailed filing data is available for this year.$1.18$0.00$1.18$1.24$0.90$0.34
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.86$0.02$0.84$0.79$0.81$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.00$0.86$0.76
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.00$0.94$0.72
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.00$1.03$0.66