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← ELECTRICAL JOINT APPRENTICESHIP AND TRAINING FUND

Form 990 for tax year 2023

Filed by ELECTRICAL JOINT APPRENTICESHIP AND TRAINING FUND.

Totals

Total revenue
$3,386,435
Total expenses
$2,817,238
Contributions and grants received
$41,301
Grants paid
$0
Program service revenue
$3,123,840
Investment income
$170,615
Other revenue
$50,679
Total assets, end of year
$6,848,424
Total liabilities, end of year
$236,328
Net assets or fund balances, end of year
$6,612,096
Program services expenses (Part IX)
not reported
Management and general expenses
not reported
Fundraising expenses
not reported
Program service expenses (Part III)
not reported

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $41,301

  • 2a · Program service revenue: EMPLOYER CONTRIBUTION

    total $2,969,727 · related or exempt $2,969,727

  • 2b · Program service revenue: APPLICATION FEES

    total $154,113 · related or exempt $154,113

  • 3 · Investment income

    total $192,026 · excluded $192,026

  • 6a · Gross rents

    real property $104,734

  • 6b · Less rental expenses

    real property $55,161

  • 6c · Rental income or loss

    real property $49,573

  • 6d · Net rental income or loss

    total $49,573 · excluded $49,573

  • 7a · Gross sales of assets other than inventory

    securities $371,892

  • 7b · Less cost or other basis and sales expenses

    securities $393,303

  • 7c · Gain or loss

    securities -$21,411

  • 7d · Net gain or loss

    total -$21,411 · excluded -$21,411

  • 10a · Gross sales of inventory

    $217,340

  • 10b · Cost of goods sold

    $217,340

  • 10c · Net income from sales of inventory

    total $0

  • 11a · Other revenue: OTHER INCOME

    total $1,106 · related or exempt $1,106

  • 11e · Other revenue, total

    $1,106

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $193,345

  • 7 · Other salaries and wages

    total $1,248,919

  • 9 · Other employee benefits

    total $522,654

  • 10 · Payroll taxes

    total $109,247

  • 11b · Fees: legal

    total $9,255

  • 11c · Fees: accounting

    total $14,756

  • 11g · Fees: other

    total $7,770

  • 12 · Advertising and promotion

    total $7,332

  • 13 · Office expenses

    total $117,084

  • 16 · Occupancy

    total $131,160

  • 22 · Depreciation, depletion and amortization

    total $110,168

  • 23 · Insurance

    total $45,359

  • 24a · Other expenses: EDUCATIONAL MATERIALS

    total $163,402

  • 24b · Other expenses: EDUCATIONAL SEMINARS

    total $63,026

  • 24c · Other expenses: PRE-INDENTURE PHYSICAL

    total $46,701

  • 24d · Other expenses: PRINTING AND POSTAGE

    total $27,060

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,575,343 · end of year $3,142,102

  • 2 · Savings and temporary cash investments

    beginning of year $33,294 · end of year $10,679

  • 4 · Accounts receivable

    beginning of year $215,898 · end of year $315,712

  • 8 · Inventories for sale or use

    beginning of year $16,605 · end of year $8,928

  • 9 · Prepaid expenses and deferred charges

    beginning of year $42,922 · end of year $7,552

  • 10a · Land, buildings and equipment: cost or other basis

    $5,731,164

  • 10b · Land, buildings and equipment: accumulated depreciation

    $3,653,037

  • 10c · Land, buildings and equipment, net

    beginning of year $2,117,049 · end of year $2,078,127

  • 11 · Investments: publicly traded securities

    beginning of year $1,185,510 · end of year $1,278,954

  • 15 · Other assets

    beginning of year $6,348 · end of year $6,370

  • 17 · Accounts payable and accrued expenses

    beginning of year $191,769 · end of year $236,328

  • 29 · Capital stock, trust principal or current funds

    beginning of year $0 · end of year $0

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $6,001,200 · end of year $6,612,096

Mission and programs · 2023

Mission

TO PROVIDE ELECTRICAL TRAINING

Activities or mission (Part I)

ELECTRICAL TRAINING

  • THE FUND PROVIDES TRAINING AND EDUCATION TO OVER 2,000 ELECTRICAL APPRENTICES AND JOURNEYMEN

As filed on the 2023 return.

Listed in Part VII

  • Bo Moreno

    CHAIRMAN, TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Kenneth Borden

    SECRETARY, TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • James Lynch

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Michael Quarles

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Casey Walsh

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Todd Howerton

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Joseph Privitera

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Nancy Love

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Shon Lee

    TRAINING DIRECTOR

    Total calculated
    $191,511
    From this org
    $148,153
    From related orgs
    $0
    Other
    $43,358
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $145,903
    Bonus
    $2,250
    Other
    $0
    Deferred
    $22,038
    Nontaxable benefits
    $21,320
    Filer's total
    $191,511

  • Daniel Spencer

    ASSITANT TRAINING DIRECTOR

    Total calculated
    $179,172
    From this org
    $135,814
    From related orgs
    $0
    Other
    $43,358
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $134,064
    Bonus
    $1,750
    Other
    $0
    Deferred
    $22,038
    Nontaxable benefits
    $21,320
    Filer's total
    $179,172

  • Robert Waschneck

    INSTRUCTOR

    Total calculated
    $158,469
    From this org
    $115,111
    From related orgs
    $0
    Other
    $43,358
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $113,861
    Bonus
    $1,250
    Other
    $0
    Deferred
    $22,038
    Nontaxable benefits
    $21,320
    Filer's total
    $158,469

  • Jason Myszka

    INSTRUCTOR

    Total calculated
    $156,163
    From this org
    $112,805
    From related orgs
    $0
    Other
    $43,358
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $111,555
    Bonus
    $1,250
    Other
    $0
    Deferred
    $22,038
    Nontaxable benefits
    $21,320
    Filer's total
    $156,163

  • Audra Felton

    INSTRUCTOR

    Total calculated
    $155,998
    From this org
    $112,805
    From related orgs
    $0
    Other
    $43,193
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $111,555
    Bonus
    $1,250
    Other
    $0
    Deferred
    $21,873
    Nontaxable benefits
    $21,320
    Filer's total
    $155,998

  • Steven Morales

    INSTRUCTOR

    Total calculated
    $154,725
    From this org
    $111,367
    From related orgs
    $0
    Other
    $43,358
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $110,117
    Bonus
    $1,250
    Other
    $0
    Deferred
    $22,038
    Nontaxable benefits
    $21,320
    Filer's total
    $154,725

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

None.

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • IBEW-NECA BENEFIT CENTER INC

    C · ADMINISTRATION OF EMPLOYEE BENEFITS · MO

Provenance

Return type
form_990
Tax year
2023
Filed
14 May 2025
IRS schema version
2023v6.0
Source object
202501359349312410

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