I B E W LOCAL 163 JOINT APPRENTICE & TRAINING COMMITTE: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization: I B E W LOCAL 163 JOINT APPRENTICE & TRAINING COMMITTE (EIN 24-6019387)
Tax period: 2014-04-01 to 2015-03-31
Filed: 2015-07-22
IRS object ID: 201542039349300714
Schema version: 2014v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2015-07-22T08:48:17-05:00	ReturnTs
Tax Period End	2015-03-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	200446451	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	KOVALCHIK KOLLAR & CO LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	240 SCHUYLER AVENUE	AddressLine1Txt
City	KINGSTON	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	18704	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2014-04-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	246019387	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	IBEW LOCAL 163 JOINT APPRENTICESHIP	BusinessNameLine1Txt
Business Name Line2	& TRAINING COMMITTEE	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	IBEW	BusinessNameControlTxt
Phone	5708234028	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1269 SANS SOUCI PARKWAY	AddressLine1Txt
City	WILKES BARRE	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	18702	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JOHN H OLEJNIK	PersonNm
Person Title	SECRETARY	PersonTitleTxt
Phone	5708234028	PhoneNum
Signature	2015-07-22	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	RANDALL P KOLLAR CPA	PreparerPersonNm
PTIN	P00792474	PTIN
Phone	5702887517	PhoneNum
Preparation	2015-07-22	PreparationDt

Field	Value	IRS element (for citing)
Tax	2014	TaxYr
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	JOHN H OLEJNIK SECRETARY	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1269 SAN SOUCI PARKWAY	AddressLine1Txt
City	WILKES BARRE	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	18702	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$426,234	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.IBEW163.COM	WebsiteAddressTxt
Type Of Organization Trust	Yes (X)	TypeOfOrganizationTrustInd
Formation	1995	FormationYr
Legal Domicile State	PA	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE AND ADMINISTRATE TRAINING AND EDUCATION FOR INTERESTED INDIVIDUALS NECESSARY TO SERVE THEIR APPRENTICESHIPS AND BECOME LICENSED ELECTRICIANS.	ActivityOrMissionDesc
Voting Members Governing Body	6	VotingMembersGoverningBodyCnt
Voting Members Independent	6	VotingMembersIndependentCnt
Total Employee	15	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$2,500	PYContributionsGrantsAmt
CY Contributions Grants	$2,500	CYContributionsGrantsAmt
PY Program Service Revenue	$377,210	PYProgramServiceRevenueAmt
CY Program Service Revenue	$418,876	CYProgramServiceRevenueAmt
PY Investment Income	$5,025	PYInvestmentIncomeAmt
CY Investment Income	$4,858	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$384,735	PYTotalRevenueAmt
CY Total Revenue	$426,234	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$206,800	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$212,660	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$168,918	PYOtherExpensesAmt
CY Other Expenses	$187,977	CYOtherExpensesAmt
PY Total Expenses	$375,718	PYTotalExpensesAmt
CY Total Expenses	$400,637	CYTotalExpensesAmt
PY Revenues Less Expenses	$9,017	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$25,597	CYRevenuesLessExpensesAmt
Total Assets BOY	$602,482	TotalAssetsBOYAmt
Total Assets EOY	$631,665	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$602,482	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$631,665	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE AND ADMINISTRATE TRAINING AND EDUCATION FOR INTERESTED INDIVIDUALS NECESSARY TO SERVE THEIR APPRENTICESHIPS AND BECOME LICENSED ELECTRICIANS.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$332,503	ExpenseAmt
Desc	ELECTRICIAN APPRENTICE EDUCATION & TRAINING.	Desc
Total Program Service Expenses	$332,503	TotalProgramServiceExpensesAmt
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	false	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	15	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	6	GoverningBodyVotingMembersCnt
Independent Voting Member	6	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	TRUSTEES	PersonNm
Phone	5708234028	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1269 SAN SOUCI PARKWAY	AddressLine1Txt
City	WILKES BARRE	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	18706	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
TOM RAUB
TRUSTEE	1.00	Yes (X)	$0	$0	$0
MICHAEL J CAFFREY
TRUSTEE	1.00	Yes (X)	$0	$0	$0
THOMAS MC NULTY
TRUSTEE	1.00	Yes (X)	$0	$0	$0
WILLIAM GELSLEICHTER
TRUSTEE	1.00	Yes (X)	$0	$0	$0
JOSEPH J CAVANAUGH
CHAIRMAN	1.00		$0	$0	$0	Yes (X)
MICHAEL J KWASHNIK
SECRETARY	1.00		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
All Other Contributions	$2,500	AllOtherContributionsAmt
Total Contributions	$2,500	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER DUES	$393,356	$393,356
BOOK INCOME	$25,520	$25,520

Field	Value	IRS element (for citing)
Total Program Service Revenue	$418,876	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,858	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4,858	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$426,234	TotalRevenueColumnAmt
Related Or Exempt Func Income	$423,734	RelatedOrExemptFuncIncomeAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$154,885	TotalAmt
Program Services	$123,908	ProgramServicesAmt
Management And General	$30,977	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$38,202	TotalAmt
Program Services	$30,562	ProgramServicesAmt
Management And General	$7,640	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$19,573	TotalAmt
Program Services	$15,658	ProgramServicesAmt
Management And General	$3,915	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$95	TotalAmt
Management And General	$95	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$11,570	TotalAmt
Management And General	$11,570	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$479	TotalAmt
Program Services	$479	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,193	TotalAmt
Management And General	$2,193	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$38,745	TotalAmt
Program Services	$30,996	ProgramServicesAmt
Management And General	$7,749	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$40,075	TotalAmt
Program Services	$40,075	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$31,438	TotalAmt
Program Services	$31,000	ProgramServicesAmt
Management And General	$438	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$9,529	TotalAmt
Program Services	$7,623	ProgramServicesAmt
Management And General	$1,906	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
TEXT BOOKS	$28,048	$28,048
TRAINING SUPPLIES	$8,546	$8,546
DRUG / PHYSICAL TESTING	$4,905	$4,905
TELEPHONE & INTERNET	$3,241	$2,593	$648

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$9,113	TotalAmt
Program Services	$8,110	ProgramServicesAmt
Management And General	$1,003	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$400,637	TotalAmt
Program Services	$332,503	ProgramServicesAmt
Management And General	$68,134	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$10,062	BOYAmt
EOY	$9,899	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$488,198	BOYAmt
EOY	$543,088	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$240,699	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$162,021	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$104,222	BOYAmt
EOY	$78,678	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$602,482	BOYAmt
EOY	$631,665	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$602,482	BOYAmt
EOY	$631,665	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$602,482	BOYAmt
EOY	$631,665	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$602,482	BOYAmt
EOY	$631,665	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$25,597	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$3,586	OtherChangesInNetAssetsAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	Yes (true)	AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
FS Audited	false	FSAuditedInd
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$240,699	OtherCostOrOtherBasisAmt
Depreciation	$162,021	DepreciationAmt
Book Value	$78,678	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$78,678	TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11B	NO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19	GOVERNING DOCUMENTS AND FINANCIAL INFORMATION IS LOCATED AT THE OFFICE OF THE ORGANIZATION AND IS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
FORM 990, PART XI, LINE 9	UNREALIZED GAIN ON INVESTMENTS 3,586