I B E W LOCAL 163 JOINT APPRENTICE & TRAINING COMMITTE: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: I B E W LOCAL 163 JOINT APPRENTICE & TRAINING COMMITTE (EIN 24-6019387)
Tax period: 2013-04-01 to 2014-03-31
Filed: 2014-06-23
IRS object ID: 201401749349300745
Schema version: 2013v3.1
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	2014-06-23T13:51:22-05:00	ReturnTs
Tax Period End	2014-03-31	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	BusinessNameLine1

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	240 SCHUYLER AVENUE	AddressLine1
City	KINGSTON	City
State	PA	State
ZIP Code	18704	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2013-04-01	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	BusinessNameLine1
Business Name Line2	& TRAINING COMMITTEE	BusinessNameLine2

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	AddressLine1
City	WILKES BARRE	City
State	PA	State
ZIP Code	18702	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MICHAEL J KWASHNIK	PersonNm
Person Title	SECRETARY	PersonTitleTxt
Phone	5708234028	PhoneNum
Signature	2014-06-17	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	2014-06-23	PreparationDt

Field	Value	IRS element (for citing)
Tax	2013	TaxYr
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	MICHAEL J KWASHNIK	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1269 SAN SOUCI PARKWAY	AddressLine1
City	WILKES BARRE	City
State	PA	State
ZIP Code	18702	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	$384,735	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	14	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$3,000	PYContributionsGrantsAmt
CY Contributions Grants	$2,500	CYContributionsGrantsAmt
PY Program Service Revenue	$418,347	PYProgramServiceRevenueAmt
CY Program Service Revenue	$377,210	CYProgramServiceRevenueAmt
PY Investment Income	$981	PYInvestmentIncomeAmt
CY Investment Income	$5,025	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$422,328	PYTotalRevenueAmt
CY Total Revenue	$384,735	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$206,805	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$206,800	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$184,004	PYOtherExpensesAmt
CY Other Expenses	$168,918	CYOtherExpensesAmt
PY Total Expenses	$390,809	PYTotalExpensesAmt
CY Total Expenses	$375,718	CYTotalExpensesAmt
PY Revenues Less Expenses	$31,519	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$9,017	CYRevenuesLessExpensesAmt
Total Assets BOY	$598,020	TotalAssetsBOYAmt
Total Assets EOY	$602,482	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$598,020	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$602,482	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	$311,165	ExpenseAmt
Desc	ELECTRICIAN APPRENTICE EDUCATION & TRAINING.	Desc
Total Program Service Expenses	$311,165	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	14	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	AddressLine1
City	WILKES BARRE	City
State	PA	State
ZIP Code	18706	ZIPCode

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 (4 entries)

DescDesc	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER DUES	$344,902	$344,902
BOOK INCOME	$30,080	$30,080
SCHOLARSHIP REIMBURSEMENT	$2,080	$2,080
OTHER FEES	$148	$148

Field	Value	IRS element (for citing)
Total Program Service Revenue	$377,210	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,025	TotalRevenueColumnAmt
Related Or Exempt Func Income	$5,025	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$384,735	TotalRevenueColumnAmt
Related Or Exempt Func Income	$382,235	RelatedOrExemptFuncIncomeAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$152,694	TotalAmt
Program Services	$122,155	ProgramServicesAmt
Management And General	$30,539	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$35,669	TotalAmt
Program Services	$28,535	ProgramServicesAmt
Management And General	$7,134	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$18,437	TotalAmt
Program Services	$14,750	ProgramServicesAmt
Management And General	$3,687	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$11,230	TotalAmt
Management And General	$11,230	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$1,572	TotalAmt
Program Services	$1,572	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,060	TotalAmt
Management And General	$2,060	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$32,059	TotalAmt
Program Services	$25,647	ProgramServicesAmt
Management And General	$6,412	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$21,467	TotalAmt
Program Services	$21,467	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$28,685	TotalAmt
Program Services	$27,933	ProgramServicesAmt
Management And General	$752	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$8,515	TotalAmt
Program Services	$6,812	ProgramServicesAmt
Management And General	$1,703	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
TEXT BOOKS	$35,306	$35,306
TRAINING SUPPLIES	$14,653	$14,653
DRUG / PHYSICAL TESTING	$4,320	$4,320
GRADUATION EXPENSES	$1,847	$1,847

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$7,204	TotalAmt
Program Services	$6,168	ProgramServicesAmt
Management And General	$1,036	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$375,718	TotalAmt
Program Services	$311,165	ProgramServicesAmt
Management And General	$64,553	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$17,498	BOYAmt
EOY	$10,062	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$463,955	BOYAmt
EOY	$488,198	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$234,805	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$130,583	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$116,567	BOYAmt
EOY	$104,222	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$598,020	BOYAmt
EOY	$602,482	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	$598,020	BOYAmt
EOY	$602,482	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$598,020	BOYAmt
EOY	$602,482	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$598,020	BOYAmt
EOY	$602,482	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$9,017	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	-$4,555	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	$234,805	OtherCostOrOtherBasisAmt
Depreciation	$130,583	DepreciationAmt
Book Value	$104,222	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$104,222	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 LOSS ON INVESTMENTS 4,555