I B E W LOCAL 163 JOINT APPRENTICE & TRAINING COMMITTE: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: I B E W LOCAL 163 JOINT APPRENTICE & TRAINING COMMITTE (EIN 24-6019387)
Tax period: 2011-04-01 to 2012-03-31
Filed: 2012-08-23
IRS object ID: 201242369349300714
Schema version: 2011v1.2
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)
Timestamp	2012-08-23T13:12:23-05:00	Timestamp
Tax Period End Date	2012-03-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KOVALCHIK KOLLAR & CO LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

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	ReturnType
Tax Period Begin Date	2011-04-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	246019387	EIN

Name Name

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)
Name Control	IBEW	NameControl
Phone	5708234028	Phone

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

Officer Officer

Field	Value	IRS element (for citing)
Name	MICHAEL J KWASHNIK	Name
Title	SECRETARY	Title
Phone	5708234028	Phone
Date Signed	2012-08-10	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	RANDALL P KOLLARCPA	Name
Phone	5702887517	Phone
Date Prepared	2012-08-23	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	MICHAEL J KWASHNIK	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

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	370561	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Type Of Organization Trust	X	TypeOfOrganizationTrust
Year Formation	1995	YearFormation
State Legal Domicile	PA	StateLegalDomicile
Activity Or Mission Description	TO PROVIDE AND ADMINISTRATE TRAINING AND EDUCATION FOR INTERESTED INDIVIDUALS NECESSARY TO SERVE THEIR APPRENTICESHIPS AND BECOME LICENSED ELECTRICIANS.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	6	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	6	NbrIndependentVotingMembers
Total Nbr Employees	18	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	13610	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	325728	ProgramServiceRevenuePriorYear
Program Service Revenue CY	355324	ProgramServiceRevenueCY
Investment Income Prior Year	2455	InvestmentIncomePriorYear
Investment Income Current Year	1627	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	328183	TotalRevenuePriorYear
Total Revenue Current Year	370561	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	206409	SalariesEtcPriorYear
Salaries Etc Current Year	202425	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	139192	OtherExpensePriorYear
Other Expenses Current Year	177434	OtherExpensesCurrentYear
Total Expenses Prior Year	345601	TotalExpensesPriorYear
Total Expenses Current Year	379859	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-17418	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-9298	RevenuesLessExpensesCY
Total Assets BOY	575799	TotalAssetsBOY
Total Assets EOY	566501	TotalAssetsEOY
Total Liabilities EOY	0	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	575799	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	566501	NetAssetsOrFundBalancesEOY
Mission Description	TO PROVIDE AND ADMINISTRATE TRAINING AND EDUCATION FOR INTERESTED INDIVIDUALS NECESSARY TO SERVE THEIR APPRENTICESHIPS AND BECOME LICENSED ELECTRICIANS.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	311001	Expense
Description	ELECTRICIAN APPRENTICE EDUCATION & TRAINING.	Description
Total Program Service Expense	311001	TotalProgramServiceExpense
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	false	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	false	ComplianceWithBackupWitholding
Number Of Employees	18	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	6	NbrVotingGoverningBodyMembers
Number Independent Voting Members	6	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	TRUSTEES	NamePerson
Telephone Number	5708234028	TelephoneNumber

Address US AddressUS

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	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (6 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
TOM RAUB
TRUSTEE	1.00	X	0	0	0
MICHAEL J CAFFREY
TRUSTEE	1.00	X	0	0	0
THOMAS MC NULTY
TRUSTEE	1.00	X	0	0	0
WILLIAM GELSLEICHTER
TRUSTEE	1.00	X	0	0	0
JOSEPH J CAVANAUGH
CHAIRMAN	1.00		0	0	0	X
MICHAEL J KWASHNIK
SECRETARY	1.00		0	0	0	X

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	13610	AllOtherContributions
Total Contributions	13610	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
EMPLOYER DUES	328976	328976
BOOK INCOME	26348	26348

Field	Value	IRS element (for citing)
Total Program Service Revenue	355324	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	1627	TotalRevenueColumn
Related Or Exempt Function Income	1627	RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	370561	TotalRevenueColumn
Related Or Exempt Function Income	356951	RelatedOrExemptFunctionIncome

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	162467	Total
Program Services	129974	ProgramServices
Management And General	32493	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	29818	Total
Program Services	23854	ProgramServices
Management And General	5964	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	10140	Total
Program Services	8112	ProgramServices
Management And General	2028	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	1960	Total
Management And General	1960	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	10740	Total
Management And General	10740	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	261	Total
Program Services	261	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	2822	Total
Management And General	2822	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	38745	Total
Program Services	30996	ProgramServices
Management And General	7749	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	26962	Total
Program Services	26962	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	27605	Total
Program Services	24440	ProgramServices
Management And General	3165	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	7534	Total
Program Services	6027	ProgramServices
Management And General	1507	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
TEXT BOOKS	31362	31362
TRAINING SUPPLIES	15160	15160
DRUG / ALCOHOL TESTING	4322	4322
GRADUATION EXPENSES	3337	3337

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	6624	Total
Program Services	6194	ProgramServices
Management And General	430	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	379859	Total
Program Services	311001	ProgramServices
Management And General	68858	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	8433	BOY
EOY	33669	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	493269	BOY
EOY	399399	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	203575	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	70142	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	74097	BOY
EOY	133433	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	575799	BOY
EOY	566501	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	575799	BOY
EOY	566501	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	575799	BOY
EOY	566501	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	575799	BOY
EOY	566501	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-9298	ReconcilationRevenueExpenses
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	true	AccountantCompileOrReview
FS Audited	false	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Consolidated	X	FinancialStatementConsolidated
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	12288	OtherCostOrOtherBasis
Depreciation	410	Depreciation
Book Value	11878	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	191287	OtherCostOrOtherBasis
Depreciation	69732	Depreciation
Book Value	121555	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	133433	TotalOfBookValueLandBuildings

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	NO REVIEW WAS OR WILL BE CONDUCTED.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	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.