EQUIPMENT & ENGINE TRAINING COUNCIL INC: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
EQUIPMENT & ENGINE TRAINING COUNCIL INC (EIN 74-2833033)
Tax period
2020-01-01 to 2020-12-31
Filed
2021-05-03
IRS object ID
202121239349301227
Schema version
2020v4.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2021-05-03T18:22:16-05:00ReturnTs
Tax Period End2020-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN561111115PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MANGUM & ASSOCIATES INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1209A PATTON DRAddressLine1Txt
CitySHELBYCityNm
State AbbreviationNCStateAbbreviationCd
ZIP28150ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN742833033EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1EQUIPMENT & ENGINE TRAININGBusinessNameLine1Txt
Business Name Line2CONCIL INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlEQUIBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1344 OAK GROVE ROADAddressLine1Txt
CityKINGS MOUNTAINCityNm
State AbbreviationNCStateAbbreviationCd
ZIP28086ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDAVID ERIK SIDESPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone7044879666PhoneNum
Signature2021-05-03SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstDAVID ERIKPersonFirstNm
Person LastSIDESPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonW TRAVIS MANGUMPreparerPersonNm
PTINP00330999PTIN
Phone7044879666PhoneNum
Preparation2021-05-03PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerDAVID ERIK SIDESPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1344 OAK GROVE ROADAddressLine1Txt
CityKINGS MOUNTAINCityNm
State AbbreviationNCStateAbbreviationCd
ZIP28086ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$594,631GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressEETC.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2002FormationYr
Legal Domicile StateNCLegalDomicileStateCd
Activity Or MissionTO SERVE THE OUTDOOR POWER EQUIPMENT INDUSTRY THROUGH EDUCATION, TRAINING AND CERTIFICATION. THE PRIMARY ACTIVITIES ARE TO DEVELOP AND ADMINISTER TECHNICIAN CERTIFICATION TESTS AND TO ACCREDIT POWER EQUIPMENT TRAINING PROGRAMS AT ALL LEVELS OF EDUCATION.ActivityOrMissionDesc
Voting Members Governing Body16VotingMembersGoverningBodyCnt
Voting Members Independent16VotingMembersIndependentCnt
Total Employee3TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$126,130CYContributionsGrantsAmt
CY Program Service Revenue$468,501CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
CY Total Revenue$594,631CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$151,407CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
CY Other Expenses$344,413CYOtherExpensesAmt
CY Total Expenses$495,820CYTotalExpensesAmt
CY Revenues Less Expenses$98,811CYRevenuesLessExpensesAmt
Total Assets BOY$305,905TotalAssetsBOYAmt
Total Assets EOY$406,170TotalAssetsEOYAmt
Total Liabilities EOY$1,454TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$305,905NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$404,716NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO SERVE THE OUTDOOR POWER EQUIPMENT INDUSTRY THROUGH EDUCATION, TRAINING AND CERTIFICATION. THE PRIMARY ACTIVITIES ARE TO DEVELOP AND ADMINISTER TECHNICIAN CERTIFICATION TESTS AND TO ACCREDIT POWER EQUIPMENT TRAINING PROGRAMS AT ALL LEVELS OF EDUCATION.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$264,293ExpenseAmt
Revenue$425,276RevenueAmt
DescPROVIDE CERTIFICATION & EDUCATIONDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$12,772ExpenseAmt
Revenue$43,225RevenueAmt
DescANNUAL CONFERENCE FOR NETWORKINGDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$277,065TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee3EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members16GoverningBodyVotingMembersCnt
Independent Voting Member16IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonDAVID ERIK SIDESPersonNm
Phone7044879666PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1344 OAK GROVE RDAddressLine1Txt
Address Line2344 OAK GROVE RDAddressLine2Txt
CityKINGS MOUNTAINCityNm
State AbbreviationNCStateAbbreviationCd
ZIP28086ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtInstitutional TrusteeInstitutionalTrusteeInd
DAVID ERIK SIDES
EXECUTIVE DI40.00Yes (X)Yes (X)$70,130$0$0
MIKE BROETZMANN
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
BLAIR COATES
DIRECTOR1.00Yes (X)$0$0$0
DERRICK DALTON
DIRECTOR1.00Yes (X)$0$0$0
JERRY KOENIG
DIRECTOR1.00Yes (X)$0$0$0
STEVE OLSEN
DIRECTOR1.00Yes (X)$0$0$0
DOUG PEELER
DIRECTOR1.00Yes (X)$0$0$0
CHUCK SESSOMS
DIRECTOR1.00Yes (X)$0$0$0
GERRY STAKE
DIRECTOR1.00Yes (X)$0$0$0
BRUCE TALLMAN
DIRECTOR1.00Yes (X)$0$0$0
NICK TESTA
DIRECTOR1.00Yes (X)$0$0$0
BRIAN THOMPSON
DIRECTORYes (X)$0$0$0
SCOTT TINDLE
DIRECTOR1.00Yes (X)$0$0$0
HARRY SENN
EXECUTIVE DI1.00$0$0$0Yes (X)
ED COLE
ED COLE1.00Yes (X)$0$0$0
DALE DREES
VICE PRESIDE1.00Yes (X)$0$0$0
DUANE KASPRICK
SECRETARY1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$70,130TotalReportableCompFromOrgAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$84,202MembershipDuesAmt
Government Grants$3,000GovernmentGrantsAmt
All Other Contributions$38,928AllOtherContributionsAmt
Total Contributions$126,130TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CERT & EDUCATION811000$425,276$425,276
ANNUAL CONFERENCE811000$43,225$43,225
FieldValueIRS element (for citing)
Total Program Service Revenue$468,501TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$594,631TotalRevenueColumnAmt
Related Or Exempt Func Income$468,501RelatedOrExemptFuncIncomeAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$70,130TotalAmt
Management And General$70,130ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$67,075TotalAmt
Management And General$67,075ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$14,202TotalAmt
Management And General$14,202ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$575TotalAmt
Management And General$575ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$17,155TotalAmt
Management And General$17,155ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$26,428TotalAmt
Management And General$26,428ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$14,101TotalAmt
Management And General$14,101ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$12,772TotalAmt
Program Services$12,772ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$1,788TotalAmt
Management And General$1,788ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$10,316TotalAmt
Program Services$10,316ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,991TotalAmt
Management And General$2,991ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
CERTIFICATION & EDUCATION$241,312$241,312
SCHOLARSHIP$6,000$6,000
LEARNING MANAGEMENT SYSTE$5,743$5,743
SALES TAX$2,102$2,102

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$3,130TotalAmt
Program Services$922ProgramServicesAmt
Management And General$2,208ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$495,820TotalAmt
Program Services$277,065ProgramServicesAmt
Management And General$218,755ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$119,937BOYAmt
EOY$226,937EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$203,916LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$24,683LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$185,968BOYAmt
EOY$179,233EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$305,905BOYAmt
EOY$406,170EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
EOY$1,454EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$1,454EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$305,905BOYAmt
EOY$404,716EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$305,905BOYAmt
EOY$404,716EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$305,905BOYAmt
EOY$406,170EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$98,811ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$91,495CurrentTaxYearMinus1YearAmt
Current Tax Year$126,130CurrentTaxYearAmt
Total$217,625TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$491,022CurrentTaxYearMinus1YearAmt
Current Tax Year$468,501CurrentTaxYearAmt
Total$959,523TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$582,517CurrentTaxYearMinus1YearAmt
Current Tax Year$594,631CurrentTaxYearAmt
Total$1,177,148TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$1,177,148PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$582,517CurrentTaxYearMinus1YearAmt
Current Tax Year$594,631CurrentTaxYearAmt
Total$1,177,148TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,000OtherCostOrOtherBasisAmt
Book Value$4,000BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$199,916OtherCostOrOtherBasisAmt
Depreciation$24,683DepreciationAmt
Book Value$175,233BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$179,233TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescPAYROLL TAXESDesc
Amt$1,454Amt
FieldValueIRS element (for citing)
Total Liability$1,454TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONTO SERVE THE OUTDOOR POWER EQUIPMENT INDUSTRY THROUGH EDUCATION, TRAINING AND CERTIFICATION. THE PRIMARY ACTIVITIES ARE TO DEVELOP AND ADMINISTER TECHNICIAN CERTIFICATION TESTS AND TO ACCREDIT POWER EQUIPMENT TRAINING PROGRAMS AT ALL LEVELS OF EDUCATION.
FORM 990, PAGE 6, PART VI, LINE 11BCOPY PROVIDED PRIOR TO FILING
FORM 990, PAGE 6, PART VI, LINE 15ACOMPENSATION BASED ON MARKET
FORM 990, PAGE 6, PART VI, LINE 15BCOMPENSATION DETERMINED BY COUNCIL
FORM 990, PAGE 6, PART VI, LINE 19UPON REQUEST

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