2018-06-11T15:51:51-05:00 2017-12-31 410746749 CLIFTONLARSONALLEN LLP 9901 IH-10 WEST SUITE 900 SAN ANTONIO TX 78230 990 2017-01-01 746107143 INTERNATIONAL BROTHERHOOD OF ELECTRICAL TRAINING TRUST FUND 60 INTE 2102258900 2503 BLANCO ROAD SAN ANTONIO TX 78212 JOHN WRIGHT CHAIRMAN 2102258900 2018-06-04 1 JENNIFER SIEMER P01263648 2102987900 2018-05-31 2017 2022-09-23 18:48:47Z JOHN WRIGHT 2503 BLANCO ROAD SAN ANTONIO TX 78212 965513 0 1 X WWW.SOTXJATC.ORG X 1991 TX TRAIN INDIVIDUALS AS ELECTRICIANS OR TELECOMMUNICATION TECHNICIANS. 6 3 20 4 0 0 73112 182420 676050 682515 386 24992 12803 8432 762351 898359 0 0 0 0 399321 428575 0 0 0 262253 395881 661574 824456 100777 73903 2122735 2211300 12097 31412 2110638 2179888 TRAINING OF INDIVIDUALS TO BECOME ELECTRICIANS OR TELECOMMUNICATION TECHNICIAINS THROUGH CLASSROOM AND ON-THE-JOB TRAINING. 0 0 620498 690947 THE TRAINING OF INDIVIDUALS TO BECOME ELECTRICIANS OR TELECOMMUNICATION TECHNICIANS THROUGH CLASSROOM AND ON-THE-JOB TRAINING. DURING 2017, 30 APPRENTICES GRADUATED FROM THE ELECTRICAL TRAINING PROGRAM AND 4 GRADUATED FROM THE TELECOMMUNICATION TECHNICIAN TRAINING PROGRAM. 620498 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 8 0 1 20 0 0 0 0 0 0 0 0 0 X 6 3 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 1 1 1 1 0 X CINDY CLAUSSEN 2102258900 2503 BLANCO ROAD SAN ANTONIO TX 78212 X VINCENT REAL PAST CHAIRMAN 1.00 1.00 X X 0 0 0 PAUL GARZA SECRETARY 1.00 X X 0 0 0 JEFF HOWARD TRUSTEE 1.00 X 0 0 0 DANNY MATA TRUSTEE 1.00 X 882 0 0 ED SHIERK TRUSTEE 1.00 X 840 0 0 JOHN WRIGHT CHAIRMAN 1.00 1.00 X X 0 0 0 FORREST WILSON TRUSTEE 1.00 0.00 X 0 0 0 JOHN MARTIN TRAINING DIR 50.00 X 96097 0 17998 97819 0 17998 0 0 0 0 0 182420 182420 CONTRACTOR ASSESSMENTS 611600 498347 498347 TUITION AND FEES 611600 184168 184168 682515 13331 13331 50000 12576 50441 474 -441 12102 11661 11661 21946 16239 5707 5707 MISCELLANEOUS INCOME 611600 2725 2725 2725 898359 690947 0 24992 115817 86862 28955 246951 185214 61737 17380 13035 4345 21728 16296 5432 26699 20024 6675 12300 12300 7323 7323 37 28 9 22997 22997 24046 17895 6151 13532 6766 6766 61913 30957 30956 441 331 110 21441 16081 5360 509 255 254 40737 20369 20368 14434 7217 7217 TEXTBOOKS 145632 145632 TRAINING AIDS 30539 30539 824456 620498 203958 0 260336 330692 998640 262574 4496 1327 8359 7433 1331074 458780 850904 872294 736980 2122735 2211300 12097 13238 0 18174 12097 31412 X 2110638 2179888 0 0 0 0 2110638 2179888 2122735 2211300 73903 -4653 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 402576 402576 788431 379991 408440 36210 6639 29571 103857 72150 31707 872294 CAPITAL LEASE OBLIGATION 18174 18174 X 902622 -4653 -4653 907275 7323 -16239 -8916 898359 833372 16239 16239 817133 7323 7323 824456 PART X, LINE 2: THE TRUST RECEIVED AN EXEMPTION LETTER FROM THE IRS DATED FEBRUARY 1969, STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE IRC. HOWEVER, THE TRUST IS REQUIRED TO PAY TAXES ON ANY UNRELATED BUSINESS INCOME. MANAGEMENT DETERMINED THAT IT IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. THE TRUST HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. IF SUCH INTEREST AND PENALITIES ARE INCURRED, THE TRUST WOULD MODIFY THE CASH BASIS AND RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE. THE TRUST IS SUBJECT TO ROUTINE AUDITS BY TAX JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -16,239. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 16,239. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE ORGANIZATION PUBLICIZES THROUGH LOCAL JUNIOR COLLEGES, VETERANS OUTREACH, BUILDING TRADES, OPPORTUNITY PROGRAMS, AND LOCAL HIGH SCHOOLS. SCHEDULE E, PART I, LINE 4 SCHOLARSHIPS ARE AWARDED BASED ON MERIT (GRADE AVERAGE) TO THOSE STUDENTS WHO MAINTAIN IBEW MEMBERSHIP REQUIREMENTS AS OUTLINED IN THE SCHOLARSHIP GUIDELINES. SCHEDULE E, PART I, LINE 6 THE TRUST OPERATES AS AN APPRENTICESHIP TRAINING PROGRAM AS DEFINED BY CHAPTER 133 OF THE TEXAS EDUCATION CODE. THE PROGRAM IS REGISTERED WITH THE BUREAU OF APPRENTICESHIP TRAINING OF THE U.S. DEPARTMENT OF LABOR AND APPROVED BY THE TEXAS WORKFORCE COMMISSION. THE PROGRAM IS UNDER THE DIRECTION OF AN APPRENTICESHIP COMMITTEE. THE TEXAS WORKFORCE COMMISSION ALLOCATES STATE FUNDS FOR THE SUPPORT OF THE PROGRAM THROUGH THE LOCAL EDUCATION AGENCY (LEA). THE CURRENT LEA IS DEL MAR COLLEGE. THE AMOUNT AWARDED TO THE PROGRAM IS BASED ON THE NUMBER OF STUDENTS ENROLLED IN CREDITED HOURS. THE AWARD IS COMPRISED OF TWO COMPONENTS: 1) REIMBURSEMENT OF INSTRUCTOR SALARIES AND 2) REIMBURSEMENT OF TRAINING AIDS. FORM 990, PART VI, SECTION A, LINE 7A LINE 7A EXPLANATION - THE PROGRAM IS UNDER THE DIRECTION OF AN APPRENTICESHIP COMMITTEE. THE APPRENTICESHIP COMMITTEE SHALL BE COMPOSED OF SIX (6) TRUSTEES: THREE (3) WHO ARE QUALIFIED AND DULY APPOINTED IN WRITING TO REPRESENT THE NECA CHAPTER, AND THREE (3) WHO ARE QUALIFIED AND DULY APPOINTED IN WRITING TO REPRESENT THE IBEW LOCAL UNION. THE COMMITTEE SHALL SELECT FROM ITS MEMBERSHIP, BUT NOT BOTH FROM THE SAME PARTY, A CHAIRMAN AND A SECRETARY WHO SHALL RETAIN VOTING PRIVILEGES. FINALLY, A JATC MEMBER SHALL ALSO SERVE AS A TRUSTEE. LIKEWISE, A JATC TRUSTEE MUST ALSO BE A MEMBER OF THE JATC. FORM 990, PART VI, SECTION A, LINE 8B THE SCHOOL DOCUMENTS ALL APPRENTICESHIP COMMITTEE MEETINGS. NO SUBCOMMITTEE IS ABLE TO MAKE DECISIONS ON BEHALF OF THE APPRENTICESHIP COMMITTEE. FORM 990, PART VI, SECTION B, LINE 11B LINE 11A EXPLANATION - COPIES OF THE 990 ARE PROVIDED TO THE TRUSTEES FOR REVIEW BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH TRUSTEE, OFFICER, AND STAFF MEMBER SHALL RECEIVE A COPY OF THE CONFLICTS OF INTEREST POLICY ANNUALLY. IN ADDITION, EACH TRUSTEE, OFFICER, AND STAFF MEMBER SHALL ANNUALLY COMPLETE AND SIGN THE CONFLICT OF INTEREST DISCLOSURE FORM TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST THAT SUCH PERSON IS AWARE OF. FORM 990, PART VI, SECTION B, LINE 15 PERFORMANCE REVIEWS ARE CONDUCTED ANNUALLY BY THE TRUSTEES OF THE APPRENTICESHIP COMMITTEE. COMPENSATION IS ADJUSTED IN ACCORDANCE WITH THE COLLECTIVE BARGAINING AGREEMENT. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE MADE AVAILABLE FOR VIEWING AT THE ENTITY'S ADDRESS. FORM 990, PART VII, SECTION A, LINE 1A(B): VINCENT REAL AND JOHN WRIGHT SERVE ON THE BOARD OF DIRECTORS FOR THE RELATED TAX-EXEMPT ORGANIZATION: SOUTH TEXAS CHAPTER OF NECA. PAUL GARZA AND ED SHIERK SERVE ON THE BOARD OF DIRECTORS FOR THE RELATED TAX-EXEMPT ORGANIZATION: INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS LOCAL UNION NO. 60 FORM 990, PART XII, LINE 1: THERE HAS NOT BEEN A CHANGE IN THE ACCOUNTING METHOD, MODIFIED-CASH METHOD, USED BY THE TAXPAYER. FORM 990, PART XII, LINE 2C: THERE HAS NOT BEEN A CHANGE IN THE RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT, REVIEW, OR COMPILATION OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. SOUTH TEXAS CHAPTER OF NECA 16607 BLANCO ROAD SAN ANTONIO TX 78232 741010084 MEMBERSHIP ASSN FOR ELECTRICAL CONTRACTORS TX 501(C)(6) N/A 0 IBEW LOCAL UNION NO 60 814 ARION PARKWAY SUITE 220 SAN ANTONIO TX 78216 740706082 LOCAL ELECTRICAL WORKERS UNION TX 501(C)(5) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0