2024-11-15T15:17:17-06:00 2023-12-31 620788068 PURYEAR & NOONAN CPAS 40 BURTON HILLS BLVD STE 170 NASHVILLE TN 37215 990 2023-01-01 237284049 NASHVILLE ELECTRICAL JATC NASH 6152429950 310 FESSLERS LANE NASHVILLE TN 372290095 JOHN R LEDWELL II EXECUTIVE DIRECTOR 6152429950 2024-11-08 1 1 MICHAEL MCKERLEY CPA P00037316 6152960500 2024-11-08 2023 2024-10-15 13:58:12Z JOHN R LEDWELL II 310 FESSLERS LANE NASHVILLE TN 372290095 2930964 0 X WWW.NEJATC.ORG X 1941 TN TO DEVELOP AND STANDARDIZE TRAINING TO EDUCATE THE MEMBERS OF THE INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS (IBEW) AND THE NATIONAL ELECTRICAL CONTRACTORS ASSOCIATION (NECA). 6 6 24 0 0 0 484954 237260 2360182 2626785 13500 57592 0 0 2858636 2921637 0 0 0 0 661885 697996 0 0 0 755693 738234 1417578 1436230 1441058 1485407 4064544 5610002 12434 54461 4052110 5555541 TO DEVELOP AND STANDARDIZE TRAINING TO EDUCATE THE MEMBERS OF THE INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS (IBEW) AND THE NATIONAL ELECTRICAL CONTRACTORS ASSOCIATION (NECA). 0 0 1141780 2626785 ELECTRICAL TRAINING OF CANDIDATES SPONSORED BY THE MEMBER UNION CONTRACTORS. 1141780 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 0 0 0 0 1 4 0 24 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 1 0 1 1 0 0 1 0 0 0 1 1 0 TN X JENNIFER BAGSBY 6152429950 310 FESSLERS LANE NASHVILLE TN 37210 LARRY PITTSLEY CHAIRMAN 0.00 X 0 0 0 THOMAS GREER TRUSTEE 0.00 X 0 0 0 CRAIG PRUITT TREASURER 0.00 X X 0 0 0 DANIEL GREENE TRUSTEE 0.00 X 0 0 0 NATHANIEL CARTER TRUSTEE 0.00 X 0 0 0 JOEL BRAUCHI TRUSTEE 0.00 X 0 0 0 JOHN R LEDWELL II EXECUTIVE DIRECTOR 40.00 X 127518 0 32530 127518 0 32530 1 0 0 0 0 237260 237260 PROGRAM SERVICE REVENU 611600 2384969 2384969 BOOKS 611600 104602 104602 LEARNING FEES 611600 90299 90299 APPLICATION & COURSE F 611600 46874 46874 OTHER PROGRAM INCOME 611600 41 41 2626785 66919 66919 9327 -9327 -9327 -9327 2921637 2626785 0 57592 160048 160048 419966 337844 82122 38440 30384 8056 37311 29125 8186 42231 35896 6335 2400 2400 49943 49943 49236 49236 3209 3209 46751 46751 41752 37577 4175 89967 80970 8997 41384 35098 6286 BOOKS & TEACHING SUPPLI 251936 251936 UTILITIES 62672 56405 6267 INSTRUCTOR TRAINING 39252 39252 REPAIRS AND MAINTENANCE 26112 23501 2611 33620 23744 9876 1436230 1141780 294450 0 108505 427 2315667 2756316 4835 0 4344665 1726168 1418800 2618497 216737 234762 4064544 5610002 1324 44955 11110 9506 12434 54461 X 3567156 5555541 484954 0 4052110 5555541 4064544 5610002 1485407 18024 0 X X 0 1 X 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 160811 160811 3729285 1310904 2418381 1364 742 622 413205 398189 15016 40000 16333 23667 2618497 PAYROLL LIABILITIES 9506 9506 X 2939661 18024 18024 2921637 0 2921637 1436230 0 1436230 0 1436230 PART X, LINE 2: AS THE ORGANIZATION IS RECOGNIZED AS A TAX EXEMPT EDUCATIONAL INSTITUTION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, NO PROVISION FOR FEDERAL OR STATE INCOME TAXES IS APPLICABLE. FOR ALL TAX POSITIONS TAKEN BY THE ORGANIZATION, MANAGEMENT BELIEVES IT IS CLEAR THAT THE LIKELIHOOD IS GREATER THAN 50 PERCENT THAT THE FULL AMOUNT OF THE TAX POSITIONS TAKEN WILL BE ULTIMATELY REALIZED. THEREFORE MANAGEMENT BELIEVES THAT NO LIABILITY FOR UNRECOGNIZED TAX BENEFITS SHOULD BE RECORDED RELATED TO UNCERTAIN TAX POSITIONS TAKEN ON RETURNS FILED FOR THE OPEN TAX YEARS (2020 2022), OR EXPECTED TO BE TAKEN IN THE ORGANIZATION'S 2023 TAX RETURNS. THE ORGANIZATION IDENTIFIES ITS MAJOR TAX JURISDICTION'S AS THE U.S. FEDERAL AND THE STATE OF TENNESSEE. HOWEVER, THE ORGANIZATION IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ORGANIZATION BEEN CONTACTED BY ANY OF THESE JURISDICTIONS. THE ORGANIZATION IS NOT AWARE OF ANY TAX POSITIONS FOR WHICH IT IS REASONABLY POSSIBLE THAT THE TOTAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL CHANGE IN THE NEXT TWELVE MONTHS. THE ORGANIZATION INCURRED NO INTEREST OR PENALTIES DURING THE YEARS ENDED DECEMBER 31, 2023 AND 2022. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 NON-DISCRIMINATORY POLICY IS STATED IN ALL APPLICATIONS, ADVERTISEMENTS, AND INDUSTRY PUBLICATIONS. FORM 990, PART VI, SECTION A, LINE 7A THE SIX BOARD MEMBERS ARE ELECTED AS FOLLOWS: THREE MEMBERS ARE ELECTED BY THE IBEW LOCAL 429 (A 501(C)(5) ENTITY). THREE MEMBERS ARE ELECTED BY THE EAST TN CHAPTER OF THE NATIONAL ELECTRICAL CONTRACTORS ASSOCIATION (A 501(C)(3) ENTITY). NEITHER REPRESENTS A MAJORITY. FORM 990, PART VI, SECTION B, LINE 11B THE 990 WILL BE REVIEWED BY THE BOOKKEEPER AND EXECUTIVE DIRECTOR PRIOR TO SIGNING AND FILING. THE BOARD WILL NOT MEET BEFORE THE FILING DEADLINE. FORM 990, PART VI, SECTION B, LINE 15 EXECUTIVE DIRECTOR'S SALARY IS BASED ON AN AVERAGE OF THE IBEW BUSINESS MANAGER'S AND THE NECA MANAGER'S TOTAL SALARY AND IS BOARD APPROVED. THERE WERE NO OTHER OFFICERS OR KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST. ACCOUNTING METHOD THE ORGANIZATION REPORTS REVENUES WHEN RECEIVED AND EXPENSES WHEN DISBURSED, EXCEPT FOR NON-CASH ACCRUALS OF DEPRECIATION, ACCURAL OF PAYROLL LIABILITIES, AND DEFERRAL OF REVENUE NOT YET EARNED.