2024-11-04T08:32:09-06:00 2023-12-31 WITHUMSMITHBROWNPC 200 S ORANGE AVESTE 1200 ORLANDO FL 328013400 990 2023-01-01 591290588 Central Florida Electrical Joint Apprenticeship TRUST FUND INC % SEAN DONNELLY CENT 4076783733 2738 Forsyth Road Winter Park FL 32792 SEAN DONNELLY PRESIDENT & CEO 4076783733 2024-11-15 true true ERIK A HALLUSKA CPA P01954172 4078491569 2024-11-15 2023 2024-10-15 13:58:12Z CENTRAL FLORIDA ELECTRICAL JATC SEAN DONNELLY 2738 Forsyth Road Winter Park FL 32792 1118759 false X WWW.ETACFL.ORG X 1966 FL ORGANIZED TO PROVIDE ASSISTANCE, FIRST FOR SCHOLARSHIPS, EDUCATION AND WELFARE PURPOSES, FOR APPRENTICESHIP STUDENTS, AND SECOND FOR CONTINUING EDUCATION AND STIPENDS TO FACULTY. 13 11 18 11 0 0 0 0 664633 804096 25574 23727 -7376 59811 682831 887634 0 0 0 0 396958 413395 0 0 0 250083 279728 647041 693123 35790 194511 1303795 1551224 445 445 1303350 1550779 TO PROVIDE ASSISTANCE, FIRST FOR SCHOLARSHIPS, EDUCATION AND WELFARE PURPOSES, FOR APPRENTICESHIP STUDENTS, AND SECOND FOR CONTINUING EDUCATION AND STIPENDS TO FACULTY AND ADMINISTRATORS OF THE CENTRAL FLORIDA ELECTRICAL JOINT APPRENTICESHIP TRAINING COMMITTEE. false false 526082 804096 EXPENSES INCURRED IN PROVIDING ASSISTANCE, FIRST FOR SCHOLARSHIPS, EDUCATION AND WELFARE PURPOSES, FOR APPRENTICESHIP STUDENTS, AND SECOND FOR CONTINUING EDUCATION AND STIPENDS TO FACULTY AND ADMINISTRATORS OF THE CENTRAL FLORIDA ELECTRICAL JOINT APPRENTICESHIP TRAINING COMMITTEE. 526082 true false false false false false false false false false true false false false false true true false true false false false false false false false false false false false false false false false false false false false false false false false false true false false false true 0 0 18 true false false false false false false false false false false false false X 13 11 false false false false false false false true true false false true true true true true true false false false X SEAN DONNELLY 4076783733 2738 FORSYTH ROAD Winter Park FL 32792 SEAN DONNELLY PRESIDENT/CEO 40.0 0.0 X X 46905 0 28187 FRANCIS BEYHL ASSISTANT DIRECTOR 40.0 0.0 X X 39830 0 27233 DOUGLAS CARTER CHAIRMAN-TRUSTEE 2.0 0.0 X X 0 0 0 CHRIS ATKINS TRUSTEE 1.0 0.0 X 0 0 0 MICHAEL DUFFIELD TRUSTEE 1.0 0.0 X 0 0 0 HERMAN HUDSON TRUSTEE 1.0 0.0 X 0 0 0 GENE JACOBS TRUSTEE 1.0 0.0 X 0 0 0 PATRICK JOSEPH TRSUTEE 1.0 0.0 X 0 0 0 MICHAEL KING TRUSTEE 1.0 0.0 X 0 0 0 CHRIS STUMP TRUSTEE 1.0 0.0 X 0 0 0 CHAD MADDOX TRUSTEE 1.0 0.0 X 0 0 0 CHRIS HARRISON TRUSTEE 1.0 0.0 X 0 0 0 RODNEY JACOBS TRUSTEE 1.0 0.0 X 0 0 0 86735 0 55420 0 false false false 0 0 EDUCATION ASSESSMENTS 611600 804096 804096 804096 11648 0 11648 0 0 0 0 0 12079 12079 12079 12079 0 0 0 0 0 0 259403 231125 28278 28278 GRADUATION REIMBURSEMENTS 611600 8992 8992 OTHER REVENUES 900099 22541 22541 31533 887634 835629 0 52005 0 0 0 0 142155 103185 38970 0 187324 135973 51351 24666 17904 6762 38896 28233 10663 20354 14774 5580 0 0 13785 13785 0 0 0 0 3133 2506 627 30393 24314 6079 0 0 103977 84782 19195 0 0 66175 66175 0 0 4413 3530 883 15248 12198 3050 REPAIRS AND MAINTENANCE 26676 19740 6936 AUTOMOTIVE 10226 8181 2045 DRUG TESTING 2192 2192 DUES AND SUBSCRIPTIONS 2994 2395 599 516 516 693123 526082 167041 0 X 254195 484632 475003 475705 0 0 0 0 0 0 0 0 0 0 0 0 110042 55021 326058 309079 21391 16979 441387 517110 0 0 0 0 0 0 1777 1777 1303795 1551224 445 445 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 445 445 X 1303350 1550779 0 0 1303350 1550779 1303795 1551224 194511 52918 X X false true X true false X 121985 121985 0 53985 53985 0 150088 133109 16979 16979 0 0 X 912274 52918 52918 859356 28278 28278 887634 664845 664845 28278 28278 693123 SCHEDULE D, PART X, LINE 2 The Organization is exempt from income taxes under the provisions of Section 501(c)(3) of the Internal Revenue Code. Accordingly, there is no provision for income taxes in the accompanying financial statements. Accounting principles generally accepted in the United States of America prescribe requirements for the recognition of income taxes in financial statements, and the amounts recognized are affected by income tax positions taken by the Organization in its tax returns. While management believes it has complied with the Internal Revenue Code, the sustainability of some income tax positions taken by the Organization in its tax returns may be uncertain. There are minimum thresholds of likelihood that uncertain tax positions are required to meet before being recognized in the financial statements. The Organization's status as a tax-exempt entity is defined as a tax position under these requirements. Management does not believe that the Organization has any material uncertain tax positions at December 31, 2023. In the event interest and penalties were due relating to an unsustainable tax position, they would be treated as a component of income tax expense. SCHEDULE D, PART XI, LINE 4B AMOUNTS INCLUDED ON FORM 990, PART VIII, LINE 12, BUT NOT ON LINE 1 INCLUDE: - GAIN FROM SALES OF BOOKS & INSTRUCTIONAL MATERIALS - $28,278. SCHEDULE D, PART XII, LINE 4B AMOUNTS INCLUDED ON FORM 990, PART IX, LINE 25, BUT NOT ON LINE 1 INCLUDE: - GAIN FROM SALES OF BOOKS & INSTRUCTIONAL MATERIALS - $28,278. true true true true true true true false false false false false false false false false false true SCHEDULE E, PART I, QUESTION 3 NOTICES ARE SENT TO THE WORKFORCE BOARD AND SHARED ON THE ORGANIZATION'S WEBSITE. INFORMATION ABOUT THE PROGRAMS IS DISTRIBUTED THROUGH VARIOUS JOB FAIRS. CORE FORM, PART VI, SECTION B; QUESTION 11B THE ORGANIZATION'S FEDERAL FORM 990 WAS PROVIDED TO EACH VOTING MEMBER OF ITS GOVERNING BODY (ITS BOARD OF TRUSTEES) PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE ("IRS"). AS PART OF THE TAX RETURN PREPARATION PROCESS THE ORGANIZATION HIRED A PROFESSIONAL CPA FIRM WITH EXPERIENCE AND EXPERTISE IN NOT-FOR-PROFIT TAX RETURN PREPARATION TO PREPARE THE FEDERAL FORM 990. THE CPA FIRM'S TAX PROFESSIONALS WORKED CLOSELY WITH THE ORGANIZATION'S DIRECTOR AND INTERNAL WORKING GROUP TO OBTAIN THE INFORMATION NEEDED IN ORDER TO PREPARE A COMPLETE AND ACCURATE TAX RETURN. THE CPA FIRM PREPARED A DRAFT FEDERAL FORM 990 AND FURNISHED IT TO THE ORGANIZATION'S DIRECTOR AND INTERNAL WORKING GROUP FOR REVIEW. THESE INDIVIDUALS REVIEWED THE DRAFT FEDERAL FORM 990 AND DISCUSSED QUESTIONS AND COMMENTS WITH THE CPA FIRM. REVISIONS WERE MADE TO THE DRAFT FEDERAL FORM 990 WHERE NECESSARY AND A FINAL DRAFT WAS FURNISHED BY THE CPA FIRM TO THE ORGANIZATION'S DIRECTOR AND INTERNAL WORKING GROUP FOR FINAL REVIEW AND APPROVAL PRIOR TO PROVIDING IT TO EACH VOTING MEMBER OF ITS GOVERNING BODY AND FILING WITH IRS. CORE FORM, PART VI, SECTION B; QUESTION 12 THE ORGANIZATION REGULARLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. ANNUALLY ALL MEMBERS OF THE BOARD OF TRUSTEES AND OFFICERS ARE REQUIRED TO REVIEW THE EXISTING CONFLICT OF INTEREST POLICY AND COMPLETE A QUESTIONNAIRE. THE COMPLETED QUESTIONNAIRES ARE RETURNED TO THE ORGANIZATION'S DIRECTOR FOR REVIEW. ANY REPORTED CONFLICTS OF INTEREST ARE PRESENTED TO THE ORGANIZATION'S BOARD OF TRUSTEES WHERE NECESSARY MITIGATING BEHAVIOR IS TAKEN. THE INDIVIDUAL REPORITNG A CONFLICT RECUSES THEMSELF FROM THESE DISCUSSIONS. CORE FORM, PART VI, SECTION B; QUESTION 15 THE ORGANIZATION UTILIZES OUTSIDE COMPARABLE DATA TO DETERMINE REASONABLE COMPENSATION FOR THE EXECUTIVE DIRECTOR. THIS COMPARABLE DATA INCLUDES APPRENTICESHIP PROGRAMS OF SIMILAR SIZE; AVERAGE WAGE INCREASES ACROSS THE ELECTRICAL INDUSTRY AND WAGES OF POSITIONS WITHIN THE INDUSTRY THAT MANAGE APPROXIMATELY 500 PEOPLE; THE NUMBER OF INDIVIDUALS UNDER THE APPRENTICESHIP'S CONTROL. INT'L BROTHERHOOD OF ELECTRICAL WRKS#606 820 VIRGINIA DRIVE ORLANDO FL 32803 590449789 ELEC. UNION FL 501(C)(5) N/A NA false false false false false false false false false false false true false false false false false false false false INT'L BROTHERHOOD OF ELECTRICAL WORKERS #606 K 55021 COST