NECA-IBEW #193 JOINT APPRENTICESHIP TRAINING COMMITTEE (EIN 370915936) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1979

Legal Domicile

Principal Officer

TIM BRINKMAN

Phone

2175443479

Tax Period

2024-07-01 to 2025-06-30

NECA-IBEW #193 JOINT APPRENTICESHIP TRAINING COMMITTEE, founded in 1979, is a small nonprofit that reported $334K in total revenue in fiscal year 2024. Revenue fell 52% from the prior year — a significant decline worth monitoring. Net assets of $812K represent 29 months of operating reserves.

Mission

TO PROVIDE APPRENTICESHIP AND JOURNEYMAN TRAINING FOR THE MEMBERS OF IBEW LOCAL #193

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $326,206

Investment Income $18,624

Other Revenue $-10,834

TOTAL REVENUE $333,996

Expense Breakdown

Grants Paid $0

Salaries & Benefits $233,122

Fundraising Expenses $0

Other Expenses $122,898

TOTAL EXPENSES $356,020

Year-over-Year Comparison

	2024	2023	Change
Revenue	$333,996	$700,352	-0.5%
Expenses	$356,020	$349,035	+0.0%
Net Income	$-22,024	$351,317	-1.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TIM BRINKMAN	CHAIRMAN	1.00	Officer Director	$0	$0	$0
TIMOTHY SCHULTZ	SECRETARY	1.00	Officer Director	$0	$0	$0
STEPHANIE GRIGSBY	BOARD MEMBER	1.00	Director	$0	$0	$0
RODNEY FREY	BOARD MEMBER	1.00	Director	$0	$0	$0
BRIAN MORRIS	BOARD MEMBER	1.00	Director	$0	$0	$0
BRENDA BURNETT	BOARD MEMBER	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$333,996	$356,020	$818,840	$-22,024
2024	$700,352	$349,035	$840,568	$351,317
2023	$459,301	$302,244	$489,075	$157,057
2022	$331,506	$261,170	$339,511	$70,336
2021	$314,520	$238,419	$265,852	$76,101
2020	$236,637	$272,791	$186,904	$-36,154
2019	$196,234	$268,893	$228,525	$-72,659

NECA-IBEW #193 JOINT APPRENTICESHIP TRAINING COMMITTEE