Baton Rouge Area Electrical Joint Apprenticeship & Training Committe

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Developing the highest quality Electrical workers in the Baton Rouge and surrounding areas, by trained faculty teaching an approved curriculum

501(c)(3) charity; gifts are tax-deductible.
64¢ of each $1 spent went to programs.
Run by 6 volunteers and 7 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average deficit $16K a year · 7% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
64%
of spending
Worth a look: 64% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$73K
to officers and key staff · 36% of spending
Concern: pay to officers and key staff is 36% of spending; over 30%.
Pt VII · Sec A
14 mo
of spending, in cash
Looks good: 13.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$2K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$227K
-3% vs prior year
Spent
$204K
To programs
64%
Net assets
$231K
By yearFY2020–FY2024
Revenue
$227K
FY2024▼ -3%
Tap a bar for its year
Revenue by fiscal year
FY2020$208K
FY2021$257K
FY2022$216K
FY2023$234K
FY2024$227K
Expenses
$204K
FY2024▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2020$316K
FY2021$254K
FY2022$253K
FY2023$195K
FY2024$204K
Net assets
$231K
FY2024▲ +11%
Tap a bar for its year
Net assets by fiscal year
FY2020$203K
FY2021$206K
FY2022$169K
FY2023$208K
FY2024$231K

From the FY2024 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Feb 1971.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

64 cents of each dollar spent went to programs.

Program services 64% · $131K Management & general 36% · $73K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

7 people listed on the 990; $73K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$72,883Pt VII · Sec A
Chairman
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Darryl McGaha$72,883$71,127$69,242$66,005—
Darryl————$64,837
Stephanie Laprairie——$1,492——
Herman Etienne JR——$426——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Trains skilled electrical workers using approved curriculum in Baton Rouge.

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Provided by the organization

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1 program · $131K · in their own filed words · FY2024
01

The jatc provides training for apprentices in the electrical industry approximately 40 trainees are admitted to the program each year and placed with union electrical contractors during training.

$131Kprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$227K
Ln 12
Fees for servicesLn 2g$226K
Investment incomeLn 3$758
Money outPt IX
$204K
Ln 25
Programscol B$131K
Managementcol C$73K
Owns and owesPt X
$231K
net assets · Ln 32
Cash and savingsLn 1–2$234K
Total assetsLn 16$234K
LiabilitiesLn 26$2K
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$226K
Investment incomeLn 3$758
Gains on assetsLn 7$0
Total revenueLn 12$227K
Assets in detailPt X, end of year
CashLn 1$85K
SavingsLn 2$149K
Cash and savings togetherLn 1–2$234K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$234K
LiabilitiesLn 26$2K
Net assetsLn 32$231K
OperationsPt I, VI
EmployeesI 57
VolunteersI 66
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$210K$234K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$193$0
Total assetsLn 16$210K$234K
LiabilitiesLn 26$2K$2K
Net assetsLn 32$208K$231K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$73K$73K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$2K$2K
Pension plan contributionsLn 8$14K$14K
Other employee benefitsLn 9$15K$15K
Payroll taxesLn 10$6K$6K
Management feesLn 11a$0
Legal feesLn 11b$682$682
Accounting feesLn 11c$14K$14K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$51$51
Office expensesLn 13$11K$11K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$20K$20K
TravelLn 17$3K$3K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$11K$11K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$193$193
InsuranceLn 23$6K$6K
Other expenses (24a–d)Ln 24$27K$21K$5K
All other expensesLn 24e$1K$760$717
Total functional expensesLn 25$204K$131K$73K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $227K$204K$23K$231K 990 PDF
FY2023 $234K$195K$39K$208K 990 PDF
FY2022 $216K$253K−$37K$169K 990 PDF
FY2021 $257K$254K$3K$206K 990 PDF
FY2020 $208K$316K−$108K$203K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $227,098 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $227,942$226,340
I-10 Investment incomePrior year $6,528$758
I-11 Other revenue$0
I-12 Total revenuePrior year $234,470$227,098
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $106,569$109,350
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $88,893$94,344
I-18 Total expensesPrior year $195,462$203,694
I-19 Revenue less expensesPrior year $39,008$23,404
Part VI · Governance 6 of 6 board members independent, 2 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $227,098 across 8 lines filed
VIII-1h Total contributions, gifts and grants$0
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $961 · Excluded from tax $225,379$226,340
VIII-3 Investment incomeExcluded from tax $758$758
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $961 · Excluded from tax $226,137$227,098
Part IX · Statement of functional expenses $203,694 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $72,883$72,883
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $1,698$1,698
IX-8 Pension plan contributionsManagement $14,181$14,181
IX-9 Other employee benefitsManagement $14,523$14,523
IX-10 Payroll taxesManagement $6,065$6,065
IX-11a Management fees$0
IX-11b Legal feesManagement $682$682
IX-11c Accounting feesManagement $14,153$14,153
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotionPrograms $51$51
IX-13 Office expensesManagement $11,289$11,289
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $20,291$20,291
IX-17 TravelPrograms $2,682$2,682
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $10,712$10,712
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationManagement $193$193
IX-23 InsuranceManagement $6,115$6,115
IX-24 Other expenses (24a–d)Programs $21,488 · Management $5,211$26,699
IX-24e All other expensesPrograms $760 · Management $717$1,477
IX-25 Total functional expensesPrograms $130,565 · Management $73,129 · Fundraising $0$203,694
Part X · Balance sheet $233,839 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $61,823$84,824
X-2 Savings and temporary cash investmentsStart of year $148,296$149,015
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $193$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $210,312$233,839
X-17 Accounts payable and accrued expensesStart of year $2,291$2,414
X-26 Total liabilitiesStart of year $2,291$2,414
X-27 Net assets without donor restrictionsStart of year $208,021$231,425
X-32 Total net assets or fund balancesStart of year $208,021$231,425
X-33 Total liabilities and net assetsStart of year $210,312$233,839
Part XI · Reconciliation of net assets $231,425 net assets at year end
XI-1 Total revenue$227,098
XI-2 Total expenses$203,694
XI-3 Revenue less expenses$23,404
XI-4 Net assets at start of year$208,021
XI-10 Net assets at end of year$231,425

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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