Joint Journeymen & Apprentice Training Trust FY2022 filing

Tax-deductible

San Dimas, CA501(c)(3)Since 1958EIN 95-1754117

Provide professional and dedicated apprenticeship training to meet the county's needs for qualified air conditioning and refrigeration personnel.

501(c)(3) charity; gifts are tax-deductible.
95¢ of each $1 spent went to programs.
$131K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · 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
5 of 5
filings with a surplus
Average surplus $3.2M a year · 41% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
95%
of spending
Looks good: 95% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$131K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
9 mo
of spending, in cash
Looks good: 8.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $5K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$11.5M
39% of total assets
Looks good: liabilities are 39% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 14 voting members
Concern: none of 14 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$7.6M
+26% vs prior year
Spent
$4.3M
To programs
95%
Net assets
$18.1M
By yearFY2020–FY2024
Revenue
$7.6M
FY2022▲ +26%
Revenue by fiscal year
FY2020$6.9M
FY2021$6.0M
FY2022$7.6M
FY2023$8.8M
FY2024$9.7M
FY2024$10.5M
Expenses
$4.3M
FY2022▼ -3%
Expenses by fiscal year
FY2020$4.0M
FY2021$4.4M
FY2022$4.3M
FY2023$5.1M
FY2024$5.3M
FY2024$6.2M
Net assets
$18.1M
FY2022▲ +22%
Net assets by fiscal year
FY2020$13.1M
FY2021$14.8M
FY2022$18.1M
FY2023$21.8M
FY2024$26.2M
FY2024$30.5M

From the FY2022 Form 990 (year ending June 2022) · figures checked against the IRS filing · see the original

You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Feb 1983.

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

Where the money goes

95 cents of each dollar spent went to programs.

Program services 95% · $4.0M Management & general 5% · $213K

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

Who runs it and what they're paid

15 people listed on the 990; $131K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Director of Training
$85,604Pt VII · Sec A
Training Coordinator
$45,884Pt VII · Sec A
Management Trustee, Chairman
$0Pt VII · Sec A
Management Trustee
$0Pt VII · Sec A
Management Trustee
$0Pt VII · Sec A
Management Trustee
$0Pt VII · Sec A
Union Trustee
$0Pt VII · Sec A
Management Trustee
$0Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Johnny Monroy$193,184$173,065$7,551———
Ian Macdougall$164,876$63,952————
Jon Newbro————$155,540—
Luis Reyes—————$152,090
Jon Newbro—————$139,920
Andrea Ramos$137,131$103,202————
Thomas Walsh——$132,072$45,884——
Simon Cote——$115,155$85,604——

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.

See Joint Journeymen & Apprentice Training Trust executive salaries →

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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

Programs and updates

Trains skilled air conditioning and refrigeration workers for local needs.

Provided by the organization

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1 program service account for $4.0M of program spending, described in the organization's own filed words · FY2021.
01

Functional expenses incurred in the operation of the joint journeymen and apprenticeship training trust for the benefit of approximately 570 students.

$4.0Mprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2021
Total grants receivedfrom 1 funder$5K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$7.6M
Ln 12
Fees for servicesLn 2g$6.8M
Gifts and grantsLn 1h$723K
Other incomeLn 4–11$70K
Money outPt IX
$4.3M
Ln 25
Programscol B$4.0M
Managementcol C$213K
Owns and owesPt X
$18.1M
net assets · Ln 32
Cash and savingsLn 1–2$3.1M
Total assetsLn 16$29.6M
LiabilitiesLn 26$11.5M
PeoplePt VI, VII
15
listed · VII A
PaidVII A2
Voting boardVI 1a14
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$723K
Government grantsLn 1e$723K
Fees for servicesLn 2g$6.8M
Investment incomeLn 3$22K
Other incomeLn 4–11$70K
Gains on assetsLn 7$4K
Total revenueLn 12$7.6M
Assets in detailPt X, end of year
CashLn 1$3.1M
SavingsLn 2$0
Cash and savings togetherLn 1–2$3.1M
InvestmentsLn 11–13$3.6M
Land, buildings, equipmentLn 10c$21.1M
Other assetsLn 15$0
Total assetsLn 16$29.6M
LiabilitiesLn 26$11.5M
Net assetsLn 32$18.1M
OperationsPt I, VI
EmployeesI 5136
VolunteersI 60
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$2.1M$3.1M
InvestmentsLn 11–13$2.7M$3.6M
Land, buildings, equipmentLn 10c$21.7M$21.1M
Total assetsLn 16$27.6M$29.6M
LiabilitiesLn 26$12.8M$11.5M
Net assetsLn 32$14.8M$18.1M
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$292K$277K$15K$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$1.2M$1.1M$60K$0
Pension plan contributionsLn 8$243K$231K$12K$0
Other employee benefitsLn 9$131K$125K$7K$0
Payroll taxesLn 10$127K$121K$6K$0
Management feesLn 11a$0
Legal feesLn 11b$21K$20K$1K$0
Accounting feesLn 11c$48K$45K$2K$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$10K$10K$500$0
Other fees for servicesLn 11g$78K$74K$4K$0
Advertising and promotionLn 12$0
Office expensesLn 13$115K$109K$6K$0
Information technologyLn 14$13K$12K$649$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$32K$31K$2K$0
InterestLn 20$441K$419K$22K$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$791K$752K$40K$0
InsuranceLn 23$62K$59K$3K$0
Other expenses (24a–d)Ln 24$507K$482K$25K$0
All other expensesLn 24e$157K$149K$8K
Total functional expensesLn 25$4.3M$4.0M$213K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $9.7M$5.3M$4.4M$26.2M 990 PDF
FY2023 $8.8M$5.1M$3.7M$21.8M 990 PDF
FY2022 Viewing $7.6M$4.3M$3.3M$18.1M 990 PDF
FY2021 $6.0M$4.4M$1.6M$14.8M 990 PDF
FY2020 $6.9M$4.0M$2.9M$13.1M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (4 parts)
Part VIII · Statement of revenue $7,608,613 across 11 lines filed
VIII-1e Government grants$723,221
VIII-1f All other contributions, gifts and grants$0
VIII-1h Total contributions, gifts and grants$723,221
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $6,793,352 · Unrelated business $0 · Excluded from tax $0$6,793,352
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $18,803$18,803
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $3,571$3,571
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $69,666 · Unrelated business $0 · Excluded from tax $0$69,666
VIII-12 Total revenueRelated to mission $6,863,018 · Unrelated business $0 · Excluded from tax $22,374$7,608,613
Part IX · Statement of functional expenses $4,259,494 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 $277,189 · Management $14,589 · Fundraising $0$291,778
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $1,131,326 · Management $59,543 · Fundraising $0$1,190,869
IX-8 Pension plan contributionsPrograms $231,271 · Management $12,172 · Fundraising $0$243,443
IX-9 Other employee benefitsPrograms $124,530 · Management $6,554 · Fundraising $0$131,084
IX-10 Payroll taxesPrograms $120,697 · Management $6,352 · Fundraising $0$127,049
IX-11a Management fees$0
IX-11b Legal feesPrograms $19,696 · Management $1,037 · Fundraising $0$20,733
IX-11c Accounting feesPrograms $45,334 · Management $2,386 · Fundraising $0$47,720
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management feesPrograms $9,506 · Management $500 · Fundraising $0$10,006
IX-11g Other fees for servicesPrograms $73,915 · Management $3,890 · Fundraising $0$77,805
IX-12 Advertising and promotion$0
IX-13 Office expensesPrograms $109,161 · Management $5,745 · Fundraising $0$114,906
IX-14 Information technologyPrograms $12,336 · Management $649 · Fundraising $0$12,985
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $30,825 · Management $1,622 · Fundraising $0$32,447
IX-20 InterestPrograms $418,801 · Management $22,042 · Fundraising $0$440,843
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $751,778 · Management $39,567 · Fundraising $0$791,345
IX-23 InsurancePrograms $59,159 · Management $3,114 · Fundraising $0$62,273
IX-24 Other expenses (24a–d)Programs $481,911 · Management $25,364 · Fundraising $0$507,275
IX-24e All other expensesPrograms $149,087 · Management $7,846$156,933
IX-25 Total functional expensesPrograms $4,046,522 · Management $212,972 · Fundraising $0$4,259,494
Part X · Balance sheet $29,574,541 assets, 22 lines filed
X-1 Cash, non-interest-bearingStart of year $2,077,468$3,105,710
X-2 Savings and temporary cash investmentsStart of year $0$0
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $1,066,719$1,742,876
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $21,735$29,296
X-10c Land, buildings and equipment, netStart of year $21,713,070$21,075,523
X-11 Publicly traded securitiesStart of year $2,672,528$3,621,136
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $27,551,520$29,574,541
X-17 Accounts payable and accrued expensesStart of year $186,058$149,810
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $68,170$68,170
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $6,800,000$5,718,914
X-25 Other liabilitiesStart of year $0$0
X-26 Total liabilitiesStart of year $12,774,429$11,512,092
X-32 Total net assets or fund balancesStart of year $14,777,091$18,062,449
X-33 Total liabilities and net assetsStart of year $27,551,520$29,574,541
Part XI · Reconciliation of net assets $18,062,449 net assets at year end
XI-1 Total revenue$7,608,613
XI-2 Total expenses$4,259,494
XI-3 Revenue less expenses$3,349,119
XI-4 Net assets at start of year$14,777,091
XI-5 Net unrealized gains (losses) on investments−$63,761
XI-10 Net assets at end of year$18,062,449

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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