2025-06-02T09:08:41-05:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 227 WEST TRADE STREET SUITE 800 CHARLOTTE NC 28202 990 2024-01-01 746107143 INTERNATIONAL BROTHERHOOD OF ELECTRICAL TRAINING TRUST FUND 60 INTE 2102258900 2503 BLANCO ROAD SAN ANTONIO TX 78212 FORREST WILSON CHAIRMAN 2102258900 2025-05-29 1 0 KAREN COLSCH CPA P00106450 7049985200 2025-05-29 2024 2025-03-06 01:10:19Z JOHN MARTIN 2503 BLANCO ROAD SAN ANTONIO TX 78212 3129359 0 X WWW.SOTXJATC.ORG X 1991 TX TRAIN INDIVIDUALS AS ELECTRICIANS OR TELECOMMUNICATION TECHNICIANS. 6 6 20 0 0 0 294655 307072 1323010 1964883 45202 53690 1556 803 1664423 2326448 0 0 0 0 644023 817140 0 0 0 807119 957314 1451142 1774454 213281 551994 2984146 3549238 7876 8449 2976270 3540789 TRAINING OF INDIVIDUALS TO BECOME ELECTRICIANS OR TELECOMMUNICATION TECHNICIANS THROUGH CLASSROOM AND ON-THE-JOB TRAINING. 0 0 1376026 1964883 THE TRAINING OF INDIVIDUALS TO BECOME ELECTRICIANS OR TELECOMMUNICATION TECHNICIANS THROUGH CLASSROOM AND ON-THE-JOB TRAINING. DURING 2024, 47 APPRENTICES GRADUATED FROM THE ELECTRICAL TRAINING PROGRAM AND 2 GRADUATED FROM THE TELECOMMUNICATION TECHNICIAN TRAINING PROGRAM. 1376026 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 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 0 0 1 20 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 1 1 0 1 0 0 0 1 1 1 1 1 1 1 1 0 X JOHN MARTIN 2102258900 2503 BLANCO ROAD SAN ANTONIO TX 78212 FORREST WILSON CHAIRMAN 1.00 X X 0 0 0 GARY AIKEN SECRETARY 1.00 X X 0 0 0 GREG PADALECKI TRUSTEE 1.00 X 0 0 0 JOSEPH WEYEL TRUSTEE 1.00 X 0 0 0 BRIAN GARCIA TRUSTEE 1.00 X 0 0 0 MICHAEL LEE TRUSTEE 1.00 X 0 0 0 JOHN MARTIN TRAINING DIR 50.00 X 115399 0 23796 115399 0 23796 1 0 0 0 0 251825 55247 307072 CONTRACTOR ASSESSMENTS 611600 1521896 1521896 TUITION AND FEES 611600 442987 442987 1964883 44601 44601 812000 802911 9089 9089 9089 OTHER INCOME 611600 803 803 803 2326448 1964883 0 54493 140890 105668 35222 525838 394378 131460 46261 34697 11564 55937 41952 13985 48214 36161 12053 329 329 27027 27027 16225 16225 4909 3682 1227 36064 36064 88728 47994 40734 19377 9689 9688 89530 44765 44765 2262 1697 565 52631 39473 13158 55802 27901 27901 25050 12525 12525 CURRICULUM 456831 456831 0 TRAINING AIDS 82549 82549 0 1774454 1376026 398428 0 273903 407591 444323 625636 1472595 709723 806458 762872 1459462 1753139 2984146 3549238 4375 4398 3501 4051 7876 8449 X 2976270 3540789 2976270 3540789 2984146 3549238 551994 12525 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 402576 402576 808042 539163 268879 77669 16828 60841 184308 153732 30576 762872 X 2322748 12525 12525 2310223 16225 16225 2326448 1758229 0 1758229 16225 16225 1774454 PART X, LINE 2: THE TRUST RECEIVED AN EXEMPTION LETTER FROM THE IRS DATED FEBRUARY 1969, STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE IRC. HOWEVER, THE TRUST IS REQUIRED TO PAY TAXES ON ANY UNRELATED BUSINESS INCOME. MANAGEMENT DETERMINED THAT IT IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. THE TRUST HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. IF SUCH INTEREST AND PENALITIES ARE INCURRED, THE TRUST WOULD MODIFY THE CASH BASIS AND RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE. THE TRUST IS SUBJECT TO ROUTINE AUDITS BY TAX JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. 1 1 1 1 0 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE ORGANIZATION PUBLICIZES THROUGH LOCAL JUNIOR COLLEGES, VETERANS OUTREACH, BUILDING TRADES, OPPORTUNITY PROGRAMS, AND LOCAL HIGH SCHOOLS. SCHEDULE E, PART I, LINE 4 THE ORGANIZATION DOES NOT AWARD ANY SCHOLARSHIPS OR PROVIDE FINANCIAL ASSISTANCE. SCHEDULE E, PART I, LINE 6 THE TRUST OPERATES AS AN APPRENTICESHIP TRAINING PROGRAM AS DEFINED BY CHAPTER 133 OF THE TEXAS EDUCATION CODE. THE PROGRAM IS REGISTERED WITH THE BUREAU OF APPRENTICESHIP TRAINING OF THE U.S. DEPARTMENT OF LABOR AND APPROVED BY THE TEXAS WORKFORCE COMMISSION. THE PROGRAM IS UNDER THE DIRECTION OF AN APPRENTICESHIP COMMITTEE. THE TEXAS WORKFORCE COMMISSION ALLOCATES STATE FUNDS FOR THE SUPPORT OF THE PROGRAM. THE AMOUNT AWARDED TO THE PROGRAM IS BASED ON THE NUMBER OF STUDENTS ENROLLED IN CREDITED HOURS. THE AWARD IS COMPRISED OF TWO COMPONENTS: 1) REIMBURSEMENT OF INSTRUCTOR SALARIES AND 2) REIMBURSEMENT OF TRAINING AIDS. FORM 990, PART VI, SECTION A, LINE 6 THE SOUTH TEXAS CHAPTER NATIONAL ELECTRICAL CONTRACTORS ASSOCIATION, INC. (ASSOCIATION) AND LOCAL UNION NO. 60 INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS (UNION) BOTH MEET THE IRS DEFINITION OF MEMBER FOR PURPOSES OF THIS QUESTION. FORM 990, PART VI, SECTION A, LINE 7A THE PROGRAM IS UNDER THE DIRECTION OF AN APPRENTICESHIP COMMITTEE. THE APPRENTICESHIP COMMITTEE SHALL BE COMPOSED OF SIX (6) TRUSTEES: THREE (3) WHO ARE QUALIFIED AND DULY APPOINTED IN WRITING TO REPRESENT THE SOUTH TEXAS CHAPTER OF THE NATIONAL ELECTRICAL CONTRACTORS ASSOCIATION (NECA), AND THREE (3) WHO ARE QUALIFIED AND DULY APPOINTED IN WRITING TO REPRESENT THE IBEW LOCAL UNION. THE COMMITTEE SHALL SELECT FROM ITS MEMBERSHIP, BUT NOT BOTH FROM THE SAME PARTY, A CHAIRMAN AND A SECRETARY WHO SHALL RETAIN VOTING PRIVILEGES. FINALLY, A JATC MEMBER SHALL ALSO SERVE AS A TRUSTEE. LIKEWISE, A JATC TRUSTEE MUST ALSO BE A MEMBER OF THE JATC. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOCUMENTS ALL APPRENTICESHIP COMMITTEE MEETINGS. NO SUBCOMMITTEE IS ABLE TO MAKE DECISIONS ON BEHALF OF THE APPRENTICESHIP COMMITTEE. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. ONCE A DRAFT IS AVAILABLE, IT IS REVIEWED BY MANAGEMENT BEFORE PROVIDING TO THE GOVERNING BODY FOR THEIR REVIEW BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH TRUSTEE, OFFICER, AND STAFF MEMBER SHALL RECEIVE A COPY OF THE CONFLICTS OF INTEREST POLICY ANNUALLY. IN ADDITION, EACH TRUSTEE, OFFICER, AND STAFF MEMBER SHALL ANNUALLY COMPLETE AND SIGN THE CONFLICT OF INTEREST DISCLOSURE FORM TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST THAT SUCH PERSON IS AWARE OF. THE TRAINING DIRECTOR IS CHARGED WITH KEEPING ALL ANNUAL DISCLOSURE FORMS ON FILE. IN THE EVENT THERE IS A POTENTIAL OR ACTUAL CONFLICT OF INTEREST, SUCH PERSON SHALL IMMEDIATELY DISCLOSE THE MATTER TO THE BOARD OF TRUSTEES AND SHALL ABSTAIN FROM VOTING ON THE MATTER. FORM 990, PART VI, SECTION B, LINE 15 PERFORMANCE REVIEWS ARE CONDUCTED ANNUALLY BY THE TRUSTEES OF THE APPRENTICESHIP COMMITTEE. THE LAST PERFORMANCE REVIEW WAS PERFORMED IN JANUARY 2024. COMPENSATION IS ADJUSTED IN ACCORDANCE WITH THE COLLECTIVE BARGAINING AGREEMENT AND NEGOTIATED RATES BASED UPON COMPARISONS WITH SIMILAR ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE FOR VIEWING AT THE ENTITY'S ADDRESS. FORM 990, PART XII, LINE 1: THE FORM 990 WAS PREPARED USING THE MODIFIED-CASH BASIS OF ACCOUNTING. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE FILING YEAR.