Joint Journeymen & Apprentice Training Trust

Nonprofit profile at a glance

EIN
951754117
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
San Dimas, CA, USA
Phone
2137470291
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$10,494,073
Expenses
$6,164,828
Assets
$39,318,713
Liabilities
$8,777,581

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

17 people listed

Highest reported compensation

  • JOHNNY MONROY (DIRECTOR OF TRAINING): $288,041 total reported compensation
  • IAN MACDOUGALL (training coordinator): $252,651 total reported compensation
  • ANDREA RAMOS (DIR. OF FINANCE & OPERATIONS): $214,657 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

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

What it reported doing in 2024

Functional expenses incurred in the operation of the joint journeymen and apprenticeship training trust for the benefit of approximately 579 students.

Operating model

Revenue model
Earned-program. 92% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of voting board members are independent and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 65
  • Accountability: 36
  • Sustainability: 77
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 54.8%; rating input score 55
  • Program expense ratio: 95%; rating input score 95
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 3rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Limited
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 41.3%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 6.38; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0.22; rating input score 55; 55th percentile among comparable filings
  • Officer compensation ratio: 12.3%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: 9.1% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: 11.7% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 19.7% per year; rating input score 100; 89th percentile among comparable filings

Details

  • Where the money goes: 54.8% of revenue deployed · 95% of spending went to programs
  • Governance: 0 of 14 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $5.9M in reported program spending
  • Leadership: top reported pay $288K · 17 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 11 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 4 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Mission deployment rate scored 55/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: Audit committee oversight not reported.
  • High — Sustainability: Officer compensation ratio scored 13/100.
  • Review — Sustainability: Liabilities to assets ratio scored 55/100.
  • High — Grant Readiness: California registration: this organization is not authorized to operate as a charity in California.