Whitewater Vocational Builders Inc in Connersville, Indiana (IN)

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Whitewater Vocational Builders Inc
Employer Identification Number (EIN)352098561
Name of OrganizationWhitewater Vocational Builders Inc
In Care of NameMilton Eley
Address1300 Spartan Dr, Connersville, IN 47331-1049
SubsectionEducational Organization
Ruling Date01/2001
DeductibilityContributions are deductible
FoundationSchool
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period07/2014
Assets$10,000 to $24,999
Income$1 to $9,999
Filing Requirement990 - Required to file Form 990-N - Income less than $25,000 per year
Asset Amount$14,996
Amount of Income$312
Form 990 Revenue Amount$312
National Taxonomy of Exempt Entities (NTEE)Educational Institutions and Related Activities: Vocational, Technical Schools


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Amount of income in 2014: $312
Whitewater Vocational Builders Inc: 

 $312
Other organizations performing similar types of work: 

 $180,438

Assets in 2014: $14,996
This organization: 

 $14,996
Other organizations performing similar types of work: 

 $100,732

Expenses in 2014: $9,500
Whitewater Vocational Builders Inc: 

 $9,500
Other organizations performing similar types of work: 

 $172,661

Income to expenses ratio in 2014: 0.0
Whitewater Vocational Builders Inc: 

 0.0
Other organizations performing similar types of work: 

 1.3

Expenses allocated to program services in 2005: 100.0%
Whitewater Vocational Builders Inc: 

 100.0%
Other organizations performing similar types of work: 

 77.1%

Grants share in income in 2014: 0.0%
This organization: 

 0.0%
Other organizations performing similar types of work: 

 47.2%

Financial snapshot ($)

Revenue, Expenses, and Changes in Net Assets or Fund Balances
2011201220132014
Total revenue$392$2,211$-19,188$312
Contributions, gifts, grants, and similar amounts received$300$0$0$0
Program service revenue including government fees and contracts$0$0$0$0
Membership dues and assessments$0$0$0$0
Investment income$92$0$0$0
Gain/Loss from sale of assets other than inventory$0$2,211$0$0
Net income/loss from gaming and fundraising events$0$0$0$0
Gross profit/loss from sales of inventory$0$0$-21,476$0
Other revenue$0$0$2,288$312
Total expenses$2,955$4,751$6,053$9,500
Total net assets$51,965$49,425$24,184$14,996
Excess/Deficit for the year$-2,563$-2,540$-25,241$-9,188
Net assets or fund balances at beginning of year$54,528$51,965$49,425$24,184
Other changes in net assets or fund balances$0$0$0$0
Net assets or fund balances at end of year$24,184$14,996
Balance Sheets
2011201220132014
Total assets$51,965$78,317$24,184$14,996
Total liabilities$0$28,892$0$0
Net assets or fund balances$51,965$49,425$24,184$14,996
Other Information
2011201220132014
Did the organization engage in any significant activity not previously reported to the IRS?NoNo
Were any significant changes made to the organizing or governing documents?NoNo
Did the organization have unrelated business gross income of $1,000 or more during the year from business activitiesNoNoNoNo
Has the organization filed a Form 990-T for the year?NoNo
Did the organization undergo a liquidation, dissolution, termination, or significant disposition of net assets during the year?NoNo
Amount of political expenditures, direct or indirect$0$0
Did the organization file Form 1120-POL for this year?NoNo
Did the organization borrow from, or make any loans to, any officer, director, trustee, or key employee or were any such loans made in a prior year and still outstanding at the end of the tax year covered by this return?NoNo
Total amount involved$0$0
Initiation fees and capital contributions$0$0$0$0
Gross receipts for public use of club facilities$0$0$0$0
Did the organization engage in any section 4958 excess benefit transaction during the year, or did it engage in an excess benefit transaction in a prior year that has not been reported on any of its prior Forms 990 or 990-EZ?NoNo
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?NoNo
Reason for Public Charity Status (for 2014)
The organization is not a private foundation because it is:A school described in section 170(b)(1)(A)(ii)
Number of organizations supported0
Sum of amounts of support$0
Revenue, Expenses, and Changes in Net Assets or Fund Balances
200120022005
Total revenue$7,863$-4,691$-3,693
Contributions, gifts, grants, and similar amounts received$2,000$0$3,000
Contributions to donor advised funds
Direct public support$2,000$0$3,000
Indirect public support$0$0$0
Government contributions (grants)$0$0$0
Program service revenue including government fees and contracts$0$0$0
Membership dues and assessments$0$0$0
Interest on savings and temporary cash investments$839$188$51
Dividends and interest from securities$0$0$0
Net rental income or (loss)$0$0$0
Gross rents$0$0$0
Less: rental expenses$0$0$0
Other investment income$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$325
Gross amount from sales of assets other than inventory$0$0$325
Less: cost or other basis and sales expenses$0$0$0
Net income or (loss) from special events and activities$0$0$0
Gross revenue$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0
Gross profit or (loss) from sales of inventory$5,024$-4,879$-7,069
Gross sales of inventory, less returns and allowances$129,596$125,303$164,918
Less: cost of goods sold$124,572$130,182$171,987
Other revenue$0$0$0
Total expenses$1,487$10,163$10,439
Program services$1,487$10,163$10,439
Management and general$0$0$0
Fundraising$0$0$0
Payments to affiliates$0$0$0
Net assets or fund balances at end of year$132,512$117,658$91,322
Excess or (deficit) for the year$6,376$-14,854$-14,132
Net assets or fund balances at beginning of year$126,136$132,512$105,454
Other changes in net assets or fund balances$0$0$0
Statement of Functional Expenses (for 2005)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$10,439$10,439$0$0
Grants paid from donor advised funds
Other grants and allocations$1,000
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$0$0$0$0
Compensation of former officers, directors, key employees, etc.
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)
Salaries and wages of employees not included above$0$0$0$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$0$0$0$0
Payroll taxes$0$0$0$0
Professional fundraising fees$0$0$0$0
Accounting fees$665$665$0$0
Legal fees$0$0$0$0
Supplies$69$69$0$0
Telephone$0$0$0$0
Postage and shipping$0$0$0$0
Occupancy$0$0$0$0
Equipment rental and maintenance$0$0$0$0
Printing and publications$0$0$0$0
Travel$85$85$0$0
Conferences, conventions, and meetings$46$46$0$0
Interest$1,528$1,528$0$0
Depreciation, depletion, etc.$3,247$3,247$0$0
Other expenses not covered above$3,799$3,799$0$0
Balance Sheets
200120022005
Total assets$132,512$117,658$91,322
Cash - non-interest-bearing$28$0$0
Savings and temporary cash investments$4,158$96,733$83,943
Accounts receivable less allowance for doubtful accounts$0$0$0
Pledges receivable less allowance for doubtful accounts$0$0$0
Grants receivable$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)
Other notes and loans receivable less allowance for doubtful accounts$0$0$0
Inventories for sale or use$128,326$0$0
Prepaid expenses and deferred charges$0$0$0
Investments - publicly-traded securities
Investments - other securities$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0
Investments - other$0$0$0
Land, buildings, and equipment less accumulated depreciation$0$20,925$7,205
Other assets, including program-related investments$0$0$174
Total liabilities$0$0$0
Accounts payable and accrued expenses$0$0$0
Grants payable$0$0$0
Deferred revenue$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0
Tax-exempt bond liabilities$0$0$0
Mortgages and other notes payable$0$0$0
Other liabilities$0$0$0
Total liabilities and net assets/fund balances$132,512$117,658$91,322
Total net assets or fund balances$132,512$117,658$91,322
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
200120022005
Total revenue$0$0$0
Total revenue, gains, and other support per audited financial statements$0$0$0
Other expenses$0$0$0
Net unrealized gains on investments$0$0$0
Donated services and use of facilities$0$0$0
Recoveries of prior year grants$0$0$0
Other$0$0$0
Other revenue$0$0$0
Investment expenses$0$0$0
Other$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
200120022005
Total expenses$0$0$0
Total expenses and losses per audited financial statements$0$0$0
Other revenue$0$0$0
Donated services and use of facilities$0$0$0
Prior year adjustments$0$0$0
Losses$0$0$0
Other$0$0$0
Other expenses$0$0$0
Investment expenses$0$0$0
Other$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings10
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?No
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?
Did the organization acquire a direct or indirect interest in any applicable insurance contract?
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?
Number of employees employed in the pay period that includes March 12, 20060
Analysis of Income-Producing Activities (for 2005)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$0$-6,693
Program service revenue
Program service revenue 1000000$000$0$0
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$000$0$51
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$325
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$-7,069
Other revenue000000$000$0$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2005)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2005)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2005)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?
Did the organization maintain any donor advised funds?
Did the organization make any taxable distributions under section 4966?
Did the organization make a distribution to a donor, donor advisor, or related person?
The total number of donor advised funds owned at the end of the tax year
The aggregate value of assets held in all donor advised funds owned at the end of the tax year
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts
The aggregate value of assets held in all funds or accounts included above at the end of the tax year
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isSchool
Support Schedule
200020012004
Total$0$0$0
Gifts, grants, and contributions received$0$0$0
Membership fees received$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0$0
Net income from unrelated business activities not included above$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0
Other income$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2005)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Whitewater Vocational Builders Inc1300 Spartan Dr, Connersville, IN 47331-1049IN2001-01$312
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3Sheet Metal Workers Local 20 Apprenticeship & Training Tr, Educational & Training Fund2828 East 45th Street Suite A, Indianapolis, IN 46205-2403IN2003-02$2,647,204
4Finishing Trades Institute Ofdistrict Council 912111 W Lincoln Hwy, Merrillville, IN 46410-5334IN2009-12$1,757,649
5Operating Engineers Local 841 Apprenticeship And Training TrustPO BOX 146, Universal, IN 47884-0146IN2005-04$1,667,842
6Whites School Of The Arts Community Developmental Programs2700 E Maple Grove Ave, Fort Wayne, IN 46806-3440IN2003-10$592,723
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8United Union Of Roofers Waterproofers And Allied Workers, 119 Local Joint Apprenticeship And2702 Foltz St, Indianapolis, IN 46241-5753IN2005-12$61,215
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14Aztec Workforce Training And Education Center Inc2843 Punto Alto Ct, Indianapolis, IN 46227IN2006-01$0
15B W B Memorial Scholarship Fund12 Packet Blvd, Vevay, IN 47073IN1996-09$0
16Kokomo Area Vocational Building Trades Inc2415 S Berkley Road, Kokmoo, IN 46902IN2012-06$0
17Lifetime Solutions Inc5656 Fall Creek Rd, Indianapolis, IN 46220-5023IN2001-09$0
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Number of organizations performing similar types of work
Alaska5
Alabama12
Arkansas5
Arizona18
California129
Colorado21
Connecticut7
District of Columbia10
Delaware3
Florida39
Georgia36
Hawaii5
Iowa13
Idaho14
Illinois52
Indiana29
Kansas6
Kentucky5
Louisiana22
Massachusetts21
Maryland27
Maine6
Michigan29
Minnesota15
Missouri20
Mississippi8
Montana3
North Carolina27
North Dakota3
Nebraska3
New Hampshire6
New Jersey35
New Mexico9
Nevada14
New York54
Ohio46
Oklahoma7
Oregon15
Pennsylvania42
Rhode Island3
South Carolina9
Tennessee12
Texas75
Utah11
Virginia23
Vermont4
Washington20
Wisconsin18
West Virginia3
Wyoming2
International10
Total1,011

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