BETA

ASSOCIATED BUILDERS & CONTRACTORS INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
ASSOCIATED BUILDERS & CONTRACTORS INC (EIN 33-6227695)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-13
IRS object ID
202433189349307758
Schema version
2023v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-11-13T14:00:24-06:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN814693463PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1JHS TAX & CONSULTINGBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 9500AddressLine1Txt
CityDANVILLECityNm
State AbbreviationCAStateAbbreviationCd
ZIP945260195ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN336227695EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ABC OF SOUTHERN CALIFORNIA BENEFITBusinessNameLine1Txt
Business Name Line2TRUST FUND WELFARE BENEFIT PLANBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlABCOBusinessNameControlTxt
Phone7147793199PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11400 NORTH KELLOGG DRIVE SUITE AAddressLine1Txt
CityANAHEIMCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92807ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRICHARD A DEISHERPersonNm
Person TitleCHAIRMANPersonTitleTxt
Phone7147793199PhoneNum
Signature2024-11-11SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJAMES F KEPKEPreparerPersonNm
PTINP00043916PTIN
Phone9258201821PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerRICHARD A DEISHERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11400 N KELLOGG DR SUITE AAddressLine1Txt
CityANAHEIMCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92807ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$24,535,429GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1998FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTO PROVIDE HEALTH BENEFITS FOR PARTICIPANTS AND THEIR COVERED DEPENDENTS.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$165,197TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$23,569,056PYProgramServiceRevenueAmt
CY Program Service Revenue$23,560,836CYProgramServiceRevenueAmt
PY Investment Income$104,635PYInvestmentIncomeAmt
CY Investment Income$129,220CYInvestmentIncomeAmt
PY Other Revenue$39,822PYOtherRevenueAmt
CY Other Revenue$59,045CYOtherRevenueAmt
PY Total Revenue$23,713,513PYTotalRevenueAmt
CY Total Revenue$23,749,101CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$22,257,852PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$22,078,278CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,088,809PYOtherExpensesAmt
CY Other Expenses$2,070,223CYOtherExpensesAmt
PY Total Expenses$24,346,661PYTotalExpensesAmt
CY Total Expenses$24,148,501CYTotalExpensesAmt
PY Revenues Less Expenses-$633,148PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$399,400CYRevenuesLessExpensesAmt
Total Assets BOY$6,040,587TotalAssetsBOYAmt
Total Assets EOY$6,156,065TotalAssetsEOYAmt
Total Liabilities BOY$4,034,250TotalLiabilitiesBOYAmt
Total Liabilities EOY$4,215,485TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,006,337NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,940,580NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE HEALTH BENEFITS FOR PARTICIPANTS AND THEIR COVERED DEPENDENTS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescPROVIDED HEALTH BENEFITS FOR 2066 PARTICIPANTS AND THEIR COVERED DEPENDENTS.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document4IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1POLYCOMP ADMINISTRATIVE SERVICESBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8005724122PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1530 B STREET SUITE 900AddressLine1Txt
CitySAN DIEGOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92101ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
RICHARD VSMILEY
TRUSTEE1.00Yes (X)$0$0$0
RICHARD ADEISHER
CHAIRMAN1.00Yes (X)$0$0$0
JAMES KERR
SECRETARY/TRUSTEE1.00Yes (X)$0$0$0
DOUG LYVERS
TRUSTEE1.00Yes (X)$0$0$0
JON KRYSTAFIK
TRUSTEE1.00Yes (X)$0$0$0
JOSHUA REYES
TRUSTEE1.00Yes (X)$0$0$0
BRIAN AKERLEY
TRUSTEE1.00Yes (X)$0$0$0
ROBERT STUART
TRUSTEE1.00Yes (X)$0$0$0
ARNOLD ARSENAULT
TRUSTEE1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS900099$23,456,990$23,456,990
EMPLOYEE CONTRIBUTIONS900099$103,846$103,846
FieldValueIRS element (for citing)
Total Program Service Revenue$23,560,836TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$165,197TotalRevenueColumnAmt
Unrelated Business Revenue$165,197UnrelatedBusinessRevenueAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$750,351SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$786,328SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$35,977SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$35,977TotalRevenueColumnAmt
Related Or Exempt Func Income-$35,977RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescLATE FEES & PENALTIESDesc
Business900099BusinessCd
Total Revenue Column$59,045TotalRevenueColumnAmt
Related Or Exempt Func Income$59,045RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$59,045OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$23,749,101TotalRevenueColumnAmt
Related Or Exempt Func Income$23,583,904RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$165,197UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$22,078,278TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$16,103TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$190,661TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$47,035TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$15,699TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$12,630TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$13,830TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmt
BROKERS FEES$1,140,516
ADMINISTRATIVE SERVICES$633,153
GENERAL AND ADMINISTRAT$596

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$24,148,501TotalAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$656,339BOYAmt
EOY$130,975EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$872,181BOYAmt
EOY$946,037EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$5,190BOYAmt
EOY$11,081EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$4,506,877BOYAmt
EOY$5,067,972EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$6,040,587BOYAmt
EOY$6,156,065EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,034,250BOYAmt
EOY$4,215,485EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,034,250BOYAmt
EOY$4,215,485EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$2,006,337BOYAmt
EOY$1,940,580EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,006,337BOYAmt
EOY$1,940,580EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$6,040,587BOYAmt
EOY$6,156,065EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$399,400ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$435,131NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets-$101,488OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescMUTUAL FUNDSDesc
Book Value$5,067,972BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$5,067,972TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDescAmtAmt
DOLLAR BANK RESERVE PAYABLE$2,362,110
ACCRUED EXPENSES - OTHER$314,554
APPRENTICE & MEMBER FIRM PREMIUM PAYABLE$1,536,674
VACATION AND HOLIDAY PAYABLE$2,147
FieldValueIRS element (for citing)
Total Liability$4,215,485TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$24,263,979TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$435,131NetUnrealizedGainsInvstAmt
Other Revenue$957,118OtherRevenueAmt
Revenue Not Reported$1,392,249RevenueNotReportedAmt
Revenue Subtotal$22,871,730RevenueSubtotalAmt
Other Revenues Not Included$877,371OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$877,371RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$23,749,101TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$24,329,736TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$4,215,485OtherExpensesIncludedAmt
Expenses Not Reported$4,215,485ExpensesNotReportedAmt
Expenses Subtotal$20,114,251ExpensesSubtotalAmt
Other Expenses Not Included$4,034,250OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$4,034,250ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$24,148,501TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:FINANCIAL STATEMENT NOTE 8 - INCOME TAX (EXCERPT) THE ORGANIZATION DID NOT HAVE UNRECOGNIZED TAX LIABILITIES AS OF DECEMBER 31, 2023, AND DOES NOT EXPECT THIS TO CHANGE OVER THE NEXT 12 MONTHS. IN CONNECTION WITH THE ADOPTION OF THIS ACCOUNTING STANDARD, THE ORGANIZATION WILL RECOGNIZE INTEREST AND PENALTIES ACCRUED ON ANY UNRECOGNIZED TAX LIABILITIES AS A COMPONENT OF INCOME TAX EXPENSE. AS OF DECEMBER 31, 2023, THE ORGANIZATION HAS NOT ACCRUED INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS.
PART XI, LINE 2D - OTHER ADJUSTMENTS:ACCRUAL TO CASH ADJUSTMENT - CY
PART XI, LINE 4B - OTHER ADJUSTMENTS:ACCURUAL TO CASH ADJUSTMENT - PY
PART XII, LINE 2D - OTHER ADJUSTMENTS:ACCRUAL TO CASH ADJUSTMENT - CY
PART XII, LINE 4B - OTHER ADJUSTMENTS:ACCRUAL TO CASH ADJUSTMENT - PY

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3CERTAIN ADMINISTRATIVE DUTIES AND BOOKKEEPING SERVICES REGARDING BENEFIT TRUST OPERATIONS WERE DELEGATED IN A WRITTEN AGREEMENT TO POLYCOMP ADMINISTRATIVE SERVICES, INC. CERTAIN OTHER ADMINISTRATIVE/CLERICAL AND APPRENTICE ENROLLMENT ASSISTANCE WERE DELEGATED IN A WRITTEN AGREEMENT TO THE ABC OF SOUTHERN CALIFORNIA CHAPTER INC. THE AGREEMENT OUTLINES VARIOUS HOURLY FEES ASSOCIATED WITH TYPICAL MONTHLY FUNCTIONS AND TIME AND CHARGES RELATED TO TRUST ACTIVITIES.
FORM 990, PART VI, SECTION A, LINE 8BTHERE ARE NO COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11BTHE TRUSTEES ARE PROVIDED COPIES OF THE DRAFT FORM 990 AND 990T FOR REVIEW DURING THE BOARD MEETINGS OR VIA EMAIL.
FORM 990, PART VI, SECTION B, LINE 12CTHE TRUST HAS A CONFLICT OF INTEREST POLICY THAT IS DISTRIBUTED ANNUALLY BY THE ORGANIZATIONS LEGAL COUNSEL TO THE TRUSTEES. THE TRUSTEES ARE REQUIRED TO READ, SIGN AND RETURN THE POLICY WITH ANY POTENTIAL CONFLICT DISCLOSURES TO THE ORGANIZATIONS LEGAL COUNSEL WHO MAINTAINS THE WRITTEN FILE.
FORM 990, PART VI, SECTION C, LINE 19UPON ADVANCE NOTICE, COPIES OF FORM 1023, FORM 990, FORM 990T AND AUDITED FINANCIAL STATEMENTS ARE MADE AVAILABLE FOR ONSIGHT REVIEW AT THE ORGANIZATION'S OFFICE.
FORM 990, PART XI, LINE 9:TAX RETURN ACCRUAL TO CASH ADJUSTMENT - CY -3,258,367. TAX RETURN ACCRUAL TO CASH ADJUSTMENT - PY 3,156,879.
FORM 990, PART XII, LINE 2B AND 2CTHE ORGANIZATION HAVE TRUSTEES THAT ASSUME RESPONSIBLITY FOR THE AUDITED FINANCIAL STATEMENTS. THEY REVIEW AND DISCUSS FINANCIAL STATEMENTS AND ACCOUNTING ISSUES WITH INDEPENDENT AUDITORS UPON BEGINNING AND COMPLETION OF THE ANNUAL AUDIT.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtControlled OrganizationControlledOrganizationInd
ASSOCIATED BUILDERS & CONTRACTORS OF SOUTHERN CALIFORNIA INC
1400 N KELLOGG DRIVEANAHEIMCA92807952893577CHAMPION FREE ENTERPRISE IN CONTRUCTION INDUSTRY WHILE ELIMINATING BARRIERSCA501(C)(6)0
ABC SOUTHERN CALIFORNIA INC MERIT TRAINING TRUST FUND
1400 N KELLOGG DRIVEANAHEIMCA92807731692659PROVIDE APPRENTICESHIP TRAINING AND JOURNEYMEN UPGRADE TRAINING PROGRAMCA501(C)(5)0
ABC LOS ANGELESVENTURA MERIT TRAINING TRUST FUND
1400 N KELLOGG DRIVEANAHEIMCA92807833530096PROVIDE APPRENTICESHIP TRAINING AND JOURNEYMEN UPGRADE TRAINING PROGRAMCA501(C)(5)0

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1SEE ATTACHED SCHEDULEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1ABC OF SOUTHERN CALIFORNIA CHAPTER INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeMTransactionTypeTxt
Involved$16,103InvolvedAmt

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