ASSOCIATED BUILDERS & CONTRACTORS INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: ASSOCIATED BUILDERS & CONTRACTORS INC (EIN 33-6227695)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-11-13
IRS object ID: 202333179349311703
Schema version: 2022v5.0
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
Form 990
Schedule D
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-11-13T18:19:36-06:00	ReturnTs
Tax Period End	2022-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	814693463	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	JHS TAX & CONSULTING	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 9500	AddressLine1Txt
City	DANVILLE	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	945260195	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	336227695	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ABC OF SOUTHERN CALIFORNIA BENEFIT	BusinessNameLine1Txt
Business Name Line2	TRUST FUND WELFARE BENEFIT PLAN	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	ABCO	BusinessNameControlTxt
Phone	7147793199	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1400 NORTH KELLOGG DRIVE SUITE A	AddressLine1Txt
City	ANAHEIM	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92807	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	RICHARD A DEISHER	PersonNm
Person Title	CHAIRMAN	PersonTitleTxt
Phone	7147793199	PhoneNum
Signature	2023-11-07	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	RICHARD	PersonFirstNm
Person Last	DEISHER	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JAMES F KEPKE	PreparerPersonNm
PTIN	P00043916	PTIN
Phone	9258201821	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	RICHARD A DEISHER	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1400 N KELLOGG DR SUITE A	AddressLine1Txt
City	ANAHEIM	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92807	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$24,843,321	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Trust	Yes (X)	TypeOfOrganizationTrustInd
Formation	1998	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE HEALTH BENEFITS FOR PARTICIPANTS AND THEIR COVERED DEPENDENTS.	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$163,054	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$22,495,572	PYProgramServiceRevenueAmt
CY Program Service Revenue	$23,569,056	CYProgramServiceRevenueAmt
PY Investment Income	$194,195	PYInvestmentIncomeAmt
CY Investment Income	$104,635	CYInvestmentIncomeAmt
PY Other Revenue	$47,232	PYOtherRevenueAmt
CY Other Revenue	$39,822	CYOtherRevenueAmt
PY Total Revenue	$22,736,999	PYTotalRevenueAmt
CY Total Revenue	$23,713,513	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$20,751,520	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$22,257,852	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,997,381	PYOtherExpensesAmt
CY Other Expenses	$2,088,809	CYOtherExpensesAmt
PY Total Expenses	$22,748,901	PYTotalExpensesAmt
CY Total Expenses	$24,346,661	CYTotalExpensesAmt
PY Revenues Less Expenses	-$11,902	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$633,148	CYRevenuesLessExpensesAmt
Total Assets BOY	$7,211,666	TotalAssetsBOYAmt
Total Assets EOY	$6,040,587	TotalAssetsEOYAmt
Total Liabilities BOY	$4,143,309	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$4,034,250	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$3,068,357	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,006,337	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE HEALTH BENEFITS FOR PARTICIPANTS AND THEIR COVERED DEPENDENTS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	PROVIDED HEALTH BENEFITS FOR 2363 PARTICIPANTS AND THEIR COVERED DEPENDENTS.	Desc
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	0	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (1)	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	3	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	8	GoverningBodyVotingMembersCnt
Independent Voting Member	8	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	0	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	POLYCOMP ADMINISTRATIVE SERVICES	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8005724122	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	530 B STREET SUITE 900	AddressLine1Txt
City	SAN DIEGO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92101	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
RICHARD VSMILEY
TRUSTEE	1.00	Yes (X)	$0	$0	$0
RICHARD ADEISHER
CHAIRMAN	1.00	Yes (X)	$0	$0	$0
JAMES KERR
SECRETARY/TRUSTEE	1.00	Yes (X)	$0	$0	$0
DOUG LYVERS
TRUSTEE	1.00	Yes (X)	$0	$0	$0
JON KRYSTAFIK
TRUSTEE	1.00	Yes (X)	$0	$0	$0
JOSHUA REYES
TRUSTEE	1.00	Yes (X)	$0	$0	$0
BRIAN AKERLEY
TRUSTEE	1.00	Yes (X)	$0	$0	$0
ROBERT STUART
TRUSTEE	1.00	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS	900099	$23,425,082	$23,425,082
EMPLOYEE CONTRIBUTIONS	900099	$143,974	$143,974

Field	Value	IRS element (for citing)
Total Program Service Revenue	$23,569,056	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$163,054	TotalRevenueColumnAmt
Unrelated Business Revenue	$163,054	UnrelatedBusinessRevenueAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$1,071,389	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$1,129,808	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$58,419	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$58,419	TotalRevenueColumnAmt
Related Or Exempt Func Income	-$58,419	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	LATE FEES & PENALTIES	Desc
Business	900099	BusinessCd
Total Revenue Column	$39,822	TotalRevenueColumnAmt
Related Or Exempt Func Income	$39,822	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$39,822	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$23,713,513	TotalRevenueColumnAmt
Related Or Exempt Func Income	$23,550,459	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$163,054	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$22,257,852	TotalAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$26,355	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$181,635	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$45,520	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$15,627	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$9,353	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$11,585	TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt
BROKERS FEES	$1,148,697
ADMINISTRATIVE SERVICES	$633,996
GENERAL AND ADMINISTRAT	$16,041

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$24,346,661	TotalAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,379,278	BOYAmt
EOY	$656,339	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$884,002	BOYAmt
EOY	$872,181	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$3,924	BOYAmt
EOY	$5,190	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$4,944,462	BOYAmt
EOY	$4,506,877	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$7,211,666	BOYAmt
EOY	$6,040,587	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$7,793	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$4,135,516	BOYAmt
EOY	$4,034,250	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$4,143,309	BOYAmt
EOY	$4,034,250	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$3,068,357	BOYAmt
EOY	$2,006,337	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,068,357	BOYAmt
EOY	$2,006,337	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$7,211,666	BOYAmt
EOY	$6,040,587	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$633,148	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$527,376	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$98,504	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

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

Other Securities OtherSecuritiesGrp

Field	Value	IRS element (for citing)
Desc	MUTUAL FUNDS	Desc
Book Value	$4,506,877	BookValueAmt
Method Valuation	F	MethodValuationCd

Field	Value	IRS element (for citing)
Total Book Value Securities	$4,506,877	TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDesc	AmtAmt
DOLLAR BANK RESERVE PAYABLE	$2,176,743
ACCRUED EXPENSES - OTHER	$308,175
APPRENTICE & MEMBER FIRM PREMIUM PAYABLE	$1,547,838
VACATION AND HOLIDAY PAYABLE	$1,494

Field	Value	IRS element (for citing)
Total Liability	$4,034,250	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$23,175,582	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$527,376	NetUnrealizedGainsInvstAmt
Other Revenue	$877,371	OtherRevenueAmt
Revenue Not Reported	$349,995	RevenueNotReportedAmt
Revenue Subtotal	$22,825,587	RevenueSubtotalAmt
Other Revenues Not Included	$887,926	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$887,926	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$23,713,513	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$24,237,602	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$4,034,250	OtherExpensesIncludedAmt
Expenses Not Reported	$4,034,250	ExpensesNotReportedAmt
Expenses Subtotal	$20,203,352	ExpensesSubtotalAmt
Other Expenses Not Included	$4,143,309	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$4,143,309	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$24,346,661	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART X, LINE 2:	FINANCIAL STATEMENT NOTE 8 - INCOME TAX (EXCERPT) THE ORGANIZATION DID NOT HAVE UNRECOGNIZED TAX LIABILITIES AS OF DECEMBER 31, 2022, 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, 2022, 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 ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	CERTAIN 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 8B	THERE ARE NO COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11B	THE 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 12C	THE 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 19	UPON 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 -3,156,879. TAX RETURN ACCRUAL TO CASH ADJUSTMENT - PY 3,255,383.
FORM 990, PART XII, LINE 2B AND 2C	THE 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/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Controlled OrganizationControlledOrganizationInd
ASSOCIATED BUILDERS & CONTRACTORS OF SOUTHERN CALIFORNIA INC
1400 N KELLOGG DRIVE	ANAHEIM	CA	92807	952893577	CHAMPION FREE ENTERPRISE IN CONTRUCTION INDUSTRY WHILE ELIMINATING BARRIERS	CA	501(C)(6)	0
ABC SOUTHERN CALIFORNIA INC MERIT TRAINING TRUST FUND
1400 N KELLOGG DRIVE	ANAHEIM	CA	92807	731692659	PROVIDE APPRENTICESHIP TRAINING AND JOURNEYMEN UPGRADE TRAINING PROGRAM	CA	501(C)(5)	0
ABC LOS ANGELESVENTURA MERIT TRAINING TRUST FUND
1400 N KELLOGG DRIVE	ANAHEIM	CA	92807	833530096	PROVIDE APPRENTICESHIP TRAINING AND JOURNEYMEN UPGRADE TRAINING PROGRAM	CA	501(C)(5)	0

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	SEE ATTACHED SCHEDULE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	Yes (1)	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	ABC OF SOUTHERN CALIFORNIA CHAPTER INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Transaction Type	M	TransactionTypeTxt
Involved	$26,355	InvolvedAmt

ASSOCIATED BUILDERS & CONTRACTORS INC: Form 990, tax year 2022

Return header ReturnHeader

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Preparer US Address PreparerUSAddress

Filer Filer

Business Name BusinessName

US Address USAddress

Business Officer BusinessOfficerGrp

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Preparer Person PreparerPersonGrp

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Form 990 IRS990

US Address USAddress

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

US Address USAddress

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

Investment Income InvestmentIncomeGrp

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Gain Or Loss GainOrLossGrp

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Other Revenue Misc OtherRevenueMiscGrp

Total Revenue TotalRevenueGrp

Benefits To Members BenefitsToMembersGrp

Fees For Services Management FeesForServicesManagementGrp

Fees For Services Legal FeesForServicesLegalGrp

Fees For Services Accounting FeesForServicesAccountingGrp

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Conferences Meetings ConferencesMeetingsGrp

Insurance InsuranceGrp

Other Expenses OtherExpensesGrp (3 entries)

Total Functional Expenses TotalFunctionalExpensesGrp

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Accounts Receivable AccountsReceivableGrp

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Investments Other Securities InvestmentsOtherSecuritiesGrp

Total Assets TotalAssetsGrp

Deferred Revenue DeferredRevenueGrp

Other Liabilities OtherLiabilitiesGrp

Total Liabilities TotalLiabilitiesGrp

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FS Audited Basis FSAuditedBasisGrp

Schedule D IRS990ScheduleD

Other Securities OtherSecuritiesGrp

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

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