ABC INSTITUTE INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- ABC INSTITUTE INC (EIN 30-0649671)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-15
- IRS object ID
- 202541359349309329
- Schema version
- 2023v6.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-15T14:19:07-04:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 260547877 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KSDT & CO LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9300 S DADELAND BLVD STE 600 | AddressLine1Txt |
| City | MIAMI | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 331562721 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 300649671 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ABC INSTITUTE INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ABCI | BusinessNameControlTxt |
| Phone | 5617375568 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3730 COCONUT CREEK PKWY SUITE 180 | AddressLine1Txt |
| City | COCONUT CREEK | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33066 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PETER DYGA | PersonNm |
| Person Title | PRESIDENT & CEO | PersonTitleTxt |
| Phone | 5617375568 | PhoneNum |
| Signature | 2024-05-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RICH SHAVELL | PreparerPersonNm |
| PTIN | P00286680 | PTIN |
| Phone | 3056703370 | PhoneNum |
| Preparation | 2025-05-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | PETER DYGA | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3730 COCONUT CREEK PKWY SUITE 200 | AddressLine1Txt |
| City | COCONUT CREEK | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33066 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,531,808 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.WETRAIN.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2010 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | WE RECRUIT, EDUCATE, AND TRAIN THE SKILLED WORKFORCE THAT DRIVES THE CONSTRUCTION INDUSTRY FORWARD. | ActivityOrMissionDesc |
| Voting Members Governing Body | 17 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 17 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $728,570 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,811,417 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,817,703 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,720,391 | CYProgramServiceRevenueAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $2,546,273 | PYTotalRevenueAmt |
| CY Total Revenue | $3,531,808 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $727,151 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $805,598 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,866,619 | PYOtherExpensesAmt |
| CY Other Expenses | $2,137,570 | CYOtherExpensesAmt |
| PY Total Expenses | $2,593,770 | PYTotalExpensesAmt |
| CY Total Expenses | $2,943,168 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$47,497 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $588,640 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,144,231 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,934,222 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $170,714 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $372,065 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $973,517 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,562,157 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO DEVELOP AND IMPROVE EDUCATION AND TRAINING IN THE CONSTRUCTION INDUSTRY AT ALL LEVELS, IN SOUTH FLORIDA AND BEYOND. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,798,881 | ExpenseAmt |
| Revenue | $1,720,391 | RevenueAmt |
| Desc | ABC INSTITUTE PROVIDES EDUCATIONAL SERVICES TO THE CONSTRUCTION INDUSTRY THROUGH PRE-APPRENTICESHIPS, APPRENTICESHIPS, CRAFT TRAINING, SAFETY EDUCATION, AND MANAGERIAL TRAINING. THESE PROGRAMS INCREASE THE AVAILABILITY OF QUALIFIED WORKERS IN THE CONSTRUCTION INDUSTRY, EDUCATE WORKERS IN THE INDUSTRY ON OSHA SAFETY STANDARDS AND PROCEDURES, AND PROVIDE CONSTRUCTION INDUSTRY MANAGERS WITH THE REQUIRED C.E.U. CREDITS NEEDED FOR LICENSING AND THE TOOLS TO FURTHER THEIR CAREERS IN THE CONSTRUCTION INDUSTRY. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ABC INSTITUTE PROVIDES EDUCATIONAL SERVICES TO THE CONSTRUCTION INDUSTRY THROUGH PRE-APPRENTICESHIPS, APPRENTICESHIPS, CRAFT TRAINING, SAFETY EDUCATION, AND MANAGERIAL TRAINING. THESE PROGRAMS INCREASE THE AVAILABILITY OF QUALIFIED WORKERS IN THE CONSTRUCTION INDUSTRY, EDUCATE WORKERS IN THE INDUSTRY ON OSHA SAFETY STANDARDS AND PROCEDURES, AND PROVIDE CONSTRUCTION INDUSTRY MANAGERS WITH THE REQUIRED C.E.U. CREDITS NEEDED FOR LICENSING AND THE TOOLS TO FURTHER THEIR CAREERS IN THE CONSTRUCTION INDUSTRY. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,798,881 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (true) | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 2 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 17 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 17 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PETER DYGA | PersonNm |
| Phone | 9549840075 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3730 COCONUT CREEK PKWY SUITE 200 | AddressLine1Txt |
| City | COCONUT CREEK | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33066 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| PETER DYGA | |||||||
| PRESIDENT & | 20.00 | 20.00 | Yes (X) | Yes (X) | $94,500 | $94,500 | $0 |
| TIMOTHY BARGES | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| DANIEL PAULUS | |||||||
| CHAIRMAN | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| SEBASTIAN FONNEGRA | |||||||
| CHAIR ELECT | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| DENNIS LEMONS | |||||||
| TREASURER | 0.25 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MICHAEL BOND | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| GUS GARCIA | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| CHRISSY HEALEY | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| KEVIN KORNAHRENS | |||||||
| DIRECTOR | 0.25 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| RUDY LIERENA | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| PHIL LONDON | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| ISRAEL SILVA | |||||||
| CHAIR ELECT | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| DARRYL MERIGLIANO | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| JENNIFER TAKA | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| JUSTIN DUVERNOIS | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| SAM WILCOX | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| JOSEPH YOUNG | |||||||
| DIRECTOR | 0.25 | Yes (X) | $0 | $0 | $0 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $94,500 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $94,500 | TotReportableCompRltdOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $1,587,461 | GovernmentGrantsAmt |
| All Other Contributions | $223,956 | AllOtherContributionsAmt |
| Total Contributions | $1,811,417 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | APPRENTICESHIP | Desc |
| Total Revenue Column | $1,720,391 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,720,391 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,720,391 | TotalProgramServiceRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,531,808 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,720,391 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $731,722 | TotalAmt |
| Management And General | $731,722 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,840 | TotalAmt |
| Management And General | $26,840 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,036 | TotalAmt |
| Management And General | $47,036 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,500 | TotalAmt |
| Management And General | $22,500 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,795,701 | TotalAmt |
| Program Services | $1,795,701 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,132 | TotalAmt |
| Management And General | $46,132 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,427 | TotalAmt |
| Management And General | $54,427 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,687 | TotalAmt |
| Management And General | $4,687 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,275 | TotalAmt |
| Management And General | $15,275 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,468 | TotalAmt |
| Management And General | $7,468 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,180 | TotalAmt |
| Program Services | $3,180 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $87,567 | TotalAmt |
| Management And General | $87,567 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|
| CONSULTANT | $81,915 | $81,915 |
| AUTOMOBILE & TRUCK | $13,083 | $13,083 |
| MAINTENANCE | $3,291 | $3,291 |
| $1,000 | $1,000 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,344 | TotalAmt |
| Management And General | $1,344 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,943,168 | TotalAmt |
| Program Services | $1,798,881 | ProgramServicesAmt |
| Management And General | $1,144,287 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $905,250 | BOYAmt |
| EOY | $337,227 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,595 | BOYAmt |
| EOY | $1,430,727 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,900 | BOYAmt |
| EOY | $20,900 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,413 | BOYAmt |
| EOY | $74,977 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $111,201 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $52,400 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $59,367 | BOYAmt |
| EOY | $58,801 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $71,706 | BOYAmt |
| EOY | $11,590 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,144,231 | BOYAmt |
| EOY | $1,934,222 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $89,739 | BOYAmt |
| EOY | $37,782 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $147,579 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $80,975 | BOYAmt |
| EOY | $186,704 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $170,714 | BOYAmt |
| EOY | $372,065 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $973,517 | BOYAmt |
| EOY | $1,562,157 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $973,517 | BOYAmt |
| EOY | $1,562,157 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,144,231 | BOYAmt |
| EOY | $1,934,222 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $588,640 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | false | VolunteersInd |
| Paid Staff Or Management | Yes (true) | PaidStaffOrManagementInd |
| Media Advertisements | false | MediaAdvertisementsInd |
| Mailings Members | false | MailingsMembersInd |
| Publications Or Broadcast | false | PublicationsOrBroadcastInd |
| Grants Other Organizations | false | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | Yes (true) | DirectContactLegislatorsInd |
| Direct Contact Legislators | $167,020 | DirectContactLegislatorsAmt |
| Rallies Demonstrations | false | RalliesDemonstrationsInd |
| Other Activities | false | OtherActivitiesInd |
| Total Lobbying Expenditures | $167,020 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | false | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE C, PART II-B, LINE 1 | FormAndLineReferenceDesc |
| Explanation | ABC INSTITUTE REIMBURSES A PORTION OF A RELATED ORGANIZATION'S PERSONNEL COSTS TO LOBBY FOR APPRENTICESHIP/WORKFORCE DEVELOPMENT FUNDING AND POLICY CHANGES. | ExplanationTxt |
Schedule D IRS990ScheduleD
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $111,201 | OtherCostOrOtherBasisAmt |
| Depreciation | $52,400 | DepreciationAmt |
| Book Value | $58,801 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $58,801 | TotalBookValueLandBuildingsAmt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | false | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | false | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, LINE 3 | FormAndLineReferenceDesc |
| Explanation | POLICY IS DISCLOSED IN PRINT BROCHURES AND THROUGHOUT THE APPLICATION AND REGISTRATION PROCESSES. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PETER DYGA | PersonNm |
| Title | PRESIDENT & CEO | TitleTxt |
| Base Compensation Filing Org | $94,500 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $94,500 | CompensationBasedOnRltdOrgsAmt |
| Total Compensation Filing Org | $94,500 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $94,500 | TotalCompensationRltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE J, PAGE 1, PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | ASSOCIATED BUILDERS & CONTRACTORS FLORIDA EAST COAST CHAPTER, INC.'S BOARD OF DIRECTORS DETERMINES CEO'S SALARY. AN EMPLOYMENT AGREEMENT IS SIGNED. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 4D | ABC INSTITUTE PROVIDES EDUCATIONAL SERVICES TO THE CONSTRUCTION INDUSTRY THROUGH PRE-APPRENTICESHIPS, APPRENTICESHIPS, CRAFT TRAINING, SAFETY EDUCATION, AND MANAGERIAL TRAINING. THESE PROGRAMS INCREASE THE AVAILABILITY OF QUALIFIED WORKERS IN THE CONSTRUCTION INDUSTRY, EDUCATE WORKERS IN THE INDUSTRY ON OSHA SAFETY STANDARDS AND PROCEDURES, AND PROVIDE CONSTRUCTION INDUSTRY MANAGERS WITH THE REQUIRED C.E.U. CREDITS NEEDED FOR LICENSING AND THE TOOLS TO FURTHER THEIR CAREERS IN THE CONSTRUCTION INDUSTRY. |
| FORM 990, PAGE 6, PART VI, LINE 11B | A COPY OF FORM 990 AND THE RELATED SCHEDULE ARE PROVIDED TO THE BOARD TO REVIEW PRIOR TO THE FILING OF THE FORM. |
| FORM 990, PAGE 6, PART VI, LINE 12C | EACH DIRECTOR SHALL DISCLOSE TO THE BOARD OF DIRECTORS ANY DUALITY OF INTEREST OR POSSIBLE CONFLICT OF INTEREST WHENEVER THE DUALITY OR CONFLICT PERTAINS TO A MATTER BEING CONSIDERED BY THE BOARD OF DIRECTORS. ANY DIRECTOR HAVING DUALITY OF INTEREST OR CONFLICT OF INTEREST ON ANY MATTER SHALL ABSTAIN FROM VOTING ON THE MATTER; SHALL NOT BE COUNTED IN DETERMINING THE QUORUM FOR THE VOTE ON THE MATTER; AND THE PARTICULARS OF THIS SITUATION SHALL BE INCLUDED IN THE MEETING MINUTES. |
| FORM 990, PAGE 6, PART VI, LINE 15A | COMPENSATION FOR ABC INSTITUTE TOP MANAGEMENT IS REVIEWED BY THE PRESIDENT AND CEO ANNUALLY IN CONJUNCTION WITH AN ANNUAL PERFORMANCE REVIEW. |
| FORM 990, PAGE 6, PART VI, LINE 15B | COMPENSATION FOR ABC INSTITUTE KEY EMPLOYEES ARE REVIEWED BY THE PRESIDENT AND CEO ANNUALLY IN CONJUNCTION WITH AN ANNUAL PERFORMANCE REVIEW. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION PROVIDES COPIES OF FORM 990 UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | SPONSORSHIP EXPENSES 222,268 0 0 APPRENTICESHIP APPRENTICESHIP EXPENSES 1,565,988 0 0 0 0 0 SAFETY TRAINING SAFETY TRAINING EXPENSES 7,445 0 0 TOTAL 1,795,701 0 0 |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ASSOCIATED BUILDERS & CONTRACTORS | BusinessNameLine1Txt |
| Business Name Line2 | FLORIDA EAST COAST CHAPTER INC | BusinessNameLine2Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3730 COCONUT CREEK PKWY SUITE 200 | AddressLine1Txt |
| City | COCONUT CREEK | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33066 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 591216595 | EIN |
| Primary Activities | ASSOC. | PrimaryActivitiesTxt |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Exempt Code Section | 501C6 | ExemptCodeSectionTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (true) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (true) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (4 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| ABC FL EAST COAST CHAPTER INC | ||
| J | $313,098 | FMV |
| ABC FL EAST COAST CHAPTER INC | ||
| L | $302,337 | FMV |
| ABC FL EAST COAST CHAPTER INC | ||
| O | $1,519,503 | FMV |
| ABC FL EAST COAST CHAPTER INC | ||
| Q | $2,211,873 | FMV |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE R | FormAndLineReferenceDesc |
| Explanation | ABC FL EAST COAST CHAPTER, INC'S PRIMARY ACTIVITY - TO ACCUMULATE & ARTICULATE CONSTRUCTION STANDARDS, TRENDS IN TECHNICAL STANDARDS AND NEW METHODS OF CONSTRUCTION. ABC FL EAST COAST CHAPTER, INC IS EXEMPT UNDER CODE SECTION 501(C)(6). | ExplanationTxt |
Comments