2015-11-05T10:49:46-06:00 2015-06-30 390912608 HAWKINS ASH CPAS LLP 500 S SECOND STREET SUITE 200 LA CROSSE WI 54601 990 2014-07-01 391633896 ASSOC BUILDERS & CONTRACTORS OF WIINC APPRENTICESHIP & TRAINING TRUST FUND ASSO 6082445883 5330 WALL STREET MADISON WI 53718 WAYNE BELANGER DIRECTOR OF EDUCATION 6082445883 2015-10-30 1 SANDRA JENSEN P01468300 6087847737 2014 2016-03-07 17:11:31Z WAYNE BELANGER 5330 WALL STREET MADISON WI 53718 1773232 0 X WWW.ABCWI/APPRENTICESHIP.ORG X 1988 WI THE PURPOSE OF THE TRUST IS TO FUND A BONA FIDE APPROVED APPRENTICESHIP TRAINING PROGRAMS AND ANY OTHER TRAINING PROGRAMS ESTABLISHED BY ASSOCIATED BUILDERS AND CONTRACTORS OF WISCONSIN, INC. TO ASSIST IN THE TRAINING AND DEVELOPMENT OF INDIVIDUALS WHO DESIRE TO ACQUIRE SKILLS AND INCREASE THEIR CAPABILITIES AS EMPLOYEES OR SUPERVISORS WITHIN THE CONSTRUCTION INDUSTRY. THE TRUST ALSO FUNDS OTHER TRAINING PROGRAMS THAT MEET THE PURPOSES OF THE TRUST. 6 6 0 271 0 0 11621 64852 1294161 1462257 9538 10517 43351 47553 1358671 1585179 0 0 0 0 0 0 0 0 0 1367253 1510024 1367253 1510024 -8582 75155 2922965 3367628 1769610 2141244 1153355 1226384 X THE PURPOSE OF THE TRUST IS TO FUND A BONA FIDE APPROVED APPRENTICESHIP TRAINING PROGRAMS AND ANY OTHER TRAINING PROGRAMS ESTABLISHED BY ASSOCIATED BUILDERS AND CONTRACTORS OF WISCONSIN, INC. TO ASSIST IN THE TRAINING AND DEVELOPMENT OF INDIVIDUALS WHO DESIRE TO ACQUIRE SKILLS AND INCREASE THEIR CAPABILITIES AS EMPLOYEES OR SUPERVISORS WITHIN THE CONSTRUCTION INDUSTRY. THE TRUST ALSO FUNDS OTHER TRAINING PROGRAMS THAT MEET THE PURPOSES OF THE TRUST. 0 0 1387052 1490064 THE ORGANIZATION PROVIDES EDUCATIONAL PROGRAMS INCLUDING THOSE ASSOCIATED WITH THE DAVIS BACON AND THE APPRENTICESHIP PROGRAMS FOR CONTRACTORS AND BUILDERS. THE ORGANIZATION SERVED APPROXIMATELY 990 APPRENTICES AND PROVIDED EDUCATION COURSES TO 478 NON-APPRENTICE INDIVIDUALS. 1387052 1 1 0 0 0 0 0 0 1 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 4 0 1 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X THE ORGANIZATION 6082445883 5330 WALL STREET MADISON WI 53718 TOM MALESEVICH TRUSTEE 2.00 X X 0 0 0 DAVE JONES SECRETARY 2.00 X X 0 0 0 TOM DERRICK CHAIRMAN 2.00 X 0 0 0 BOB ENGLER TRUSTEE 2.00 X 0 0 0 ROGER THIMM TREASURER 2.00 X X 0 0 0 JACK VOGEL TRUSTEE 2.00 X 0 0 0 WAYNE BELANGER DIRECTOR OF EDUCATION 40.00 X 84660 0 17251 84660 0 17251 0 0 0 0 0 64852 50000 64852 COURSE FEES 611600 1352882 1352882 SEMINAR INCOME 611600 62265 62265 RENTAL INCOME 531120 47110 47110 1462257 8022 8022 27397 7651 19746 19746 19746 182897 180402 2495 2495 2495 SKILL COMPETITION AND 611600 21720 21720 MISCELLANEOUS 900099 6087 6087 27807 1585179 1490064 0 30263 X 168358 159940 8418 26370 26370 21347 21347 1610 1610 357578 340047 17531 6404 6404 35982 35982 37045 36295 750 3190 3190 24581 24581 86389 86389 TUITION EXPENSE 430966 430966 CLASSROOM BOOKS & SUPPL 139717 139717 TRAINING AND DEVELOPMEN 44457 44457 REPAIRS AND MAINTENANCE 41410 41242 168 84620 64003 20617 1510024 1387052 122972 0 54647 64512 1478673 1985315 10807 13645 0 4041 1918907 838573 1160812 1080334 203633 206431 14393 13350 2922965 3367628 80995 99031 937630 1710689 15667 15667 385318 857 350000 315000 1769610 2141244 X 1048454 1122331 104901 104053 1153355 1226384 2922965 3367628 75155 -2126 0 X X 0 0 0 X 43479 42250 311728 11621 64852 473930 1598122 1227839 1215379 1322074 1490064 6853478 1641601 1270089 1527107 1333695 1554916 7327408 0 0 0 7327408 39155 43041 40473 35668 35419 193756 39155 43041 40473 35668 35419 193756 1680756 1313130 1567580 1369363 1590335 7521164 0.97420 0.97430 0.02580 0.02570 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 1396090 499257 896833 124390 123882 508 398427 215434 182993 1080334 LEASE PAYABLE TO AFFILIATE 315000 315000 X 1590704 -2126 7651 5525 1585179 0 1585179 1517675 7651 7651 1510024 0 1510024 PART IV, LINE 2B: SECURITY DEPOSITS PART X, LINE 2: U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT AS OF JUNE 30, 2015, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS, HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION WILL RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IF INCURRED. THE ORGANIZATION IS NO LONGER SUBJECT TO FEDERAL TAX EXAMINATION BY TAX AUTHORITIES FOR YEARS BEFORE 2012 AND STATE EXAMINATION FOR YEARS BEFORE 2011. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 7,651. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 7,651. X FORGIVENESS OF RECEIVABLE 1 50000 FAIR VALUE 0 0 0 FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION HAS AN AGREEMENT WITH AN AFFLIATE, ASSOCIATED BUILDERS AND CONTRACTORS OF WISCONSIN,INC. TO PROVIDE MANAGEMENT AND EMPLOYEE SERVICES. FORM 990, PART VI, SECTION B, LINE 11 THE BOARD RELIES ON THE DIRECTOR OF EDUCATION AND THE BOARD TREASURER TO REVIEW THE 990. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES THAT ALL TRUSTEES FILL OUT A NEW CONFLICT OF INTEREST FORM AT THE FIRST MEETING OF THE YEAR. FORM 990, PART VI, SECTION B, LINE 15A THE DIRECTOR OF EDUCATION'S SALARY IS DETERMINED THROUGH A REVIEW PROCESS BY THE PRESIDENT OF ASSOCIATED BUILDERS & CONTRACTORS OF WISCONSIN, INC., WITH OVERSIGHT AND APPROVAL FROM THE ORGANIZATION'S BOARD OF TRUSTEE'S. ALL OF THE ORGANIZATION'S LABOR IS CONTRACTED THROUGH A SERVICE AGREEMENT WITH ASSOCIATED BUILDERS & CONTRACTORS OF WISCONSIN, INC. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES THESE DOCUMENTS AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER FEES FOR SERVICES: PROGRAM SERVICE EXPENSES 340,047. MANAGEMENT AND GENERAL EXPENSES 17,531. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 357,578. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.