2013-11-01T10:20:36-05:00 2013-06-30 390912608 HAWKINS ASH CPAS LLP 500 S SECOND STREET SUITE 200 LA CROSSE WI 54601 990 2012-07-01 391633896 ASSOC BUILDERS & CONTRACTORS OF WIINC APPRENTICESHIP & TRAINING TRUST FUND ASSO 6082445883 5330 WALL STREET MADISON WI 53718 WAYNE BELANGER 6082445883 2013-10-30 1 ABE LEIS P00730777 6087847737 2012 2015-11-30 17:44:51Z WAYNE BELANGER 5330 WALL STREET MADISON WI 53718 1678536 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 0 110 0 0 42250 311728 1202509 1191249 47467 14104 40475 39864 1332701 1556945 0 0 0 0 0 0 0 0 0 1300635 1304505 1300635 1304505 32066 252440 2295515 2800271 1396034 1650287 899481 1149984 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 1210432 1215379 THE ORGANIZATION PROVIDES EDUCATIONAL PROGRAMS INCLUDING THOSE ASSOCIATED WITH THE DAVIS BACON AND THE APPRENTICESHIP PROGRAMS FOR CONTRACTORS AND BUILDERS. THE ORGANIZATION SERVED APPROXIMATELY 983 APPRENTICES AND PROVIDED EDUCATION COURSES TO 197 NON-APPRENTICE INDIVIDUALS. 1210432 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 0 0 0 0 0 0 0 0 0 1 5 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 2.00 X X 0 0 0 DAN ZIGNEGO 2.00 X X 0 0 0 DAVE JONES 2.00 X X 0 0 0 TOM DERRICK 2.00 X 0 0 0 TAMMY MEYERS 2.00 X 0 0 0 BOB ENGLER 2.00 X 0 0 0 WAYNE BELANGER 40.00 X 81000 0 15226 81000 0 15226 0 0 0 0 0 298454 13274 311728 COURSE FEES 611600 1077091 1077091 SEMINAR INCOME 611600 68458 68458 RENTAL INCOME 531120 45700 45700 1191249 14164 14164 26309 10575 15734 15734 15734 110956 111016 -60 -60 -60 SKILL COMPETITION AND 611600 20442 20442 MISCELLANEOUS 900099 3688 3688 24130 1556945 1215379 0 29838 X 147820 140429 7391 9888 9888 18248 18248 2471 2471 331217 314910 16307 8332 8332 31603 31603 38340 37204 1136 2300 2300 26754 26754 84421 84421 TUITION EXPENSE 321521 321521 CLASSROOM BOOKS & SUPPL 124643 124643 TRAINING AND DEVELOPMEN 53283 53283 REPAIRS AND MAINTENANCE 30178 30065 113 73486 61550 11936 1304505 1210432 94073 0 45897 93217 1016260 1224776 6797 16174 194387 0 1910407 659307 1007675 1251100 194492 24499 20512 2295515 2800271 84505 90335 533204 782989 15667 15667 462658 436296 300000 325000 1396034 1650287 X 794870 1044204 104611 105780 899481 1149984 2295515 2800271 252440 -1937 0 X X 0 1 X 1 0 X 14392 40831 43479 42250 311728 452680 1645484 1642400 1598122 1227839 1215379 7329224 1659876 1683231 1641601 1270089 1527107 7781904 0 0 0 7781904 90476 38200 39155 43041 40473 251345 90476 38200 39155 43041 40473 251345 1750352 1721431 1680756 1313130 1567580 8033249 0.96870 0.96430 0.03130 0.03570 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 1396724 428333 968391 124390 109223 15167 389293 121751 267542 1251100 LEASE PAYABLE TO AFFILIATE 325000 325000 X 1565583 -1937 10575 8638 1556945 0 1556945 1315080 10575 10575 1304505 0 1304505 PART IV, LINE 2B: SECURITY DEPOSITS DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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, 2013, 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 2009 AND STATE EXAMINATION FOR YEARS BEFORE 2008. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 10,575. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 10,575. 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. OTHER FEES FORM 990, PART IX, LINE 11G OTHER FEES FOR SERVICES: PROGRAM SERVICE EXPENSES 314,910. MANAGEMENT AND GENERAL EXPENSES 16,307. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 331,217. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.