PRE-APPRENTICESHIP CONSTRUCTION TRAINING INC: Form 990EZ, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
PRE-APPRENTICESHIP CONSTRUCTION TRAINING INC (EIN 33-2918649)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-03-12
IRS object ID
202640719349200124
Schema version
2025v4.0
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

FieldValueIRS element (for citing)
Return2026-03-12T09:51:05-07:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN800867011PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Mastro & Associates CPAsBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line16740 N West Avenue Suite 103AddressLine1Txt
CityFresnoCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93711ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN332918649EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PRE-APPRENTICESHIP CONSTRUCTIONBusinessNameLine1Txt
Business Name Line2TRAINING INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlPRE-BusinessNameControlTxt
Phone5594570894PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15410 E HOME AVEAddressLine1Txt
CityFRESNOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93727ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCHARLES RIOJASPersonNm
Person TitleCFOPersonTitleTxt
Signature2026-03-12SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBrian McCrearyPreparerPersonNm
PTINP01805837PTIN
Phone5594491040PhoneNum
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Initial ReturnYes (X)InitialReturnInd
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Website AddressN/AWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$108,084GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$50,000ContributionsGiftsGrantsEtcAmt
Program Service Revenue$58,079ProgramServiceRevenueAmt
Investment Income$5InvestmentIncomeAmt
Cost Or Other Basis Expense Sale$0CostOrOtherBasisExpenseSaleAmt
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Special Events Direct Expenses$0SpecialEventsDirectExpensesAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt
Total Revenue$108,084TotalRevenueAmt
Other Expenses Total$46,458OtherExpensesTotalAmt
Total Expenses$46,458TotalExpensesAmt
Excess Or Deficit For Year$61,626ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances EOY$61,626NetAssetsOrFundBalancesEOYAmt

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
EOY$61,626EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$61,626EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$61,626EOYAmt
FieldValueIRS element (for citing)
Primary Exempt PurposeTHE SPECIFIC AND PRIMARY PURPOSES OF THIS CORPORATION ARE TO SPONSOR, FACILITATE AND IMPLEMENT PROGRAMS THAT PROMOTE THE ADVANCEMENT AND TRAINING OF STUDENTS IN THE CONSTRUCTION TRADES AND TO GENERALLY PROMOTE EDUCATION, JOB DEVELOPMENT, COMMUNITY DEVELOPMENT, GOOD CITIZENSHIP AND CIVIC IMPROVEMENTS IN THE CENTRAL VALLEY OF CALIFORNIA.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp

FieldValueIRS element (for citing)
Description Program Srvc AccomTHE SPECIFIC AND PRIMARY PURPOSES OF THIS CORPORATION ARE TO SPONSOR, FACILITATE AND IMPLEMENT PROGRAMS THAT PROMOTE THE ADVANCEMENT AND TRAINING OF STUDENTS IN THE CONSTRUCTION TRADES AND TO GENERALLY PROMOTE EDUCATION, JOB DEVELOPMENT, COMMUNITY DEVELOPMENT, GOOD CITIZENSHIP AND CIVIC IMPROVEMENTS IN THE CENTRAL VALLEY OF CALIFORNIA.DescriptionProgramSrvcAccomTxt
Program Service Expenses$46,458ProgramServiceExpensesAmt
FieldValueIRS element (for citing)
Total Program Service Expenses$46,458TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (6 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
CHARLES RIOJAS
CFO0$0
JOSEPH ESTRADA
Director0$0
DANNY WRIGHT
Director0$0
BRITTANI KELLEY
Director0$0
DAVID CLARK
Director0$0
SAMUEL NORMAN
Director0$0
FieldValueIRS element (for citing)
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
Activities Not Previously RptYes (true)ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not RptfalseChgMadeToOrgnzngDocNotRptInd
Organization Had UBIfalseOrganizationHadUBIInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Form1120 Pol FiledfalseForm1120PolFiledInd
Made Loans To From OfficersfalseMadeLoansToFromOfficersInd
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonCHARLES RIOJASPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line15410 E HOME AVEAddressLine1Txt
CityFRESNOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP93727ZIPCd
FieldValueIRS element (for citing)
Phone5594570894PhoneNum
FieldValueIRS element (for citing)
Foreign Financial AccountfalseForeignFinancialAccountInd
Foreign OfficefalseForeignOfficeInd
Donor Advised FndsfalseDonorAdvisedFndsInd
Operate HospitalfalseOperateHospitalInd
Tanning Services ProvidedfalseTanningServicesProvidedInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
School OperatingfalseSchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (true)FiledScheduleAInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year$50,000CurrentTaxYearAmt
Total$50,000TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year$50,000CurrentTaxYearAmt
Total$50,000TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$50,000PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Post1975 UBTI Post1975UBTIGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year$50,000CurrentTaxYearAmt
Total$50,000TotalAmt
FieldValueIRS element (for citing)
First5 Years509Yes (X)First5Years509Ind
Public Support CY5090.00000PublicSupportCY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Other Expenses.1002Office Expenses $167
Other Expenses.1012Insurance $4736
Other Expenses.1INSTRUCTOR EXPENSE $41555
Activities Not Previously Reported to the IRSTHE SPECIFIC AND PRIMARY PURPOSES OF THIS CORPORATION ARE TO SPONSOR, FACILITATE AND IMPLEMENT PROGRAMS THAT PROMOTE THE ADVANCEMENT AND TRAINING OF STUDENTS IN THE CONSTRUCTION TRADES AND TO GENERALLY PROMOTE EDUCATION, JOB DEVELOPMENT, COMMUNITY DEVELOPMENT, GOOD CITIZENSHIP AND CIVIC IMPROVEMENTS IN THE CENTRAL VALLEY OF CALIFORNIA.

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