STRATEGY STUDIO / PUBLIC DATA EXPLORER

ASSOCIATED BUILDERS & CONTRACTORS NORTHERN CA CHPTR BENEFIT TR FUND: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
ASSOCIATED BUILDERS & CONTRACTORS NORTHERN CA CHPTR BENEFIT TR FUND (EIN 94-3378739)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-10-22
IRS object ID
202422969349301307
Schema version
2023v5.1
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)
Return2024-10-22T10:53:27-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN910189318PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MOSS ADAMS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14747 EXECUTIVE DR SUITE 1300AddressLine1Txt
CitySAN DIEGOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92121ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN943378739EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ASSOCIATED BUILDERS AND CONTRACTORSBusinessNameLine1Txt
Business Name Line2NORTHERN CA CHAPTER BENEFIT TRUST FUNDBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlASSOBusinessNameControlTxt
Phone9254741300PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14577 LAS POSITAS ROAD UNIT CAddressLine1Txt
CityLIVERMORECityNm
State AbbreviationCAStateAbbreviationCd
ZIP94551ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKATHRYN MCGUIREPersonNm
Person TitleCHAIRPersonTitleTxt
Phone9254741300PhoneNum
Signature2024-10-16SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJANE COLEMANPreparerPersonNm
PTINP01391236PTIN
Phone8586271400PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKATHRYN MCGUIREPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line14577 LAS POSITAS ROAD UNIT CAddressLine1Txt
CityLIVERMORECityNm
State AbbreviationCAStateAbbreviationCd
ZIP94551ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$13,528,534GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.ABCNORCALTRUST.COMWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation2000FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTO PROVIDE HEALTH BENEFITS FOR PARTICIPANTS AND THEIR COVERED DEPENDENTS.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers5TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$11,896,523PYProgramServiceRevenueAmt
CY Program Service Revenue$13,463,332CYProgramServiceRevenueAmt
PY Investment Income$73,020PYInvestmentIncomeAmt
CY Investment Income$65,202CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$11,969,543PYTotalRevenueAmt
CY Total Revenue$13,528,534CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$10,050,646PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$11,456,490CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$80,736PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$26,492CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,289,335PYOtherExpensesAmt
CY Other Expenses$1,520,827CYOtherExpensesAmt
PY Total Expenses$11,420,717PYTotalExpensesAmt
CY Total Expenses$13,003,809CYTotalExpensesAmt
PY Revenues Less Expenses$548,826PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$524,725CYRevenuesLessExpensesAmt
Total Assets BOY$5,588,619TotalAssetsBOYAmt
Total Assets EOY$6,455,261TotalAssetsEOYAmt
Total Liabilities BOY$1,153,866TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,280,463TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$4,434,753NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$5,174,798NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE HEALTH BENEFITS FOR PARTICIPANTS AND THEIR COVERED DEPENDENTS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescFOR THE YEAR ENDED DECEMBER 31, 2023, THE ORGANIZATION PROVIDED MEDICAL, DENTAL, VISION, LIFE, AND EMPLOYEE ASSISTANCE PROGRAM (EAP) BENEFITS TO APPROXIMATELY 1,439 PARTICIPANTS.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document6IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonFRINGE BENEFIT GROUPPersonNm
Phone9254741300PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line111910 ANDERSON MILL RD SUITE 401AddressLine1Txt
CityAUSTINCityNm
State AbbreviationTXStateAbbreviationCd
ZIP78726ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtHighest Compensated EmployeeHighestCompensatedEmployeeIndFormer Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
KATHRYN MCGUIRE
CHAIR & TRUSTEE1.00Yes (X)Yes (X)$0$0$0
MATT SNYDER
SECRETARY & TRUSTEE1.00Yes (X)Yes (X)$0$0$0
ERIC VASEY
TRUSTEE1.00Yes (X)$0$0$0
ERICA GENTRY
TRUSTEE1.00Yes (X)$0$0$0
KATE WEILAND
TRUSTEE1.00Yes (X)$0$0$0
DEBORAH MAUS
PRESIDENT (THRU 7/2023)3.00Yes (X)$10,019$115,222$12,85337.00
ANNE QUICK
VP OF EDUCATION AND OUTREACH1.00$239$120,641$5,20839.00Yes (X)
MICHELE DAUGHERTY
PRESIDENT (THRU 3/2022)3.00$10,971$126,168$5,34037.00Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$21,229TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$362,031TotReportableCompRltdOrgAmt
Total Other Compensation$23,401TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedYes (1)FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
HUB INTERNATIONAL INSURANCE SERVICES INC
3000 EXECUTIVE PARKWAY STE 300SAN RAMONCA94583MASTER BROKER$659,790
FRINGE BENEFIT GROUP
11910 ANDERSON MILL RD SUITE 401AUSTINTX78726TPA$385,071
GAROFOLO & RAMSDELL LLP
3443 GOLDEN GATE WAY HLAFAYETTECA94549LEGAL FEES$138,315
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS525100$13,461,324$13,461,324
EMPLOYEE CONTRIBUTIONS525100$2,008$2,008
FieldValueIRS element (for citing)
Total Program Service Revenue$13,463,332TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$65,202TotalRevenueColumnAmt
Exclusion$65,202ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$13,528,534TotalRevenueColumnAmt
Related Or Exempt Func Income$13,463,332RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$65,202ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$11,456,490TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$11,047TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$11,610TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$364TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$1,315TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$2,156TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$162,372TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$47,085TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$6,094TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$35TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$8,074TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$17,314TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$3,955TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,324TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$25,413TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmt
BROKERS' FEES$724,410
ADMINISTRATIVE FEES$389,847
CHANGE IN ELIGIBILITY$127,226

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$7,678TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$13,003,809TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$551,758BOYAmt
EOY$357,764EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$320,823BOYAmt
EOY$329,082EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$2,171BOYAmt
EOY$339,578EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$2,929,500BOYAmt
EOY$3,379,500EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$6,618LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$6,177LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,765BOYAmt
EOY$441EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,782,602BOYAmt
EOY$2,048,772EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$124EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$5,588,619BOYAmt
EOY$6,455,261EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$333,113BOYAmt
EOY$425,644EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$820,753BOYAmt
EOY$854,819EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,153,866BOYAmt
EOY$1,280,463EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

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

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

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

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$4,434,753BOYAmt
EOY$5,174,798EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,434,753BOYAmt
EOY$5,174,798EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,588,619BOYAmt
EOY$6,455,261EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$524,725ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$215,320NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$6,618OtherCostOrOtherBasisAmt
Depreciation$6,177DepreciationAmt
Book Value$441BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$441TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescBENEFIT OBLIGATION - ACCUMULATED ELIGIBILITY CREDITSDesc
Amt$854,819Amt
FieldValueIRS element (for citing)
Total Liability$854,819TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$13,743,854TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$215,320NetUnrealizedGainsInvstAmt
Revenue Not Reported$215,320RevenueNotReportedAmt
Revenue Subtotal$13,528,534RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$13,528,534TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$13,003,809TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$13,003,809ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$13,003,809TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE TRUST FUNDING THE PLAN HAS RECEIVED AN EXEMPTION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) DATED OCTOBER 12, 2001, STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (THE "CODE") AS A VOLUNTARY EMPLOYEE BENEFICIARY ASSOCIATION (VEBA). THE PLAN AND TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE CODE TO MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. THE PLAN ADMINISTRATOR BELIEVES THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE CODE AND, THEREFORE, BELIEVES THE RELATED TRUST IS TAX EXEMPT. ALTHOUGH TAX-EXEMPT HEALTH AND WELFARE BENEFIT PLANS ARE NOT GENERALLY SUBJECT TO TAXATION, CERTAIN ACTIVITIES OF THE PLAN MAY BE TAXABLE. A VEBA MAY BE SUBJECT TO UNRELATED BUSINESS INCOME TAX (UBIT) TO THE EXTENT THAT ASSETS EXCEED CERTAIN ACCOUNT LIMITS FOR HEALTH AND LIFE BENEFITS. ADDITIONALLY, UNRELATED BUSINESS TAXABLE INCOME (UBTI) OF A TAX-EXEMPT ENTITY IS SUBJECT TO TAXATION. FOR HEALTH AND WELFARE BENEFIT PLANS, UBTI MAY BE GENERATED BY CERTAIN PLAN INVESTMENT TYPES. NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED IN 2023 FOR UNRELATED BUSINESS TAXABLE INCOME. U.S. GAAP REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE-LIKELY-THAN-NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance PaymentYes (1)SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonMICHELE DAUGHERTYPersonNm
TitlePRESIDENT (THRU 3/2022)TitleTxt
Base Compensation Filing Org$10,971BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$126,168CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$427DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$4,913DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$11,398TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$131,081TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART I, LINE 4ADEBORAH MAUS, PRESIDENT, RECEIVED SEVERANCE OF $7,500.
PART I, LINE 3:THE ORGANIZATION'S RELATED PARTY ABC NORCAL CHAPTER SETS COMPENSATION FOR THE ORGANIZATION'S CEO BASED ON ONE OR MORE OF THE METHODS DESCRIBED IN SCHEDULE J PART I, LINE 3.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3VARIOUS ADMINISTRATIVE AND PROGRAM OVERSIGHT REGARDING THE BENEFIT TRUST FUND WERE DELEGATED IN A WRITTEN AGREEMENT TO THE ASSOCIATED BUILDERS AND CONTRACTORS NORTHERN CALIFORNIA CHAPTER. THE FEES FOR SUCH DUTIES ARE IN ACCORDANCE WITH AN AGREEMENT SIGNED BY THE TRUSTEES AND THE CHAPTER ON A NO LESS THAN ANNUAL BASIS. REIMBURSEMENT FOR COMPENSATION OF OFFICERS THAT IS ATTRIBUTABLE TO THE FILING ORGANIZATION IS INCLUDED IN THE ADMINISTRATION AGREEMENT. SUCH COMPENSATION IS REPORTED AT PART VII, IX, FORM 990, AND SCHEDULE J AND IS LIMITED TO REIMBURSEMENT OF DIRECT EXPENSES.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS COMPLETED BY OUR CPA FIRM AND THEN REVIEWED AND DISCUSSED WITH MANAGEMENT TO ENSURE THAT THE INFORMATION IS COMPLETE AND ACCURATE. THE FORM 990 IS PRESENTED TO THE MEMBERS OF THE BOARD OF TRUSTEES FOR THEIR REVIEW AND TO ANSWER ANY QUESTIONS THAT MAY COME UP DURING THE PREPARATION PROCESS.
FORM 990, PART VI, SECTION B, LINE 12CTHE TRUSTEES ANNUALLY SIGN STATEMENTS ACKNOWLEDGING THE RECEIPT OF THE CONFLICT POLICY AND THEIR AGREEMENT TO COMPLY WITH IT. POTENTIAL ISSUES ARE RAISED AT TRUST MEETINGS. IF A CONFLICT ARISES THE PERSON WITH SUCH CONFLICT IS NOT ALLOWED TO VOTE ON THE TRANSACTION.
FORM 990, PART VI, SECTION B, LINE 15THE ABC NORCAL CHAPTER EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS ANNUALLY REVIEWS THE PERFORMANCE AND COMPENSATION OF THE ORGANIZATION PRESIDENT/CEO AND VICE PRESIDENT. THIS IS A FORMAL WRITTEN EVALUATION REVIEWING GOALS AND OBJECTIVES FOR THE PRECEDING YEAR. IN ADDITION TO ANNUAL COMPENSATION REVIEW, THE NCC EXECUTIVE COMMITTEE HAS ACCESS TO THE ABC NATIONAL COMPENSATION STUDY AS WELL AS VARIOUS OTHER SALARY SURVEYS AND INFORMATION FOR SIMILAR POSITIONS IN THE GEOGRAPHIC AREA. ELECTED OFFICERS OF THE ORGANIZATION DO NOT RECEIVE COMPENSATION.
FORM 990, PART VI, SECTION C, LINE 18THE ORGANIZATION MAKES ITS FORM 1024 AND 990 AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
FORM 990, PART XII, LINE 2C:OVERSIGHT OF THE AUDIT AND SELECTION OF A QUALIFIED ACCOUNTANT IS DONE BY THE WHOLE BOARD OF TRUSTEES, THERE IS NO SEPARATE COMMITTEE FOR THESE RESPONSIBILITIES.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1ASSOCIATED BUILDERS & CONTRACTORS - NORTHERN CALIFORNIA CHAPTERBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line14577 LAS POSITAS ROAD UNIT CAddressLine1Txt
CityLIVERMORECityNm
State AbbreviationCAStateAbbreviationCd
ZIP94551ZIPCd
FieldValueIRS element (for citing)
EIN942331973EIN
Primary ActivitiesTRADE ASSOCIATION REPRESENTING MERIT SHOP CONSTRUCTION FIRMSPrimaryActivitiesTxt
Legal Domicile StateCALegalDomicileStateCd
Exempt Code Section501(C)(6)ExemptCodeSectionTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled Organization0ControlledOrganizationInd

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (214 entries)

CT BRAYTON & SONS
AJ EXCAVATION INC
ACOUSTIC SOLUTIONS
AGBAYANI CONSTRUCTION CORPORATION
AMERICAN ELECTRICAL SERVICES INC
AMERICAN ELITE ELECTRIC INC
AMERICAN INCORPORATED
AMERICAN MECHANICAL INC
AMERICAN PLUMBING SYSTEMS INC
ANAYA CONSTRUCTION
ANCHOR SINGH PAINTING
ANDERSON PACIFIC ENGINEERING CONST INC
APARTMENT RENOVATION SPECIALISTS
ARAM ELECTRIC INC
AUBURN CONSTRUCTORS INC
AUDEAMUS DBA SEBASTIAN
AUTOMATED ELECTRIC CORPORATION
AVILA CONSTRUCTION COMPANY
AZTEC CONSULTANTS
BAY AREA LIGHTWORKS INC
BAY TECH ENGINEERING
BBJ ELECTRIC INC
BERGELECTRIC CORP
BEST ELECTRIC
BIRD ELECTRIC INC
BLACKSTONE CONSTRUCTION SERVICES INC
BM LYNN PAINTING INC
BOBO CONSTRUCTION INC
BOWEN ENGINEERING AND ENVIRONMENTAL
BRCO CONSTRUCTORS INC
BROWARD BUILDERS INC
BROWN CONSTRUCTION INC
BURDICK PAINTING
CALIBER CONTRACTING SERVICES INC
CALIFORNIA HIGHWAY CONSTRUCTION GROUP INC
CAL-NEVA ENVIRONMENTAL SYSTEMS
CAL-PACIFIC CONSTRUCTION INC
CANNING ELECTRIC INC
CASH & LINCOLN FENCE COMPANY DBA VALLEY FENCE COMPANY
CASSA COMMERCIAL ELECTRIC
CEKRA INC
CENTRAL COAST FINANCIAL GROUP INC
CENTRICA BUSINESS SOLUTIONS
CENTURY ELECTRIC
CHAIN LINK FENCE & SUPPLY INC
CLEAN CUT LANDSCAPE
CNW CONSTRUCTION INC
CONVERSE CONSTRUCTION INC
COOK GENERAL ENGINEERING INC
CORVID ELECTRIC INC
COUNTYWIDE MECHANICAL SYSTEMS INC
CROSNO CONSTRUCTION INC
CSC COMPANY
CUSHMAN CONTRACTING
D & D COMMERCIAL & RESIDENTIAL PAINTING INC
DAN FREITAS ELECTRIC INC
DATA SPECIALTIES INC
DEACON CONSTRUCTION LLC
DELTA ELECTRICAL CONSTRUCTION INC
DIEDE CONSTRUCTION INC
DIVERSIFIED POWER CORPORATION
DON CELILLO ELECTRIC CO INC
DOUG ROSS INC DBA CENTRAL VALLEY ASPHALT
DRYCO CONSTRUCTION INC
DURHAM CONSTRUCTION COMPANY INC
DYNAMIC ELECTRICAL CONTRACTING & CONTROLS INC
E TURMAN AND COMPANY INC DBA TURMAN COMMERCIAL PAINTERS
ECONOLITE SYSTEMS INC
EMMETT VALLEY CONSTRUCTION INC
ENGIE SERVICES US INC
ENHANCED CONCRETE CONSTRUCTION & MELO'S CONCRETE CONSTRUCTION
EVRA CONSTRUCTION INC
EXCELLCO COATING INC
E-Z PAINTING INC
FARR CONSTRUCTION COMPANY
FERGUSON FAMILY ENTERPRISES & SKYLER ELECTRIC DBA GRAY ELECTRIC
FLOWLINE CONTRACTORS INC
FOS ELECTRIC INC
FRESNO PLUMBING & HEATING INC
GCCI INC
GEMS ENVIRONMENTAL MANAGEMENT SERVICES INC
H&W NOR-CAL BUILDERS
HALE CONSTRUCTION INC
HANFORD ARC
HARRIS BUILDERS
HARRIS ELECTRIC INC
HARVEY ELECTRIC
HB RESTORATION INC
HELIX ELECTRIC
HIGH TECH ELECTRIC INC
HVC PLUMBING
IMP ELECTRICAL & AUTOMATION SOLUTIONS LLC
J O'DRISCOLL ELECTRICAL
JD GENERAL CONSTRUCTION INC
JEPSEN ELECTRIC INCDM JEPSEN INC
JHK CONSTRUCTION INC
JL BUILDERS INC
JMG CABINET INSTALLATION
JOHNSON ENGINEERED SYSTEMS INC DBA JOHNSON ELECTRONICS
JOHNSON PLUMBING INC
JPB DESIGNS INC
JT2 INC DBA TODD COMPANIES
KALER GENERAL CONTRACTORS INC
KS PLUMBING INC
LD STROBEL CO INC
LM SANCHEZ INC
M TABBERT INC DBA BAYSIDE ELECTRIC
MADCO ELECTRIC
MARK III CONSTRUCTION INC
MARK LEE AND YONG KAY INC DBA BAY CONSTRUCTION CO
MEEHLEIS MODULAR BUILDINGS INC
MEYERS CONSTRUCTORS INC
MIDSTATE CONSTRUCTION CORP
MIKE FLYNN PAINTING OLD & NEW INC
MK ELECTRIC & DESIGN INC
MODESTO EXECUTIVE ELECTRIC INC
MONTEREY PENINSULA ENGINEERING
NATIONAL HIGH VOLTAGE SERVICES INC
NAZ & CO DBA TRUE BLUE AUTOMATION SERVICES
NJIRICH & SONS INC
OLIVEIRA-LUCAS ENTERPRISES INC
OLYMPUS & ASSOCIATES INC DBA OLYMPUS PAINTING AND SANDBLASTING
OPENING TECHNOLOGIES INC
PACIFIC POWER & SYSTEMS INC
PACIFIC WEST CONTROLS INC
PAINE CONSTRUCTION INC
PEAK PERFORMANCE ENERGY LLC
PENINSULA ELECTRIC INC
PHOENIX ELECTRIC COMPANY
PIPE AND PLANT SOLUTIONS INC
POLYTECH INDUSTRIAL INCORPORATED
PORTOLA CONSTRUCTION INC
POWER PRO PLUS INC
PSR ELECTRIC
PYRAMID SYSTEMS INC
QUIRING GENERAL LLC
R J BERRY JR INC
R BROTHERS PAINTING INC
R BROTHERS WATERPROOFING INC
RAMPART ENTERPRISES INC
RANDAZZO ENTERPRISES INC
RAPOSO ENGINEERING INC
REM CONSTRUCTION INCORPORATED
RENEWABLE CONSTRUCTION SERVICES INC
RICHARD JOSEPH CONSTRUCTION INC
RIDGEVIEW BUILDERS INC
RIVER CITY PAINTING
RK & ASSOCIATES INC DBA ESCON BUILDERS
ROBERT COLBURN ELECTRIC INC
ROBERT E BOYER CONSTRUCTION
ROLFE CONSTRUCTION INC
RO'S PRECISE PAINTING INC
ROYAL ELECTRIC COMPANY
S W ALLEN CONSTRUCTION INC
S&H CONSTRUCTION INC
SNP ELECTRIC
SAARMAN CONSTRUCTION
SAUSAL CORPORATION
SBAY CONSTRUCTION INC
SHERWOOD ELECTRIC INC
SOUTHWEST CONSTRUCTION & PROPERTY MANAGEMENT
SOUTO BROTHERS LANDSCAPING & CONCRETE CONSTRUCTION INC
STEPHENS CONSTRUCTION INC
STOCKMAN'S ENERGY INC DBA STOCKMAN'S AUTOMATION
SUNPRO COATINGS INC
SUPERIOR CABINET INSTALLATIONS INC
TP THOMAS PLUMBING INC
TARLTON AND SON INC
TAYLOR BACKHOE SERVICE INC
TBK ELECTRIC INC
TBS CONTRACTORS
TELSTAR INSTRUMENTS
TP THOMAS PLUMBING INC
TSV PAINTING INC
VACAVALLEY POWER AND DATA LLC
VARSITY PAINTING INC
VASKO ELECTRIC INC
WE LYONS CONSTRUCTION CO
WESTERN ENGINEERING CONTRACTORS INC
WESTERN WATER CONSTRUCTORS INC
WESTERN WATER FEATURES INC
WITBRO DBA SEAL RITE PAVING
WWF CONTRACTORS CORP
ABC NORCAL CHAPTER
AZTEC CONSULTANTS
BAY AREA TREE SPECIALISTS
BAYSCAPE MANAGEMENT
BEI CONSTRUCTION INC
BIOTA TECH SERVICE INC
BROWN CONSTRUCTION INC
BURBANK HOUSING
CAL-NEVA ENVIRONMENTAL SYSTEMS
CITY ELECTRIC SERVICE INC
DELTA ELECTRICAL CONSTRUCTION INC
DIVERSIFIED POWER CORPORATION
FUTURE AIR
GALANTE BROS GENERAL ENG
GATEWAY PACIFIC CONTRACTORS
GREEN WALL TECH INC
HALE CONSTRUCTION INC
KALER GENERAL CONTRACTORS
KAT ELECTRIC SERVICE INC
MARKETONE BUILDERS INC
MEYERS CONSTRUCTORS INC
ON SITE COMMERCIAL SERVICES INC
OPENING TECHNOLOGIES INC
PACHECO LANDSCAPE AND CONSTRUCTION INC
PEOPLE SERVICES INC
RUTAN PLUMBING INC
SAUSAL CORPORATION
SBAY CONSTRUCTION INC
SOUTHWEST CONSTRUCTION & PROPERTY MANAGEMENT
SW ALLEN CONSTRUCTION INC
TSV PAINTING INC
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other OrgYes (1)TransferFromOtherOrgInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE R, PART V:FormAndLineReferenceDesc
ExplanationASSOCIATED BUILDERS AND CONTRACTORS - NORTHERN CALIFORNIA CHAPTER (THE ASSOCIATION) IS AFFILIATED WITH THE ASSOCIATED BUILDERS AND CONTRACTORS NORTHERN CALIFORNIA CHAPTER BENEFIT TRUST FUND (THE BENEFIT PLAN). THE ASSOCIATION PROVIDES MANAGEMENT SERVICES FOR THE BENEFIT PLAN, OUT OF THE ASSOCIATION'S OFFICE. THE BENEFIT PLAN REIMBURSES THE ASSOCIATION FOR ITS EXPENSES INCLUDING PAYROLL AND RELATED EXPENSES FOR HOURS WORKED BY THE ASSOCIATION'S EMPLOYEES ON BEHALF OF THE BENEFIT PLAN. PARTICIPANTS IN THE BENEFIT PLAN ARE LIMITED TO MEMBERS OF THE ASSOCIATION, THE ASSOCIATION'S EMPLOYEES, AND RELATED ORGANIZATIONS.ExplanationTxt