2024-10-22T10:53:27-05:00 2023-12-31 910189318 MOSS ADAMS LLP 4747 EXECUTIVE DR SUITE 1300 SAN DIEGO CA 92121 990 2023-01-01 943378739 ASSOCIATED BUILDERS AND CONTRACTORS NORTHERN CA CHAPTER BENEFIT TRUST FUND ASSO 9254741300 4577 LAS POSITAS ROAD UNIT C LIVERMORE CA 94551 KATHRYN MCGUIRE CHAIR 9254741300 2024-10-16 1 0 JANE COLEMAN P01391236 8586271400 2023 2024-10-15 13:58:12Z KATHRYN MCGUIRE 4577 LAS POSITAS ROAD UNIT C LIVERMORE CA 94551 13528534 0 X WWW.ABCNORCALTRUST.COM X 2000 CA TO PROVIDE HEALTH BENEFITS FOR PARTICIPANTS AND THEIR COVERED DEPENDENTS. 5 5 0 5 0 0 0 0 11896523 13463332 73020 65202 0 0 11969543 13528534 0 0 10050646 11456490 80736 26492 0 0 0 1289335 1520827 11420717 13003809 548826 524725 5588619 6455261 1153866 1280463 4434753 5174798 TO PROVIDE HEALTH BENEFITS FOR PARTICIPANTS AND THEIR COVERED DEPENDENTS. 0 0 FOR THE YEAR ENDED DECEMBER 31, 2023, THE ORGANIZATION PROVIDED MEDICAL, DENTAL, VISION, LIFE, AND EMPLOYEE ASSISTANCE PROGRAM (EAP) BENEFITS TO APPROXIMATELY 1,439 PARTICIPANTS. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 6 0 1 0 0 0 0 0 0 0 0 0 X 5 5 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X FRINGE BENEFIT GROUP 9254741300 11910 ANDERSON MILL RD SUITE 401 AUSTIN TX 78726 KATHRYN MCGUIRE CHAIR & TRUSTEE 1.00 X X 0 0 0 MATT SNYDER SECRETARY & TRUSTEE 1.00 X X 0 0 0 ERIC VASEY TRUSTEE 1.00 X 0 0 0 ERICA GENTRY TRUSTEE 1.00 X 0 0 0 KATE WEILAND TRUSTEE 1.00 X 0 0 0 DEBORAH MAUS PRESIDENT (THRU 7/2023) 3.00 37.00 X 10019 115222 12853 ANNE QUICK VP OF EDUCATION AND OUTREACH 1.00 39.00 X 239 120641 5208 MICHELE DAUGHERTY PRESIDENT (THRU 3/2022) 3.00 37.00 X 10971 126168 5340 21229 362031 23401 0 1 0 0 HUB INTERNATIONAL INSURANCE SERVICES INC 3000 EXECUTIVE PARKWAY STE 300 SAN RAMON CA 94583 MASTER BROKER 659790 FRINGE BENEFIT GROUP 11910 ANDERSON MILL RD SUITE 401 AUSTIN TX 78726 TPA 385071 GAROFOLO & RAMSDELL LLP 3443 GOLDEN GATE WAY H LAFAYETTE CA 94549 LEGAL FEES 138315 3 EMPLOYER CONTRIBUTIONS 525100 13461324 13461324 EMPLOYEE CONTRIBUTIONS 525100 2008 2008 13463332 65202 65202 13528534 13463332 0 65202 11456490 11047 11610 364 1315 2156 162372 47085 6094 35 8074 17314 3955 1324 25413 BROKERS' FEES 724410 ADMINISTRATIVE FEES 389847 CHANGE IN ELIGIBILITY 127226 7678 13003809 551758 357764 320823 329082 2171 339578 2929500 3379500 6618 6177 1765 441 1782602 2048772 0 124 5588619 6455261 333113 425644 820753 854819 1153866 1280463 X 0 0 0 0 4434753 5174798 4434753 5174798 5588619 6455261 524725 215320 0 X X 0 1 X 1 0 6618 6177 441 441 BENEFIT OBLIGATION - ACCUMULATED ELIGIBILITY CREDITS 854819 854819 X 13743854 215320 215320 13528534 0 13528534 13003809 0 13003809 0 13003809 PART X, LINE 2: THE 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. 1 0 0 MICHELE DAUGHERTY PRESIDENT (THRU 3/2022) 10971 126168 0 0 0 0 427 4913 0 0 11398 131081 0 0 PART I, LINE 4A DEBORAH 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. FORM 990, PART VI, SECTION A, LINE 3 VARIOUS 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 11B THE 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 12C THE 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 15 THE 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 18 THE ORGANIZATION MAKES ITS FORM 1024 AND 990 AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE 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. ASSOCIATED BUILDERS & CONTRACTORS - NORTHERN CALIFORNIA CHAPTER 4577 LAS POSITAS ROAD UNIT C LIVERMORE CA 94551 942331973 TRADE ASSOCIATION REPRESENTING MERIT SHOP CONSTRUCTION FIRMS CA 501(C)(6) N/A 0 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 SCHEDULE R, PART V: ASSOCIATED 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.