STRATEGY STUDIO / PUBLIC DATA EXPLORER

ASSOCIATED BUILDERS & CONTRACTORS NORTHERN CA CHPTR BENEFIT TR FUND: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
ASSOCIATED BUILDERS & CONTRACTORS NORTHERN CA CHPTR BENEFIT TR FUND (EIN 94-3378739)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-09-25
IRS object ID
202312689349301671
Schema version
2022v5.0
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)
Return2023-09-25T17:58:36-05:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

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 Begin2022-01-01TaxPeriodBeginDt

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
Signature2023-09-25SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstKATHRYNPersonFirstNm
Person LastMCGUIREPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJANE COLEMANPreparerPersonNm
PTINP01391236PTIN
Phone8586271400PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

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$11,969,543GrossReceiptsAmt
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 Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers6TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$9,252,486PYProgramServiceRevenueAmt
CY Program Service Revenue$11,896,523CYProgramServiceRevenueAmt
PY Investment Income$117,169PYInvestmentIncomeAmt
CY Investment Income$73,020CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$9,369,655PYTotalRevenueAmt
CY Total Revenue$11,969,543CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$7,691,380PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$10,050,646CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$90,124PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$80,736CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$871,130PYOtherExpensesAmt
CY Other Expenses$1,289,335CYOtherExpensesAmt
PY Total Expenses$8,652,634PYTotalExpensesAmt
CY Total Expenses$11,420,717CYTotalExpensesAmt
PY Revenues Less Expenses$717,021PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$548,826CYRevenuesLessExpensesAmt
Total Assets BOY$5,341,820TotalAssetsBOYAmt
Total Assets EOY$5,588,619TotalAssetsEOYAmt
Total Liabilities BOY$1,149,859TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,153,866TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$4,191,961NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$4,434,753NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE HEALTH BENEFITS FOR PARTICIPANTS AND THEIR COVERED DEPENDENTS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescFOR THE YEAR ENDED DECEMBER 31, 2022, THE ORGANIZATION PROVIDED MEDICAL, DENTAL, VISION, LIFE, AND EMPLOYEE ASSISTANCE PROGRAM (EAP) BENEFITS TO APPROXIMATELY 1,321 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 Document0IRPDocumentCnt
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 Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
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 (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtHighest Compensated EmployeeHighestCompensatedEmployeeInd
KATHRYN MCGUIRE
CHAIR AND 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
CINDY FROST
TRUSTEE1.00Yes (X)$0$0$0
KATE WEILAND
TRUSTEE1.00Yes (X)$0$0$0
MICHELE DAUGHERTY
PRESIDENT (THRU 3/2022)3.00Yes (X)$15,715$164,475$6,64037.00
CHARLES VERNOCY
CFO (THRU 8/2022)10.00Yes (X)$41,560$114,583$15,25730.00
DEBORAH MAUS
PRESIDENT (AS OF 3/2022)3.00Yes (X)$13,025$149,541$14,32937.00
ANNE QUICK
VP OF EDUCATION AND OUTREACH1.00$231$116,573$5,23839.00Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$70,531TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$545,172TotReportableCompRltdOrgAmt
Total Other Compensation$41,464TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
HUB INTERNATIONAL INSURANCE SERVICES INC
3000 EXECUTIVE PARKWAY STE 300SAN RAMONCA94583MASTER BROKER$633,119
FRINGE BENEFIT GROUP
11910 ANDERSON MILL RD SUITE 401AUSTINTX78726TPA$293,036
GAROFOLO & RAMSDELL LLP
3443 GOLDEN GATE WAY HLAFAYETTECA94549LEGAL FEES$136,411
ABC NORCAL
4577 LAS POSITAS RD UNIT CLIVERMORECA94551ADMINISTRATION$106,352
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K4CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EMPLOYER CONTRIBUTIONS525100$11,887,030$11,887,030
EMPLOYEE CONTRIBUTIONS525100$9,493$9,493
FieldValueIRS element (for citing)
Total Program Service Revenue$11,896,523TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$73,020TotalRevenueColumnAmt
Exclusion$73,020ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$11,969,543TotalRevenueColumnAmt
Related Or Exempt Func Income$11,896,523RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$73,020ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$10,050,646TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$76,035TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$4,701TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$136,411TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$44,717TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$6,052TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$39,122TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$8,560TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$12,656TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,158TotalAmt

Depreciation Depletion DepreciationDepletionGrp

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

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$16,429TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmt
BROKERS' FEES$633,119
ADMINISTRATIVE FEES$293,036
CHANGE IN ELIGIBILITY$88,337

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$8,414TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$11,420,717TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$346,965BOYAmt
EOY$551,758EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$321,269BOYAmt
EOY$320,823EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$268,682BOYAmt
EOY$2,171EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$2,380,443BOYAmt
EOY$2,929,500EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$6,618LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$4,853LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$3,088BOYAmt
EOY$1,765EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$2,021,373BOYAmt
EOY$1,782,602EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$5,341,820BOYAmt
EOY$5,588,619EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$434,285BOYAmt
EOY$333,113EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$715,574BOYAmt
EOY$820,753EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,149,859BOYAmt
EOY$1,153,866EOYAmt
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$4,191,961BOYAmt
EOY$4,434,753EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,191,961BOYAmt
EOY$4,434,753EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,341,820BOYAmt
EOY$5,588,619EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$548,826ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$306,034NetUnrlzdGainsLossesInvstAmt
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$4,853DepreciationAmt
Book Value$1,765BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,765TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescBENEFIT OBLIGATION - ACCUMULATED ELIGIBILITY CREDITSDesc
Amt$820,753Amt
FieldValueIRS element (for citing)
Total Liability$820,753TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$11,663,509TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$306,034NetUnrealizedGainsInvstAmt
Revenue Not Reported-$306,034RevenueNotReportedAmt
Revenue Subtotal$11,969,543RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$11,969,543TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$11,420,717TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$11,420,717ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$11,420,717TotalExpensesPerForm990Amt

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 2022 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 Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
MICHELE DAUGHERTY
PRESIDENT (THRU 3/2022)$11,815$135,875$3,900$28,600$0$0$583$6,057$0$0$16,298$170,532$0$0
DEBORAH MAUS
PRESIDENT (AS OF 3/2022)$12,965$149,101$60$440$0$0$576$6,624$570$6,559$14,171$162,724$0$0
CHARLES VERNOCY
CFO (THRU 8/2022)$35,592$101,300$5,968$13,283$0$0$2,017$5,593$1,988$5,659$45,565$125,835$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 3:FormAndLineReferenceDesc
ExplanationTHE 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.ExplanationTxt

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.
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

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Business Name Line1ASSOCIATED BUILDERS & CONTRACTORS - NORTHERN CALIFORNIA CHAPTERBusinessNameLine1Txt

US Address USAddress

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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 (210 entries)

AJ EXCAVATION INC
ABC NORCAL CHAPTER
ACOUSTIC SOLUTIONS
AGBAYANI CONSTRUCTION CORPORATION
ALLIANCE ELECTRICAL SYSTEMS INC
AMERICAN ELECTRICAL SERVICES INC
AMERICAN ELITE ELECTRIC INC
AMERICAN INCORPORATED
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
AZTEC CONSULTANTS
BAILEY FENCE COMPANY INC
BARRACK-NICKOLS CONTRACTING INC
BAY AREA LIGHTWORKS INC
BAY AREA TREE SPECIALISTS
BAY TECH ENGINEERING
BAYSCAPE MANAGEMENT
BBJ ELECTRIC INC
BELLINGHAM MARINE INDUSTRIES INC
BERGELECTRIC CORP
BEST ELECTRIC
BIOTA TECH SERVICE INC
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
BUCKLEY PLUMBING AND ENGINEERING INC
BUHLER COMMERCIAL
BURBANK HOUSING
CALIBER CONTRACTING SERVICES INC
CALIFORNIA HIGHWAY CONSTRUCTION GROUP INC
CAL-NEVA ENVIRONMENTAL SYSTEMS
CAL-PACIFIC CONSTRUCTION INC
CANNING ELECTRIC INC
CARR'S CONSTRUCTION SERVICE INC
CARTER-KELLY INCORPORATED
CENTRAL COAST FINANCIAL GROUP INC DBA CCFG CONSTRUCTION INC
CENTRICA BUSINESS SOLUTIONS
CENTURY ELECTRIC
CHAIN LINK FENCE & SUPPLY INC
CITIZEN CORPORATION
CITY ELECTRIC SERVICE INC
CITY ELECTRIC SERVICE INC
CNW CONSTRUCTION INC
CONVERSE CONSTRUCTION INC
CORVID ELECTRIC INC
COUNTYWIDE MECHANICAL SYSTEMS INC
CROSNO CONSTRUCTION INC
CSC CORPORATION DBA ELECTRICAL SERVICES COMPANY
CUSHMAN CONTRACTING
D & D COMMERCIAL & RESIDENTIAL PAINTING INC
DL PAYNE INC
DATA SPECIALTIES INC
DEACON CONSTRUCTION LLC
DELTA ELECTRICAL CONSTRUCTION INC
DIEDE CONSTRUCTION INC
DIVERSIFIED POWER CORPORATION
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
EIDIM GROUP INC BUENA PARK
ELECCO
EMMETT VALLEY CONSTRUCTION INC
ENGIE SERVICES US INC
ENVIROPLEX INC
EVERGREEN INNOVATION GROUP LLC
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
FUTURE AIR
GALANTE BROS GENERAL ENG
GATEWAY PACIFIC CONTRACTORS
GATEWAY PACIFIC CONTRACTORS
GCCI INC
GEMS ENVIRONMENTAL MANAGEMENT SERVICES INC
GREEN WALL TECH INC
H&W NOR-CAL BUILDERS
HALE CONSTRUCTION INC
HALE CONSTRUCTION INC
HANFORD ARC
HARRIS BUILDERS
HARRIS ELECTRIC INC
HARVEY ELECTRIC
HAYWARD ELECTRIC
HB RESTORATION INC
HELIX ELECTRIC
HVC PLUMBING
ICENOGLE CONSTRUCTION MANAGEMENT INC
INNOVATIVE CONSTRUCTION SOLUTIONS
JAY KATS INC DBA REVOLT ELECTRIC
JD GENERAL CONSTRUCTION INC
JEPSEN ELECTRIC INCDM JEPSEN INC
JHK CONSTRUCTION INC
JOHNSON ENGINEERED SYSTEMS INC DBA JOHNSON ELECTRONICS
JOHNSON PLUMBING INC
JPB DESIGNS INC
JT2 INC DBA TODD COMPANIES
K O UNDERGROUND CONSTRUCTION INC
KALER GENERAL CONTRACTORS
KALER GENERAL CONTRACTORS INC
KAT ELECTRIC SERVICE INC
KS PLUMBING INC
L&W CABINETS
LM SANCHEZ INC
LUSARDI CONSTRUCTION COMPANY
M TABBERT INC DBA BAYSIDE ELECTRIC
MADCO ELECTRIC
MARK III CONSTRUCTION INC
MARKETONE BUILDERS INC
MARKETONE BUILDERS INC
MEEHLEIS MODULAR BUILDINGS INC
MEYERS CONSTRUCTORS 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
NOVA GROUP INC
OLIVEIRA-LUCAS ENTERPRISES INC
OLYMPUS & ASSOCIATES INC DBA OLYMPUS PAINTING AND SANDBLASTING
ON SITE COMMERCIAL SERVICES INC
OPENING TECHNOLOGIES INC
OPENING TECHNOLOGIES INC
PACHECO LANDSCAPE AND CONSTRUCTION INC
PACIFIC POWER & SYSTEMS INC
PACIFIC WEST CONTROLS INC
PAINE CONSTRUCTION INC
PENINSULA ELECTRIC INC
PEOPLE SERVICES INC
PHASE ONE ELECTRIC INC
PHOENIX ELECTRIC COMPANY
POLYTECH INDUSTRIAL INCORPORATED
POWER PRO PLUS INC
PREMIER BUILDERS INC
PSR ELECTRIC
PYRAMID SYSTEMS INC
QUIRING GENERAL LLC
R BROTHERS PAINTING INC
R BROTHERS WATERPROOFING INC
RJ BERRY JR INC
RAMPART ENTERPRISES INC
RANDAZZO ENTERPRISES INC
REM CONSTRUCTION INCORPORATED
RICHARD JOSEPH CONSTRUCTION INC
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
RUTAN PLUMBING INC
S W ALLEN CONSTRUCTION INC
S&H CONSTRUCTION INC
SNP ELECTRIC
SAARMAN CONSTRUCTION
SAUSAL CORPORATION
SAUSAL CORPORATION
SBAY CONSTRUCTION INC
SBAY CONSTRUCTION INC
SH MECHANICAL INC
SHERWOOD ELECTRIC INC
SOUTHWEST CONSTRUCTION & PROPERTY MANAGEMENT
SOUTHWEST CONSTRUCTION & PROPERTY MANAGEMENT
SOUTO BROTHERS LANDSCAPING & CONCRETE CONSTRUCTION INC
SPARKY ELECTRIC INC
STEPHENS CONSTRUCTION INC
SUNPRO COATINGS INC
SUPERIOR CABINET INSTALLATIONS INC
SW ALLEN CONSTRUCTION INC
TARLTON AND SON INC
TBK ELECTRIC INC
TBS CONTRACTORS
TELSTAR INSTRUMENTS
TP THOMAS PLUMBING INC
TSV PAINTING INC
TSV PAINTING INC
VASKO ELECTRIC INC
WE LYONS CONSTRUCTION CO
WESTERN ENGINEERING CONTRACTORS INC
WESTERN WATER FEATURES INC
WITBRO DBA SEAL RITE PAVING
WWF CONTRACTORS CORP
YODA PAINTING INC
ZCON BUILDERS
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