2023-09-25T17:58:36-05:00 2022-12-31 910189318 MOSS ADAMS LLP 4747 EXECUTIVE DR SUITE 1300 SAN DIEGO CA 92121 990 2022-01-01 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 2023-09-25 1 KATHRYN MCGUIRE 999009999 1 JANE COLEMAN P01391236 8586271400 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z KATHRYN MCGUIRE 4577 LAS POSITAS ROAD UNIT C LIVERMORE CA 94551 11969543 0 X WWW.ABCNORCALTRUST.COM X 2000 CA TO PROVIDE HEALTH BENEFITS FOR PARTICIPANTS AND THEIR COVERED DEPENDENTS. 6 6 0 6 0 0 0 0 9252486 11896523 117169 73020 0 0 9369655 11969543 0 0 7691380 10050646 90124 80736 0 0 0 871130 1289335 8652634 11420717 717021 548826 5341820 5588619 1149859 1153866 4191961 4434753 TO PROVIDE HEALTH BENEFITS FOR PARTICIPANTS AND THEIR COVERED DEPENDENTS. 0 0 FOR THE YEAR ENDED DECEMBER 31, 2022, THE ORGANIZATION PROVIDED MEDICAL, DENTAL, VISION, LIFE, AND EMPLOYEE ASSISTANCE PROGRAM (EAP) BENEFITS TO APPROXIMATELY 1,321 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 0 0 1 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 1 0 CA X FRINGE BENEFIT GROUP 9254741300 11910 ANDERSON MILL RD SUITE 401 AUSTIN TX 78726 KATHRYN MCGUIRE CHAIR AND 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 CINDY FROST TRUSTEE 1.00 X 0 0 0 KATE WEILAND TRUSTEE 1.00 X 0 0 0 MICHELE DAUGHERTY PRESIDENT (THRU 3/2022) 3.00 37.00 X 15715 164475 6640 CHARLES VERNOCY CFO (THRU 8/2022) 10.00 30.00 X 41560 114583 15257 DEBORAH MAUS PRESIDENT (AS OF 3/2022) 3.00 37.00 X 13025 149541 14329 ANNE QUICK VP OF EDUCATION AND OUTREACH 1.00 39.00 X 231 116573 5238 70531 545172 41464 0 0 1 0 HUB INTERNATIONAL INSURANCE SERVICES INC 3000 EXECUTIVE PARKWAY STE 300 SAN RAMON CA 94583 MASTER BROKER 633119 FRINGE BENEFIT GROUP 11910 ANDERSON MILL RD SUITE 401 AUSTIN TX 78726 TPA 293036 GAROFOLO & RAMSDELL LLP 3443 GOLDEN GATE WAY H LAFAYETTE CA 94549 LEGAL FEES 136411 ABC NORCAL 4577 LAS POSITAS RD UNIT C LIVERMORE CA 94551 ADMINISTRATION 106352 4 EMPLOYER CONTRIBUTIONS 525100 11887030 11887030 EMPLOYEE CONTRIBUTIONS 525100 9493 9493 11896523 73020 73020 11969543 11896523 0 73020 10050646 76035 4701 136411 44717 6052 39122 8560 12656 1158 1324 16429 BROKERS' FEES 633119 ADMINISTRATIVE FEES 293036 CHANGE IN ELIGIBILITY 88337 8414 11420717 346965 551758 321269 320823 268682 2171 2380443 2929500 6618 4853 3088 1765 2021373 1782602 5341820 5588619 434285 333113 715574 820753 1149859 1153866 X 0 0 0 0 4191961 4434753 4191961 4434753 5341820 5588619 548826 -306034 0 X X 0 1 X 1 0 6618 4853 1765 1765 BENEFIT OBLIGATION - ACCUMULATED ELIGIBILITY CREDITS 820753 820753 X 11663509 -306034 -306034 11969543 0 11969543 11420717 0 11420717 0 11420717 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 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. 0 0 0 MICHELE DAUGHERTY PRESIDENT (THRU 3/2022) 11815 135875 3900 28600 0 0 583 6057 0 0 16298 170532 0 0 DEBORAH MAUS PRESIDENT (AS OF 3/2022) 12965 149101 60 440 0 0 576 6624 570 6559 14171 162724 0 0 CHARLES VERNOCY CFO (THRU 8/2022) 35592 101300 5968 13283 0 0 2017 5593 1988 5659 45565 125835 0 0 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. 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 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 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.