2019-08-14T18:38:51-05:00 2018-09-30 410746749 CLIFTONLARSONALLEN LLP 925 HIGHLAND POINTE DR SUITE 450 ROSEVILLE CA 956785423 990 2017-10-01 330144680 SAN DIEGO CHAPTER ABC TRAINING TRUST FUND SAND 8585134700 13825 KIRKHAM WAY POWAY CA 92064 KEVIN HARTNETT SECRETARY 8585134700 2019-08-14 1 CRYSTAL A COLEMAN P00823057 9167847800 2019-08-14 67.137.57.251 2019-08-14 09:57:00 PD P EA1954F71B08DD6FCC225C02EDBF5DDE628AB0CA 0862331824BB195CBD0B7DC465D7C6F7E45A9801 2017 2019-02-21 02:37:17Z ANDREW WELLS 13825 KIRKHAM WAY POWAY CA 92064 3232403 0 X WWW.ABCSD.ORG X 1997 CA OPERATES A CONSTRUCTION TRAINING PROGRAM FOR APPRENTICES AND JOURNEYMEN. 6 6 31 8 0 0 0 0 2318189 2490847 94722 380859 25744 37056 2438655 2908762 0 0 0 0 951575 380582 0 0 0 1787940 2142899 2739515 2523481 -300860 385281 10081323 10604883 145016 277235 9936307 10327648 THE SAN DIEGO CHAPTER ABC (ASSOCIATED BUILDERS AND CONTRACTORS) TRAINING TRUST OPERATES AND ADMINISTERS STATE AND FEDERALLY APPROVED APPRENTICESHIP PROGRAMS AND CONDUCTS JOURNEYMAN AND CRAFT TRAINING 0 0 2224228 2490847 THE SAN DIEGO CHAPTER ABC TRAINING TRUST FUND (TRUST) OPERATES A CONSTRUCTION TRAINING PROGRAM FOR APPRENTICES AND JOURNEYMEN. THE PROGRAM PROVIDES ALL RECORD KEEPING FOR EACH STUDENT, EVALUATION OF PROGRESS, CONTACT WITH EMPLOYERS, DEVELOPMENT OF CURRICULUM, RECRUITING, TESTING AND INTERVIEWING PROSPECTIVE TRAINERS, FINDING AND EVALUATING INSTRUCTORS, AND PROVIDING TRAINING MATERIAL AND AIDS. IN ADDITION, THE STAFF PERFORMS ALL THE WORK INVOLVED IN GRADUATION CEREMONIES, SETS UP MONTHLY TRUSTEE MEETINGS AND MANAGES ANY OTHER EXPENDITURES NEEDED TO MAINTAIN A SUCCESSFUL TRAINING PROGRAM. 2224228 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 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 0 0 1 0 1 0 1 24 0 31 1 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X POLYCOMP ADMIN SERVICES 6196832030 404 CAMINO DEL RIO SOUTH 608 SAN DIEGO CA 92108 ANDREW WELLS CHAIRMAN 1.00 X X 0 0 0 KEVIN HARTNETT SECRETARY 1.00 X X 0 0 0 RENEE LARZALERE TREASURER 1.00 X X 0 0 0 PAUL ROWAN TRUSTEE 1.00 X 0 0 0 RICK DRINKWARD TRUSTEE 1.00 X 0 0 0 JASON HILES TRUSTEE 1.00 X 0 0 0 GREG WRIGHT TO 82018 TRUSTEE 1.00 X 0 0 0 BILL SMYTH TO 102017 TRUSTEE 1.00 X 0 0 0 SHANDON HARBOUR EXECUTIVE DIRECTOR 60.00 X 71237 92238 28272 TRACEY BARRETT VP EDUCATION 60.00 X 124904 0 22474 SHERRY YARBROUGH FORMER EXECUTIVE DIRECTOR 60.00 X 123911 0 0 320052 92238 50746 2 1 1 0 SHEPPARD MULLIN RICHTER & HAMPTON LLP 333 SO HOPE 43TH FL LOS ANGELES CA 90071 LEGAL SERVICES 283977 1 TRAINING CONTRIBUTIONS 611600 1915761 1915761 MONTOYA INCOME 611600 412459 412459 MISCELLANEOUS INCOME 611600 59424 59424 CONTINUING EDUCATION 611600 42763 42763 EDUCATION TEXTBOOKS 611600 33486 33486 26954 26954 2490847 176937 176937 54619 17563 37056 37056 37056 510000 306078 203922 203922 203922 2908762 2490847 0 417915 331459 324830 6629 3703 3629 74 14474 14184 290 30946 30327 619 751487 706398 45089 102180 91962 10218 10 10 30280 30280 31549 31549 89300 66975 22325 38027 29660 8367 42981 32236 10745 130411 110205 20206 16160 12928 3232 16884 14352 2532 195565 152541 43024 91320 78260 13060 CONTINUING EDUCATION 243737 243737 MONTOYA ADMIN FEES 61870 61870 EDUCATIONAL TEXTBOOKS 47790 47790 FIELD AUDITS 40702 40702 212646 161642 51004 2523481 2224228 299253 0 861029 704892 166053 225976 169135 513588 45799 11581 32053 6508962 2519874 4008318 3989088 4830989 5127705 10081323 10604883 145016 277235 145016 277235 X 9936307 10327648 9936307 10327648 10081323 10604883 385281 6060 0 X 0 1 X 1 0 X 6016 10775 3676 20467 2491759 2229496 2410611 2318189 2490847 11940902 2497775 2240271 2414287 2318189 2490847 11961369 0 0 0 11961369 196735 99271 96100 155873 213993 761972 196735 99271 96100 155873 213993 761972 2694510 2339542 2510387 2474062 2704840 12723341 0.94010 0.95000 0.05990 0.05000 X 1500000 1500000 3162243 1589905 1572338 1409971 651904 758067 169595 136663 32932 267153 141402 125751 3989088 MUTUAL FUNDS, ETFS AND CLOSED-END FUNDS 5127705 F 5127705 X 2932385 6060 6060 2926325 -17563 -17563 2908762 2541044 17563 17563 2523481 0 2523481 PART X, LINE 2: FASB ASC TOPIC 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FOR THOSE BENEFITS TO BE RECOGNIZED, A TAX POSITION MUST BE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. FOR THE THREE MONTHS ENDED DECEMBER 31, 2018, AND YEARS ENDED SEPTEMBER 30, 2018 AND 2017, THE TRUST HAS NO MATERIAL UNCERTAIN TAX POSITIONS TO BE ACCOUNTED FOR IN THE FINANCIAL STATEMENTS UNDER THESE RULES. THE TRUST RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNRECOGNIZED TAX BENEFITS IN GENERAL AND ADMINISTRATIVE EXPENSES. THE TRUST FILES TAX RETURNS EXEMPT FROM INCOME TAX IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF CALIFORNIA. THE TRUST DID NOT HAVE UNRECOGNIZED TAX BENEFITS AS OF THE THREE MONTHS ENDED DECEMBER 31, 2018, AND YEARS ENDED SEPTEMBER 30, 2018 AND 2017 AND DOES NOT EXPECT THIS TO CHANGE SIGNIFICANTLY OVER THE NEXT TWELVE MONTHS. THE TRUST WILL RECOGNIZE INTEREST AND PENALTIES ACCRUED ON ANY UNRECOGNIZED TAX BENEFITS AS A COMPONENT OF INCOME TAX EXPENSE. AS OF DECEMBER 31, 2018, SEPTEMBER 30, 2018 AND 2017, THE TRUST HAS NOT ACCRUED INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSE -17,563. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE 17,563. X X X 0 1 0 0 0 0 0 0 0 SHANDON HARBOUR EXECUTIVE DIRECTOR 71237 92238 0 0 0 0 9290 0 18982 0 99509 92238 0 0 SHERRY YARBROUGH FORMER EXECUTIVE DIRECTOR 123911 0 0 0 0 0 0 0 0 0 123911 0 123911 0 PART I, LINE 4B SHERRY YARBROUGH, THE FORMER EXECUTIVE DIRECTOR DEPARTED THE ORGANIZATION DURING THE YEAR ENDING SEPTEMBER 30, 2017. THE TRUST PAID IN FULL THE BENEFITS UNDER THE 457(F) DEFERRED COMPENSATION PLAN OF $123,911 DURING THE YEAR ENDED SEPTEMBER 30, 2018. FORM 990, PART VI, SECTION B, LINE 11B THE CPA PREPARED AND REVIEWED 990 AND AUDIT REPORT PACKAGE ARE PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FINALIZING. FORM 990, PART VI, SECTION B, LINE 12C THE TRUSTEES ANNUALLY INDICATE IN WRITTEN FORM COMPLIANCE WITH THIS POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE PERIODICALLY REVIEW COMPENSATION OF SIMILAR INDUSTRY PROFESSIONALS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION PROVIDES THE GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS UPON REQUEST. ASSOCIATED BUILDERS AND CONTRACTORS OF SAN DEIGO 13825 KIRKHAM WAY POWAY CA 92064 953000378 REPRESENTS MERIT SHOP CONTRACTORS, SUBCONTRACTORS, SUPPLIERS CA 501(C)(6) 0 ABC CALIFORNIA HEALTH TRUST 13825 KIRKHAM WAY POWAY CA 92064 336069031 ADMINISTERS APPRENTICE HEALTH TRUST CA 501(C)(6) 0 ASSOCIATED BUILDERS AND CONTRACTORS INC 440 1ST ST NW STE 200 WASHINGTON DC 20001 520579380 REPRESENTS MERIT SHOP CONTRACTORS, SUBCONTRACTORS, SUPPLIERS DC 501(C)(6) 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 ASSOCIATE BUILDERS AND CONTRACTORS J 54619 CASH VALUE ABC CALIFORNIA HEALTH TRUST L 10326 CASH VALUE ASSOCIATED BUILDERS AND CONTRACTORS OF SAN DEIGO M 751487 CASH VALUE