2018-07-06T10:36:16-05:00 2016-09-30 410746749 CLIFTONLARSONALLEN LLP 925 HIGHLAND POINTE DR SUITE 450 ROSEVILLE CA 956785423 990 2015-10-01 330144680 SAN DIEGO CHAPTER ABC TRAINING TRUST FUN SAND 8585134700 13825 KIRKHAM WAY POWAY CA 92064 SHANDON HARBOUR EXECUTIVE DIRECTOR 8585134700 2018-06-14 1 CRYSTAL COLEMAN P00823057 9167847800 2018-04-30 2015 2018-06-14 16:35:46Z SHANDON HARBOUR 13825 KIRKHAM WAY POWAY CA 92064 4115615 0 X WWW.ABCSD.ORG X 1997 CA OPERATES A CONSTRUCTION TRAINING PROGRAM FOR APPRENTICES AND JOURNEYMEN. 7 7 9 8 0 0 10775 3676 2159455 2491795 297069 130014 4319 15570 2471618 2641055 0 0 0 0 886766 917296 0 0 0 1485108 1660054 2371874 2577350 99744 63705 12454874 9928495 3269729 224834 9185145 9703661 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 2235443 2480345 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. 2235443 1 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 0 0 1 0 1 0 1 12 0 1 9 1 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 0 1 1 1 1 0 CA X POLYCOMP ADMIN SERVICES 6196832030 404 CAMINO DEL RIO SOUTH 608 SAN DIEGO CA 92108 BRIAN LYNCH CHAIRMAN 1.00 X X 0 0 0 ERIC BADER TREASURER 1.00 X X 0 0 0 DRU WELLS SECRETARY 1.00 X X 0 0 0 BILL SMYTH PAST CHAIRMAN 1.00 X X 0 0 0 KEVIN HARTNETT TRUSTEE 1.00 X 0 0 0 ROBERT LILES TRUSTEE 1.00 X 0 0 0 MATT HARBIN TRUSTEE 1.00 X 0 0 0 SHANDON HARBOUR DEPUTY EXECUTIVE DIRECTOR 60.00 X X 0 0 0 SHERRY YARBROUGH EXECUTIVE DIRECTOR 60.00 X 216290 0 11500 TRACEY BARRETT DIRECTOR OF EDUCATION 60.00 X 115074 0 6328 331364 0 17828 2 0 1 0 0 3676 3676 TRAINING CONTRIBUTIONS 611600 2267681 2267681 CRAFT TRAINING 611600 116564 116564 EDUCATION TEXTBOOKS 611600 58650 58650 HEALTH TRUST 611600 40965 40965 MISCELLANEOUS INCOME 611600 7935 7935 2491795 96100 96100 81184 65614 15570 15570 15570 1434839 8021 1400925 8021 33914 0 33914 33914 2641055 2507365 0 130014 X 200008 150006 50002 517504 486957 30547 36803 32671 4132 107036 95715 11321 55945 49665 6280 75991 68392 7599 10047 10047 26551 26551 42354 14610 27744 77968 58476 19492 33796 26361 7435 26814 21451 5363 1089 926 163 151238 117966 33272 171623 133866 37757 47146 37789 9357 EDUCATION AND TRAINING 468982 468982 TERMINATION FEE-SWAP 186300 145314 40986 MISCELLANEOUS 107162 67387 39775 EDUCATION TEXTBOOKS 64956 64956 168037 193953 -25916 2577350 2235443 341907 0 881721 1021030 2996635 211359 184356 198462 15396 15396 6245588 2149482 4194489 4096106 4068732 4203072 6683 0 106862 183070 12454874 9928495 180582 103740 2991285 0 97862 121094 3269729 224834 X 9185145 9703661 9185145 9703661 12454874 9928495 63705 454811 0 X 0 1 X 1 0 X 6016 10775 3676 20467 2821229 2881686 2491759 2229496 2410611 12834781 2821229 2881686 2497775 2240271 2414287 12855248 0 0 0 12855248 95745 102548 196735 99271 96100 590399 95745 102548 196735 99271 96100 590399 2916974 2984234 2694510 2339542 2510387 13445647 0.95610 0.95930 0.04390 0.04070 X 1500000 1500000 3162243 1369774 1792469 1310663 564838 745825 272682 214870 57812 4096106 DEFERRED COMPENSATION PLAN LIABILITY 121094 121094 X 3161480 454811 454811 2706669 -65614 -65614 2641055 2642964 65614 65614 2577350 0 2577350 PART X, LINE 2: ACCOUNTING GUIDANCE ISSUED BY THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) 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. 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 SEPTEMBER 30, 2016 AND 2015 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 SEPTEMBER 30, 2016 AND 2015, THE TRUST HAS NOT ACCRUED INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSE -65,614. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE 65,614. X X X 0 0 0 0 0 0 0 0 0 SHERRY YARBROUGH EXECUTIVE DIRECTOR 203341 0 0 0 12949 0 11500 0 0 0 227790 0 0 0 FORM 990, PART VI, SECTION A, LINE 1 THE UAC COMMITTEE IS AN EXECUTIVE COMMITTEE THAT HAS AUTHORITY TO ACT ON BEHALF OF THE BOARD. THE UAC COMMITTEE GOVERNS AND SETS RULES AND REGULATIONS FOR THE ADMINISTRATION OF THE APPRENTICESHIP PROGRAM. THE COMMITTEE DOES NOT HAVE ANY FISCAL RESPONSIBILITY NOR DOES IT ACT ON BEHALF OF THE BOARD OF TRUSTEES FOR ANY FISCAL DECISIONS. FORM 990, PART VI, SECTION B, LINE 11 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 15 THE COMPENSATION COMMITTEE REVIEWS COMPENSATION OF SIMILAR INDUSTRY PROFESSIONALS AND USES COMPARABLE COMPENSATION DOCUMENTS TO DETERMINE AND APPROVE OF THE COMPENSATION FOR KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION PROVIDES THE GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS UPON REQUEST. FORM 990, PART IX, LINE 24E UTILITIES: PROGRAM SERVICE EXPENSES 40,650. MANAGEMENT AND GENERAL EXPENSES 11,466. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 52,116. FIELD AUDITS/JOB SITE E: PROGRAM SERVICE EXPENSES 40,006. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 40,006. JANITORIAL: PROGRAM SERVICE EXPENSES 28,632. MANAGEMENT AND GENERAL EXPENSES 8,076. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 36,708. GRADUATION EXPENSES: PROGRAM SERVICE EXPENSES 31,231. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 31,231. EQUIPMENT RENTAL & AUTO REPAIR: PROGRAM SERVICE EXPENSES 18,856. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,856. BUILDING MAINTENANCE: PROGRAM SERVICE EXPENSES 11,822. MANAGEMENT AND GENERAL EXPENSES 3,335. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,157. TELEPHONE: PROGRAM SERVICE EXPENSES 11,056. MANAGEMENT AND GENERAL EXPENSES 3,685. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,741. MEALS AND ENTERTAINMENT: PROGRAM SERVICE EXPENSES 6,932. MANAGEMENT AND GENERAL EXPENSES 6,932. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,864. DELIVERY & POSTAGE: PROGRAM SERVICE EXPENSES 4,768. MANAGEMENT AND GENERAL EXPENSES 1,590. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,358. BANK CHARGES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,614. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,614. ELIMINATION OF RENTAL EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES -65,614. FUNDRAISING EXPENSES 0. TOTAL EXPENSES -65,614. ASSOCIATE BUILDERS AND CONTRACTORS 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 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 ASSOCIATE BUILDERS AND CONTRACTORS J 73484 CASH VALUE ABC CALIFORNIA HEALTH TRUST L 40965 CASH VALUE