STRATEGY STUDIO / PUBLIC DATA EXPLORER

SAN DIEGO CHAPTER ABC TRAINING: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
SAN DIEGO CHAPTER ABC TRAINING (EIN 33-0144680)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-13
IRS object ID
202523179349303512
Schema version
2024v5.2
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)
Return2025-11-13T10:17:16-06:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN410746749PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CLIFTONLARSONALLEN LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1915 HIGHLAND POINTE DR SUITE 300AddressLine1Txt
CityROSEVILLECityNm
State AbbreviationCAStateAbbreviationCd
ZIP95678ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN330144680EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SAN DIEGO CHAPTER ABC TRAINING TRUSTBusinessNameLine1Txt
Business Name Line2FUNDBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlSANDBusinessNameControlTxt
Phone8585134700PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line113825 KIRKHAM WAYAddressLine1Txt
CityPOWAYCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92064ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonVALERIE MCGUIREPersonNm
Person TitleCHAIRPersonTitleTxt
Phone8585134700PhoneNum
Signature2025-11-12SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDYLAN VALENTINEPreparerPersonNm
PTINP01934033PTIN
Phone9167847800PhoneNum
Preparation2025-11-12PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKEVIN HARTNETTPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line113825 KIRKHAM WAYAddressLine1Txt
CityPOWAYCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92064ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$6,073,318GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.ABCSD.ORGWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation1997FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionOPERATES A CONSTRUCTION TRAINING PROGRAM FOR APPRENTICES AND JOURNEYMEN.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers5TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$2,816,240PYProgramServiceRevenueAmt
CY Program Service Revenue$3,929,825CYProgramServiceRevenueAmt
PY Investment Income$203,419PYInvestmentIncomeAmt
CY Investment Income$696,780CYInvestmentIncomeAmt
PY Other Revenue$5,700PYOtherRevenueAmt
CY Other Revenue$300,055CYOtherRevenueAmt
PY Total Revenue$3,025,359PYTotalRevenueAmt
CY Total Revenue$4,926,660CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,926,395PYOtherExpensesAmt
CY Other Expenses$3,229,915CYOtherExpensesAmt
PY Total Expenses$2,926,395PYTotalExpensesAmt
CY Total Expenses$3,229,915CYTotalExpensesAmt
PY Revenues Less Expenses$98,964PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,696,745CYRevenuesLessExpensesAmt
Total Assets BOY$13,325,452TotalAssetsBOYAmt
Total Assets EOY$15,161,362TotalAssetsEOYAmt
Total Liabilities BOY$964,972TotalLiabilitiesBOYAmt
Total Liabilities EOY$870,606TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$12,360,480NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$14,290,756NetAssetsOrFundBalancesEOYAmt
MissionTHE SAN DIEGO CHAPTER ABC (ASSOCIATED BUILDERS AND CONTRACTORS) TRAINING TRUST OPERATES AND ADMINISTERS STATE AND FEDERALLY APPROVED APPRENTICESHIP PROGRAMS AND CONDUCTS JOURNEYMAN AND CRAFT TRAININGMissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$2,737,591ExpenseAmt
Grant$0GrantAmt
Revenue$3,929,825RevenueAmt
DescTHE 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.Desc
Total Program Service Expenses$2,737,591TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
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 SecYes (1)ReportInvestmentsOtherSecInd
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
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
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
Trnsfr Exmpt Non Chrtbl Rltd OrgYes (1)TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document18IRPDocumentCnt
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
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
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 Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
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

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FUTUREPLAN BY ASCENSUSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6196832030PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1404 CAMINO DEL RIO SOUTH 608AddressLine1Txt
CitySAN DIEGOCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92108ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt
KEVIN HARTNETT
CHAIRMAN1.00Yes (X)Yes (X)$0$0$0
RENEE MOORE
SECRETARY1.00Yes (X)Yes (X)$0$0$0
VALERIE MCGUIRE
TREASURER1.00Yes (X)Yes (X)$0$0$0
MICHAEL KRZYSIK
TRUSTEE1.00Yes (X)$0$0$0
SCOTT MASSNER
TRUSTEE1.00Yes (X)$0$0$0
SHANDON HARBOUR
EXECUTIVE DIRECTOR20.00Yes (X)$0$243,203$28,40640.00
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$243,203TotReportableCompRltdOrgAmt
Total Other Compensation$28,406TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TRAINING CONTRIBUTIONS611600$2,716,614$2,716,614
MONTOYA INCOME611600$606,955$606,955
EDUCATION TEXTBOOKS611600$373,169$373,169
CRAFT TRAINING611600$222,975$222,975
OTHER PROGRAM INCOME611600$10,112$10,112
FieldValueIRS element (for citing)
Total Program Service Revenue$3,929,825TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$334,788TotalRevenueColumnAmt
Exclusion$334,788ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$395,735RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$95,680RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$300,055RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$300,055TotalRevenueColumnAmt
Exclusion$300,055ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$1,412,970SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$1,050,978SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$361,992SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$361,992TotalRevenueColumnAmt
Exclusion$361,992ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,926,660TotalRevenueColumnAmt
Related Or Exempt Func Income$3,929,825RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$996,835ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$1,631,503TotalAmt
Program Services$1,472,183ProgramServicesAmt
Management And General$159,320ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$69,100TotalAmt
Management And General$69,100ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$62,365TotalAmt
Management And General$62,365ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$27,766TotalAmt
Management And General$27,766ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$19,626TotalAmt
Program Services$19,626ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$113,885TotalAmt
Program Services$85,650ProgramServicesAmt
Management And General$28,235ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$169,434TotalAmt
Program Services$132,158ProgramServicesAmt
Management And General$37,276ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$6,315TotalAmt
Program Services$6,088ProgramServicesAmt
Management And General$227ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$6,864TotalAmt
Program Services$6,864ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$203,845TotalAmt
Program Services$158,999ProgramServicesAmt
Management And General$44,846ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$196,481TotalAmt
Program Services$153,255ProgramServicesAmt
Management And General$43,226ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
EDUCATION AND LAB$267,437$267,437
CRAFT COMPETITION$101,875$101,875
RSI ADMIN EXPENSE$91,044$91,044
TEMPORARY HELP$78,753$70,878$7,875

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$183,622TotalAmt
Program Services$171,534ProgramServicesAmt
Management And General$12,088ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,229,915TotalAmt
Program Services$2,737,591ProgramServicesAmt
Management And General$492,324ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$893,306BOYAmt
EOY$1,748,121EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$2,140,223BOYAmt
EOY$2,346,793EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$505,188BOYAmt
EOY$572,699EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$59,517BOYAmt
EOY$55,750EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$62,156BOYAmt
EOY$95,061EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$6,810,977LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$3,986,430LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$2,986,092BOYAmt
EOY$2,824,547EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$6,678,970BOYAmt
EOY$7,402,712EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$115,679EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$13,325,452BOYAmt
EOY$15,161,362EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$964,972BOYAmt
EOY$666,864EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
EOY$88,063EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$115,679EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$964,972BOYAmt
EOY$870,606EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$12,360,480BOYAmt
EOY$14,290,756EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$12,360,480BOYAmt
EOY$14,290,756EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$13,325,452BOYAmt
EOY$15,161,362EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,696,745ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$233,531NetUnrlzdGainsLossesInvstAmt
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 A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,556,165CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,820,355CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,613,267CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,816,240CurrentTaxYearMinus1YearAmt
Current Tax Year$3,929,825CurrentTaxYearAmt
Total$14,735,852TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,556,165CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,820,355CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,613,267CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,816,240CurrentTaxYearMinus1YearAmt
Current Tax Year$3,929,825CurrentTaxYearAmt
Total$14,735,852TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$14,735,852PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$345,538CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$324,815CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$314,210CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$373,307CurrentTaxYearMinus1YearAmt
Current Tax Year$730,523CurrentTaxYearAmt
Total$2,088,393TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$345,538CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$324,815CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$314,210CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$373,307CurrentTaxYearMinus1YearAmt
Current Tax Year$730,523CurrentTaxYearAmt
Total$2,088,393TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,901,703CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$3,145,170CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,927,477CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,189,547CurrentTaxYearMinus1YearAmt
Current Tax Year$4,660,348CurrentTaxYearAmt
Total$16,824,245TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.87590PublicSupportCY509Pct
Public Support PY5090.89410PublicSupportPY509Pct
Investment Income CY0.12410InvestmentIncomeCYPct
Investment Income PY0.10590InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,500,000OtherCostOrOtherBasisAmt
Book Value$1,500,000BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,162,243OtherCostOrOtherBasisAmt
Depreciation$2,318,978DepreciationAmt
Book Value$843,265BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,481,525OtherCostOrOtherBasisAmt
Depreciation$1,074,625DepreciationAmt
Book Value$406,900BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$205,299OtherCostOrOtherBasisAmt
Depreciation$205,299DepreciationAmt
Book Value$0BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$461,910OtherCostOrOtherBasisAmt
Depreciation$387,528DepreciationAmt
Book Value$74,382BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$2,824,547TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescMUTUAL FUNDS, ETFS AND CLOSED-END FUNDSDesc
Book Value$7,402,712BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$7,402,712TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescLEASE LIABILITYDesc
Amt$115,679Amt
FieldValueIRS element (for citing)
Total Liability$115,679TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$5,255,871TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$233,531NetUnrealizedGainsInvstAmt
Revenue Not Reported$233,531RevenueNotReportedAmt
Revenue Subtotal$5,022,340RevenueSubtotalAmt
Other Revenues Not Included-$95,680OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt-$95,680RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$4,926,660TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$3,325,595TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$95,680OtherExpensesIncludedAmt
Expenses Not Reported$95,680ExpensesNotReportedAmt
Expenses Subtotal$3,229,915ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$3,229,915TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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 YEAR ENDED DECEMBER 31, 2024, 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 YEAR ENDED DECEMBER 31, 2024 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, 2024, THE TRUST HAS NOT ACCRUED INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS.
PART XI, LINE 4B - OTHER ADJUSTMENTS:RENTAL EXPENSE -95,680.
PART XII, LINE 2D - OTHER ADJUSTMENTS:RENTAL EXPENSE 95,680.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr PlanYes (1)SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonSHANDON HARBOURPersonNm
TitleEXECUTIVE DIRECTORTitleTxt
Base Compensation Filing Org$0BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$243,203CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$9,426DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$18,980NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$0TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$271,609TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 3FormAndLineReferenceDesc
ExplanationTHE TRAINING TRUST REIMBURSES THE CHAPTER FOR WORK RELATED TO AND PERFORMED FOR THE TRAINING TRUST.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE CPA PREPARED AND REVIEWED 990 AND AUDIT REPORT PACKAGE ARE PROVIDED TO THE BOARD OF TRUSTEES FOR REVIEW PRIOR TO FINALIZING.
FORM 990, PART VI, SECTION B, LINE 12CTHE TRUSTEES ANNUALLY INDICATE IN WRITTEN FORM COMPLIANCE WITH THIS POLICY.
FORM 990, PART VI, SECTION B, LINE 15COMPENSATION IS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES OF ABC SAN DIEGO CHAPTER.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION PROVIDES THE GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS UPON REQUEST.
FORM 990, PART XII, LINE 2C:THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtControlled OrganizationControlledOrganizationInd
ASSOCIATED BUILDERS AND CONTRACTORS OF SAN DIEGO
13825 KIRKHAM WAYPOWAYCA92064953000378REPRESENTS MERIT SHOP CONTRACTORS, SUBCONTRACTORS, SUPPLIERSCA501(C)(6)0
ABC CALIFORNIA HEALTH TRUST
13825 KIRKHAM WAYPOWAYCA92064336069031ADMINISTERS APPRENTICE HEALTH TRUSTCA501(C)(6)0
ASSOCIATED BUILDERS AND CONTRACTORS INC
440 1ST ST NW STE 200WASHINGTONDC20001520579380REPRESENTS MERIT SHOP CONTRACTORS, SUBCONTRACTORS, SUPPLIERSDC501(C)(6)0
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 OrgYes (1)RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
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 Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
ASSOCIATED BUILDERS AND CONTRACTORS OF SAN DIEGO
P$1,631,503CASH VALUE
ASSOCIATED BUILDERS AND CONTRACTORS OF SAN DIEGO
Q$395,735CASH VALUE