STRATEGY STUDIO / PUBLIC DATA EXPLORER

SAN DIEGO CHAPTER ABC TRAINING: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
SAN DIEGO CHAPTER ABC TRAINING (EIN 33-0144680)
Tax period
2013-10-01 to 2014-09-30
Filed
2015-07-10
IRS object ID
201531919349300638
Schema version
2013v4.0
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)
Return2015-07-10T12:34:59-05:00ReturnTs
Tax Period End2014-09-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN930623286PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1AKT LLPBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line17676 HAZARD CENTER DRIVE STE 1300AddressLine1
CitySAN DIEGOCity
StateCAState
ZIP Code92108ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-10-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN330144680EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SAN DIEGO CHAPTER ABC TRAINING TRUST FUNDBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlSANDBusinessNameControlTxt
Phone8585134700PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line113825 KIRKHAM WAYAddressLine1
CityPOWAYCity
StateCAState
ZIP Code92064ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSHERRY YARBROUGHPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone8585134700PhoneNum
Signature2015-07-02SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonELSA A ROMEROPreparerPersonNm
PTINP00485021PTIN
Phone6198104940PhoneNum
Preparation2015-07-02PreparationDt
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2016-02-25 16:41:14ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSHERRY YARBROUGHPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line113825 KIRKHAM WAYAddressLine1
CityPOWAYCity
StateCAState
ZIP Code92064ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$5,913,160GrossReceiptsAmt
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 Body8VotingMembersGoverningBodyCnt
Voting Members Independent8VotingMembersIndependentCnt
Total Employee8TotalEmployeeCnt
Total Volunteers20TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$6,016CYContributionsGrantsAmt
PY Program Service Revenue$2,881,686PYProgramServiceRevenueAmt
CY Program Service Revenue$2,421,476CYProgramServiceRevenueAmt
PY Investment Income$166,916PYInvestmentIncomeAmt
CY Investment Income$499,826CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$3,501CYOtherRevenueAmt
PY Total Revenue$3,048,602PYTotalRevenueAmt
CY Total Revenue$2,930,819CYTotalRevenueAmt
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$674,350PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$779,349CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,335,944PYOtherExpensesAmt
CY Other Expenses$1,332,759CYOtherExpensesAmt
PY Total Expenses$2,010,294PYTotalExpensesAmt
CY Total Expenses$2,112,108CYTotalExpensesAmt
PY Revenues Less Expenses$1,038,308PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$818,711CYRevenuesLessExpensesAmt
Total Assets BOY$12,079,590TotalAssetsBOYAmt
Total Assets EOY$12,763,850TotalAssetsEOYAmt
Total Liabilities BOY$3,156,866TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,072,427TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$8,922,724NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$9,691,423NetAssetsOrFundBalancesEOYAmt
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 TRAINING.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,741,163ExpenseAmt
Revenue$2,424,977RevenueAmt
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 TRAINEES, 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$1,741,163TotalProgramServiceExpensesAmt
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
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
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
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 With Officer Ent0BusinessRlnWithOfficerEntInd
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 Document8IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee8EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
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
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member8IndependentVotingMemberCnt
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 Line1POLYCOMP ADMIN SERVICESBusinessNameLine1
FieldValueIRS element (for citing)
Phone6196832030PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1404 CAMINO DEL RIO SOUTH 608AddressLine1
CitySAN DIEGOCity
StateCAState
ZIP Code92108ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
BILL SMYTH
CHAIRMAN1.00Yes (X)Yes (X)$0$0$0
ERIC BADER
TREASURER1.00Yes (X)Yes (X)$0$0$0
KEVIN HARTNETT
TRUSTEE1.00Yes (X)$0$0$0
BRIAN LYNCH
TRUSTEE1.00Yes (X)$0$0$0
ROBERT LILES
TRUSTEE1.00Yes (X)$0$0$0
MATT HARBIN
TRUSTEE1.00Yes (X)$0$0$0
DRU WELLS
TRUSTEE1.00Yes (X)$0$0$0
RICHARD FREEMAN
TRUSTEE1.00Yes (X)$0$0$0
SHERRY YARBROUGH
EXECUTIVE DIRECTOR60.00Yes (X)$165,500$0$26,542
FieldValueIRS element (for citing)
Total Reportable Comp From Org$165,500TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$26,542TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$6,016AllOtherContributionsAmt
Total Contributions$6,016TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TRAINING CONTRIBUTIONS611600$2,218,427$2,218,427
EDUCATION TEXTBOOKS611600$87,345$87,345
CRAFT TRAINING611600$74,239$74,239
HEALTH TRUST611600$36,828$36,828
MISCELLANEOUS INCOME611600$4,637$4,637
FieldValueIRS element (for citing)
Total Program Service Revenue$2,421,476TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$196,735TotalRevenueColumnAmt
Exclusion$196,735ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$70,283RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$66,782RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$3,501RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,501TotalRevenueColumnAmt
Related Or Exempt Func Income$3,501RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$3,218,650SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$2,915,559SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$303,091SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$303,091TotalRevenueColumnAmt
Exclusion$303,091ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,930,819TotalRevenueColumnAmt
Related Or Exempt Func Income$2,424,977RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$499,826ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$184,348TotalAmt
Program Services$164,327ProgramServicesAmt
Management And General$20,021ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$420,099TotalAmt
Program Services$373,631ProgramServicesAmt
Management And General$46,468ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$49,389TotalAmt
Program Services$41,856ProgramServicesAmt
Management And General$7,533ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$79,304TotalAmt
Program Services$70,581ProgramServicesAmt
Management And General$8,723ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$46,209TotalAmt
Program Services$41,126ProgramServicesAmt
Management And General$5,083ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$54,593TotalAmt
Program Services$49,134ProgramServicesAmt
Management And General$5,459ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$13,295TotalAmt
Management And General$13,295ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$37,072TotalAmt
Management And General$37,072ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$60,642TotalAmt
Program Services$31,763ProgramServicesAmt
Management And General$28,879ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$101,075TotalAmt
Management And General$101,075ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$58,401TotalAmt
Program Services$42,816ProgramServicesAmt
Management And General$15,585ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$95,945TotalAmt
Program Services$88,230ProgramServicesAmt
Management And General$7,715ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$29,095TotalAmt
Program Services$23,276ProgramServicesAmt
Management And General$5,819ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$1,054TotalAmt
Program Services$896ProgramServicesAmt
Management And General$158ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$134,577TotalAmt
Program Services$123,756ProgramServicesAmt
Management And General$10,821ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$135,701TotalAmt
Program Services$124,603ProgramServicesAmt
Management And General$11,098ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$34,140TotalAmt
Program Services$33,234ProgramServicesAmt
Management And General$906ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
EDUCATION AND TRAINING$371,892$371,892$0$0
EDUCATION TEXTBOOKS$56,263$56,263$0$0
MISCELLANEOUS$48,711$10,228$38,483$0
FIELD AUDITS/JOB SITE E$35,784$35,784$0$0

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$64,519TotalAmt
Program Services$57,767ProgramServicesAmt
Management And General$6,752ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,112,108TotalAmt
Program Services$1,741,163ProgramServicesAmt
Management And General$370,945ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,217,862BOYAmt
EOY$1,348,933EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$541,510BOYAmt
EOY$3,239,079EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$192,993BOYAmt
EOY$148,256EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$19,263BOYAmt
EOY$24,808EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$6,179,072LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,826,173LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$4,508,223BOYAmt
EOY$4,352,899EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$5,503,759BOYAmt
EOY$3,518,932EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$9,357BOYAmt
EOY$8,020EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$86,623BOYAmt
EOY$122,923EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$12,079,590BOYAmt
EOY$12,763,850EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$141,131BOYAmt
EOY$111,017EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$2,948,304BOYAmt
EOY$2,875,322EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$67,431BOYAmt
EOY$86,088EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,156,866BOYAmt
EOY$3,072,427EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$8,922,724BOYAmt
EOY$9,691,423EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$8,922,724BOYAmt
EOY$9,691,423EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$12,079,590BOYAmt
EOY$12,763,850EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$818,711ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$50,012NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
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

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year$6,016CurrentTaxYearAmt
Total$6,016TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,735,058CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,649,707CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,821,229CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,881,686CurrentTaxYearMinus1YearAmt
Current Tax Year$2,491,759CurrentTaxYearAmt
Total$13,579,439TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,735,058CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,649,707CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,821,229CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,881,686CurrentTaxYearMinus1YearAmt
Current Tax Year$2,497,775CurrentTaxYearAmt
Total$13,585,455TotalAmt

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$13,585,455PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$31,422CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$60,898CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$95,745CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$102,548CurrentTaxYearMinus1YearAmt
Current Tax Year$196,735CurrentTaxYearAmt
Total$487,348TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$31,422CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$60,898CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$95,745CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$102,548CurrentTaxYearMinus1YearAmt
Current Tax Year$196,735CurrentTaxYearAmt
Total$487,348TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,766,480CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,710,605CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,916,974CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,984,234CurrentTaxYearMinus1YearAmt
Current Tax Year$2,694,510CurrentTaxYearAmt
Total$14,072,803TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.96540PublicSupportCY509Pct
Public Support PY5090.97540PublicSupportPY509Pct
Investment Income CY0.03460InvestmentIncomeCYPct
Investment Income PY0.02460InvestmentIncomePYPct
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$1,159,488DepreciationAmt
Book Value$2,002,755BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,310,663OtherCostOrOtherBasisAmt
Depreciation$474,409DepreciationAmt
Book Value$836,254BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$206,166OtherCostOrOtherBasisAmt
Depreciation$192,276DepreciationAmt
Book Value$13,890BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$4,352,899TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDEFERRED COMPENSATION PLAN LIABILITYDesc
Amt$86,088Amt
FieldValueIRS element (for citing)
Total Liability$86,088TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,947,589TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$50,012NetUnrealizedGainsInvstAmt
Revenue Not Reported-$50,012RevenueNotReportedAmt
Revenue Subtotal$2,997,601RevenueSubtotalAmt
Other Revenues Not Included-$66,782OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt-$66,782RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,930,819TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,178,890TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$66,782OtherExpensesIncludedAmt
Expenses Not Reported$66,782ExpensesNotReportedAmt
Expenses Subtotal$2,112,108ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$2,112,108TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE TRUST FOLLOWS ACCOUNTING STANDARDS GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA RELATED TO THE RECOGNITION OF UNCERTAIN TAX POSITIONS. THE TRUST RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF THE STATEMENT OF ACTIVITIES, WHEN APPLICABLE. MANAGEMENT HAS DETERMINED THAT THE TRUST HAS NO UNCERTAIN TAX POSITIONS AT SEPTEMBER 30, 2014 AND 2013 AND THEREFORE NO AMOUNTS HAVE BEEN ACCRUED.
PART XI, LINE 4B - OTHER ADJUSTMENTS:RENTAL EXPENSE -66,782.
PART XII, LINE 2D - OTHER ADJUSTMENTS:RENTAL EXPENSE 66,782.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
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)
PersonSHERRY YARBROUGHPersonNm
TitleEXECUTIVE DIRECTORTitleTxt
Base Compensation Filing Org$165,500BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$19,470DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$7,072NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$192,042TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11THE 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 12CTHE TRUSTEES ANNUALLY INDICATE IN WRITTEN FORM COMPLIANCE WITH THIS POLICY.
FORM 990, PART VI, SECTION B, LINE 15THE COMPENSATION COMMITTEE PERIODICALLY REVIEWS COMPENSATION OF SIMILAR INDUSTRY PROFESSIONALS.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION PROVIDES THE GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS UPON REQUEST.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1CityUSAddress/CityStateUSAddress/StateZIP CodeUSAddress/ZIPCodeEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtControlled OrganizationControlledOrganizationInd
ASSOCIATED BUILDERS AND CONTRACTORS
13825 KIRKHAM WAYPOWAYCA92064953000378REPRESENTS MERIT SHOP CONTRACTORS, SUBCONTRACTORS, SUPPLIERSCA501(C)(6)0
ABC CALIFORNIA HEALTH TRUST
13825 KIRKHAM WAYPOWAYCA92064336069031ADMINISTER APPRENTICE HEALTH TRUSTCA501(C)(9)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 ExchangeYes (1)AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgYes (1)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
ASSOCIATED BUILDERS AND CONTRACTORS
I$15,678CASH VALUE
ABC CALIFORNIA HEALTH TRUST
L$62,583CASH VALUE