Civic Intelligence

Abc Craftmasters Training Trust C/O Associated Builders and Contractors

990 • Fiscal year 2018 • EIN 26-3715068

Jul 01, 2017 to Jun 30, 2018 • Filed on Jan 31, 2019

6901 Muirkirk Meadows Drive No FBeltsville, MD 20705

(301) 853-4668

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

84th percentile

0.59x

Higher debt load relative to assets than 84% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

83rd percentile

0.80x

Higher debt load relative to revenue than 83% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

36th percentile

-1.2%

Higher net margin than 36% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

93rd percentile

$256,325

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 30.1% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

41st percentile

-1.1%

Faster asset growth than 41% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

77th percentile

23%

Faster revenue growth than 77% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$1,156,394

Down $12,562 (-1.1%) from 2017

Net Assets

Down

$477,825

Down $11,637 (-2.4%) from 2017

Liabilities

Down

$678,569

Down $925 (-0.1%) from 2017

Revenue

Up

$852,574

Up $162,030 (+23%) from 2017

Expenses

Up

$863,057

Up $7,070 (+0.8%) from 2017

Net Income

Up

-$10,483

Up $154,960 (+94%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2012: $504,905Liabilities 2012: $139,662Net Assets 2012: $365,2432012Assets 2013: $457,316Liabilities 2013: $165,523Net Assets 2013: $291,7932013Assets 2014: $1,172,430Liabilities 2014: $476,448Net Assets 2014: $695,9822014Assets 2015: $1,249,604Liabilities 2015: $573,741Net Assets 2015: $675,8632015Assets 2016: $1,254,762Liabilities 2016: $599,857Net Assets 2016: $654,9052016Assets 2017: $1,168,956Liabilities 2017: $679,494Net Assets 2017: $489,4622017Assets 2018: $1,156,394Liabilities 2018: $678,569Net Assets 2018: $477,8252018Assets 2019: $986,665Liabilities 2019: $474,837Net Assets 2019: $511,8282019Assets 2020: $964,450Liabilities 2020: $461,343Net Assets 2020: $503,1072020Assets 2021: $770,457Liabilities 2021: $317,984Net Assets 2021: $452,4732021Assets 2022: $689,851Liabilities 2022: $278,503Net Assets 2022: $411,3482022Assets 2023: $929,965Liabilities 2023: $426,741Net Assets 2023: $503,2242023Assets 2024: $953,718Liabilities 2024: $460,005Net Assets 2024: $493,7132024

Highlighted filing

2018

Assets$1,156,394
Liabilities$678,569
Net Assets$477,825

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2012: $832,5722012Expenses 2013: $723,1302013Revenue 2014: $615,086Expenses 2014: $710,862Net Income 2014: -$95,7762014Revenue 2015: $769,120Expenses 2015: $789,239Net Income 2015: -$20,1192015Revenue 2016: $789,692Expenses 2016: $828,133Net Income 2016: -$38,4412016Revenue 2017: $690,544Expenses 2017: $855,987Net Income 2017: -$165,4432017Revenue 2018: $852,574Expenses 2018: $863,057Net Income 2018: -$10,4832018Revenue 2019: $989,150Expenses 2019: $958,954Net Income 2019: $30,1962019Revenue 2020: $823,353Expenses 2020: $832,074Net Income 2020: -$8,7212020Revenue 2021: $729,013Expenses 2021: $799,651Net Income 2021: -$70,6382021Revenue 2022: $912,702Expenses 2022: $935,218Net Income 2022: -$22,5162022Revenue 2023: $1,011,114Expenses 2023: $926,143Net Income 2023: $84,9712023Revenue 2024: $1,148,033Expenses 2024: $1,168,294Net Income 2024: -$20,2612024

Highlighted filing

2018

Revenue$852,574
Expenses$863,057
Net Income-$10,483
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Jan 31, 2019
Return Version
2017v2.3
Gross Receipts
$875,034
Mission and Program Overview

Mission

To provide apprenticeship and construction craft training in a number of specialty trades. Craft training gives construction workers a considerable advantage over those trained by informal means. Construction craft training increases productivity and safety, and also helps to develop future workforce for the construction industry.

Education and training for construction trades.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$583,835$502,893▼ $80,942
Cash and Non-Interest-Bearing Accounts$512,297$461,366▼ $50,931
Investments in Publicly Traded Securities-$94,944-
Accounts Receivable$67,585$77,221▲ $9,636
Prepaid Expenses and Deferred Charges$5,239$19,970▲ $14,731
Total Assets$1,168,956$1,156,394▼ $12,562
Liabilities
Other Liabilities$304,800$276,934▼ $27,866
Accounts Payable and Accrued Expenses$229,715$224,283▼ $5,432
Deferred Revenue$144,979$177,352▲ $32,373
Total Liabilities$679,494$678,569▼ $925
Net Assets / Fund Balance
Temporarily Rstr Net Assets$369,189$377,395▲ $8,206
Unrestricted Net Assets$120,273$50,430▼ $69,843
Permanently Rstr Net Assets-$50,000-
Total Net Assets Fund Balance$489,462$477,825▼ $11,637
Total Liabilities and Net Assets / Fund Balance$1,168,956$1,156,394▼ $12,562

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$498,284$344,965$843,249
Equipment$4,609$121,727$126,336

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$0$96,523▼ $540-$95,983
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mark W DruryChairman
Paul P EliasChairman-elect
Melissa P KoehlerVice Chairman
Debra D LivingstonExecutive Director
Chris M PappasTrustee
Dan CoffeyTrustee
Jon GrayTrustee
Mike LittleTrustee
Paul KeaneTrustee
John ClaySecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$228,592
Program Service Revenue
$607,605
Investment Income
$720
Other Revenue
$15,657
All Other Contributions
$208,542
Change in Net Assets
$-10,483
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$840,307
Grants and Similar Amounts Paid$22,750
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$186,872$325,894-$512,766
Occupancy$119,015--$119,015
Depreciation Depletion$78,473$2,469-$80,942
Grants to Domestic Individuals$22,750--$22,750
All Other Expenses$7,749$5,445-$13,194
Other Expenses$23,734$11,766-$11,766
Office Expenses-$9,324-$9,324
Fees for Services Accounting-$7,850-$7,850
Conferences and Meetings$5,711--$5,711
Travel-$2,144-$2,144
Insurance-$1,170-$1,170
Total Functional Expenses$477,684$385,373$0$863,057
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$34,199
Fundraising Direct Expenses$22,460
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Scholarships Event$54,249$34,199$1,589$32,610
Total Events$54,249$34,199$22,460$11,739
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Rent Benefits$276,934
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Emailed to board of trustees prior to the due date of return.

Form 990, Part VI, Section B, Line 12C

Parties are asked to review their disclosure statements semi-annually to determine whether there have been any changes that could give rise to conflicts.

Form 990, Part VI, Section C, Line 19

Abc-ctt makes its governing documents, conflict of interest policy, 990 and annual financial statements available by request.

Filing and Contact Details

Filer

Filer Name
Abc Craftmasters Training Trust
EIN
26-3715068
Phone
3018534668
Address
6901 MUIRKIRK MEADOWS DRIVE NO F, BELTSVILLE, MD 20705

Signing Officer

Name
Debra Livingston
Title
Executive Director
Phone
3015959711
Signed
2019-01-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Debra Livingston
Formed
2009
Legal Domicile
Md
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
0

Preparer

Firm
Squire Lemkin Company Llp
Address
111 ROCKVILLE PIKE SUITE 475, ROCKVILLE, MD 20850
Preparer
Tracy M Morey
Phone
3014246800
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Administration fees: program service expenses 0. Management and general expenses 288,436. Fundraising expenses 0. Total expenses 288,436. Instructor fees: program service expenses 186,872. Management and general expenses 0. Fundraising expenses 0. Total expenses 186,872. Professional fees: program service expenses 0. Management and general expenses 37,458. Fundraising expenses 0. Total expenses 37,458.

Financial Statement Notes

PART V, LINE 4:

Awards are to be made from the investment income earned on the principal which is invested in perpetuity. The awards are to be made to young men and women interested in pursuing an education in management within the construction industry.

PART X, LINE 2:

Abc-ctt recognizes any potential financial statement impact of a tax position when it is more-likely-than-not that the position will not be sustained upon examination as required by the accounting for uncertainty in income taxes topic of the fasb accounting standards codification. Abc-ctt does not believe it has any uncertain tax positions, and the financial statements do not have any unrecognized tax benefits or liabilities that need to be recorded.

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IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01918
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01918
IRS990/OtherRevenueTotalAmt01918
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt050000
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05239
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt019970
IRS990/PrincipalOfficerNm0DEBRA LIVINGSTON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION INCOME
IRS990/ProgramServiceRevenueGrp/Desc1REGISTRATION FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0547959
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt159646
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0547959
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt159646
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0138433
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt026500
IRS990/PYInvestmentIncomeAmt04489
IRS990/PYOtherExpensesAmt0829487
IRS990/PYOtherRevenueAmt012032
IRS990/PYProgramServiceRevenueAmt0535590
IRS990/PYRevenuesLessExpensesAmt0-165443
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0855987
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0690544
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-10483
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt02000
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0609523
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt00
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt096523
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt095983
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-540
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt04609
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0121727
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0126336
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0498284
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0344965
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0843249
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0276934
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED RENT BENEFITS
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.52090
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0AWARDS ARE TO BE MADE FROM THE INVESTMENT INCOME EARNED ON THE PRINCIPAL WHICH IS INVESTED IN PERPETUITY. THE AWARDS ARE TO BE MADE TO YOUNG MEN AND WOMEN INTERESTED IN PURSUING AN EDUCATION IN MANAGEMENT WITHIN THE CONSTRUCTION INDUSTRY.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ABC-CTT RECOGNIZES ANY POTENTIAL FINANCIAL STATEMENT IMPACT OF A TAX POSITION WHEN IT IS MORE-LIKELY-THAN-NOT THAT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION AS REQUIRED BY THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES TOPIC OF THE FASB ACCOUNTING STANDARDS CODIFICATION. ABC-CTT DOES NOT BELIEVE IT HAS ANY UNCERTAIN TAX POSITIONS, AND THE FINANCIAL STATEMENTS DO NOT HAVE ANY UNRECOGNIZED TAX BENEFITS OR LIABILITIES THAT NEED TO BE RECORDED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.47910
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0502893
IRS990ScheduleD/TotalLiabilityAmt0276934
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE GENERAL COMMUNITY WE SERVE RECEIVES OUR APPRENTICESHIP STANDARDS IN WHICH THERE IS A NON-DISCRIMINATION POLICY.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt0997
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt0997
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt020050
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt020050
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt022460
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SCHOLARSHIPS EVENT
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt054249
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt054249
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt034199
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt034199
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt011739
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt01589
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt01589
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt019874
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt019874
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt022750
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt08
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION MAINTAINS RECORDS OF BOTH AMOUNT OF THE SCHOLARSHIP AWARDED TO EACH RECIPIENT AND THE APPLICATIONS WHICH CONTAIN THE CRITERIA FOR THE SCHOLARSHIP. THE ORGANIZATION COMPLETES AND MAINTAINS A REVIEW SHEET FOR EACH APPLICANT.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt045000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0177000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt014160
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt09345
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt010820
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DEBRA D LIVINGSTON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0256325
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0DEBRA LIVINGSTON'S COMPENSATION AND BENEFITS ARE INCLUDED IN THE ADMINISTRATIVE FEES CHARGED TO ABC-CTT, WHICH ARE THUS REIMBURSED BY ABC-CTT BASED ON THEIR ALLOCATED TIME AMOUNTS.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE J, PART II - UNRELATED ORGANIZATION COMPENSATION
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EMAILED TO BOARD OF TRUSTEES PRIOR TO THE DUE DATE OF RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PARTIES ARE ASKED TO REVIEW THEIR DISCLOSURE STATEMENTS SEMI-ANNUALLY TO DETERMINE WHETHER THERE HAVE BEEN ANY CHANGES THAT COULD GIVE RISE TO CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ABC-CTT MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, 990 AND ANNUAL FINANCIAL STATEMENTS AVAILABLE BY REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ADMINISTRATION FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 288,436. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 288,436. INSTRUCTOR FEES: PROGRAM SERVICE EXPENSES 186,872. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 186,872. PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 37,458. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 37,458.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00

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