Civic Intelligence

San Diego Chapter Abc Training Trust Fund

EIN 33-0144680 • 501(c)3 • Poway, CA

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Profile

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.

Refreshing map…

13825 Kirkham WayPoway, CA 92064

www.abcsd.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

31st percentile

0.06x

Higher debt load relative to assets than 31% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

44th percentile

0.18x

Higher debt load relative to revenue than 44% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

83rd percentile

34%

Higher net margin than 83% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

76th percentile

$271,609

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

65th percentile

10%

Faster asset growth than 65% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Revenue Growth

79th percentile

30%

Faster revenue growth than 79% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets31st percentile

Assets

Up

$15,161,362

Up $2,686,668 (+22%) from 2022

Liabilities

Down

$870,606

Down $54,853 (-5.9%) from 2022

Net Assets

Up

$14,290,756

Up $2,741,521 (+24%) from 2022

Operations
Liabilities / Revenue44th percentileNet Margin83rd percentile

Revenue

Up

$4,926,660

Up $2,021,626 (+70%) from 2022

Expenses

Up

$3,229,915

Up $539,392 (+20%) from 2022

Net Income

Up

$1,696,745

Up $1,482,234 (+691%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth65th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20M$15M$10M$5.0M$0Assets 2014: $12,763,850Liabilities 2014: $3,072,427Net Assets 2014: $9,691,4232014Assets 2015: $12,454,874Liabilities 2015: $3,269,729Net Assets 2015: $9,185,1452015Assets 2016: $9,928,495Liabilities 2016: $224,834Net Assets 2016: $9,703,6612016Assets 2017: $10,081,323Liabilities 2017: $145,016Net Assets 2017: $9,936,3072017Assets 2018: $10,604,883Liabilities 2018: $277,235Net Assets 2018: $10,327,6482018Assets 2019: $11,179,574Liabilities 2019: $372,238Net Assets 2019: $10,807,3362019Assets 2020: $12,098,791Liabilities 2020: $412,698Net Assets 2020: $11,686,0932020Assets 2021: $13,323,964Liabilities 2021: $597,103Net Assets 2021: $12,726,8612021Assets 2022: $12,474,694Liabilities 2022: $925,459Net Assets 2022: $11,549,2352022Assets 2024: $15,161,362Liabilities 2024: $870,606Net Assets 2024: $14,290,7562024

Highlighted filing

2024

Assets$15,161,362
Liabilities$870,606
Net Assets$14,290,756
Open 2024 Filing

Operations Trend

Revenue Growth79th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2014: $2,930,819Expenses 2014: $2,112,108Net Income 2014: $818,7112014Revenue 2015: $2,471,618Expenses 2015: $2,371,874Net Income 2015: $99,7442015Revenue 2016: $2,641,055Expenses 2016: $2,577,350Net Income 2016: $63,7052016Revenue 2017: $2,438,655Expenses 2017: $2,739,515Net Income 2017: -$300,8602017Revenue 2018: $2,908,762Expenses 2018: $2,523,481Net Income 2018: $385,2812018Revenue 2019: $3,020,068Expenses 2019: $2,832,881Net Income 2019: $187,1872019Revenue 2020: $2,806,866Expenses 2020: $2,401,106Net Income 2020: $405,7602020Revenue 2021: $3,418,590Expenses 2021: $2,618,214Net Income 2021: $800,3762021Revenue 2022: $2,905,034Expenses 2022: $2,690,523Net Income 2022: $214,5112022Revenue 2024: $4,926,660Expenses 2024: $3,229,915Net Income 2024: $1,696,7452024

Highlighted filing

2024

Revenue$4,926,660
Expenses$3,229,915
Net Income$1,696,745
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$15,161,362
Liabilities
$870,606
Net assets
$14,290,756
Revenue
$4,926,660
Expenses
$3,229,915
Net income
$1,696,745
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.2$0.87$14.3$4.93$3.23$1.70
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.5$0.93$11.5$2.91$2.69$0.21
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.3$0.60$12.7$3.42$2.62$0.80
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.1$0.41$11.7$2.81$2.40$0.41
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.2$0.37$10.8$3.02$2.83$0.19
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.6$0.28$10.3$2.91$2.52$0.39
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.1$0.15$9.94$2.44$2.74$0.30
2016Detailed filing. Detailed filing data is available for this year.$9.93$0.22$9.70$2.64$2.58$0.06
2015Detailed filing. Detailed filing data is available for this year.$12.5$3.27$9.19$2.47$2.37$0.10
2014Detailed filing. Detailed filing data is available for this year.$12.8$3.07$9.69$2.93$2.11$0.82
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$6,073,318
Mission and Program Overview

Mission

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.

Operates a construction training program for apprentices and journeymen.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$6,678,970$7,402,712▲ $723,742
Land, Buildings, and Equipment, Net$2,986,092$2,824,547▼ $161,545
Savings and Temporary Cash Investments$2,140,223$2,346,793▲ $206,570
Cash and Non-Interest-Bearing Accounts$893,306$1,748,121▲ $854,815
Accounts Receivable$505,188$572,699▲ $67,511
Prepaid Expenses and Deferred Charges$62,156$95,061▲ $32,905
Inventories for Sale or Use$59,517$55,750▼ $3,767
Total Assets$13,325,452$15,161,362▲ $1,835,910
Other Assets Total$0$115,679▲ $115,679
Liabilities
Accounts Payable and Accrued Expenses$964,972$666,864▼ $298,108
Other Liabilities$0$115,679▲ $115,679
Deferred Revenue-$88,063-
Total Liabilities$964,972$870,606▼ $94,366
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$12,360,480$14,290,756▲ $1,930,276
Total Net Assets Fund Balance$12,360,480$14,290,756▲ $1,930,276
Total Liabilities and Net Assets / Fund Balance$13,325,452$15,161,362▲ $1,835,910

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$843,265$2,318,978$3,162,243
Land$1,500,000-$1,500,000
Leasehold Improvements$406,900$1,074,625$1,481,525
Other Land Buildings$74,382$387,528$461,910
Equipment$0$205,299$205,299
Other Securities$7,402,712--
Compensation and Service Providers
Top Officer Pay76th percentile

Board Members and Trustees

NameTitle
Kevin HartnettChairman
Shandon HarbourExecutive Director
Michael KrzysikTrustee
Scott MassnerTrustee
Renee MooreSecretary
Valerie McguireTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,929,825
Investment Income
$696,780
Other Revenue
$300,055
Change in Net Assets
$1,696,745

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,022,340
Revenue Not Reported on Financial Statements
$-95,680
Revenue Not Reported on Form 990
$233,531
Other Revenue Adjustments
$-95,680
Total Revenue per Audited Statements
$5,255,871
Total Revenue per Form 990
$4,926,660
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,229,915
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$1,472,183$159,320-$1,631,503
Depreciation Depletion$158,999$44,846-$203,845
Insurance$153,255$43,226-$196,481
All Other Expenses$171,534$12,088-$183,622
Occupancy$132,158$37,276-$169,434
Office Expenses$85,650$28,235-$113,885
Other Expenses$70,878$7,875-$78,753
Fees for Services Legal-$69,100-$69,100
Fees for Services Accounting-$62,365-$62,365
Fees for Service Investment Mgmnt Fees-$27,766-$27,766
Advertising$19,626--$19,626
Conferences and Meetings$6,864--$6,864
Travel$6,088$227-$6,315
Total Functional Expenses$2,737,591$492,324$0$3,229,915

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,325,595
Expenses per Audited Statements$3,229,915
Total Expenses per Form 990$3,229,915
Expenses Not Reported on Form 990$95,680
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$115,679
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
Yes
Other officer compensation reviewed
Yes
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

“The 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 12C

“The trustees annually indicate in written form compliance with this policy.”

Form 990, Part VI, Section B, Line 15

“Compensation is determined by the executive committee of the board of trustees of abc san diego chapter.”

Form 990, Part VI, Section C, Line 19

“The organization provides the governing documents, policies, and financial statements upon request.”

Filing and Contact Details

Filer

Filer Name
San Diego Chapter Abc Training Trust
EIN
33-0144680
Phone
8585134700
Address
13825 KIRKHAM WAY, POWAY, CA 92064

Signing Officer

Name
Valerie Mcguire
Title
Chair
Phone
8585134700
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Hartnett
Formed
1997
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
Cliftonlarsonallen Llp
Address
915 HIGHLAND POINTE DR SUITE 300, ROSEVILLE, CA 95678
Preparer
Dylan Valentine
Phone
9167847800
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“This process has not changed from the prior year.”

Financial Statement Notes

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.”

Raw XML AppendixShowing 400 of 542 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0THE 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.
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IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0233531
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt012360480
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt014290756
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt037276
IRS990/OccupancyGrp/ProgramServicesAmt0132158
IRS990/OccupancyGrp/TotalAmt0169434
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt028235
IRS990/OfficeExpensesGrp/ProgramServicesAmt085650
IRS990/OfficeExpensesGrp/TotalAmt0113885
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt0115679
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0EDUCATION AND LAB
IRS990/OtherExpensesGrp/Desc1CRAFT COMPETITION
IRS990/OtherExpensesGrp/Desc2RSI ADMIN EXPENSE
IRS990/OtherExpensesGrp/Desc3TEMPORARY HELP
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt07875
IRS990/OtherExpensesGrp/ProgramServicesAmt0267437
IRS990/OtherExpensesGrp/ProgramServicesAmt1101875
IRS990/OtherExpensesGrp/ProgramServicesAmt291044
IRS990/OtherExpensesGrp/ProgramServicesAmt370878
IRS990/OtherExpensesGrp/TotalAmt0267437
IRS990/OtherExpensesGrp/TotalAmt1101875
IRS990/OtherExpensesGrp/TotalAmt291044
IRS990/OtherExpensesGrp/TotalAmt378753
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt0115679
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt062156
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt095061
IRS990/PrincipalOfficerNm0KEVIN HARTNETT
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/BusinessCd2611600
IRS990/ProgramServiceRevenueGrp/BusinessCd3611600
IRS990/ProgramServiceRevenueGrp/BusinessCd4611600
IRS990/ProgramServiceRevenueGrp/Desc0TRAINING CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1MONTOYA INCOME
IRS990/ProgramServiceRevenueGrp/Desc2EDUCATION TEXTBOOKS
IRS990/ProgramServiceRevenueGrp/Desc3CRAFT TRAINING
IRS990/ProgramServiceRevenueGrp/Desc4OTHER PROGRAM INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02716614
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1606955
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2373169
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3222975
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt410112
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02716614
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1606955
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2373169
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3222975
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt410112
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0203419
IRS990/PYOtherExpensesAmt02926395
IRS990/PYOtherRevenueAmt05700
IRS990/PYProgramServiceRevenueAmt02816240
IRS990/PYRevenuesLessExpensesAmt098964
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt02926395
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03025359
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt01696745
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0300055
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03929825
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02140223
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02346793
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0730523
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0373307
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0314210
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0324815
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0345538
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02088393
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt03929825
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt02816240
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt02613267
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt02820355
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt02556165
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt014735852
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0730523
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0373307
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0314210
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0324815
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0345538
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02088393
IRS990ScheduleA/InvestmentIncomeCYPct00.12410
IRS990ScheduleA/InvestmentIncomePYPct00.10590
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.87590
IRS990ScheduleA/PublicSupportPY509Pct00.89410
IRS990ScheduleA/PublicSupportTotal509Amt014735852
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt03929825
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt02816240
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02613267
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt02820355
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02556165
IRS990ScheduleA/Total509Grp/TotalAmt014735852
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt04660348
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt03189547
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02927477
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt03145170
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt02901703
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt016824245
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0843265
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02318978
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03162243
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0205299
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0205299
IRS990ScheduleD/ExpensesNotReportedAmt095680
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03229915
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01500000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01500000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0406900
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01074625
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01481525
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0233531
IRS990ScheduleD/OtherExpensesIncludedAmt095680
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt074382
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0387528
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0461910
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0115679
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE LIABILITY
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-95680
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt07402712
IRS990ScheduleD/OtherSecuritiesGrp/Desc0MUTUAL FUNDS, ETFS AND CLOSED-END FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt0233531
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-95680
IRS990ScheduleD/RevenueSubtotalAmt05022340
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FASB 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.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENTAL EXPENSE -95,680.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RENTAL EXPENSE 95,680.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02824547
IRS990ScheduleD/TotalBookValueSecuritiesAmt07402712
IRS990ScheduleD/TotalExpensesPerForm990Amt03229915
IRS990ScheduleD/TotalLiabilityAmt0115679
IRS990ScheduleD/TotalRevenuePerForm990Amt04926660
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05255871
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03325595
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0243203
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt09426
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt018980
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0SHANDON HARBOUR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0271609
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE TRAINING TRUST REIMBURSES THE CHAPTER FOR WORK RELATED TO AND PERFORMED FOR THE TRAINING TRUST.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CPA PREPARED AND REVIEWED 990 AND AUDIT REPORT PACKAGE ARE PROVIDED TO THE BOARD OF TRUSTEES FOR REVIEW PRIOR TO FINALIZING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TRUSTEES ANNUALLY INDICATE IN WRITTEN FORM COMPLIANCE WITH THIS POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION IS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES OF ABC SAN DIEGO CHAPTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION PROVIDES THE GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
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 B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19

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