Civic Intelligence

San Diego Chapter Abc Training Trust Fund

990 • Fiscal year 2021 • EIN 33-0144680

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 14, 2022

Organization ProfileWWW.ABCSD.ORG

View Organization Page

Refreshing map…

13825 Kirkham WayPoway, CA 92064

(858) 513-4700

Siviq Scores

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

Liabilities / Assets

29th percentile

0.04x

Higher debt load relative to assets than 29% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Liabilities / Revenue

44th percentile

0.17x

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

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Net Margin

68th percentile

23%

Higher net margin than 68% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Top Officer Pay

65th percentile

$221,663

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 6.5% of source-year revenue.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Asset Growth

51st percentile

10%

Faster asset growth than 51% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Revenue Growth

62nd percentile

22%

Faster revenue growth than 62% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets29th percentile

Assets

Up

$13,323,964

Up $1,225,173 (+10%) from 2020

Net Assets

Up

$12,726,861

Up $1,040,768 (+8.9%) from 2020

Liabilities

Up

$597,103

Up $184,405 (+45%) from 2020

Revenue And Expenses
Liabilities / Revenue44th percentileNet Margin68th percentile

Revenue

Up

$3,418,590

Up $611,724 (+22%) from 2020

Expenses

Up

$2,618,214

Up $217,108 (+9.0%) from 2020

Net Income

Up

$800,376

Up $394,616 (+97%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth51st percentile

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

$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

2021

Assets$13,323,964
Liabilities$597,103
Net Assets$12,726,861
Open 2021 Filing

Operations Trend

Revenue Growth62nd percentile

Revenue, expenses, and net income across loaded years, with this 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

2021

Revenue$3,418,590
Expenses$2,618,214
Net Income$800,376
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 14, 2022
Return Version
2021v4.2
Gross Receipts
$4,595,387
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$6,239,741$6,933,626▲ $693,885
Land, Buildings, and Equipment, Net$3,445,976$3,222,725▼ $223,251
Cash and Non-Interest-Bearing Accounts$1,766,466$2,516,385▲ $749,919
Accounts Receivable$388,360$375,075▼ $13,285
Savings and Temporary Cash Investments$154,769$161,255▲ $6,486
Inventories for Sale or Use$70,236$70,517▲ $281
Prepaid Expenses and Deferred Charges$33,243$44,381▲ $11,138
Total Assets$12,098,791$13,323,964▲ $1,225,173
Liabilities
Accounts Payable and Accrued Expenses$397,523$581,928▲ $184,405
Other Liabilities$15,175$15,175→ $0
Total Liabilities$412,698$597,103▲ $184,405
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$11,686,093$12,726,861▲ $1,040,768
Total Net Assets Fund Balance$11,686,093$12,726,861▲ $1,040,768
Total Liabilities and Net Assets / Fund Balance$12,098,791$13,323,964▲ $1,225,173

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,159,544$2,002,699$3,162,243
Land$1,500,000-$1,500,000
Leasehold Improvements$521,670$923,156$1,444,826
Other Land Buildings$41,511$322,633$364,144
Equipment$0$174,694$174,694
Other Securities$6,933,626--
Compensation and Service Providers
Top Officer Pay65th percentile

Board Members and Trustees

NameTitle
Kevin HartnettChairman
Shandon HarbourExecutive Director
Alex GaliciaTrustee
Bobby BassoTrustee
Jason HilesTrustee
Renee MooreSecretary
Valerie McguireTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Garofolo & Ramsdell LLPLegal3443 GOLDEN GATE WAY SUITE H, Lafayette, CA 94549$118,805
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,820,355
Investment Income
$499,607
Other Revenue
$98,628
Change in Net Assets
$800,376

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,535,540
Revenue Not Reported on Financial Statements
$-116,950
Revenue Not Reported on Form 990
$240,392
Other Revenue Adjustments
$-116,950
Total Revenue per Audited Statements
$3,775,932
Total Revenue per Form 990
$3,418,590
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,618,214
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$1,213,280$118,000-$1,331,280
Depreciation Depletion$194,281$54,797-$249,078
All Other Expenses$179,747$13,657-$193,404
Occupancy$88,585$12,738-$101,323
Fees for Services Legal-$98,700-$98,700
Other Expenses$49,197$10,331-$59,528
Insurance$44,913$12,668-$57,581
Fees for Services Accounting-$49,031-$49,031
Fees for Service Investment Mgmnt Fees-$39,619-$39,619
Advertising$28,567$7,637-$36,204
Office Expenses$4,871$1,374-$6,245
Travel$402--$402
Conferences and Meetings$275--$275
Total Functional Expenses$2,196,679$421,535$0$2,618,214

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,735,164
Expenses per Audited Statements$2,618,214
Total Expenses per Form 990$2,618,214
Expenses Not Reported on Form 990$116,950
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
Prepaid Rent$15,175
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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 directors 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 directors 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
Kevin Hartnett
Title
Chairman
Phone
8585134700
Signed
2022-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Hartnett
Formed
1997
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
6

Preparer

Firm
Cliftonlarsonallen Llp
Address
915 HIGHLAND POINTE DR SUITE 300, ROSEVILLE, CA 95678
Preparer
Crystal Coleman
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, 2021, 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, 2020 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, 2020, the trust has not accrued interest or penalties related to uncertain tax positions.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“RENTAL EXPENSE -116,950.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“RENTAL EXPENSE 116,950.”

Raw XML AppendixShowing 400 of 557 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0397523
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0581928
IRS990/AccountsReceivableGrp/BOYAmt0388360
IRS990/AccountsReceivableGrp/EOYAmt0375075
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0OPERATES A CONSTRUCTION TRAINING PROGRAM FOR APPRENTICES AND JOURNEYMEN.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt07637
IRS990/AdvertisingGrp/ProgramServicesAmt028567
IRS990/AdvertisingGrp/TotalAmt036204
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt013657
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0179747
IRS990/AllOtherExpensesGrp/TotalAmt0193404
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0FUTUREPLAN BY ASCENSUS
IRS990/BooksInCareOfDetail/PhoneNum06196832030
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0404 CAMINO DEL RIO SOUTH 608
IRS990/BooksInCareOfDetail/USAddress/CityNm0SAN DIEGO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092108
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt01766466
IRS990/CashNonInterestBearingGrp/EOYAmt02516385
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0275
IRS990/ConferencesMeetingsGrp/TotalAmt0275
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0118805
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt03443 GOLDEN GATE WAY SUITE H
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0LAFAYETTE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd094549
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0GAROFOLO & RAMSDELL LLP
IRS990/ContractorCompensationGrp/ServicesDesc0LEGAL
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0499607
IRS990/CYOtherExpensesAmt02618214
IRS990/CYOtherRevenueAmt098628
IRS990/CYProgramServiceRevenueAmt02820355
IRS990/CYRevenuesLessExpensesAmt0800376
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt02618214
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03418590
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt054797
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0194281
IRS990/DepreciationDepletionGrp/TotalAmt0249078
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.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt02196679
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt049031
IRS990/FeesForServicesAccountingGrp/TotalAmt049031
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt098700
IRS990/FeesForServicesLegalGrp/TotalAmt098700
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt0118000
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt01213280
IRS990/FeesForServicesManagementGrp/TotalAmt01331280
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt039619
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt039619
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt620.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt621663
IRS990/Form990PartVIISectionAGrp/PersonNm0KEVIN HARTNETT
IRS990/Form990PartVIISectionAGrp/PersonNm1RENEE MOORE
IRS990/Form990PartVIISectionAGrp/PersonNm2VALERIE MCGUIRE
IRS990/Form990PartVIISectionAGrp/PersonNm3ALEX GALICIA
IRS990/Form990PartVIISectionAGrp/PersonNm4JASON HILES
IRS990/Form990PartVIISectionAGrp/PersonNm5BOBBY BASSO
IRS990/Form990PartVIISectionAGrp/PersonNm6SHANDON HARBOUR
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt6200000
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01997
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0390370
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt01450217
IRS990/GrossReceiptsAmt04595387
IRS990/GrossRentsGrp/RealAmt0215578
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt012668
IRS990/InsuranceGrp/ProgramServicesAmt044913
IRS990/InsuranceGrp/TotalAmt057581
IRS990/InventoriesForSaleOrUseGrp/BOYAmt070236
IRS990/InventoriesForSaleOrUseGrp/EOYAmt070517
IRS990/InvestmentIncomeGrp/ExclusionAmt0109237
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0109237
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt06239741
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt06933626
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03423182
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03445976
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03222725
IRS990/LandBldgEquipCostOrOtherBssAmt06645907
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt01059847
IRS990/LessRentalExpensesGrp/RealAmt0116950
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE 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
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt011686093
IRS990/NetAssetsOrFundBalancesEOYAmt012726861
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0390370
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0390370
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt098628
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt098628
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0240392
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt011686093
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt012726861
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt012738
IRS990/OccupancyGrp/ProgramServicesAmt088585
IRS990/OccupancyGrp/TotalAmt0101323
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01374
IRS990/OfficeExpensesGrp/ProgramServicesAmt04871
IRS990/OfficeExpensesGrp/TotalAmt06245
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0CONTINUING EDUCATION
IRS990/OtherExpensesGrp/Desc1EDUCATION AND LAB
IRS990/OtherExpensesGrp/Desc2TEMPORARY HELP
IRS990/OtherExpensesGrp/Desc3TELEPHONE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02983
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt110331
IRS990/OtherExpensesGrp/ProgramServicesAmt0176890
IRS990/OtherExpensesGrp/ProgramServicesAmt1125078
IRS990/OtherExpensesGrp/ProgramServicesAmt290593
IRS990/OtherExpensesGrp/ProgramServicesAmt349197
IRS990/OtherExpensesGrp/TotalAmt0176890
IRS990/OtherExpensesGrp/TotalAmt1125078
IRS990/OtherExpensesGrp/TotalAmt293576
IRS990/OtherExpensesGrp/TotalAmt359528
IRS990/OtherLiabilitiesGrp/BOYAmt015175
IRS990/OtherLiabilitiesGrp/EOYAmt015175
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt033243
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt044381
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/Desc2OTHER PROGRAM INCOME
IRS990/ProgramServiceRevenueGrp/Desc3SKILLED WORKFORCE
IRS990/ProgramServiceRevenueGrp/Desc4EDUCATION TEXTBOOKS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02410359
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1392334
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt211716
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt34333
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt41613
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02410359
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1392334
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt211716
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt34333
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt41613
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0162739
IRS990/PYOtherExpensesAmt02401106
IRS990/PYOtherRevenueAmt087962
IRS990/PYProgramServiceRevenueAmt02556165
IRS990/PYRevenuesLessExpensesAmt0405760
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt02401106
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02806866
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0800376
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt098628
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02820355
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0154769
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0161255
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0324815
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0345538
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0234442
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0158427
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0213993
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01277215
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt02820355
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt02556165
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt02640365
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0617617
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt02490847
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt011125349
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0324815
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0345538
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0234442
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0158427
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0213993
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01277215
IRS990ScheduleA/InvestmentIncomeCYPct00.10300
IRS990ScheduleA/InvestmentIncomePYPct00.09450
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.89700
IRS990ScheduleA/PublicSupportPY509Pct00.90550
IRS990ScheduleA/PublicSupportTotal509Amt011125349
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt02820355
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt02556165
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02640365
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0617617
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02490847
IRS990ScheduleA/Total509Grp/TotalAmt011125349
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt03145170
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt02901703
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02874807
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0776044
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt02704840
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt012402564
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01159544
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02002699
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03162243
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0174694
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0174694
IRS990ScheduleD/ExpensesNotReportedAmt0116950
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02618214
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01500000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01500000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0521670
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0923156
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01444826
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0240392
IRS990ScheduleD/OtherExpensesIncludedAmt0116950
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt041511
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0322633
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0364144
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt015175
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PREPAID RENT
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-116950
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt06933626
IRS990ScheduleD/OtherSecuritiesGrp/Desc0MUTUAL FUNDS, ETFS AND CLOSED-END FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt0240392
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-116950
IRS990ScheduleD/RevenueSubtotalAmt03535540
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, 2021, 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, 2020 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, 2020, THE TRUST HAS NOT ACCRUED INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENTAL EXPENSE -116,950.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RENTAL EXPENSE 116,950.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03222725
IRS990ScheduleD/TotalBookValueSecuritiesAmt06933626
IRS990ScheduleD/TotalExpensesPerForm990Amt02618214
IRS990ScheduleD/TotalLiabilityAmt015175
IRS990ScheduleD/TotalRevenuePerForm990Amt03418590
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03775932
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02735164
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/CompensationBasedOnRltdOrgsAmt0200000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt07469
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt014194
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0SHANDON HARBOUR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0221663
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE TRAINING TRUST REIMBURSES THE CHAPTER FOR WORK RELATED TO AND PERFORMED FOR THE TRAINING TRUST.

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$13,323,964
Liabilities
$597,103
Net assets
$12,726,861
Revenue
$3,418,590
Expenses
$2,618,214
Net income
$800,376
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
2021Detailed filing. Detailed filing data is available for this year.$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