Civic Intelligence

San Diego Chapter Abc Training Trust Fund

990 • Fiscal year 2022 • EIN 33-0144680

Jan 01, 2022 to Dec 31, 2022 • Filed on Oct 31, 2023

Organization ProfileWWW.ABCSD.ORG

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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

35th percentile

0.07x

Higher debt load relative to assets than 35% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Liabilities / Revenue

59th percentile

0.32x

Higher debt load relative to revenue than 59% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Net Margin

52nd percentile

7.4%

Higher net margin than 52% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Top Officer Pay

68th percentile

$237,508

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 8.2% of source-year revenue.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Asset Growth

28th percentile

-6.4%

Faster asset growth than 28% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Revenue Growth

21st percentile

-15%

Faster revenue growth than 21% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets35th percentile

Assets

Down

$12,474,694

Down $849,270 (-6.4%) from 2021

Net Assets

Down

$11,549,235

Down $1,177,626 (-9.3%) from 2021

Liabilities

Up

$925,459

Up $328,356 (+55%) from 2021

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin52nd percentile

Revenue

Down

$2,905,034

Down $513,556 (-15%) from 2021

Expenses

Up

$2,690,523

Up $72,309 (+2.8%) from 2021

Net Income

Down

$214,511

Down $585,865 (-73%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth28th 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

2022

Assets$12,474,694
Liabilities$925,459
Net Assets$11,549,235
Open 2022 Filing

Operations Trend

Revenue Growth21st 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

2022

Revenue$2,905,034
Expenses$2,690,523
Net Income$214,511
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 31, 2023
Return Version
2022v5.0
Gross Receipts
$3,038,672
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$6,933,626$5,780,777▼ $1,152,849
Land, Buildings, and Equipment, Net$3,222,725$3,063,026▼ $159,699
Cash and Non-Interest-Bearing Accounts$2,516,385$2,961,292▲ $444,907
Accounts Receivable$375,075$418,254▲ $43,179
Savings and Temporary Cash Investments$161,255$128,071▼ $33,184
Inventories for Sale or Use$70,517$83,302▲ $12,785
Prepaid Expenses and Deferred Charges$44,381$39,972▼ $4,409
Total Assets$13,323,964$12,474,694▼ $849,270
Liabilities
Accounts Payable and Accrued Expenses$581,928$910,284▲ $328,356
Other Liabilities$15,175$15,175→ $0
Total Liabilities$597,103$925,459▲ $328,356
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$12,726,861$11,549,235▼ $1,177,626
Total Net Assets Fund Balance$12,726,861$11,549,235▼ $1,177,626
Total Liabilities and Net Assets / Fund Balance$13,323,964$12,474,694▼ $849,270

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,054,081$2,108,162$3,162,243
Land$1,500,000-$1,500,000
Leasehold Improvements$508,945$972,580$1,481,525
Other Land Buildings$0$343,429$343,429
Equipment$0$174,695$174,695
Other Securities$5,780,777--
Compensation and Service Providers
Top Officer Pay68th percentile

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,613,267
Investment Income
$243,306
Other Revenue
$48,461
Change in Net Assets
$214,511

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,038,672
Revenue Not Reported on Financial Statements
$-133,638
Revenue Not Reported on Form 990
$-1,392,137
Other Revenue Adjustments
$-133,638
Total Revenue per Audited Statements
$1,646,535
Total Revenue per Form 990
$2,905,034
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,690,523
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$1,233,019$138,758-$1,371,777
Depreciation Depletion$188,615$53,199-$241,814
All Other Expenses$146,720$46,416-$193,136
Occupancy$107,075$17,611-$124,686
Fees for Services Legal-$70,970-$70,970
Insurance$55,067$15,532-$70,599
Other Expenses$64,331--$64,331
Fees for Services Accounting-$46,155-$46,155
Advertising$29,354$8,614-$37,968
Fees for Service Investment Mgmnt Fees-$37,203-$37,203
Travel$3,549$7,641-$11,190
Office Expenses$7,130$2,011-$9,141
Conferences and Meetings$415$3,999-$4,414
Total Functional Expenses$2,242,414$448,109$0$2,690,523

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,824,161
Expenses per Audited Statements$2,690,523
Total Expenses per Form 990$2,690,523
Expenses Not Reported on Form 990$133,638
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 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
Kevin Hartnett
Title
Chairman
Phone
8585134700
Signed
2023-10-31
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, 2022, 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, 2022 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, 2022, the trust has not accrued interest or penalties related to uncertain tax positions.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“RENTAL EXPENSE -133,638.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“RENTAL EXPENSE 133,638.”

Raw XML AppendixShowing 400 of 550 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/OtherExpensesGrp/TotalAmt1148815
IRS990/OtherExpensesGrp/TotalAmt281035
IRS990/OtherExpensesGrp/TotalAmt364331
IRS990/OtherLiabilitiesGrp/BOYAmt015175
IRS990/OtherLiabilitiesGrp/EOYAmt015175
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt044381
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt039972
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/Desc3CRAFT TRAINING
IRS990/ProgramServiceRevenueGrp/Desc4EDUCATION TEXTBOOKS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02171304
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1428877
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt28861
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt32708
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt41517
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02171304
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1428877
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt28861
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt32708
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt41517
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0499607
IRS990/PYOtherExpensesAmt02618214
IRS990/PYOtherRevenueAmt098628
IRS990/PYProgramServiceRevenueAmt02820355
IRS990/PYRevenuesLessExpensesAmt0800376
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt02618214
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03418590
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0214511
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt048461
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02613267
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0161255
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0128071
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0314210
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0324815
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0345538
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0234442
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0158427
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01377432
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt02613267
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt02820355
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt02556165
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt02640365
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0617617
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt011247769
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0314210
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0324815
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0345538
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0234442
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0158427
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01377432
IRS990ScheduleA/InvestmentIncomeCYPct00.10910
IRS990ScheduleA/InvestmentIncomePYPct00.10300
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.89090
IRS990ScheduleA/PublicSupportPY509Pct00.89700
IRS990ScheduleA/PublicSupportTotal509Amt011247769
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt02613267
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt02820355
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02556165
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt02640365
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0617617
IRS990ScheduleA/Total509Grp/TotalAmt011247769
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02927477
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt03145170
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02901703
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt02874807
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0776044
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt012625201
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01054081
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02108162
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03162243
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0174695
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0174695
IRS990ScheduleD/ExpensesNotReportedAmt0133638
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02690523
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01500000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01500000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0508945
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0972580
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01481525
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-1392137
IRS990ScheduleD/OtherExpensesIncludedAmt0133638
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0343429
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0343429
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt015175
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PREPAID RENT
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-133638
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt05780777
IRS990ScheduleD/OtherSecuritiesGrp/Desc0MUTUAL FUNDS, ETFS AND CLOSED-END FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt0-1392137
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-133638
IRS990ScheduleD/RevenueSubtotalAmt03038672
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, 2022, 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, 2022 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, 2022, THE TRUST HAS NOT ACCRUED INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENTAL EXPENSE -133,638.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RENTAL EXPENSE 133,638.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03063026
IRS990ScheduleD/TotalBookValueSecuritiesAmt05780777
IRS990ScheduleD/TotalExpensesPerForm990Amt02690523
IRS990ScheduleD/TotalLiabilityAmt015175
IRS990ScheduleD/TotalRevenuePerForm990Amt02905034
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01646535
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02824161
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/CompensationBasedOnRltdOrgsAmt0214031
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt08561
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt014916
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0SHANDON HARBOUR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0237508
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

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,474,694
Liabilities
$925,459
Net assets
$11,549,235
Revenue
$2,905,034
Expenses
$2,690,523
Net income
$214,511
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
2022Detailed filing. Detailed filing data is available for this year.$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
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