Liabilities / Assets
92nd percentile
Higher debt load relative to assets than 92% of similar nonprofits.
EIN 33-6227695 • 501(c)9 • Anaheim, CA
Profile
To provide health benefits for participants and their covered dependents.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
92nd percentile
Higher debt load relative to assets than 92% of similar nonprofits.
Liabilities / Revenue
81st percentile
Higher debt load relative to revenue than 81% of similar nonprofits.
Net Margin
28th percentile
Higher net margin than 28% of similar nonprofits.
Top Officer Pay
48th percentile
Higher top officer pay than 48% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
36th percentile
Faster asset growth than 36% of similar nonprofits.
Revenue Growth
31st percentile
Faster revenue growth than 31% of similar nonprofits.
Assets
Up$6,156,065
Up $115,478 (+1.9%) from 2022
Liabilities
Up$4,215,485
Up $181,235 (+4.5%) from 2022
Net Assets
Down$1,940,580
Down $65,757 (-3.3%) from 2022
Revenue
Up$23,749,101
Up $35,588 (+0.2%) from 2022
Expenses
Down$24,148,501
Down $198,160 (-0.8%) from 2022
Net Income
Up-$399,400
Up $233,748 (+37%) from 2022
Most recent year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.
To provide health benefits for participants and their covered dependents.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments Other Securities | $4,506,877 | $5,067,972 | ▲ $561,095 |
| Rtn Earn Endowment Incm Other Fnds | $2,006,337 | $1,940,580 | ▼ $65,757 |
| Accounts Receivable | $872,181 | $946,037 | ▲ $73,856 |
| Savings and Temporary Cash Investments | $656,339 | $130,975 | ▼ $525,364 |
| Prepaid Expenses and Deferred Charges | $5,190 | $11,081 | ▲ $5,891 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $6,040,587 | $6,156,065 | ▲ $115,478 |
| Liabilities | |||
| Other Liabilities | $4,034,250 | $4,215,485 | ▲ $181,235 |
| Total Liabilities | $4,034,250 | $4,215,485 | ▲ $181,235 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $2,006,337 | $1,940,580 | ▼ $65,757 |
| Total Liabilities and Net Assets / Fund Balance | $6,040,587 | $6,156,065 | ▲ $115,478 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Securities | $5,067,972 | - | - |
| Name | Title |
|---|---|
| Richard Adeisher | Chairman |
| James Kerr | Secretary/trustee |
| Arnold Arsenault | Trustee |
| Brian Akerley | Trustee |
| Doug Lyvers | Trustee |
| Jon Krystafik | Trustee |
| Joshua Reyes | Trustee |
| Richard Vsmiley | Trustee |
| Robert Stuart | Trustee |
| Line Item | Amount |
|---|---|
| Other Expenses | $2,070,223 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Benefits to Members | - | - | - | $22,078,278 |
| Fees for Services Legal | - | - | - | $190,661 |
| Fees for Services Accounting | - | - | - | $47,035 |
| Fees for Services Management | - | - | - | $16,103 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $15,699 |
| Insurance | - | - | - | $13,830 |
| Conferences and Meetings | - | - | - | $12,630 |
| Other Expenses | - | - | - | $596 |
| Total Functional Expenses | $0 | $0 | $0 | $24,148,501 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $24,329,736 |
| Total Expenses per Form 990 | $24,148,501 |
| Expenses per Audited Statements | $20,114,251 |
| Expenses Not Reported on Form 990 | $4,215,485 |
| Expenses Not Reported on Financial Statements | $4,034,250 |
| Other Expense Adjustments | $4,034,250 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Dollar Bank Reserve Payable | $2,362,110 |
| Apprentice & Member Firm Premium Payable | $1,536,674 |
| Accrued Expenses - Other | $314,554 |
| Vacation and Holiday Payable | $2,147 |
“Certain administrative duties and bookkeeping services regarding benefit trust operations were delegated in a written agreement to polycomp administrative services, inc. Certain other administrative/clerical and apprentice enrollment assistance were delegated in a written agreement to the abc of southern california chapter inc. The agreement outlines various hourly fees associated with typical monthly functions and time and charges related to trust activities.”
“There are no committees that have authority to act on behalf of the governing body.”
“The trustees are provided copies of the draft form 990 and 990t for review during the board meetings or via email.”
“The trust has a conflict of interest policy that is distributed annually by the organizations legal counsel to the trustees. The trustees are required to read, sign and return the policy with any potential conflict disclosures to the organizations legal counsel who maintains the written file.”
“Upon advance notice, copies of form 1023, form 990, form 990t and audited financial statements are made available for onsight review at the organization's office.”
“Tax return accrual to cash adjustment - cy -3,258,367. Tax return accrual to cash adjustment - py 3,156,879.”
“The organization have trustees that assume responsiblity for the audited financial statements. They review and discuss financial statements and accounting issues with independent auditors upon beginning and completion of the annual audit.”
“Financial statement note 8 - income tax (excerpt) the organization did not have unrecognized tax liabilities as of december 31, 2023, and does not expect this to change over the next 12 months. In connection with the adoption of this accounting standard, the organization will recognize interest and penalties accrued on any unrecognized tax liabilities as a component of income tax expense. As of december 31, 2023, the organization has not accrued interest or penalties related to uncertain tax positions.”
“Accrual to cash adjustment - cy”
“Accurual to cash adjustment - py”
“Accrual to cash adjustment - cy”
“Accrual to cash adjustment - py”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 872181 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 946037 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE HEALTH BENEFITS FOR PARTICIPANTS AND THEIR COVERED DEPENDENTS. |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 22078278 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | POLYCOMP ADMINISTRATIVE SERVICES |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8005724122 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 530 B STREET SUITE 900 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SAN DIEGO |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 92101 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 12630 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 22078278 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 129220 |
| IRS990/CYOtherExpensesAmt | 0 | 2070223 |
| IRS990/CYOtherRevenueAmt | 0 | 59045 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 23560836 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -399400 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 24148501 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 23749101 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 1 |
| IRS990/Desc | 0 | PROVIDED HEALTH BENEFITS FOR 2066 PARTICIPANTS AND THEIR COVERED DEPENDENTS. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 47035 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 190661 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 16103 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 15699 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | RICHARD VSMILEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | RICHARD ADEISHER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JAMES KERR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DOUG LYVERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JON KRYSTAFIK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JOSHUA REYES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | BRIAN AKERLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | ROBERT STUART |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | ARNOLD ARSENAULT |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY/TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | TRUSTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1998 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | -35977 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 750351 |
| IRS990/GrossReceiptsAmt | 0 | 24535429 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 13830 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 165197 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 165197 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 4506877 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 5067972 |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 786328 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PROVIDE HEALTH BENEFITS FOR PARTICIPANTS AND THEIR COVERED DEPENDENTS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2006337 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1940580 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | -35977 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -35977 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 435131 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -101488 |
| IRS990/OtherExpensesGrp/Desc | 0 | BROKERS FEES |
| IRS990/OtherExpensesGrp/Desc | 1 | ADMINISTRATIVE SERVICES |
| IRS990/OtherExpensesGrp/Desc | 2 | GENERAL AND ADMINISTRAT |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 1140516 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 633153 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 596 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 4034250 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 4215485 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | LATE FEES & PENALTIES |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 59045 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 59045 |
| IRS990/OtherRevenueTotalAmt | 0 | 59045 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 5190 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 11081 |
| IRS990/PrincipalOfficerNm | 0 | RICHARD A DEISHER |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EMPLOYER CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | EMPLOYEE CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 23456990 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 103846 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 23456990 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 103846 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 22257852 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 104635 |
| IRS990/PYOtherExpensesAmt | 0 | 2088809 |
| IRS990/PYOtherRevenueAmt | 0 | 39822 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 23569056 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -633148 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 24346661 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 23713513 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -399400 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 1 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 2006337 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 1940580 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 656339 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 130975 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 4215485 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 4034250 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 20114251 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 435131 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 4215485 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 4034250 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 2362110 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 314554 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 1536674 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 2147 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DOLLAR BANK RESERVE PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | ACCRUED EXPENSES - OTHER |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | APPRENTICE & MEMBER FIRM PREMIUM PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | VACATION AND HOLIDAY PAYABLE |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 957118 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 877371 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 0 | 5067972 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | MUTUAL FUNDS |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 0 | F |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 1392249 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 877371 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 22871730 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | FINANCIAL STATEMENT NOTE 8 - INCOME TAX (EXCERPT) THE ORGANIZATION DID NOT HAVE UNRECOGNIZED TAX LIABILITIES AS OF DECEMBER 31, 2023, AND DOES NOT EXPECT THIS TO CHANGE OVER THE NEXT 12 MONTHS. IN CONNECTION WITH THE ADOPTION OF THIS ACCOUNTING STANDARD, THE ORGANIZATION WILL RECOGNIZE INTEREST AND PENALTIES ACCRUED ON ANY UNRECOGNIZED TAX LIABILITIES AS A COMPONENT OF INCOME TAX EXPENSE. AS OF DECEMBER 31, 2023, THE ORGANIZATION HAS NOT ACCRUED INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | ACCRUAL TO CASH ADJUSTMENT - CY |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | ACCURUAL TO CASH ADJUSTMENT - PY |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | ACCRUAL TO CASH ADJUSTMENT - CY |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 4 | ACCRUAL TO CASH ADJUSTMENT - PY |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 5067972 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 24148501 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 4215485 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 23749101 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 24263979 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 24329736 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | CERTAIN ADMINISTRATIVE DUTIES AND BOOKKEEPING SERVICES REGARDING BENEFIT TRUST OPERATIONS WERE DELEGATED IN A WRITTEN AGREEMENT TO POLYCOMP ADMINISTRATIVE SERVICES, INC. CERTAIN OTHER ADMINISTRATIVE/CLERICAL AND APPRENTICE ENROLLMENT ASSISTANCE WERE DELEGATED IN A WRITTEN AGREEMENT TO THE ABC OF SOUTHERN CALIFORNIA CHAPTER INC. THE AGREEMENT OUTLINES VARIOUS HOURLY FEES ASSOCIATED WITH TYPICAL MONTHLY FUNCTIONS AND TIME AND CHARGES RELATED TO TRUST ACTIVITIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THERE ARE NO COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE TRUSTEES ARE PROVIDED COPIES OF THE DRAFT FORM 990 AND 990T FOR REVIEW DURING THE BOARD MEETINGS OR VIA EMAIL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE TRUST HAS A CONFLICT OF INTEREST POLICY THAT IS DISTRIBUTED ANNUALLY BY THE ORGANIZATIONS LEGAL COUNSEL TO THE TRUSTEES. THE TRUSTEES ARE REQUIRED TO READ, SIGN AND RETURN THE POLICY WITH ANY POTENTIAL CONFLICT DISCLOSURES TO THE ORGANIZATIONS LEGAL COUNSEL WHO MAINTAINS THE WRITTEN FILE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | UPON ADVANCE NOTICE, COPIES OF FORM 1023, FORM 990, FORM 990T AND AUDITED FINANCIAL STATEMENTS ARE MADE AVAILABLE FOR ONSIGHT REVIEW AT THE ORGANIZATION'S OFFICE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | TAX RETURN ACCRUAL TO CASH ADJUSTMENT - CY -3,258,367. TAX RETURN ACCRUAL TO CASH ADJUSTMENT - PY 3,156,879. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ORGANIZATION HAVE TRUSTEES THAT ASSUME RESPONSIBLITY FOR THE AUDITED FINANCIAL STATEMENTS. THEY REVIEW AND DISCUSS FINANCIAL STATEMENTS AND ACCOUNTING ISSUES WITH INDEPENDENT AUDITORS UPON BEGINNING AND COMPLETION OF THE ANNUAL AUDIT. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XI, LINE 9: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XII, LINE 2B AND 2C |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 0 | SEE ATTACHED SCHEDULE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 2 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | ASSOCIATED BUILDERS & CONTRACTORS OF SOUTHERN CALIFORNIA INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | ABC SOUTHERN CALIFORNIA INC MERIT TRAINING TRUST FUND |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 2 | ABC LOS ANGELESVENTURA MERIT TRAINING TRUST FUND |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 952893577 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 731692659 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 2 | 833530096 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(6) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501(C)(5) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 2 | 501(C)(5) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | CA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | CA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 2 | CA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | CHAMPION FREE ENTERPRISE IN CONTRUCTION INDUSTRY WHILE ELIMINATING BARRIERS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | PROVIDE APPRENTICESHIP TRAINING AND JOURNEYMEN UPGRADE TRAINING PROGRAM |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 2 | PROVIDE APPRENTICESHIP TRAINING AND JOURNEYMEN UPGRADE TRAINING PROGRAM |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 1400 N KELLOGG DRIVE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 1 | 1400 N KELLOGG DRIVE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 2 | 1400 N KELLOGG DRIVE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | ANAHEIM |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 1 | ANAHEIM |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 2 | ANAHEIM |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 1 | CA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 2 | CA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 92807 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 1 | 92807 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 2 | 92807 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 16103 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | ABC OF SOUTHERN CALIFORNIA CHAPTER INC |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | M |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 6040587 |
| IRS990/TotalAssetsEOYAmt | 0 | 6156065 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 6040587 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 6156065 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 24148501 |
| IRS990/TotalGrossUBIAmt | 0 | 165197 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 4034250 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 4215485 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 4034250 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 4215485 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 2006337 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1940580 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 23560836 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 23583904 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 23749101 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 165197 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 6040587 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 6156065 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 1 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 1400 N KELLOGG DR SUITE A |
| IRS990/USAddress/CityNm | 0 | ANAHEIM |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 92807 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 9 |
| IRS990/VotingMembersIndependentCnt | 0 | 9 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2024-10-15 13:58:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | RICHARD A DEISHER |
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