Civic Intelligence

Associated Builders and Contractors of Iowa Apprenticeship Trust Fund

990 • Fiscal year 2017 • EIN 42-6339442

Jul 01, 2016 to Jun 30, 2017 • Filed on Oct 13, 2017

Organization ProfileWWW.ABCIOWATRUST.ORG
3100 SE Enterprise DrGrimes, IA 50111

(515) 985-1173

Siviq Scores

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

Liabilities / Assets

64th percentile

0.32x

Higher debt load relative to assets than 64% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

74th percentile

0.58x

Higher debt load relative to revenue than 74% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

88th percentile

40%

Higher net margin than 88% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

20th percentile

$0

Higher top officer pay than 20% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

85th percentile

25%

Faster asset growth than 85% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

68th percentile

14%

Faster revenue growth than 68% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets64th percentile

Assets

Up

$5,324,723

Up $1,070,633 (+25%) from 2016

Net Assets

Up

$3,640,265

Up $1,161,266 (+47%) from 2016

Liabilities

Down

$1,684,458

Down $90,633 (-5.1%) from 2016

Revenue And Expenses
Liabilities / Revenue74th percentileNet Margin88th percentile

Revenue

Up

$2,894,997

Up $351,447 (+14%) from 2016

Expenses

Up

$1,733,731

Up $218,142 (+14%) from 2016

Net Income

Up

$1,161,266

Up $133,305 (+13%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth85th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $1,712Liabilities 2010: $0Net Assets 2010: $1,7122010Assets 2011: $34,174Liabilities 2011: $0Net Assets 2011: $34,1742011Assets 2012: $62,602Liabilities 2012: $27,0002012Assets 2013: $2,130,908Liabilities 2013: $1,967,291Net Assets 2013: $163,6172013Assets 2014: $2,452,530Liabilities 2014: $2,111,921Net Assets 2014: $340,6092014Assets 2015: $3,609,307Liabilities 2015: $2,158,269Net Assets 2015: $1,451,0382015Assets 2016: $4,254,090Liabilities 2016: $1,775,091Net Assets 2016: $2,478,9992016Assets 2017: $5,324,723Liabilities 2017: $1,684,458Net Assets 2017: $3,640,2652017Assets 2018: $6,098,781Liabilities 2018: $1,588,100Net Assets 2018: $4,510,6812018Assets 2019: $5,739,848Liabilities 2019: $703,264Net Assets 2019: $5,036,5842019Assets 2020: $5,960,157Liabilities 2020: $177,205Net Assets 2020: $5,782,9522020Assets 2021: $6,448,845Liabilities 2021: $181,726Net Assets 2021: $6,267,1192021Assets 2022: $6,375,809Liabilities 2022: $123,595Net Assets 2022: $6,252,2142022Assets 2023: $6,975,235Liabilities 2023: $631,127Net Assets 2023: $6,344,1082023Assets 2024: $7,116,168Liabilities 2024: $571,073Net Assets 2024: $6,545,0952024Assets 2025: $7,106,124Liabilities 2025: $370,582Net Assets 2025: $6,735,5422025

Highlighted filing

2017

Assets$5,324,723
Liabilities$1,684,458
Net Assets$3,640,265
Open 2017 Filing

Operations Trend

Revenue Growth68th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $12Expenses 2010: $0Net Income 2010: $122010Revenue 2011: $32,462Expenses 2011: $0Net Income 2011: $32,4622011Revenue 2012: $1,700Expenses 2012: $272Net Income 2012: $1,4282012Expenses 2013: $939,2322013Revenue 2014: $1,281,384Expenses 2014: $1,104,392Net Income 2014: $176,9922014Revenue 2015: $2,441,911Expenses 2015: $1,331,482Net Income 2015: $1,110,4292015Revenue 2016: $2,543,550Expenses 2016: $1,515,589Net Income 2016: $1,027,9612016Revenue 2017: $2,894,997Expenses 2017: $1,733,731Net Income 2017: $1,161,2662017Revenue 2018: $2,891,748Expenses 2018: $2,021,332Net Income 2018: $870,4162018Revenue 2019: $2,695,855Expenses 2019: $2,169,952Net Income 2019: $525,9032019Revenue 2020: $2,766,028Expenses 2020: $2,019,660Net Income 2020: $746,3682020Revenue 2021: $2,577,244Expenses 2021: $2,093,077Net Income 2021: $484,1672021Revenue 2022: $2,189,401Expenses 2022: $2,204,306Net Income 2022: -$14,9052022Revenue 2023: $2,454,405Expenses 2023: $2,358,662Net Income 2023: $95,7432023Revenue 2024: $2,555,297Expenses 2024: $2,354,310Net Income 2024: $200,9872024Revenue 2025: $2,600,319Expenses 2025: $2,409,872Net Income 2025: $190,4472025

Highlighted filing

2017

Revenue$2,894,997
Expenses$1,733,731
Net Income$1,161,266
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Oct 13, 2017
Return Version
2016v3.0
Gross Receipts
$2,894,997
Mission and Program Overview

Mission

To provide apprenticeship training to contractors and their employees.

To provide apprenticeship training and safety education to contractors and their employees.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,259,753$2,616,280▲ $356,527
Pledges and Grants Receivable$1,079,599$1,623,896▲ $544,297
Savings and Temporary Cash Investments$778,805$1,044,570▲ $265,765
Cash and Non-Interest-Bearing Accounts$75,242$17,209▼ $58,033
Intangible Assets$10,555$10,256▼ $299
Accounts Receivable$6,782$10,151▲ $3,369
Prepaid Expenses and Deferred Charges$43,354$2,361▼ $40,993
Total Assets$4,254,090$5,324,723▲ $1,070,633
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,666,416$1,587,005▼ $79,411
Accounts Payable and Accrued Expenses$100,820$92,858▼ $7,962
Deferred Revenue$7,855$4,595▼ $3,260
Total Liabilities$1,775,091$1,684,458▼ $90,633
Net Assets / Fund Balance
Unrestricted Net Assets$2,471,133$3,633,162▲ $1,162,029
Temporarily Rstr Net Assets$7,866$7,103▼ $763
Total Net Assets Fund Balance$2,478,999$3,640,265▲ $1,161,266
Total Liabilities and Net Assets / Fund Balance$4,254,090$5,324,723▲ $1,070,633

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,125,896$236,993$2,362,889
Equipment$248,612$72,724$321,336
Leasehold Improvements$131,772$7,154$138,926
Land$110,000-$110,000
Compensation and Service Providers
Top Officer Pay20th percentile

Board Members and Trustees

NameTitle
Mike MccoyChair
Greg SpennerExecutive Director
Chad HoustonTrustee
Craig BeanTrustee
Mike PalmerTrustee
Nick SteinkampTrustee
Randy WattsTrustee
Scott BlackTrustee
Shane KlineTrustee
Shon SmithTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$1,624,396
Program Service Revenue
$1,188,402
Investment Income
$2,034
Other Revenue
$80,165
All Other Contributions
$500
Change in Net Assets
$1,161,266
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,493,622
Salaries, Compensation, and Employee Benefits$240,109
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management-$511,841-$511,841
Occupancy$152,052$86,342-$238,394
Other Salaries and Wages$215,936--$215,936
Fees for Services Other$71,147$29,445-$100,592
Depreciation Depletion-$99,661-$99,661
Interest-$70,634-$70,634
Payroll Taxes$24,173--$24,173
Office Expenses$7,698$15,947-$23,645
All Other Expenses-$23,416-$23,416
Travel$12,144$10,768-$22,912
Fees for Services Legal-$22,613-$22,613
Other Expenses$35,271$20,404-$20,404
Insurance-$9,404-$9,404
Fees for Services Accounting-$3,950-$3,950
Conferences and Meetings-$1,725-$1,725
Total Functional Expenses$827,581$906,150$0$1,733,731
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Aci Mechanical - Mike Mccoy and ShoMIKE & SHON ARE KEY EMPLOYEES OF ACI AND ARE TRUSTEE ON THE TRUST'S BOARDThe Trust Entered Into a Contract With Aci Mechanical for Installation of a New Hvac System. This Contract Was Awarded Through a Bidding Process Which the Trustees Recused Themselves From.No$160,700
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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 trustees of the abc of iowa apprenticeship trust will be reviewing the 990 prior to the documents being filed with the irs.”

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

“A training update for all trustees is required annually.”

Form 990, Part VI, Section B, Line 15

“The organization's executive director's compensation is part of an administrative services agreement with the associated builder's and contractors of iowa chapter in which the trust reimburses the chapter for payroll and administrative fees performed by the director for the trust. This agreement is renewed annually and approved by the trustees.”

Form 990, Part VI, Section C, Line 19

“Governing documents and policy statements are available upon request at the organization's place of business.”

Filing and Contact Details

Filer

Filer Name
Associated Builders and Contractors of
EIN
42-6339442
Phone
5159851173
Address
3100 SE ENTERPRISE DR, GRIMES, IA 50111

Signing Officer

Name
Greg Spenner
Title
Executive Director
Phone
5159851171
Signed
2017-10-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Greg Spenner
Formed
1999
Legal Domicile
Ia
Voting Board Members
9
Independent Board Members
9
Employees
47
Volunteers
0

Preparer

Firm
Bowman & Miller Pc
Address
24 EAST MAIN STREET, MARSHALLTOWN, IA 50158
Preparer
Nathan Minkel
Phone
6417539337
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The association has adopted the new accounting for uncertainty in income tax positions which clarifies the accounting and recognition for tax positions taken or expected to be taken in its income tax returns. The association's income tax filings are subject to audit by taxing jurisdictions. The association's open audit periods are 2014-2016. The association has analyzed its tax position and believes its income tax filing position will be sustained upon examination and does not anticipate any adjustments that would result in the significant adverse effects to the association's financial reports. Accordingly, the association has not recorded any reserves or related accruals for interest and penalities for uncertain income tax positions at june 30, 2017.”

Raw XML AppendixShowing 400 of 493 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/ManagementAndGeneralAmt020404
IRS990/OtherExpensesGrp/ProgramServicesAmt0261449
IRS990/OtherExpensesGrp/ProgramServicesAmt147711
IRS990/OtherExpensesGrp/ProgramServicesAmt235271
IRS990/OtherExpensesGrp/TotalAmt0261449
IRS990/OtherExpensesGrp/TotalAmt147711
IRS990/OtherExpensesGrp/TotalAmt235271
IRS990/OtherExpensesGrp/TotalAmt320404
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0215936
IRS990/OtherSalariesAndWagesGrp/TotalAmt0215936
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt024173
IRS990/PayrollTaxesGrp/TotalAmt024173
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt01079599
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt01623896
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt043354
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02361
IRS990/PrincipalOfficerNm0GREG SPENNER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0230000
IRS990/ProgramServiceRevenueGrp/BusinessCd1230000
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/Desc1EDUCATION SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0962203
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1226199
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0962203
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1226199
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01085041
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt04395
IRS990/PYInvestmentIncomeAmt01253
IRS990/PYOtherExpensesAmt01292876
IRS990/PYOtherRevenueAmt075842
IRS990/PYProgramServiceRevenueAmt01381414
IRS990/PYRevenuesLessExpensesAmt01027961
IRS990/PYSalariesCompEmpBnftPaidAmt0218318
IRS990/PYTotalExpensesAmt01515589
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02543550
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt01161266
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt080165
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01270601
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0778805
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01044570
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01624396
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01085541
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01132620
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0186433
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0182877
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt04211867
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt02034
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01253
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0629
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0491
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0144
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt04551
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt02034
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01253
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0629
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0491
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0144
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt04551
IRS990ScheduleA/InvestmentIncomeCYPct00.00110
IRS990ScheduleA/InvestmentIncomePYPct00.00100
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99890
IRS990ScheduleA/PublicSupportPY509Pct00.99900
IRS990ScheduleA/PublicSupportTotal509Amt04211867
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01624396
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01085541
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01132620
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0186433
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0182877
IRS990ScheduleA/Total509Grp/TotalAmt04211867
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01626430
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01086794
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01133249
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0186924
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0183021
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04216418
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt02125896
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0236993
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02362889
IRS990ScheduleD/EquipmentGrp/BookValueAmt0248612
IRS990ScheduleD/EquipmentGrp/DepreciationAmt072724
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0321336
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0110000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0110000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0131772
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt07154
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0138926
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION HAS ADOPTED THE NEW ACCOUNTING FOR UNCERTAINTY IN INCOME TAX POSITIONS WHICH CLARIFIES THE ACCOUNTING AND RECOGNITION FOR TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN ITS INCOME TAX RETURNS. THE ASSOCIATION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY TAXING JURISDICTIONS. THE ASSOCIATION'S OPEN AUDIT PERIODS ARE 2014-2016. THE ASSOCIATION HAS ANALYZED ITS TAX POSITION AND BELIEVES ITS INCOME TAX FILING POSITION WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN THE SIGNIFICANT ADVERSE EFFECTS TO THE ASSOCIATION'S FINANCIAL REPORTS. ACCORDINGLY, THE ASSOCIATION HAS NOT RECORDED ANY RESERVES OR RELATED ACCRUALS FOR INTEREST AND PENALITIES FOR UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2017.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02616280
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0ACI MECHANICAL - MIKE MCCOY AND SHO
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0MIKE & SHON ARE KEY EMPLOYEES OF ACI AND ARE TRUSTEE ON THE TRUST'S BOARD
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0160700
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0THE TRUST ENTERED INTO A CONTRACT WITH ACI MECHANICAL FOR INSTALLATION OF A NEW HVAC SYSTEM. THIS CONTRACT WAS AWARDED THROUGH A BIDDING PROCESS WHICH THE TRUSTEES RECUSED THEMSELVES FROM.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TRUSTEES OF THE ABC OF IOWA APPRENTICESHIP TRUST WILL BE REVIEWING THE 990 PRIOR TO THE DOCUMENTS BEING FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A TRAINING UPDATE FOR ALL TRUSTEES IS REQUIRED ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S EXECUTIVE DIRECTOR'S COMPENSATION IS PART OF AN ADMINISTRATIVE SERVICES AGREEMENT WITH THE ASSOCIATED BUILDER'S AND CONTRACTORS OF IOWA CHAPTER IN WHICH THE TRUST REIMBURSES THE CHAPTER FOR PAYROLL AND ADMINISTRATIVE FEES PERFORMED BY THE DIRECTOR FOR THE TRUST. THIS AGREEMENT IS RENEWED ANNUALLY AND APPROVED BY THE TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS AND POLICY STATEMENTS ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S PLACE OF BUSINESS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0ASSOCIATED BUILDERS AND CONTRACTORS OF IOWA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0421029016
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0IA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0ADMINISTRATION SERVICES FOR THE TRUST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt03100 SE ENTERPRISE DR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0GRIMES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0IA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd050111
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd01
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt076901
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1603199
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0LEASE AGREEMENT
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1EMPLOYEE TIME CARDS
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0ASSOCIATED BUILDERS AND CONTRACTORS OF IOWA
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1ASSOCIATED BUILDERS AND CONTRACTORS OF IOWA
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0J
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1P
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,324,723
Liabilities
$1,684,458
Net assets
$3,640,265
Revenue
$2,894,997
Expenses
$1,733,731
Net income
$1,161,266
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.11$0.37$6.74$2.60$2.41$0.19
2024Detailed filing. Detailed filing data is available for this year.$7.12$0.57$6.55$2.56$2.35$0.20
2023Detailed filing. Detailed filing data is available for this year.$6.98$0.63$6.34$2.45$2.36$0.10
2022Detailed filing. Detailed filing data is available for this year.$6.38$0.12$6.25$2.19$2.20$0.01
2021Detailed filing. Detailed filing data is available for this year.$6.45$0.18$6.27$2.58$2.09$0.48
2020Detailed filing. Detailed filing data is available for this year.$5.96$0.18$5.78$2.77$2.02$0.75
2019Detailed filing. Detailed filing data is available for this year.$5.74$0.70$5.04$2.70$2.17$0.53
2018Detailed filing. Detailed filing data is available for this year.$6.10$1.59$4.51$2.89$2.02$0.87
2017Detailed filing. Detailed filing data is available for this year.$5.32$1.68$3.64$2.89$1.73$1.16
2016Detailed filing. Detailed filing data is available for this year.$4.25$1.78$2.48$2.54$1.52$1.03
2015Detailed filing. Detailed filing data is available for this year.$3.61$2.16$1.45$2.44$1.33$1.11
2014Detailed filing. Detailed filing data is available for this year.$2.45$2.11$0.34$1.28$1.10$0.18
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.13$1.97$0.16$0.94
2012Summary only. Only limited summary data is available for this year.$0.06$0.03$0.00$0.00$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.03$0.00$0.03$0.03$0.00$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$0.00$0.00$0.00