Civic Intelligence

Abc Southern California Inc Merit Training Trust Fund

990 • Fiscal year 2017 • EIN 73-1692659

Jan 01, 2017 to Dec 31, 2017 • Filed on Aug 27, 2018

1400 North Kellogg Dr Ste A No AAnaheim, CA 92807

(714) 779-3199

Siviq Scores

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

Liabilities / Assets

91st percentile

0.41x

Higher debt load relative to assets than 91% of similar nonprofits.

2017 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

97th percentile

1.51x

Higher debt load relative to revenue than 97% of similar nonprofits.

2017 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2017

Net Margin

82nd percentile

25%

Higher net margin than 82% of similar nonprofits.

2017 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

15th percentile

$136,308

Higher top officer pay than 15% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

2017 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2017

Asset Growth

43rd percentile

7.3%

Faster asset growth than 43% of similar nonprofits.

2017 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

42nd percentile

3.4%

Faster revenue growth than 42% of similar nonprofits.

2017 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Assets

Up

$11,416,613

Up $773,687 (+7.3%) from 2016

Net Assets

Up

$6,755,003

Up $954,280 (+16%) from 2016

Liabilities

Down

$4,661,610

Down $180,593 (-3.7%) from 2016

Revenue

Up

$3,093,245

Up $100,289 (+3.4%) from 2016

Expenses

Up

$2,313,573

Up $167,794 (+7.8%) from 2016

Net Income

Down

$779,672

Down $67,505 (-8.0%) from 2016

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2011: $10,215,700Liabilities 2011: $5,697,234Net Assets 2011: $4,518,4662011Assets 2012: $10,065,541Liabilities 2012: $5,536,557Net Assets 2012: $4,528,9842012Assets 2013: $10,237,042Liabilities 2013: $5,384,735Net Assets 2013: $4,852,3072013Assets 2014: $10,156,251Liabilities 2014: $5,131,469Net Assets 2014: $5,024,7822014Assets 2015: $9,945,405Liabilities 2015: $5,041,226Net Assets 2015: $4,904,1792015Assets 2016: $10,642,926Liabilities 2016: $4,842,203Net Assets 2016: $5,800,7232016Assets 2017: $11,416,613Liabilities 2017: $4,661,610Net Assets 2017: $6,755,0032017Assets 2018: $11,567,302Liabilities 2018: $4,451,472Net Assets 2018: $7,115,8302018Assets 2019: $12,490,511Liabilities 2019: $4,094,924Net Assets 2019: $8,395,5872019Assets 2020: $12,630,828Liabilities 2020: $3,034,321Net Assets 2020: $9,596,5072020Assets 2021: $17,850,047Liabilities 2021: $7,003,564Net Assets 2021: $10,846,4832021Assets 2022: $17,966,962Liabilities 2022: $7,672,928Net Assets 2022: $10,294,0342022Assets 2023: $18,381,214Liabilities 2023: $7,507,657Net Assets 2023: $10,873,5572023Assets 2024: $19,761,040Liabilities 2024: $7,581,201Net Assets 2024: $12,179,8392024

Highlighted filing

2017

Assets$11,416,613
Liabilities$4,661,610
Net Assets$6,755,003

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $2,000,255Expenses 2011: $1,740,847Net Income 2011: $259,4082011Revenue 2012: $1,767,479Expenses 2012: $1,887,683Net Income 2012: -$120,2042012Revenue 2013: $1,943,265Expenses 2013: $1,745,183Net Income 2013: $198,0822013Revenue 2014: $1,920,134Expenses 2014: $1,725,267Net Income 2014: $194,8672014Revenue 2015: $1,919,492Expenses 2015: $1,983,318Net Income 2015: -$63,8262015Revenue 2016: $2,992,956Expenses 2016: $2,145,779Net Income 2016: $847,1772016Revenue 2017: $3,093,245Expenses 2017: $2,313,573Net Income 2017: $779,6722017Revenue 2018: $3,229,383Expenses 2018: $2,652,044Net Income 2018: $577,3392018Revenue 2019: $3,424,144Expenses 2019: $2,604,958Net Income 2019: $819,1862019Revenue 2020: $3,517,527Expenses 2020: $2,521,356Net Income 2020: $996,1712020Revenue 2021: $4,854,646Expenses 2021: $3,085,418Net Income 2021: $1,769,2282021Revenue 2022: $3,696,008Expenses 2022: $3,977,268Net Income 2022: -$281,2602022Revenue 2023: $4,491,744Expenses 2023: $4,095,895Net Income 2023: $395,8492023Revenue 2024: $5,666,317Expenses 2024: $4,365,073Net Income 2024: $1,301,2442024

Highlighted filing

2017

Revenue$3,093,245
Expenses$2,313,573
Net Income$779,672
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Aug 27, 2018
Return Version
2017v2.3
Gross Receipts
$3,376,932
Mission and Program Overview

Mission

The organization provides approved apprenticeship training programs and approved journeymen upgrade training programs in the construction industry. It promotes the open shop construction industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,650,774$6,487,835▼ $162,939
Investments in Publicly Traded Securities$3,233,695$4,073,852▲ $840,157
Cash and Non-Interest-Bearing Accounts$472,071$488,241▲ $16,170
Accounts Receivable$200,102$236,589▲ $36,487
Prepaid Expenses and Deferred Charges$33,545$68,486▲ $34,941
Inventories for Sale or Use$52,739$52,739→ $0
Receivable From Disqualified Prsn-$8,871-
Total Assets$10,642,926$11,416,613▲ $773,687
Liabilities
Mortgage Notes Payable Secured by Investment Property$4,658,045$4,437,510▼ $220,535
Other Liabilities$114,661$144,294▲ $29,633
Deferred Revenue$55,201$48,934▼ $6,267
Accounts Payable and Accrued Expenses$14,296$30,872▲ $16,576
Total Liabilities$4,842,203$4,661,610▼ $180,593
Net Assets / Fund Balance
Unrestricted Net Assets$5,800,723$6,755,003▲ $954,280
Total Net Assets Fund Balance$5,800,723$6,755,003▲ $954,280
Total Liabilities and Net Assets / Fund Balance$10,642,926$11,416,613▲ $773,687

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,198,177$836,351-
Other Land Buildings$1,060,011$198,247-
Land$1,214,701--
Equipment$14,946$140,006-
Compensation and Service Providers

Employees

NameTitleOtherTotal
Kevin GarrettAdministrative Manager$136,308$136,308

Board Members and Trustees

NameTitle
Richard VsmileyChairman
James KerrTrustee
Richard DeisherTrustee
Shaaron BangsTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,812,140
Investment Income
$165,564
Other Revenue
$115,541
Change in Net Assets
$779,672

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,093,245
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$316,855
Total Revenue per Audited Statements
$3,410,100
Total Revenue per Form 990
$3,093,245
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,313,573
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
Office Expenses---$154,599
Fees for Services Legal---$111,300
All Other Expenses---$98,370
Other Expenses---$50,959
Insurance---$22,168
Travel---$12,759
Depreciation Depletion---$5,309
Conferences and Meetings---$849
Total Functional Expenses$0$0$0$2,313,573

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,455,820
Expenses per Audited Statements$2,313,573
Total Expenses per Form 990$2,313,573
Expenses Not Reported on Form 990$142,247
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
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$8,871-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Related Party-net$140,517
Investment Account Fees$3,777
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Certain administrative duties regarding merit trust operations were delegated in a written agreement to the associated builders and contractors southern california chapter, inc. The agreement outlines various hourly fees associated with individual employees of the chapter.

Form 990, Part VI, Section A, Line 8B

There are no committees that have authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11B

Copies of the draft form 990 were provided for review by the trustees via board meeting or email.

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

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.

Form 990, Part VI, Section C, Line 19

Upon advance notice, copies of the irs exemption letter and form 990 are made available for onsight review at the organization's office.

Filing and Contact Details

Filer

Filer Name
Abc Southern California Inc
EIN
73-1692659
Phone
7147793199
Address
1400 NORTH KELLOGG DR STE A NO A, ANAHEIM, CA 92807

Signing Officer

Name
Richard Deisher
Title
Trustee
Phone
7147793199
Signed
2018-08-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard V Smiley
Formed
2004
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
0

Preparer

Firm
Jhs Cpas Llp
Address
PO BOX 9500, DANVILLE, CA 94526-0195
Preparer
James F Kepke CPA
Phone
9258201821
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The organization has trustees that assume responsibility 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 Notes

PART X, LINE 2:

Financial statement note 9 - income tax (excerpt) the organization did not have unrecognized tax liabilities as of december 31, 2017, 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, 2017, the organization has not accrued interest or penalties related to uncertain tax positions.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Building expense allocated against rental income 142,247.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Building expense allocated to rental income 142,247.

Raw XML AppendixShowing 400 of 457 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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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt010783294
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0165564
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0102572
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt052990
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0127864
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0125669
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0574659
IRS990ScheduleA/InvestmentIncomeCYPct00.04850
IRS990ScheduleA/InvestmentIncomePYPct00.04970
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt0-31967
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt0-33602
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt0-36741
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt0-35825
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt0-40209
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt0-178344
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0140305
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0137553
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0134856
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0132212
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0129620
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0674546
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.90970
IRS990ScheduleA/PublicSupportPY509Pct00.90410
IRS990ScheduleA/PublicSupportTotal509Amt010783294
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt02812140
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt02778699
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01768387
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01695883
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01728185
IRS990ScheduleA/Total509Grp/TotalAmt010783294
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt03086042
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt02985222
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01919492
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01920134
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01943265
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt011854155
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt04198177
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0836351
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt05034528
IRS990ScheduleD/EquipmentGrp/BookValueAmt014946
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0140006
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0154952
IRS990ScheduleD/ExpensesNotReportedAmt0142247
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02313573
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01214701
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt01214701
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0174608
IRS990ScheduleD/OtherExpensesIncludedAmt0142247
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01060011
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0198247
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt01258258
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03777
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1140517
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0INVESTMENT ACCOUNT FEES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO RELATED PARTY-NET
IRS990ScheduleD/OtherRevenueAmt0142247
IRS990ScheduleD/RevenueNotReportedAmt0316855
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03093245
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FINANCIAL STATEMENT NOTE 9 - INCOME TAX (EXCERPT) THE ORGANIZATION DID NOT HAVE UNRECOGNIZED TAX LIABILITIES AS OF DECEMBER 31, 2017, 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, 2017, THE ORGANIZATION HAS NOT ACCRUED INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1BUILDING EXPENSE ALLOCATED AGAINST RENTAL INCOME 142,247.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2BUILDING EXPENSE ALLOCATED TO RENTAL INCOME 142,247.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06487835
IRS990ScheduleD/TotalExpensesPerForm990Amt02313573
IRS990ScheduleD/TotalLiabilityAmt0144294
IRS990ScheduleD/TotalRevenuePerForm990Amt03093245
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03410100
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02455820
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt08871
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt0ABC OF SOUTHERN CALIFORNIA BENEFITS TRUST FUND
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0PROVIDES ADMIN AND HEALTH BENEFITS FOR COVERED PARTICIPANTS AND DEPENDENTS.
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0PROVISION OF ADMINISTRATIVE SERVICES TO THE TRUST.
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd00
IRS990ScheduleL/TotalBalanceDueAmt08871
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CERTAIN ADMINISTRATIVE DUTIES REGARDING MERIT TRUST OPERATIONS WERE DELEGATED IN A WRITTEN AGREEMENT TO THE ASSOCIATED BUILDERS AND CONTRACTORS SOUTHERN CALIFORNIA CHAPTER, INC. THE AGREEMENT OUTLINES VARIOUS HOURLY FEES ASSOCIATED WITH INDIVIDUAL EMPLOYEES OF THE CHAPTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE NO COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COPIES OF THE DRAFT FORM 990 WERE PROVIDED FOR REVIEW BY THE TRUSTEES VIA BOARD MEETING OR EMAIL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 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/ExplanationTxt4UPON ADVANCE NOTICE, COPIES OF THE IRS EXEMPTION LETTER AND FORM 990 ARE MADE AVAILABLE FOR ONSIGHT REVIEW AT THE ORGANIZATION'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION HAS TRUSTEES THAT ASSUME RESPONSIBILITY 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/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0ASSOCIATED BUILDERS & CONTRACTORS OF SOUTHERN CALIFORNIA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1ABC SOUTHERN CALIFORNIA BENEFIT TRUST FUND WELFARE BENEFIT PLAN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0952893577
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1336227695
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)6
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)9
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TO CHAMPION FREE ENTERPRISE IN THE CONSTRUCTION INDUSTRY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1PROVIDE HEALTH BENEFITS FOR THE COVERED PARTICIPANTS AND DEPENDENTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01400 N KELLOGG DRIVE SUITE A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt11400 N KELLOGG DRIVE SUITE A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0ANAHEIM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1ANAHEIM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd092807
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd192807
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0146138
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH RECEIVED
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1CASH DISBURSED
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0ABC OF SOUTHERN CALIFORNIA INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1ABC OF SOUTHERN CALIFORNIA INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0J
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1P
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt010642926
IRS990/TotalAssetsEOYAmt011416613
IRS990/TotalAssetsGrp/BOYAmt010642926
IRS990/TotalAssetsGrp/EOYAmt011416613
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt02313573
IRS990/TotalGrossUBIAmt0-30597
IRS990/TotalLiabilitiesBOYAmt04842203
IRS990/TotalLiabilitiesEOYAmt04661610
IRS990/TotalLiabilitiesGrp/BOYAmt04842203
IRS990/TotalLiabilitiesGrp/EOYAmt04661610
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05800723
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt06755003
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt02812140
IRS990/TotalReportableCompFromOrgAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$19.8$7.58$12.2$5.67$4.37$1.30
2023Detailed filing. Detailed filing data is available for this year.$18.4$7.51$10.9$4.49$4.10$0.40
2022Detailed filing. Detailed filing data is available for this year.$18.0$7.67$10.3$3.70$3.98$0.28
2021Detailed filing. Detailed filing data is available for this year.$17.9$7.00$10.8$4.85$3.09$1.77
2020Detailed filing. Detailed filing data is available for this year.$12.6$3.03$9.60$3.52$2.52$1.00
2019Detailed filing. Detailed filing data is available for this year.$12.5$4.09$8.40$3.42$2.60$0.82
2018Detailed filing. Detailed filing data is available for this year.$11.6$4.45$7.12$3.23$2.65$0.58
2017Detailed filing. Detailed filing data is available for this year.$11.4$4.66$6.76$3.09$2.31$0.78
2016Detailed filing. Detailed filing data is available for this year.$10.6$4.84$5.80$2.99$2.15$0.85
2015Detailed filing. Detailed filing data is available for this year.$9.95$5.04$4.90$1.92$1.98$0.06
2014Detailed filing. Detailed filing data is available for this year.$10.2$5.13$5.02$1.92$1.73$0.19
2013Summary only. Only limited summary data is available for this year.$10.2$5.38$4.85$1.94$1.75$0.20
2012Summary only. Only limited summary data is available for this year.$10.1$5.54$4.53$1.77$1.89$0.12
2011Summary only. Only limited summary data is available for this year.$10.2$5.70$4.52$2.00$1.74$0.26