Civic Intelligence

Associated Builders and Contractors Northern California Chapter Training Tf

990 • Fiscal year 2023 • EIN 90-0169609

Jan 01, 2023 to Dec 31, 2023 • Filed on Oct 16, 2024

4577 Las Positas Road StecLivermore, CA 94551

(925) 474-1300

Siviq Scores

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

Liabilities / Assets

65th percentile

0.06x

Higher debt load relative to assets than 65% of similar nonprofits.

2023 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

73rd percentile

0.18x

Higher debt load relative to revenue than 73% of similar nonprofits.

2023 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2023

Net Margin

89th percentile

34%

Higher net margin than 89% of similar nonprofits.

2023 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

18th percentile

$142,478

Higher top officer pay than 18% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

2023 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2023

Asset Growth

85th percentile

18%

Faster asset growth than 85% of similar nonprofits.

2023 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

86th percentile

23%

Faster revenue growth than 86% of similar nonprofits.

2023 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Assets

Flat

$12,881,720

Flat from 2023

Net Assets

Flat

$12,085,521

Flat from 2023

Liabilities

Flat

$796,199

Flat from 2023

Revenue

Flat

$4,420,790

Flat from 2023

Expenses

Flat

$2,935,178

Flat from 2023

Net Income

Flat

$1,485,612

Flat from 2023

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 2010: $1,969,903Liabilities 2010: $167,002Net Assets 2010: $1,802,9012010Assets 2011: $2,264,666Liabilities 2011: $148,395Net Assets 2011: $2,116,2712011Assets 2012: $2,602,906Liabilities 2012: $196,856Net Assets 2012: $2,406,0502012Assets 2013: $3,089,473Liabilities 2013: $245,611Net Assets 2013: $2,843,8622013Assets 2014: $3,232,457Liabilities 2014: $177,295Net Assets 2014: $3,055,1622014Assets 2015: $3,686,766Liabilities 2015: $104,213Net Assets 2015: $3,582,5532015Assets 2016: $4,462,889Liabilities 2016: $132,043Net Assets 2016: $4,330,8462016Assets 2017: $5,589,447Liabilities 2017: $123,303Net Assets 2017: $5,466,1442017Assets 2018: $6,721,252Liabilities 2018: $362,820Net Assets 2018: $6,358,4322018Assets 2019: $7,842,012Liabilities 2019: $291,620Net Assets 2019: $7,550,3922019Assets 2020: $9,437,980Liabilities 2020: $185,390Net Assets 2020: $9,252,5902020Assets 2021: $10,245,475Liabilities 2021: $296,346Net Assets 2021: $9,949,1292021Assets 2022: $10,903,117Liabilities 2022: $885,050Net Assets 2022: $10,018,0672022Assets 2023: $12,881,720Liabilities 2023: $796,199Net Assets 2023: $12,085,5212023Assets 2023: $12,881,720Liabilities 2023: $796,199Net Assets 2023: $12,085,5212023Assets 2024: $15,662,736Liabilities 2024: $1,337,864Net Assets 2024: $14,324,8722024

Highlighted filing

2023

Assets$12,881,720
Liabilities$796,199
Net Assets$12,085,521

Operations Trend

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

$6.0M$4.0M$2.0M$0Revenue 2010: $2,102,258Expenses 2010: $1,936,577Net Income 2010: $165,6812010Revenue 2011: $2,018,544Expenses 2011: $1,705,174Net Income 2011: $313,3702011Revenue 2012: $1,980,548Expenses 2012: $1,690,769Net Income 2012: $289,7792012Revenue 2013: $2,105,352Expenses 2013: $1,760,297Net Income 2013: $345,0552013Revenue 2014: $1,991,295Expenses 2014: $1,792,569Net Income 2014: $198,7262014Revenue 2015: $2,561,173Expenses 2015: $1,906,849Net Income 2015: $654,3242015Revenue 2016: $2,532,449Expenses 2016: $1,847,320Net Income 2016: $685,1292016Revenue 2017: $3,005,334Expenses 2017: $2,070,245Net Income 2017: $935,0892017Revenue 2018: $3,551,951Expenses 2018: $2,455,085Net Income 2018: $1,096,8662018Revenue 2019: $3,470,824Expenses 2019: $2,676,936Net Income 2019: $793,8882019Revenue 2020: $3,650,022Expenses 2020: $2,332,031Net Income 2020: $1,317,9912020Revenue 2021: $3,580,119Expenses 2021: $3,096,193Net Income 2021: $483,9262021Revenue 2022: $3,580,808Expenses 2022: $2,891,763Net Income 2022: $689,0452022Revenue 2023: $4,420,790Expenses 2023: $2,935,178Net Income 2023: $1,485,6122023Revenue 2023: $4,420,790Expenses 2023: $2,935,178Net Income 2023: $1,485,6122023Revenue 2024: $5,349,978Expenses 2024: $3,315,314Net Income 2024: $2,034,6642024

Highlighted filing

2023

Revenue$4,420,790
Expenses$2,935,178
Net Income$1,485,612
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 16, 2024
Return Version
2023v5.1
Gross Receipts
$5,711,961
Mission and Program Overview

Mission

To sponsor apprenticeship and training programs in the construction industry for the benefit of the participating members.

To sponsor apprenticeship and training programs in the construction industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,535,395$6,249,004▲ $713,609
Savings and Temporary Cash Investments$3,083,805$4,204,145▲ $1,120,340
Cash and Non-Interest-Bearing Accounts$1,885,699$2,031,139▲ $145,440
Accounts Receivable$385,740$358,499▼ $27,241
Land, Buildings, and Equipment, Net$8,176$32,165▲ $23,989
Prepaid Expenses and Deferred Charges$3,901$5,981▲ $2,080
Total Assets$10,903,117$12,881,720▲ $1,978,603
Other Assets Total$401$787▲ $386
Liabilities
Accounts Payable and Accrued Expenses$885,050$795,095▼ $89,955
Other Liabilities$0$1,104▲ $1,104
Total Liabilities$885,050$796,199▼ $88,851
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$10,018,067$12,085,521▲ $2,067,454
Total Net Assets Fund Balance$10,018,067$12,085,521▲ $2,067,454
Total Liabilities and Net Assets / Fund Balance$10,903,117$12,881,720▲ $1,978,603

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$26,281$105,881$132,162
Other Land Buildings$5,884$15,271$21,155
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Segit WoodburyApprenticeship DirectorFT$116,920$23,477$140,397
Deborah MausPresident (thru 7/2023)PT$33,815$104,279$138,094
Luah HuynhCarpenter/laborer InstructorFT$109,836$22,631$132,467
Anne QuickVP of Education & OutreachPT$71,091$54,997$126,088
Michele DaughertyPresident (thru 3/2022)PT$37,027$1,442$38,469

Board Members and Trustees

NameTitle
Ken KreischerChairman
Tom VaseyPast Chair
Phil BlankeTrustee
Dan YeggySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,111,840
Investment Income
$278,830
Other Revenue
$30,120
Change in Net Assets
$1,485,612

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,401,758
Revenue Not Reported on Financial Statements
$19,032
Revenue Not Reported on Form 990
$582,768
Total Revenue per Audited Statements
$4,984,526
Total Revenue per Form 990
$4,420,790
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,581,931
Other Expenses$1,353,247
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,233,229
Occupancy---$460,590
Other Employee Benefits---$165,261
Information Technology---$123,273
Payroll Taxes---$104,767
Fees for Services Other---$70,418
Fees for Services Legal---$65,009
Pension Plan Contributions---$41,389
Advertising---$40,817
Current Officers, Directors, Trustees, and Key Employees---$37,285
Fees for Services Accounting---$34,263
Office Expenses---$21,034
Insurance---$19,909
Fees for Service Investment Mgmnt Fees---$19,032
Depreciation Depletion---$11,701
All Other Expenses---$4,415
Travel---$2,154
Other Expenses---$1,910
Total Functional Expenses$0$0$0$2,935,178

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,935,178
Expenses per Audited Statements$2,916,146
Total Expenses per Audited Statements$2,916,146
Expenses Not Reported on Financial Statements$19,032
Expenses Not Reported on Form 990$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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Related Party$1,104
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Various administrative and program oversight regarding the organization's operations were delegated in a written agreement to the organization's related party associated builders and contractors northern california chapter ("abc ncc"). The fees for such duties are in accordance with an agreement signed by the organization's trustees and abc ncc on a no less than annual basis. Reimbursement for compensation of officers that is attributable to the filing organization is included in the administration agreement. Such compensation is reported at part vii, ix, form 990, and schedule j and is limited to reimbursement of direct expenses.

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

The trustees have an opportunity to review the annual form 990 of the organization at a scheduled meeting of the trustees whenever possible where the form 990 is presented. In the event a meeting is not scheduled, the trustees are emailed a copy of the form 990 for review prior to it being filed.

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

The organization has a conflict of interest policy that is distributed annually to the trustees. The trustees are required to review and sign the conflict of interest statement and policy on an annual basis. If there is a conflict, the trustee with the conflict cannot vote on the transaction.

Form 990, Part VI, Section B, Line 15

The organization does not file any forms w2 as all forms w2 are filed and reported by its related organization abc ncc and allocated to the organization. The abc ncc's executive committee of the board of directors annually reviews the performance and compensation of the organization's president/ceo and vice president. This is a formal written evaluation reviewing goals and objectives for the preceding year. In addition to annual compensation review, the abc ncc executive committee has access to the abc national compensation study as well as various other salary surveys and information for similar positions in the geographic area. Elected officers of the organization do not receive compensation.

Form 990, Part VI, Section C, Line 19

Upon advance notice, copies of form 1024 and 990 are made available for onsight review at the organization's office located at 4577 las positas rd., suite c, livermore, ca 94551.

Filing and Contact Details

Filer

Filer Name
Associated Builders and Contractors
EIN
90-0169609
Phone
9254741300
Address
4577 LAS POSITAS ROAD STEC, LIVERMORE, CA 94551

Signing Officer

Name
Ken Kreischer
Title
Chairman
Phone
9254741300
Signed
2024-10-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Morris
Formed
2002
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
4

Preparer

Firm
Moss Adams Llp
Address
4747 EXECUTIVE DR SUITE 1300, SAN DIEGO, CA 92121
Preparer
Jane Coleman
Phone
8586271400
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The plan follows asc 740-10, income taxes, in accounting for uncertainty in income taxes. Management evaluated the plan's tax positions and concluded that the plan had maintained its tax-exempt status and had taken no uncertain tax positions that require adjustment to the financial statements. Therefore, no provision or liability for income taxes has been included in the financial statements. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.

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IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0460590
IRS990/OfficeExpensesGrp/TotalAmt021034
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0401
IRS990/OtherAssetsTotalGrp/EOYAmt0787
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0165261
IRS990/OtherExpensesGrp/Desc0TRAINING EXPENSE
IRS990/OtherExpensesGrp/Desc1AUTO AND EQUIPMENT EXPE
IRS990/OtherExpensesGrp/Desc2EDUCATION EXPENSE
IRS990/OtherExpensesGrp/TotalAmt0428299
IRS990/OtherExpensesGrp/TotalAmt150423
IRS990/OtherExpensesGrp/TotalAmt21910
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt01104
IRS990/OtherSalariesAndWagesGrp/TotalAmt01233229
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt0104767
IRS990/PensionPlanContributionsGrp/TotalAmt041389
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03901
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05981
IRS990/PrincipalOfficerNm0JOHN MORRIS
IRS990/PriorPeriodAdjustmentsAmt0-926
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0ELECTRICAL INCOME
IRS990/ProgramServiceRevenueGrp/Desc1PLUMBING/PAINTING INCOME
IRS990/ProgramServiceRevenueGrp/Desc2CARPENTRY INCOME
IRS990/ProgramServiceRevenueGrp/Desc3LABORER INCOME
IRS990/ProgramServiceRevenueGrp/Desc4GOVERNMENT GRANTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01192735
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1882729
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2747161
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3681076
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4597044
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01192735
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1882729
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2747161
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3681076
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4597044
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0115003
IRS990/PYOtherExpensesAmt01185937
IRS990/PYOtherRevenueAmt035731
IRS990/PYProgramServiceRevenueAmt03430074
IRS990/PYRevenuesLessExpensesAmt0689045
IRS990/PYSalariesCompEmpBnftPaidAmt01705826
IRS990/PYTotalExpensesAmt02891763
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03580808
IRS990/ReconcilationRevenueExpnssAmt01485612
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt030120
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03083805
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04204145
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt026281
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0105881
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0132162
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt019032
IRS990ScheduleD/ExpensesSubtotalAmt02916146
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt019032
IRS990ScheduleD/InvestmentExpensesNotIncldAmt019032
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0582768
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05884
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt015271
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt021155
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01104
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO RELATED PARTY
IRS990ScheduleD/RevenueNotReportedAmt0582768
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt019032
IRS990ScheduleD/RevenueSubtotalAmt04401758
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PLAN FOLLOWS ASC 740-10, INCOME TAXES, IN ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT EVALUATED THE PLAN'S TAX POSITIONS AND CONCLUDED THAT THE PLAN HAD MAINTAINED ITS TAX-EXEMPT STATUS AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt032165
IRS990ScheduleD/TotalExpensesPerForm990Amt02935178
IRS990ScheduleD/TotalLiabilityAmt01104
IRS990ScheduleD/TotalRevenuePerForm990Amt04420790
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04984526
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02916146
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt037027
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0100111
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt01442
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt03898
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MICHELE DAUGHERTY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT (THRU 3/2022)
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt038469
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0104009
IRS990ScheduleJ/SeverancePaymentInd01
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S RELATED PARTY ABC NORCAL CHAPTER SETS COMPENSATION FOR THE ORGANIZATION'S CEO BASED ON ONE OR MORE OF THE METHODS DESCRIBED IN SCHEDULE J PART I, LINE 3.
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt1DEBORAH MAUS, PRESIDENT, RECEIVED SEVERANCE OF $7,500.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 4A
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VARIOUS ADMINISTRATIVE AND PROGRAM OVERSIGHT REGARDING THE ORGANIZATION'S OPERATIONS WERE DELEGATED IN A WRITTEN AGREEMENT TO THE ORGANIZATION'S RELATED PARTY ASSOCIATED BUILDERS AND CONTRACTORS NORTHERN CALIFORNIA CHAPTER ("ABC NCC"). THE FEES FOR SUCH DUTIES ARE IN ACCORDANCE WITH AN AGREEMENT SIGNED BY THE ORGANIZATION'S TRUSTEES AND ABC NCC ON A NO LESS THAN ANNUAL BASIS. REIMBURSEMENT FOR COMPENSATION OF OFFICERS THAT IS ATTRIBUTABLE TO THE FILING ORGANIZATION IS INCLUDED IN THE ADMINISTRATION AGREEMENT. SUCH COMPENSATION IS REPORTED AT PART VII, IX, FORM 990, AND SCHEDULE J AND IS LIMITED TO REIMBURSEMENT OF DIRECT EXPENSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE NO COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TRUSTEES HAVE AN OPPORTUNITY TO REVIEW THE ANNUAL FORM 990 OF THE ORGANIZATION AT A SCHEDULED MEETING OF THE TRUSTEES WHENEVER POSSIBLE WHERE THE FORM 990 IS PRESENTED. IN THE EVENT A MEETING IS NOT SCHEDULED, THE TRUSTEES ARE EMAILED A COPY OF THE FORM 990 FOR REVIEW PRIOR TO IT BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY THAT IS DISTRIBUTED ANNUALLY TO THE TRUSTEES. THE TRUSTEES ARE REQUIRED TO REVIEW AND SIGN THE CONFLICT OF INTEREST STATEMENT AND POLICY ON AN ANNUAL BASIS. IF THERE IS A CONFLICT, THE TRUSTEE WITH THE CONFLICT CANNOT VOTE ON THE TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION DOES NOT FILE ANY FORMS W2 AS ALL FORMS W2 ARE FILED AND REPORTED BY ITS RELATED ORGANIZATION ABC NCC AND ALLOCATED TO THE ORGANIZATION. THE ABC NCC'S EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS ANNUALLY REVIEWS THE PERFORMANCE AND COMPENSATION OF THE ORGANIZATION'S PRESIDENT/CEO AND VICE PRESIDENT. THIS IS A FORMAL WRITTEN EVALUATION REVIEWING GOALS AND OBJECTIVES FOR THE PRECEDING YEAR. IN ADDITION TO ANNUAL COMPENSATION REVIEW, THE ABC NCC EXECUTIVE COMMITTEE HAS ACCESS TO THE ABC NATIONAL COMPENSATION STUDY AS WELL AS VARIOUS OTHER SALARY SURVEYS AND INFORMATION FOR SIMILAR POSITIONS IN THE GEOGRAPHIC AREA. ELECTED OFFICERS OF THE ORGANIZATION DO NOT RECEIVE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UPON ADVANCE NOTICE, COPIES OF FORM 1024 AND 990 ARE MADE AVAILABLE FOR ONSIGHT REVIEW AT THE ORGANIZATION'S OFFICE LOCATED AT 4577 LAS POSITAS RD., SUITE C, LIVERMORE, CA 94551.
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 B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0ASSOCIATED BUILDERS & CONTRACTORS BENEFIT TRUST FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1ASSOCIATED BUILDERS & CONTRACTORS NORTHERN CALIFORNIA CHAPTER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0943378739
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1942331973
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(9)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROVIDE HEALTH CARE BENEFITS FOR THE COVERED PARTICIPANTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1TO CHAMPION FREE ENTERPRISE IN THE CONSTRUCTION INDUSTRY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt04577 LAS POSITAS ROAD SUITE C
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt14577 LAS POSITAS ROAD SUITE C
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0LIVERMORE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1LIVERMORE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd094551
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd194551
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd01
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd01
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd01
IRS990ScheduleR/TransferToOtherOrgInd01
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt010903117
IRS990/TotalAssetsEOYAmt012881720
IRS990/TotalAssetsGrp/BOYAmt010903117
IRS990/TotalAssetsGrp/EOYAmt012881720
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt02935178
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0885050
IRS990/TotalLiabilitiesEOYAmt0796199
IRS990/TotalLiabilitiesGrp/BOYAmt0885050
IRS990/TotalLiabilitiesGrp/EOYAmt0796199
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt010018067
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt012085521
IRS990/TotalOtherCompensationAmt069509

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.7$1.34$14.3$5.35$3.32$2.03
2023Detailed filing. Detailed filing data is available for this year.$12.9$0.80$12.1$4.42$2.94$1.49
2023Summary only. Only limited summary data is available for this year.$12.9$0.80$12.1$4.42$2.94$1.49
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.9$0.89$10.0$3.58$2.89$0.69
2021Summary only. Only limited summary data is available for this year.$10.2$0.30$9.95$3.58$3.10$0.48
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.44$0.19$9.25$3.65$2.33$1.32
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.84$0.29$7.55$3.47$2.68$0.79
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.72$0.36$6.36$3.55$2.46$1.10
2017Summary only. Only limited summary data is available for this year.$5.59$0.12$5.47$3.01$2.07$0.94
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.46$0.13$4.33$2.53$1.85$0.69
2015Detailed filing. Detailed filing data is available for this year.$3.69$0.10$3.58$2.56$1.91$0.65
2014Detailed filing. Detailed filing data is available for this year.$3.23$0.18$3.06$1.99$1.79$0.20
2013Detailed filing. Detailed filing data is available for this year.$3.09$0.25$2.84$2.11$1.76$0.35
2012Summary only. Only limited summary data is available for this year.$2.60$0.20$2.41$1.98$1.69$0.29
2011Summary only. Only limited summary data is available for this year.$2.26$0.15$2.12$2.02$1.71$0.31
2010Summary only. Only limited summary data is available for this year.$1.97$0.17$1.80$2.10$1.94$0.17
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2023 filings • 501(c)5 • $10M-$25M nonprofits