Liabilities / Assets
88th percentile
Higher debt load relative to assets than 88% of similar nonprofits.
990 • Fiscal year 2025 • EIN 91-2156057
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
88th percentile
Higher debt load relative to assets than 88% of similar nonprofits.
Liabilities / Revenue
84th percentile
Higher debt load relative to revenue than 84% of similar nonprofits.
Net Margin
43rd percentile
Higher net margin than 43% of similar nonprofits.
Top Officer Pay
42nd percentile
Higher top officer pay than 42% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
94th percentile
Faster asset growth than 94% of similar nonprofits.
Revenue Growth
16th percentile
Faster revenue growth than 16% of similar nonprofits.
Assets
Up$2,327,180
Up $958,679 (+70%) from 2024
Net Assets
Down$900,668
Down $68,925 (-7.1%) from 2024
Liabilities
Up$1,426,512
Up $1,027,604 (+258%) from 2024
Revenue
Down$2,385,020
Down $435,027 (-15%) from 2024
Expenses
Down$2,333,606
Down $1,326,492 (-36%) from 2024
Net Income
Up$51,414
Up $891,465 (+106%) from 2024
To provide training classes and reimburse costs incurred in releasing employees for leadership training and education programs.
To reimburse costs incurred in releasing employees for leadership training and education programs.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $1,114,210 | $1,954,799 | ▲ $840,589 |
| Rtn Earn Endowment Incm Other Fnds | $969,593 | $900,668 | ▼ $68,925 |
| Accounts Receivable | $254,291 | $208,176 | ▼ $46,115 |
| Savings and Temporary Cash Investments | $0 | $163,754 | ▲ $163,754 |
| Prepaid Expenses and Deferred Charges | $0 | $451 | ▲ $451 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $1,368,501 | $2,327,180 | ▲ $958,679 |
| Liabilities | |||
| Other Liabilities | $37,498 | $885,958 | ▲ $848,460 |
| Accounts Payable and Accrued Expenses | $361,410 | $540,554 | ▲ $179,144 |
| Total Liabilities | $398,908 | $1,426,512 | ▲ $1,027,604 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $969,593 | $900,668 | ▼ $68,925 |
| Total Liabilities and Net Assets / Fund Balance | $1,368,501 | $2,327,180 | ▲ $958,679 |
| Name | Title |
|---|---|
| James Beard | Chairman |
| Andrew Gross Gaitan | Co-Chairman |
| David Huerta | Trustee |
| Dick Dotts | Trustee |
| Kallista Cervantes | Trustee |
| Luis Fuentes | Trustee |
| Mark E Olivas | Trustee |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Building Skills Partnership | Training | 1555 River Park Dr, Sacramento, CA 95815 | $2,194,504 |
| Line Item | Amount |
|---|---|
| Other Expenses | $2,333,606 |
| 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 |
|---|---|---|---|---|
| Fees for Services Other | $2,194,504 | $40,604 | - | $2,235,108 |
| Fees for Services Accounting | - | $72,495 | - | $72,495 |
| Fees for Services Legal | - | $12,016 | - | $12,016 |
| Office Expenses | - | $7,618 | - | $7,618 |
| Insurance | - | $5,094 | - | $5,094 |
| Conferences and Meetings | - | $1,275 | - | $1,275 |
| Total Functional Expenses | $2,194,504 | $139,102 | $0 | $2,333,606 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,333,606 |
| Total Expenses per Audited Statements | $2,333,606 |
| Total Expenses per Form 990 | $2,333,606 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Due to Other Funds | $809,820 |
| Contribution Overpayments/Credits | $76,138 |
“The organization has delegated control over management duties customarily performed by or under the direct supervision of officers, directors, trustees, or key employees to the administrative office.”
“The board is comprised of four employer trustees and four union trustees. The employer trustees are designated by a majority of the individual employers and the union trustees are designated by the union.”
“The organization does not have any committees with the authority to act on behalf of the governing body.”
“The IRS Form 990 and all state related tax filings are prepared by the organization's outside public accounting firm based on information provided by management. A draft is provided to the Chair and Co-Chair and reviewed before the forms are submitted to the appropriate tax agencies.”
“The organization makes its governing documents and financial statements available to public upon request.”
“Building Skills Partnership: Program service expenses 2,194,504. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,194,504. Other Professional Services: Program service expenses 0. Management and general expenses 40,604. Fundraising expenses 0. Total expenses 40,604.”
“Accounting principles generally accepted in the United States of America requires Plan management to evaluate tax positions taken by the Plan and recognize a tax liability (or asset) if the Plan has taken any uncertain position that more likely than not would not be sustained upon examination by the IRS. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”
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/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 361410 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 540554 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 254291 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 208176 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | To reimburse costs incurred in releasing employees for leadership training and education programs. |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Pacific Southwest Administrators |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6262793009 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1055 Park View Dr Ste 111 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Covina |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 91724 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1114210 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1954799 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 1275 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 1275 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 2194504 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 1555 River Park Dr |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | Sacramento |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 95815 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | Building Skills Partnership |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | Training |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 5447 |
| IRS990/CYOtherExpensesAmt | 0 | 2333606 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2379573 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 51414 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 2333606 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2385020 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 1 |
| IRS990/Desc | 0 | The purpose of the Fund is to provide training classes and reimburse individual employers for the costs incurred by them in releasing employees for leadership training and education programs. There were approximately 280,000 participants covered by the plan. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 2194504 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 72495 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 72495 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 12016 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 12016 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 40604 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 2194504 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 2235108 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 5.00 |
| 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/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | 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/PersonNm | 0 | James Beard |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Andrew Gross Gaitan |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Mark E Olivas |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | David Huerta |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Dick Dotts |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Luis Fuentes |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Kallista Cervantes |
| 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/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/TitleTxt | 0 | Chairman |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Co-Chairman |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Trustee |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 2000 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 2385020 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 5094 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 5094 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 5447 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 5447 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | To provide training classes and reimburse costs incurred in releasing employees for leadership training and education programs. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 969593 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 900668 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 7618 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 7618 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 37498 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 885958 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 451 |
| IRS990/PrincipalOfficerNm | 0 | James Beard |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | -120339 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Employer Contributions |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Liquidated Damages |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2370014 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 9559 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2370014 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 9559 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 5440 |
| IRS990/PYOtherExpensesAmt | 0 | 3660098 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2814607 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -840051 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 3660098 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2820047 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 51414 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 2379573 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 969593 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 900668 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 163754 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 5447 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 5440 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2298 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 152 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 218 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 13555 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 2379573 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 2814607 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 2788551 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 2340818 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1538914 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 11862463 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 5447 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 5440 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 2298 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 152 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 218 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 13555 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00110 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00080 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99890 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99920 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 11862463 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 2379573 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 2814607 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2788551 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2340818 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1538914 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 11862463 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 2385020 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 2820047 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 2790849 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 2340970 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1539132 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 11876018 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2333606 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 809820 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 76138 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Due to Other Funds |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Contribution Overpayments/Credits |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2385020 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | Accounting principles generally accepted in the United States of America requires Plan management to evaluate tax positions taken by the Plan and recognize a tax liability (or asset) if the Plan has taken any uncertain position that more likely than not would not be sustained upon examination by the IRS. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2333606 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 885958 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2385020 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2385020 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2333606 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The organization has delegated control over management duties customarily performed by or under the direct supervision of officers, directors, trustees, or key employees to the administrative office. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The board is comprised of four employer trustees and four union trustees. The employer trustees are designated by a majority of the individual employers and the union trustees are designated by the union. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The organization does not have any committees with the authority to act on behalf of the governing body. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The IRS Form 990 and all state related tax filings are prepared by the organization's outside public accounting firm based on information provided by management. A draft is provided to the Chair and Co-Chair and reviewed before the forms are submitted to the appropriate tax agencies. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The organization makes its governing documents and financial statements available to public upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Building Skills Partnership: Program service expenses 2,194,504. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,194,504. Other Professional Services: Program service expenses 0. Management and general expenses 40,604. Fundraising expenses 0. Total expenses 40,604. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part IX, line 11g |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| 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 | 1368501 |
| IRS990/TotalAssetsEOYAmt | 0 | 2327180 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1368501 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2327180 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 139102 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 2194504 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2333606 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 398908 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1426512 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 398908 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1426512 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 969593 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 900668 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 2194504 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 2379573 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 5447 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2379573 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 2385020 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 7 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1368501 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2327180 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 1055 Park View Dr Ste 111 |
| IRS990/USAddress/CityNm | 0 | Covina |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 91724 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | James Beard |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Chairman |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5103373050 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-04-08 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Leadership Training & Education Fund |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LEAD |
| ReturnHeader/Filer/EIN | 0 | 912156057 |
| ReturnHeader/Filer/PhoneNum | 0 | 5103373050 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1055 Park View Dr Ste 111 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Covina |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 91724 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 450250958 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Eide Bailly LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 800 Nicollet Mall Ste 1300 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Minneapolis |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 554027033 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6122536500 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-04-07 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Kim Hunwardsen CPA |
| ReturnHeader/ReturnTs | 0 | 2026-04-14T14:40:53-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-06-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-05-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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Displayed year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.