Civic Intelligence

Associated Builders and Contractors Northern Ca Chapter Benefit Trust Fund

990 • Fiscal year 2016 • EIN 94-3378739

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 02, 2017

Organization ProfileABCGGC.ORG

View Organization Page

4577 Las Positas Road Unit CLivermore, CA 94551

(925) 474-1300

Siviq Scores

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

Liabilities / Assets

86th percentile

0.54x

Higher debt load relative to assets than 86% of similar nonprofits.

2016 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

85th percentile

0.28x

Higher debt load relative to revenue than 85% of similar nonprofits.

2016 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2016

Net Margin

27th percentile

-5.5%

Higher net margin than 27% of similar nonprofits.

2016 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

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

2016 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2016

Asset Growth

64th percentile

8.1%

Faster asset growth than 64% of similar nonprofits.

2016 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

18th percentile

-16%

Faster revenue growth than 18% of similar nonprofits.

2016 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets86th percentile

Assets

Up

$2,468,264

Up $185,174 (+8.1%) from 2015

Net Assets

Down

$1,141,799

Down $181,035 (-14%) from 2015

Liabilities

Up

$1,326,465

Up $366,209 (+38%) from 2015

Revenue And Expenses
Liabilities / Revenue85th percentileNet Margin27th percentile

Revenue

Down

$4,706,192

Down $880,880 (-16%) from 2015

Expenses

Down

$4,963,364

Down $580,325 (-10%) from 2015

Net Income

Down

-$257,172

Down $300,555 (-693%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth64th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $2,137,264Liabilities 2011: $849,661Net Assets 2011: $1,287,6032011Assets 2012: $2,403,940Liabilities 2012: $996,053Net Assets 2012: $1,407,8872012Assets 2013: $2,363,898Liabilities 2013: $961,913Net Assets 2013: $1,401,9852013Assets 2014: $2,172,964Liabilities 2014: $843,478Net Assets 2014: $1,329,4862014Assets 2015: $2,283,090Liabilities 2015: $960,256Net Assets 2015: $1,322,8342015Assets 2016: $2,468,264Liabilities 2016: $1,326,465Net Assets 2016: $1,141,7992016Assets 2017: $3,313,443Liabilities 2017: $1,937,703Net Assets 2017: $1,375,7402017Assets 2018: $3,225,755Liabilities 2018: $1,562,778Net Assets 2018: $1,662,9772018Assets 2019: $3,678,380Liabilities 2019: $1,317,124Net Assets 2019: $2,361,2562019Assets 2020: $4,638,884Liabilities 2020: $1,266,808Net Assets 2020: $3,372,0762020Assets 2021: $5,341,820Liabilities 2021: $1,149,859Net Assets 2021: $4,191,9612021Assets 2022: $5,588,619Liabilities 2022: $1,153,866Net Assets 2022: $4,434,7532022Assets 2023: $6,455,261Liabilities 2023: $1,280,463Net Assets 2023: $5,174,7982023Assets 2024: $7,589,538Liabilities 2024: $1,420,953Net Assets 2024: $6,168,5852024

Highlighted filing

2016

Assets$2,468,264
Liabilities$1,326,465
Net Assets$1,141,799
Open 2016 Filing

Operations Trend

Revenue Growth18th percentile

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $5,272,418Expenses 2011: $5,277,342Net Income 2011: -$4,9242011Revenue 2012: $6,128,559Expenses 2012: $6,008,275Net Income 2012: $120,2842012Revenue 2013: $6,590,073Expenses 2013: $6,595,975Net Income 2013: -$5,9022013Revenue 2014: $5,917,306Expenses 2014: $5,979,978Net Income 2014: -$62,6722014Revenue 2015: $5,587,072Expenses 2015: $5,543,689Net Income 2015: $43,3832015Revenue 2016: $4,706,192Expenses 2016: $4,963,364Net Income 2016: -$257,1722016Revenue 2017: $5,396,517Expenses 2017: $5,324,044Net Income 2017: $72,4732017Revenue 2018: $8,273,787Expenses 2018: $7,924,636Net Income 2018: $349,1512018Revenue 2019: $7,707,707Expenses 2019: $7,265,603Net Income 2019: $442,1042019Revenue 2020: $8,689,402Expenses 2020: $7,843,661Net Income 2020: $845,7412020Revenue 2021: $9,369,655Expenses 2021: $8,652,634Net Income 2021: $717,0212021Revenue 2022: $11,969,543Expenses 2022: $11,420,717Net Income 2022: $548,8262022Revenue 2023: $13,528,534Expenses 2023: $13,003,809Net Income 2023: $524,7252023Revenue 2024: $12,045,312Expenses 2024: $11,175,663Net Income 2024: $869,6492024

Highlighted filing

2016

Revenue$4,706,192
Expenses$4,963,364
Net Income-$257,172
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 2, 2017
Return Version
2016v3.0
Gross Receipts
$4,706,192
Mission and Program Overview

Mission

To provide health benefits for participants and their covered dependents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,180,896$1,262,286▲ $81,390
Rtn Earn Endowment Incm Other Fnds$1,322,834$1,141,799▼ $181,035
Cash and Non-Interest-Bearing Accounts$80,376$659,365▲ $578,989
Accounts Receivable$230,777$324,212▲ $93,435
Savings and Temporary Cash Investments$790,521$222,401▼ $568,120
Prepaid Expenses and Deferred Charges$520--
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$2,283,090$2,468,264▲ $185,174
Liabilities
Other Liabilities$896,871$1,033,657▲ $136,786
Accounts Payable and Accrued Expenses$63,385$292,808▲ $229,423
Total Liabilities$960,256$1,326,465▲ $366,209
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,322,834$1,141,799▼ $181,035
Total Liabilities and Net Assets / Fund Balance$2,283,090$2,468,264▲ $185,174
Compensation and Service Providers
Top Officer Pay52nd percentile

Board Members and Trustees

NameTitle
Kathryn McguireChair and Trustee
Matt SnyderTrustee
Michelle ShadingerTrustee
Rosemary ClydeTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,692,559
Investment Income
$13,633
Other Revenue
$0
Change in Net Assets
$-257,172

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,706,192
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$76,137
Total Revenue per Audited Statements
$4,782,329
Total Revenue per Form 990
$4,706,192
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$811,600
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
Benefits to Members---$4,151,764
Fees for Services Legal---$88,145
Fees for Services Accounting---$51,100
Other Expenses---$25,140
Office Expenses---$23,993
All Other Expenses---$16,877
Insurance---$12,131
Advertising---$4,917
Total Functional Expenses$0$0$0$4,963,364

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,963,364
Expenses per Audited Statements$4,630,957
Total Expenses per Audited Statements$4,630,957
Expenses Not Reported on Financial Statements$332,407
Other Expense Adjustments$332,407
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-TrusteeMr Snyder Is an Officer of Helix Electric, Inc., Which Is an Employer Participating in the Benefit Plan. the Transaction Amount Represents Premium Payments by Helix Electric, Inc. to the Benefit Plan for 2016. All Transactions Are at Arms Length and Mr Snyder Does Not Participate in the Day to Day Administration of the Plan.No$353,290
-TrusteeMs Clyde Is an Officer of Opening Technologies, Inc., Which Is an Employer Participating in the Benefit Plan. the Transaction Amount Represents Premium Payments by Opening Technologies, Inc. to the Benefit Plan for 2016. All Transactions Are at Arms Length and Ms Clyde Does Not Participate in the Day to Day Administration of the Plan.No$37,216
-Chair and TrusteeMs Mcguire Is an Officer of Brown Construction, Inc., Which Is an Employer Participating in the Benefit Plan. the Transaction Amount Represents Premium Payments by Brown Construction, Inc. to the Benefit Plan for 2016. All Transactions Are at Arms Length and Ms Mcguire Does Not Participate in the Day to Day Administration of the Plan.No$19,160
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Benefit Obligation - Accumulated Eligibility Credits$1,033,657
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
No

Governance Explanations

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

“The form 990 is completed by our cpa firm and then reviewed and discussed with management to ensure that the information is complete and accurate. The form 990 is presented to the members of the board of trustees for their review and to answer any questions that may come up during the preparation process.”

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

“The trustees annually sign statements acknowledging the receipt of the conflict policy and their agreement to comply with it. Potential issues are raised at trust meetings.”

Form 990, Part VI, Section C, Line 18

“The organization makes its form 1023 and 990 available for public inspection upon request.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available upon request.”

Filing and Contact Details

Filer

Filer Name
Associated Builders and Contractors
EIN
94-3378739
Phone
9254741300
Address
4577 LAS POSITAS ROAD UNIT C, LIVERMORE, CA 94551

Signing Officer

Name
Kathryn Mcguire
Title
Trustee
Phone
9254741300
Signed
2017-11-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathryn Mcguire
Formed
2000
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
4

Preparer

Firm
Cliftonlarsonallen Llp
Address
2999 OAK ROAD SUITE 700, WALNUT CREEK, CA 94597-2017
Preparer
Lisa Hubbart
Phone
9259431776
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“Oversight of the audit and selection of a qualified accountant is done by the whole board of trustees. There is no separate committee for these responsibilities.”

Financial Statement Notes

PART X, LINE 2:

“Asc topic 740-10, accounting for uncertainty in income taxes, prescribes a recognition threshold and measurement attribute for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. For the years ended december 31, 2016 and 2015, the plan had no material uncertain tax positions to be accounted for in the financial statements under these rules. The plan recognizes interest and penalties, if any, related to unrecognized tax benefits in administrative expenses.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Change in eligibility credit obligation”

Raw XML Appendix364 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt063385
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0292808
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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE HEALTH BENEFITS FOR PARTICIPANTS AND THEIR COVERED DEPENDENTS.
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IRS990/AllOtherExpensesGrp/TotalAmt016877
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
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IRS990/BooksInCareOfDetail/PersonNm0MICHELE DAUGHERTY
IRS990/BooksInCareOfDetail/PhoneNum09254741300
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt04577 LAS POSITAS ROAD UNIT C
IRS990/BooksInCareOfDetail/USAddress/CityNm0LIVERMORE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd094551
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IRS990/Desc0FOR THE YEAR ENDED DECEMBER 31, 2016, THE ORGANIZATION PROVIDED MEDICAL, DENTAL, VISION, LIFE AND EMPLOYEE ASSISTANCE PROGRAM (EAP) BENEFITS TO APPROXIMATELY 450 PARTICIPANTS.
IRS990/DescribedInSection501c3Ind00
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IRS990/Form990PartVIISectionAGrp/PersonNm2ROSEMARY CLYDE
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR AND TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
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IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/TotalAmt012131
IRS990/InvestmentIncomeGrp/ExclusionAmt013633
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt013633
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01180896
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01262286
IRS990/IRPDocumentCnt00
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IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
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IRS990/NoListedPersonsCompensatedInd0X
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IRS990/OfficerMailingAddressInd00
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IRS990/OtherExpensesGrp/Desc0CHANGE IN ELIGIBILITY C
IRS990/OtherExpensesGrp/Desc1ADMINISTRATIVE FEES
IRS990/OtherExpensesGrp/Desc2BROKERS' FEES
IRS990/OtherExpensesGrp/Desc3CONSULTING FEES
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IRS990/PoliticalCampaignActyInd00
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IRS990/ProfessionalFundraisingInd00
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IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01033657
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0BENEFIT OBLIGATION - ACCUMULATED ELIGIBILITY CREDITS
IRS990ScheduleD/RevenueNotReportedAmt076137
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04706192
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ASC TOPIC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FOR THOSE BENEFITS TO BE RECOGNIZED, A TAX POSITION MUST BE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. FOR THE YEARS ENDED DECEMBER 31, 2016 AND 2015, THE PLAN HAD NO MATERIAL UNCERTAIN TAX POSITIONS TO BE ACCOUNTED FOR IN THE FINANCIAL STATEMENTS UNDER THESE RULES. THE PLAN RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNRECOGNIZED TAX BENEFITS IN ADMINISTRATIVE EXPENSES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CHANGE IN ELIGIBILITY CREDIT OBLIGATION
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt04963364
IRS990ScheduleD/TotalLiabilityAmt01033657
IRS990ScheduleD/TotalRevenuePerForm990Amt04706192
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04782329
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04630957
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0MATT SNYDER - HELIX ELECTRIC INC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt1KATHRYN MCGUIRE - BROWN CONSTRUCTION INC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt2ROSEMARY CLYDE - OPENING TECHNOLOGIES INC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0TRUSTEE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1CHAIR AND TRUSTEE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2TRUSTEE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd20
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0353290
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt119160
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt237216
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0MR SNYDER IS AN OFFICER OF HELIX ELECTRIC, INC., WHICH IS AN EMPLOYER PARTICIPATING IN THE BENEFIT PLAN. THE TRANSACTION AMOUNT REPRESENTS PREMIUM PAYMENTS BY HELIX ELECTRIC, INC. TO THE BENEFIT PLAN FOR 2016. ALL TRANSACTIONS ARE AT ARMS LENGTH AND MR SNYDER DOES NOT PARTICIPATE IN THE DAY TO DAY ADMINISTRATION OF THE PLAN.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1MS MCGUIRE IS AN OFFICER OF BROWN CONSTRUCTION, INC., WHICH IS AN EMPLOYER PARTICIPATING IN THE BENEFIT PLAN. THE TRANSACTION AMOUNT REPRESENTS PREMIUM PAYMENTS BY BROWN CONSTRUCTION, INC. TO THE BENEFIT PLAN FOR 2016. ALL TRANSACTIONS ARE AT ARMS LENGTH AND MS MCGUIRE DOES NOT PARTICIPATE IN THE DAY TO DAY ADMINISTRATION OF THE PLAN.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2MS CLYDE IS AN OFFICER OF OPENING TECHNOLOGIES, INC., WHICH IS AN EMPLOYER PARTICIPATING IN THE BENEFIT PLAN. THE TRANSACTION AMOUNT REPRESENTS PREMIUM PAYMENTS BY OPENING TECHNOLOGIES, INC. TO THE BENEFIT PLAN FOR 2016. ALL TRANSACTIONS ARE AT ARMS LENGTH AND MS CLYDE DOES NOT PARTICIPATE IN THE DAY TO DAY ADMINISTRATION OF THE PLAN.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS COMPLETED BY OUR CPA FIRM AND THEN REVIEWED AND DISCUSSED WITH MANAGEMENT TO ENSURE THAT THE INFORMATION IS COMPLETE AND ACCURATE. THE FORM 990 IS PRESENTED TO THE MEMBERS OF THE BOARD OF TRUSTEES FOR THEIR REVIEW AND TO ANSWER ANY QUESTIONS THAT MAY COME UP DURING THE PREPARATION PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TRUSTEES ANNUALLY SIGN STATEMENTS ACKNOWLEDGING THE RECEIPT OF THE CONFLICT POLICY AND THEIR AGREEMENT TO COMPLY WITH IT. POTENTIAL ISSUES ARE RAISED AT TRUST MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS FORM 1023 AND 990 AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OVERSIGHT OF THE AUDIT AND SELECTION OF A QUALIFIED ACCOUNTANT IS DONE BY THE WHOLE BOARD OF TRUSTEES. THERE IS NO SEPARATE COMMITTEE FOR THESE RESPONSIBILITIES.
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 C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0ASSOCIATED BUILDERS & CONTRACTORS - NORTHERN CALIFORNIA CHAPTER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0942331973
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TRADE ASSOCIATION REPRESENTING MERIT SHOP CONSTRUCTION FIRMS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt04577 LAS POSITAS ROAD UNIT C
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0LIVERMORE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd094551
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0ASSOCIATED BUILDERS AND CONTRACTORS - NORTHERN CA CHAPTER (THE ASSOCIATION) IS AFFILIATED WITH THE ASSOCIATED BUILDERS AND CONTRACTORS NORTHERN CA CHAPTER BENEFIT TRUST FUND (THE BENEFIT PLAN). THE ASSOCIATION PROVIDES MANAGEMENT SERVICES FOR THE BENEFIT PLAN, OUT OF THE ASSOCIATION'S OFFICE. THE BENEFIT PLAN REIMBURSES THE ASSOCIATION FOR ITS EXPENSES INCLUDING PAYROLL AND RELATED EXPENSES FOR HOURS WORKED BY THE ASSOCIATION'S EMPLOYEES ON BEHALF OF THE BENEFIT PLAN. PARTICIPANTS IN THE BENEFIT PLAN ARE LIMITED TO MEMBERS OF THE ASSOCIATION, THE ASSOCIATION'S EMPLOYEES AND RELATED ORGANIZATIONS.
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE R PART V
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0137513
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0COST OF SERVICES
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0ASSOCIATED BUILDERS AND CONTRACTORS - NORTHERN CA CHAPTER
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0P
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02283090
IRS990/TotalAssetsEOYAmt02468264
IRS990/TotalAssetsGrp/BOYAmt02283090
IRS990/TotalAssetsGrp/EOYAmt02468264
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt04963364
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0960256
IRS990/TotalLiabilitiesEOYAmt01326465
IRS990/TotalLiabilitiesGrp/BOYAmt0960256
IRS990/TotalLiabilitiesGrp/EOYAmt01326465
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01322834
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01141799
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt04692559
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt013633
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04692559
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04706192
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02283090
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02468264
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01465 ENTERPRISE BLVD
IRS990/USAddress/CityNm0WEST SACRAMENTO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095691
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0ABCGGC.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KATHRYN MCGUIRE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum09254741300
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ASSOCIATED BUILDERS AND CONTRACTORS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0NORTHERN CA CHAPTER BENEFIT TRUST FUND
ReturnHeader/Filer/BusinessNameControlTxt0ASSO
ReturnHeader/Filer/EIN0943378739
ReturnHeader/Filer/PhoneNum09254741300
ReturnHeader/Filer/USAddress/AddressLine1Txt04577 LAS POSITAS ROAD UNIT C
ReturnHeader/Filer/USAddress/CityNm0LIVERMORE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094551
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId04747234448C4D716185CE04F8664DBE8975C5D66
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0FF0CD9C188B4F5BCCD5AA34E31D8615FF7ED3199
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt067.137.57.251
ReturnHeader/FilingSecurityInformation/IPDt02017-11-02
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm011:22:56
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0410746749
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLIFTONLARSONALLEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02999 OAK ROAD SUITE 700
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WALNUT CREEK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0945972017
ReturnHeader/PreparerPersonGrp/PhoneNum09259431776
ReturnHeader/PreparerPersonGrp/PreparationDt02017-11-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LISA HUBBART
ReturnHeader/ReturnTs02017-11-09T15:35:19-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,468,264
Liabilities
$1,326,465
Net assets
$1,141,799
Revenue
$4,706,192
Expenses
$4,963,364
Net income
-$257,172
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.59$1.42$6.17$12.0$11.2$0.87
2023Detailed filing. Detailed filing data is available for this year.$6.46$1.28$5.17$13.5$13.0$0.52
2022Detailed filing. Detailed filing data is available for this year.$5.59$1.15$4.43$12.0$11.4$0.55
2021Detailed filing. Detailed filing data is available for this year.$5.34$1.15$4.19$9.37$8.65$0.72
2020Detailed filing. Detailed filing data is available for this year.$4.64$1.27$3.37$8.69$7.84$0.85
2019Detailed filing. Detailed filing data is available for this year.$3.68$1.32$2.36$7.71$7.27$0.44
2018Detailed filing. Detailed filing data is available for this year.$3.23$1.56$1.66$8.27$7.92$0.35
2017Detailed filing. Detailed filing data is available for this year.$3.31$1.94$1.38$5.40$5.32$0.07
2016Detailed filing. Detailed filing data is available for this year.$2.47$1.33$1.14$4.71$4.96$0.26
2015Detailed filing. Detailed filing data is available for this year.$2.28$0.96$1.32$5.59$5.54$0.04
2014Detailed filing. Detailed filing data is available for this year.$2.17$0.84$1.33$5.92$5.98$0.06
2013Detailed filing. Detailed filing data is available for this year.$2.36$0.96$1.40$6.59$6.60$0.01
2012Summary only. Only limited summary data is available for this year.$2.40$1.00$1.41$6.13$6.01$0.12
2011Summary only. Only limited summary data is available for this year.$2.14$0.85$1.29$5.27$5.28$0.00