Civic Intelligence

Refrigeration and Air Conditioning Training Trust

990 • Fiscal year 2020 • EIN 94-6087604

Jan 01, 2020 to Dec 31, 2020 • Filed on Oct 12, 2021

Organization ProfileN/A

View Organization Page

1233 Alpine Road 200Walnut Creek, CA 94596

(925) 872-2409

Siviq Scores

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

Liabilities / Assets

7th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

7th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Net Margin

98th percentile

90%

Higher net margin than 98% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

30th percentile

$72,000

Higher top officer pay than 30% of similar nonprofits.

Top officer pay equals 5.8% of source-year revenue.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Asset Growth

62nd percentile

11%

Faster asset growth than 62% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

26th percentile

-12%

Faster revenue growth than 26% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets7th percentile

Assets

Up

$9,743,922

Up $996,940 (+11%) from 2019

Net Assets

Up

$9,743,922

Up $996,940 (+11%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue And Expenses
Liabilities / Revenue7th percentileNet Margin98th percentile

Revenue

Down

$1,235,874

Down $174,669 (-12%) from 2019

Expenses

Down

$122,637

Down $99,876 (-45%) from 2019

Net Income

Down

$1,113,237

Down $74,793 (-6.3%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth62nd percentile

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

$15M$10M$5.0M$0Assets 2010: $975,825Liabilities 2010: $0Net Assets 2010: $975,8252010Assets 2011: $1,329,268Liabilities 2011: $0Net Assets 2011: $1,329,2682011Assets 2012: $2,367,826Liabilities 2012: $0Net Assets 2012: $2,367,8262012Assets 2013: $3,568,790Liabilities 2013: $0Net Assets 2013: $3,568,7902013Assets 2014: $4,417,554Liabilities 2014: $0Net Assets 2014: $4,417,5542014Assets 2015: $5,298,504Liabilities 2015: $0Net Assets 2015: $5,298,5042015Assets 2016: $5,881,308Liabilities 2016: $0Net Assets 2016: $5,881,3082016Assets 2017: $6,580,877Liabilities 2017: $0Net Assets 2017: $6,580,8772017Assets 2018: $7,460,478Liabilities 2018: $0Net Assets 2018: $7,460,4782018Assets 2019: $8,746,982Liabilities 2019: $0Net Assets 2019: $8,746,9822019Assets 2020: $9,743,922Liabilities 2020: $0Net Assets 2020: $9,743,9222020Assets 2021: $10,248,114Liabilities 2021: $0Net Assets 2021: $10,248,1142021Assets 2022: $10,410,169Liabilities 2022: $0Net Assets 2022: $10,410,1692022Assets 2023: $11,417,653Liabilities 2023: $0Net Assets 2023: $11,417,6532023Assets 2024: $11,925,097Liabilities 2024: $0Net Assets 2024: $11,925,0972024

Highlighted filing

2020

Assets$9,743,922
Liabilities$0
Net Assets$9,743,922
Open 2020 Filing

Operations Trend

Revenue Growth26th percentile

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

$1.5M$1.0M$500K$0Revenue 2010: $244,717Expenses 2010: $115,954Net Income 2010: $128,7632010Expenses 2011: $103,6982011Expenses 2012: $72,3422012Revenue 2013: $1,287,278Expenses 2013: $86,314Net Income 2013: $1,200,9642013Revenue 2014: $930,658Expenses 2014: $81,894Net Income 2014: $848,7642014Revenue 2015: $963,917Expenses 2015: $86,088Net Income 2015: $877,8292015Revenue 2016: $689,678Expenses 2016: $95,665Net Income 2016: $594,0132016Revenue 2017: $822,156Expenses 2017: $83,209Net Income 2017: $738,9472017Revenue 2018: $930,286Expenses 2018: $55,631Net Income 2018: $874,6552018Revenue 2019: $1,410,543Expenses 2019: $222,513Net Income 2019: $1,188,0302019Revenue 2020: $1,235,874Expenses 2020: $122,637Net Income 2020: $1,113,2372020Revenue 2021: $885,212Expenses 2021: $107,859Net Income 2021: $777,3532021Revenue 2022: $709,787Expenses 2022: $102,498Net Income 2022: $607,2892022Revenue 2023: $567,849Expenses 2023: $200,806Net Income 2023: $367,0432023Revenue 2024: $954,231Expenses 2024: $471,254Net Income 2024: $482,9772024

Highlighted filing

2020

Revenue$1,235,874
Expenses$122,637
Net Income$1,113,237
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Oct 12, 2021
Return Version
2020v4.0
Gross Receipts
$2,302,940
Mission and Program Overview

Mission

Provide training to refrigeration apprentices.

Regrigeration & air conditioning training

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$8,930,044$9,758,601▲ $828,557
Investments Other Securities$4,351,775$4,433,022▲ $81,247
Land, Buildings, and Equipment, Net$587,979$587,979→ $0
Cash and Non-Interest-Bearing Accounts$184,311$305,725▲ $121,414
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Rtn Earn Endowment Incm Other Fnds$-183,062$-14,679▲ $168,383
Total Assets$8,746,982$9,743,922▲ $996,940
Other Assets Total$3,622,917$4,417,196▲ $794,279
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$8,746,982$9,743,922▲ $996,940
Total Liabilities and Net Assets / Fund Balance$8,746,982$9,743,922▲ $996,940

Asset Categories

AssetBook ValueDepreciationBasis
Land$587,979-$587,979
Other Assets Org$4,417,196--
Compensation and Service Providers
Top Officer Pay30th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Richard L MilsnerTrusteePT$72,000$72,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,136,588
Investment Income
$99,286
Other Revenue
$0
Change in Net Assets
$1,113,237
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$72,000
Other Expenses$50,637
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$72,000-$72,000
Fees for Services Accounting-$13,592-$13,592
Fees for Service Investment Mgmnt Fees-$12,283-$12,283
Insurance-$1,165-$1,165
Other Expenses-$94-$94
All Other Expenses-$33-$33
Total Functional Expenses$0$122,637$0$122,637
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Richard MilsnerRichard MilsnerThe Organization OwnNo-

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“Form 990, part vi, section b, line 11b:the form 990 is reviewed by the organization's trustee. The organization retained a professional accounting firm to prepare the tax return, which is reviewed by the trustee prior to filing.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Form 990, part vi, section c, line 19:the financial statments are available to the public upon request”

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

“The FORM 990 IS REVIEWED BY THE ORGANIZATION'S TRUSTEE. THE ORGANIZATION RETAINED A PROFESSIONAL ACCOUNTING FIRM TO PREPARE THE TAX RETURN, WHICH IS REVIEWED BY THE TRUSTEE PRIOR TO FILING.”

FORM 990, PART VI, SECTION C, LINE 19:

“The financial statements are available to the public upon request”

Filing and Contact Details

Filer

Filer Name
Refrigeration & Air Conditioning
EIN
94-6087604
Phone
9258722409
Address
1233 Alpine Road 200, Walnut Creek, CA 94596

Signing Officer

Name
Richard L Milsner
Title
Trustee
Signed
2021-10-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard L Milsner
Formed
1965
Legal Domicile
CA
Voting Board Members
1
Independent Board Members
0
Employees
0

Preparer

Firm
Legaspi Taxes and Accounting
Address
1139 San Carlos Ave Ste 304 Ste 309, San Carlos, CA 94070
Preparer
Francisco J Legaspi
Phone
6503449450
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

“Unrealized Losses = -$116297”

Raw XML Appendix382 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/AccountantCompileOrReviewInd0false
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0REGRIGERATION & AIR CONDITIONING TRAINING
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt033
IRS990/AllOtherExpensesGrp/TotalAmt033
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Richard L Milsner
IRS990/BooksInCareOfDetail/PhoneNum09258722409
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01233 Alpine Road Ste 200
IRS990/BooksInCareOfDetail/USAddress/CityNm0Walnut Creek
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd094596
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt08930044
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt09758601
IRS990/CashNonInterestBearingGrp/BOYAmt0184311
IRS990/CashNonInterestBearingGrp/EOYAmt0305725
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt072000
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt072000
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt099286
IRS990/CYOtherExpensesAmt050637
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt01136588
IRS990/CYRevenuesLessExpensesAmt01113237
IRS990/CYSalariesCompEmpBnftPaidAmt072000
IRS990/CYTotalExpensesAmt0122637
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01235874
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0REFRIGERATION & AIR CONDITIONING TRAINING
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt013592
IRS990/FeesForServicesAccountingGrp/TotalAmt013592
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt012283
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt012283
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt015.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/PersonNm0Richard L Milsner
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt072000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0Trustee
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01965
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt0-40429
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt01
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt01026637
IRS990/GrossReceiptsAmt02302940
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt01165
IRS990/InsuranceGrp/TotalAmt01165
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0139715
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0139715
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt04351775
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt04433022
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0587979
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0587979
IRS990/LandBldgEquipCostOrOtherBssAmt0587979
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt01067066
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE TRAINING TO REFRIGERATION APPRENTICES.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt08746982
IRS990/NetAssetsOrFundBalancesEOYAmt09743922
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-40429
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-40429
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt03622917
IRS990/OtherAssetsTotalGrp/EOYAmt04417196
IRS990/OtherChangesInNetAssetsAmt0-116297
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Repairs and Maintenance
IRS990/OtherExpensesGrp/Desc1Administrative expenses
IRS990/OtherExpensesGrp/Desc2Filing Fees
IRS990/OtherExpensesGrp/Desc3Office Expenses
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt012320
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt111000
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2150
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt394
IRS990/OtherExpensesGrp/TotalAmt012320
IRS990/OtherExpensesGrp/TotalAmt111000
IRS990/OtherExpensesGrp/TotalAmt2150
IRS990/OtherExpensesGrp/TotalAmt394
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Richard L Milsner
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0Regrigeration Apprentices
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01136588
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01136588
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0125081
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt096513
IRS990/PYProgramServiceRevenueAmt01285462
IRS990/PYRevenuesLessExpensesAmt01188030
IRS990/PYSalariesCompEmpBnftPaidAmt0126000
IRS990/PYTotalExpensesAmt0222513
IRS990/PYTotalRevenueAmt01410543
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt01113237
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-183062
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-14679
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0587979
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0587979
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt04417196
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CONSTRUCTION IN PROGRESS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0587979
IRS990ScheduleD/TotalBookValueOtherAssetsAmt04417196
IRS990ScheduleD/TotalBookValueSecuritiesAmt04433022
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0DURING REGISTRATION OF NEW APPRENTICES
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1N/A
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Richard Milsner
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Richard Milsner
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0The Organization Own
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS:(A) NAME OF PERSON: RICHARD MILSNER(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION:RICHARD MILSNER, OWNER OF MGMT COMPANY, IS TRUSTEE OF THE ORGANIZATION(D) DISCRIPTION OF TRANSACTION: THE ORGANIZATION PAID RICHARD MILSNER'S COMPANY $66,000 DURING THE TAX YEAR TO MANAGE THE ORGANIZATION.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part V Supplemental Information
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990, PART VI, SECTION B, LINE 11B:THE FORM 990 IS REVIEWED BY THE ORGANIZATION'S TRUSTEE. THE ORGANIZATION RETAINED A PROFESSIONAL ACCOUNTING FIRM TO PREPARE THE TAX RETURN, WHICH IS REVIEWED BY THE TRUSTEE PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990, PART VI, SECTION C, LINE 19:THE FINANCIAL STATMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Unrealized Losses = -$116297
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The FORM 990 IS REVIEWED BY THE ORGANIZATION'S TRUSTEE. THE ORGANIZATION RETAINED A PROFESSIONAL ACCOUNTING FIRM TO PREPARE THE TAX RETURN, WHICH IS REVIEWED BY THE TRUSTEE PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19:
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0na
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0U A LOCAL 38 APPRENTICESHIP TRUST FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0237010420
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Education
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0170(B)(1)(A)(II)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01625 Market Street
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0San Francisco
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd094103
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt08746982
IRS990/TotalAssetsEOYAmt09743922
IRS990/TotalAssetsGrp/BOYAmt08746982
IRS990/TotalAssetsGrp/EOYAmt09743922
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0122637
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0122637
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt08746982
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt09743922
IRS990/TotalProgramServiceRevenueAmt01136588
IRS990/TotalReportableCompFromOrgAmt072000
IRS990/TotalRevenueGrp/ExclusionAmt0139715
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01096159
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01235874
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt08746982
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt09743922
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01233 Alpine Road 200
IRS990/USAddress/CityNm0Walnut Creek
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094596
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Richard L Milsner
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustee
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-10-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Refrigeration & Air Conditioning
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Training Trust
ReturnHeader/Filer/BusinessNameControlTxt0REFR
ReturnHeader/Filer/EIN0946087604
ReturnHeader/Filer/PhoneNum09258722409
ReturnHeader/Filer/USAddress/AddressLine1Txt01233 Alpine Road 200
ReturnHeader/Filer/USAddress/CityNm0Walnut Creek
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094596
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0462954719
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Legaspi Taxes and Accounting
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01139 San Carlos Ave Ste 304 Ste 309
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0San Carlos
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094070
ReturnHeader/PreparerPersonGrp/PhoneNum06503449450
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Francisco J Legaspi
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02021-10-25T14:56:29-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Richard
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Milsner
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,743,922
Liabilities
$0
Net assets
$9,743,922
Revenue
$1,235,874
Expenses
$122,637
Net income
$1,113,237
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.9$0.00$11.9$0.95$0.47$0.48
2023Summary only. Only limited summary data is available for this year.$11.4$0.00$11.4$0.57$0.20$0.37
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.4$0.00$10.4$0.71$0.10$0.61
2021Summary only. Only limited summary data is available for this year.$10.2$0.00$10.2$0.89$0.11$0.78
2020Detailed filing. Detailed filing data is available for this year.$9.74$0.00$9.74$1.24$0.12$1.11
2019Summary only. Only limited summary data is available for this year.$8.75$0.00$8.75$1.41$0.22$1.19
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.46$0.00$7.46$0.93$0.06$0.87
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.58$0.00$6.58$0.82$0.08$0.74
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.88$0.00$5.88$0.69$0.10$0.59
2015Summary only. Only limited summary data is available for this year.$5.30$0.00$5.30$0.96$0.09$0.88
2014Summary only. Only limited summary data is available for this year.$4.42$0.00$4.42$0.93$0.08$0.85
2013Summary only. Only limited summary data is available for this year.$3.57$0.00$3.57$1.29$0.09$1.20
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.37$0.00$2.37$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.33$0.00$1.33$0.10
2010Summary only. Only limited summary data is available for this year.$0.98$0.00$0.98$0.24$0.12$0.13