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← SAN DIEGO CHAPTER ABC TRAINING

Form 990 for tax year 2023

Filed by SAN DIEGO CHAPTER ABC TRAINING.

Totals

Total revenue
$3,025,359
Total expenses
$2,926,395
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$2,816,240
Investment income
$203,419
Other revenue
$5,700
Total assets, end of year
$13,325,452
Total liabilities, end of year
$964,972
Net assets or fund balances, end of year
$12,360,480
Program services expenses (Part IX)
$2,444,120
Management and general expenses
$482,275
Fundraising expenses
$0
Program service expenses (Part III)
$2,444,120

Program services were 83.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: TRAINING CONTRIBUTIONS

    total $2,177,164 · related or exempt $2,177,164

  • 2b · Program service revenue: MONTOYA INCOME

    total $621,143 · related or exempt $621,143

  • 2c · Program service revenue: OTHER PROGRAM INCOME

    total $11,937 · related or exempt $11,937

  • 2d · Program service revenue: CRAFT TRAINING

    total $5,393 · related or exempt $5,393

  • 2e · Program service revenue: EDUCATION TEXTBOOKS

    total $603 · related or exempt $603

  • 3 · Investment income

    total $191,208 · excluded $191,208

  • 6a · Gross rents

    real property $182,099

  • 6b · Less rental expenses

    real property $176,399

  • 6c · Rental income or loss

    real property $5,700

  • 6d · Net rental income or loss

    total $5,700 · excluded $5,700

  • 7a · Gross sales of assets other than inventory

    securities $5,568,578

  • 7b · Less cost or other basis and sales expenses

    securities $5,556,367

  • 7c · Gain or loss

    securities $12,211

  • 7d · Net gain or loss

    total $12,211 · excluded $12,211

Functional expenses

Part IX, the statement of functional expenses.

  • 11a · Fees: management

    total $1,477,777 · program services $1,309,127 · management and general $168,650

  • 11b · Fees: legal

    total $88,235 · management and general $88,235

  • 11c · Fees: accounting

    total $60,244 · management and general $60,244

  • 11f · Fees: investment management

    total $23,004 · management and general $23,004

  • 12 · Advertising and promotion

    total $25,110 · program services $25,110

  • 13 · Office expenses

    total $87,776 · program services $69,504 · management and general $18,272

  • 16 · Occupancy

    total $124,994 · program services $97,496 · management and general $27,498

  • 17 · Travel

    total $3,932 · program services $3,932

  • 19 · Conferences, conventions and meetings

    total $4,600 · management and general $4,600

  • 22 · Depreciation, depletion and amortization

    total $183,719 · program services $143,301 · management and general $40,418

  • 23 · Insurance

    total $159,130 · program services $124,121 · management and general $35,009

  • 24a · Other expenses: EDUCATION AND LAB

    total $226,361 · program services $226,361

  • 24b · Other expenses: CONTINUING EDUCATION

    total $118,628 · program services $118,628

  • 24c · Other expenses: RSI ADMIN EXPENSE

    total $93,172 · program services $93,172

  • 24d · Other expenses: CRAFT COMPETITION

    total $90,167 · program services $90,167

  • 24e · All other expenses

    total $159,546 · program services $143,201 · management and general $16,345

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,961,292 · end of year $893,306

  • 2 · Savings and temporary cash investments

    beginning of year $128,071 · end of year $2,140,223

  • 4 · Accounts receivable

    beginning of year $418,254 · end of year $505,188

  • 8 · Inventories for sale or use

    beginning of year $83,302 · end of year $59,517

  • 9 · Prepaid expenses and deferred charges

    beginning of year $39,972 · end of year $62,156

  • 10a · Land, buildings and equipment: cost or other basis

    $6,768,678

  • 10b · Land, buildings and equipment: accumulated depreciation

    $3,782,586

  • 10c · Land, buildings and equipment, net

    beginning of year $3,063,026 · end of year $2,986,092

  • 12 · Investments: other securities

    beginning of year $5,780,777 · end of year $6,678,970

  • 17 · Accounts payable and accrued expenses

    beginning of year $910,284 · end of year $964,972

  • 25 · Other liabilities

    beginning of year $15,175 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $11,549,235 · end of year $12,360,480

Mission and programs · 2023

Mission

THE SAN DIEGO CHAPTER ABC (ASSOCIATED BUILDERS AND CONTRACTORS) TRAINING TRUST OPERATES AND ADMINISTERS STATE AND FEDERALLY APPROVED APPRENTICESHIP PROGRAMS AND CONDUCTS JOURNEYMAN AND CRAFT TRAINING

Activities or mission (Part I)

OPERATES A CONSTRUCTION TRAINING PROGRAM FOR APPRENTICES AND JOURNEYMEN.

  • THE SAN DIEGO CHAPTER ABC TRAINING TRUST FUND (TRUST) OPERATES A CONSTRUCTION TRAINING PROGRAM FOR APPRENTICES AND JOURNEYMEN. THE PROGRAM PROVIDES ALL RECORD KEEPING FOR EACH STUDENT, EVALUATION OF PROGRESS, CONTACT WITH EMPLOYERS, DEVELOPMENT OF CURRICULUM, RECRUITING, TESTING AND INTERVIEWING PROSPECTIVE TRAINERS, FINDING AND EVALUATING INSTRUCTORS, AND PROVIDING TRAINING MATERIAL AND AIDS. IN ADDITION, THE STAFF PERFORMS ALL THE WORK INVOLVED IN GRADUATION CEREMONIES, SETS UP MONTHLY TRUSTEE MEETINGS AND MANAGES ANY OTHER EXPENDITURES NEEDED TO MAINTAIN A SUCCESSFUL TRAINING PROGRAM.

    Expenses $2,444,120 · Revenue $2,816,240

As filed on the 2023 return.

Listed in Part VII

  • Kevin Hartnett

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    1

  • Renee Moore

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Valerie McGuire

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Michael Krzysik

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Scott Massner

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Shandon Harbour

    EXECUTIVE DIRECTOR

    Total calculated
    $234,302
    From this org
    $0
    From related orgs
    $209,600
    Other
    $24,702
    Hours/week
    20 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $209,600 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0 + $8,561 related
    Nontaxable benefits
    $0 + $16,141 related
    Filer's total
    $0 + $234,302 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
THE TRAINING TRUST REIMBURSES THE CHAPTER FOR WORK RELATED TO AND PERFORMED FOR THE TRAINING TRUST.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
5 November 2024
IRS schema version
2023v5.1
Source object
202403139349301480

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