2024-05-14T09:25:05-05:00 2023-06-30 260794367 UHY ADVISORS MID-ATLANTIC INC 8601 ROBERT FULTON DRIVE SUITE 210 COLUMBIA MD 21046 990 2022-07-01 266461575 ASSOCIATED BUILDERS AND CONTRACTORS CRAFT TRAINING TRUST OF BALTIMORE ASSO 4108210351 2101 E BIDDLE STREET BALTIMORE MD 21213 MIKE HENDERSON PRESIDENT 4108210351 2024-05-13 1 MIKE HENDERSON 999009999 0 KATSIARYNA VASILIEV P02167272 4107205220 2024-05-13 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MIKE HENDERSON 2101 E BIDDLE STREET BALTIMORE MD 21213 1719108 0 X WWW.ABCBALTIMORE.ORG X 2008 MD TO PROVIDE TRAINING TO INDIVIDUALS TO EXPAND THEIR KNOWLEDGE OF THE CONSTRUCTION INDUSTRY. 5 5 0 30 0 0 353242 323460 1347920 1281118 0 0 -30978 31366 1670184 1635944 0 17602 0 0 0 0 0 0 30550 1877445 1638333 1877445 1655935 -207261 -19991 4015814 4903287 2824681 3479971 1191133 1423316 TO PROVIDE TRAINING TO INDIVIDUALS TO EXPAND THEIR KNOWLEDGE OF THE CONSTRUCTION INDUSTRY. 0 0 1101518 17602 1281118 PROVIDE SPECIALIZED TRAINING IN VARIOUS TRADES INCLUDING CARPENTRY, ELECTRICAL, HVAC, PLUMBING, AND SHEET METAL, TO APPROXIMATELY 460 FULL-TIME EMPLOYEES OF CONSTRUCTION COMPANIES THROUGH TEXTBOOK AND WORKSHOP LEARNING. 1101518 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 6 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 1 0 1 1 0 0 1 1 1 0 0 0 0 0 0 MD X LAUREN BLUMBERG 4108210351 2101 E BIDDLE ST NO 5000 BALTIMORE MD 21213 JUSTIN TOWNSLEY CHAIR 0.50 X X 0 0 0 WILLIAM LASTINGER TRUSTEE 0.30 X 0 0 0 JOHN HAMPSHIRE TRUSTEE 0.30 X 0 0 0 KEN ZALNER TRUSTEE 0.30 X 0 0 0 BARNETT CARROLL TRUSTEE 0.30 X 0 0 0 MICHAEL HENDERSON PRESIDENT 7.50 42.50 X 0 176701 35711 0 176701 35711 0 0 1 0 0 30000 70332 1500 221628 323460 TUITION AND FEES 611430 1281118 1281118 1281118 114530 30000 83164 31366 31366 1635944 1281118 0 31366 17602 17602 512136 512136 8000 8000 145836 145836 8839 8839 11310 11310 27926 27926 386279 386279 3874 3874 10477 10477 251473 251473 1195 1195 APPRENTICESHIP MATERIAL 102534 102534 SPECIALIZED INSTRUCTION 48753 48753 GENERAL PROGRAM 39333 39333 GALA PROCEED DONATION 30000 30000 50368 48564 1254 550 1655935 1101518 523867 30550 501734 364714 211765 159143 248394 769 4168 4497166 870576 3336603 3626590 17565 447656 4015814 4903287 803812 882661 327488 293805 1693381 2303505 2824681 3479971 X 1191133 1423316 1191133 1423316 4015814 4903287 X -19991 252174 X X 0 0 0 X 94331 412030 118750 353242 323460 1301813 1228855 1263487 1179161 1347920 1281118 6300541 1323186 1675517 1297911 1701162 1604578 7602354 0 283353 464122 366421 289725 329389 1733010 283353 464122 366421 289725 329389 1733010 5869344 4684 53815 135721 194220 1323186 1680201 1351726 1836883 1604578 7796574 0.75280 0.81400 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4151087 766074 3385013 346079 104502 241577 3626590 HOEN SECURITY DEPOSIT 17565 RIGHT-OF-USE ASSET 430091 447656 LEASE LIABILITY 2303505 2303505 X PART X, LINE 2: THE TRUST IS A NONPROFIT ORGANIZATION AND IS EXEMPT FROM THE PAYMENT OF TAXES ON INCOME OTHER THAN NET UNRELATED BUSINESS INCOME UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. NO PROVISION FOR INCOME TAXES IS REQUIRED FOR THE YEAR ENDED JUNE 30, 2023, AS THE TRUST HAD NO SIGNIFICANT NET UNRELATED BUSINESS INCOME. NO PROVISION OR BENEFIT FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. THE INCOME TAX POSITIONS TAKEN BY THE TRUST FOR ANY YEARS OPEN UNDER THE VARIOUS STATUTES OF LIMITATIONS IS THAT THE TRUST CONTINUES TO BE EXEMPT FROM INCOME TAXES AND THAT THEY HAVE PROPERLY REPORTED UNRELATED BUSINESS INCOME THAT IS SUBJECT TO INCOME TAXES. THE TRUST BELIEVES THAT THERE ARE NO TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD SIGNIFICANTLY INCREASE UNRECOGNIZED TAX LIABILITIES WITHIN 12 MONTHS OF THE REPORTING DATE. THE TRUST EVALUATED ITS UNCERTAINTY IN INCOME TAXES AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. THE TRUST'S FEDERAL AND STATE INCOME TAX RETURNS ARE NOT CURRENTLY UNDER EXAMINATION. GALA - PROJECT JUMPSTART 144530 30000 114530 2741 3825 58788 3605 14205 144530 30000 114530 2741 3825 58788 3605 14205 83164 31366 0 0 0 0 0 0 0 0 0 MICHAEL HENDERSON PRESIDENT 0 176701 0 0 0 0 0 12591 0 23120 0 212412 0 0 FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS OF BALTIMORE METROPOLITAN CHAPTER OF ASSOCIATED BUILDERS AND CONTRACTORS, A RELATED ORGANIZATION, HAS THE SOLE AUTHORITY TO APPOINT AND REMOVE ALL TRUSTEES OF THE ORGANIZATION'S GOVERNING BODY. ALL OTHER POWERS AND AUTHORITY OF THE ORGANIZATION ARE VESTED WITH THE ORGANIZATION'S GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT AND IS MADE AVAILABLE TO ALL TRUSTEES. FORM 990, PART VI, SECTION B, LINE 12 CONFLICT OF INTERST POLICY COVERS ALL TRUSTEES AND KEY EMPLOYEES. DETERMINATION OF CONFLICTS AND REVIEW OF CONFLICTS ARE DONE AT THE TRUSTEE MEETING. ANY PERSON WITH A CONFLICT IS PROHIBITED FROM PARTICIPATING IN DELIBERATIONS AND DECISIONS REGARDING ANY CONFLICTING TRANSACTION. THERE IS PERIODIC REVIEW OF THE POLICY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: LEASEHOLD IMPROVEMENTS AND DEFERRED RENT 252,174. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT BEEN CHANGED FROM PRIOR YEARS. FORM 990, PART XI, LINE 9, CHANGES IN NET ASSETS: DURING THE FISCAL YEAR 2022, IT WAS IDENTIFIED THAT THE BEGINNING NET ASSETS WERE INACCURATELY REPORTED DUE TO ERRORS IN ACCOUNTING FOR LEASEHOLD IMPROVEMENTS AND DEFERRED RENT. IN THE PRIOR YEAR, A PORTION OF THE LEASEHOLD IMPROVEMENTS AND DEFERRED RENT RELATED TO A LEASE AGREEMENT BETWEEN THE ORGANIZATION AND THE LESSOR WAS INADVERTENTLY REPORTED BY THE BALTIMORE METROPOLITAN CHAPTER OF ASSOCIATED BUILDERS AND CONTRACTORS (THE CHAPTER). THIS MISREPORTING OCCURRED UNDER AN INFORMAL ARRANGEMENT WHEREIN THE CHAPTER AGREED TO COVER APPROXIMATELY 15% OF THE LEASE EXPENSES. HOWEVER, UPON REVIEW, IT WAS DETERMINED THAT THE LEASE OBLIGATIONS, INCLUDING LEASEHOLD IMPROVEMENTS AND DEFERRED RENT, SHOULD HAVE BEEN FULLY REPORTED BY THE ORGANIZATION, IN ACCORDANCE WITH THE LEASE AGREEMENT TERMS AND APPLICABLE ACCOUNTING STANDARDS. PROJECT JUMPSTART - CONSTRUCTION TRAINING THAT WORKS LLC 2101 E BIDDLE ST SUITE 5000 BALTIMORE MD 21213 266461575 PROVIDES OPPORTUNITIES IN CONSTRUCTION TRADES TO BALTIMORE CITY RESIDENTS MD 1000 94628 ASSOCIATED BUILDERS AND CONTRACTORS CRAFT TRAINING TRUST OF BALTIMORE BALTIMORE METRO CHAP OF ASSO BUILDERS AND CONTRACTORS 2101 E BIDDLE ST SUITE 500 BALTIMORE MD 21213 520786957 FOSTER & PERPETUATE THE PRINCIPLES OF THE MERIT SHOP IN THE METRO BALTIMORE MD 501(C)(6) 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 BALTIMORE METROPOLITAN CHAPTER OF ASSOCIATED BUILDERS AND CONTRACTORS N 70332 BALTIMORE METROPOLITAN CHAPTER OF ASSOCIATED BUILDERS AND CONTRACTORS O 512136 BALTIMORE METROPOLITAN CHAPTER OF ASSOCIATED BUILDERS AND CONTRACTORS E 293805