2024-11-13T14:00:24-06:00 2023-12-31 814693463 JHS TAX & CONSULTING PO BOX 9500 DANVILLE CA 945260195 990 2023-01-01 336227695 ABC OF SOUTHERN CALIFORNIA BENEFIT TRUST FUND WELFARE BENEFIT PLAN ABCO 7147793199 1400 NORTH KELLOGG DRIVE SUITE A ANAHEIM CA 92807 RICHARD A DEISHER CHAIRMAN 7147793199 2024-11-11 1 1 JAMES F KEPKE P00043916 9258201821 2023 2024-10-15 13:58:12Z RICHARD A DEISHER 1400 N KELLOGG DR SUITE A ANAHEIM CA 92807 24535429 0 X N/A X 1998 CA TO PROVIDE HEALTH BENEFITS FOR PARTICIPANTS AND THEIR COVERED DEPENDENTS. 9 9 0 0 165197 0 0 0 23569056 23560836 104635 129220 39822 59045 23713513 23749101 0 0 22257852 22078278 0 0 0 0 0 2088809 2070223 24346661 24148501 -633148 -399400 6040587 6156065 4034250 4215485 2006337 1940580 TO PROVIDE HEALTH BENEFITS FOR PARTICIPANTS AND THEIR COVERED DEPENDENTS. 0 0 PROVIDED HEALTH BENEFITS FOR 2066 PARTICIPANTS AND THEIR COVERED DEPENDENTS. 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 4 0 0 1 1 0 0 0 0 0 0 0 0 0 X 9 9 0 1 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 0 0 0 CA X POLYCOMP ADMINISTRATIVE SERVICES 8005724122 530 B STREET SUITE 900 SAN DIEGO CA 92101 X RICHARD VSMILEY TRUSTEE 1.00 X 0 0 0 RICHARD ADEISHER CHAIRMAN 1.00 X 0 0 0 JAMES KERR SECRETARY/TRUSTEE 1.00 X 0 0 0 DOUG LYVERS TRUSTEE 1.00 X 0 0 0 JON KRYSTAFIK TRUSTEE 1.00 X 0 0 0 JOSHUA REYES TRUSTEE 1.00 X 0 0 0 BRIAN AKERLEY TRUSTEE 1.00 X 0 0 0 ROBERT STUART TRUSTEE 1.00 X 0 0 0 ARNOLD ARSENAULT TRUSTEE 1.00 X 0 0 0 0 0 0 0 0 0 0 0 EMPLOYER CONTRIBUTIONS 900099 23456990 23456990 EMPLOYEE CONTRIBUTIONS 900099 103846 103846 23560836 165197 165197 750351 786328 -35977 -35977 -35977 LATE FEES & PENALTIES 900099 59045 59045 59045 23749101 23583904 165197 0 22078278 16103 190661 47035 15699 12630 13830 BROKERS FEES 1140516 ADMINISTRATIVE SERVICES 633153 GENERAL AND ADMINISTRAT 596 24148501 656339 130975 872181 946037 5190 11081 4506877 5067972 6040587 6156065 4034250 4215485 4034250 4215485 X 0 0 0 0 2006337 1940580 2006337 1940580 6040587 6156065 X -399400 435131 -101488 X X 0 1 X 1 0 0 MUTUAL FUNDS 5067972 F 5067972 DOLLAR BANK RESERVE PAYABLE 2362110 ACCRUED EXPENSES - OTHER 314554 APPRENTICE & MEMBER FIRM PREMIUM PAYABLE 1536674 VACATION AND HOLIDAY PAYABLE 2147 4215485 X 24263979 435131 957118 1392249 22871730 877371 877371 23749101 24329736 4215485 4215485 20114251 4034250 4034250 24148501 PART X, LINE 2: FINANCIAL STATEMENT NOTE 8 - INCOME TAX (EXCERPT) THE ORGANIZATION DID NOT HAVE UNRECOGNIZED TAX LIABILITIES AS OF DECEMBER 31, 2023, AND DOES NOT EXPECT THIS TO CHANGE OVER THE NEXT 12 MONTHS. IN CONNECTION WITH THE ADOPTION OF THIS ACCOUNTING STANDARD, THE ORGANIZATION WILL RECOGNIZE INTEREST AND PENALTIES ACCRUED ON ANY UNRECOGNIZED TAX LIABILITIES AS A COMPONENT OF INCOME TAX EXPENSE. AS OF DECEMBER 31, 2023, THE ORGANIZATION HAS NOT ACCRUED INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: ACCRUAL TO CASH ADJUSTMENT - CY PART XI, LINE 4B - OTHER ADJUSTMENTS: ACCURUAL TO CASH ADJUSTMENT - PY PART XII, LINE 2D - OTHER ADJUSTMENTS: ACCRUAL TO CASH ADJUSTMENT - CY PART XII, LINE 4B - OTHER ADJUSTMENTS: ACCRUAL TO CASH ADJUSTMENT - PY FORM 990, PART VI, SECTION A, LINE 3 CERTAIN ADMINISTRATIVE DUTIES AND BOOKKEEPING SERVICES REGARDING BENEFIT TRUST OPERATIONS WERE DELEGATED IN A WRITTEN AGREEMENT TO POLYCOMP ADMINISTRATIVE SERVICES, INC. CERTAIN OTHER ADMINISTRATIVE/CLERICAL AND APPRENTICE ENROLLMENT ASSISTANCE WERE DELEGATED IN A WRITTEN AGREEMENT TO THE ABC OF SOUTHERN CALIFORNIA CHAPTER INC. THE AGREEMENT OUTLINES VARIOUS HOURLY FEES ASSOCIATED WITH TYPICAL MONTHLY FUNCTIONS AND TIME AND CHARGES RELATED TO TRUST ACTIVITIES. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE TRUSTEES ARE PROVIDED COPIES OF THE DRAFT FORM 990 AND 990T FOR REVIEW DURING THE BOARD MEETINGS OR VIA EMAIL. FORM 990, PART VI, SECTION B, LINE 12C THE TRUST HAS A CONFLICT OF INTEREST POLICY THAT IS DISTRIBUTED ANNUALLY BY THE ORGANIZATIONS LEGAL COUNSEL TO THE TRUSTEES. THE TRUSTEES ARE REQUIRED TO READ, SIGN AND RETURN THE POLICY WITH ANY POTENTIAL CONFLICT DISCLOSURES TO THE ORGANIZATIONS LEGAL COUNSEL WHO MAINTAINS THE WRITTEN FILE. FORM 990, PART VI, SECTION C, LINE 19 UPON ADVANCE NOTICE, COPIES OF FORM 1023, FORM 990, FORM 990T AND AUDITED FINANCIAL STATEMENTS ARE MADE AVAILABLE FOR ONSIGHT REVIEW AT THE ORGANIZATION'S OFFICE. FORM 990, PART XI, LINE 9: TAX RETURN ACCRUAL TO CASH ADJUSTMENT - CY -3,258,367. TAX RETURN ACCRUAL TO CASH ADJUSTMENT - PY 3,156,879. FORM 990, PART XII, LINE 2B AND 2C THE ORGANIZATION HAVE TRUSTEES THAT ASSUME RESPONSIBLITY FOR THE AUDITED FINANCIAL STATEMENTS. THEY REVIEW AND DISCUSS FINANCIAL STATEMENTS AND ACCOUNTING ISSUES WITH INDEPENDENT AUDITORS UPON BEGINNING AND COMPLETION OF THE ANNUAL AUDIT. ASSOCIATED BUILDERS & CONTRACTORS OF SOUTHERN CALIFORNIA INC 1400 N KELLOGG DRIVE ANAHEIM CA 92807 952893577 CHAMPION FREE ENTERPRISE IN CONTRUCTION INDUSTRY WHILE ELIMINATING BARRIERS CA 501(C)(6) 0 ABC SOUTHERN CALIFORNIA INC MERIT TRAINING TRUST FUND 1400 N KELLOGG DRIVE ANAHEIM CA 92807 731692659 PROVIDE APPRENTICESHIP TRAINING AND JOURNEYMEN UPGRADE TRAINING PROGRAM CA 501(C)(5) 0 ABC LOS ANGELESVENTURA MERIT TRAINING TRUST FUND 1400 N KELLOGG DRIVE ANAHEIM CA 92807 833530096 PROVIDE APPRENTICESHIP TRAINING AND JOURNEYMEN UPGRADE TRAINING PROGRAM CA 501(C)(5) 0 SEE ATTACHED SCHEDULE 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 ABC OF SOUTHERN CALIFORNIA CHAPTER INC M 16103