2024-11-14T15:37:15-06:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 915 HIGHLAND POINTE DR SUITE 300 ROSEVILLE CA 95678 990 2023-01-01 880264118 ABC NEVADA CHAPTER SOUTHERN DIVISION APPRENTICESHIP TRUST ABCN 7773587888 240 S ROCK BLVD STE 121 RENO NV 89502 MARCOS GARCIA CHAIR 7773587888 2024-11-07 1 1 DYLAN VALENTINE P01934033 9167847800 2024-11-07 2023 2024-10-15 13:58:12Z MARCOS GARCIA 240 S ROCK BLVD STE 121 RENO NV 89502 1168467 0 X WWW.ABCNEVADA.ORG X 1990 NV APPRENTICE TRAINING PROGRAMS FOR THE CONSTRUCTION INDUSTRY 5 5 14 5 0 0 210836 0 886989 1041041 10140 91432 -2722 -5817 1105243 1126656 0 0 0 0 137321 184248 0 0 0 627059 838763 764380 1023011 340863 103645 3792542 3934324 161308 187948 3631234 3746376 APPRENTICE TRAINING PROGRAMS FOR THE CONSTRUCTION INDUSTRY. 0 0 918242 1041041 PROMOTION, RELATED EDUCATION, AND TRAINING THROUGH VARIOUS CONSTRUCTIONAPPRENTICE PROGRAMS. 918242 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 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 0 0 1 0 1 0 1 8 0 14 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 0 1 1 1 1 0 X TERESA KITTS 7773587888 240 S ROCK BLVD STE 121 RENO NV 89502 X MARCOS GARCIA CHAIR 2.00 X X 0 0 0 DAVE ELLIS TRUSTEE 2.00 X 0 0 0 TOM JENSEN TRUSTEE 2.00 X 0 0 0 JUSTIN KNIPPEL TRUSTEE 2.00 X 0 0 0 ROBERT KOWALCZIK TRUSTEE 2.00 X 0 0 0 0 0 0 0 0 0 0 0 APPRENTICESHIP FEES 611430 393118 393118 JOURNEYMAN FEES 611430 371337 371337 TUITION INCOME 900099 276586 276586 1041041 91432 91432 35940 41811 -5871 -5871 MISCELLANEOUS 900099 54 54 54 1126656 1041041 0 85615 X 184248 184248 7210 7210 37905 37905 173650 119818 53832 6736 6736 13248 11978 1270 247320 247320 48 48 47916 38333 9583 14882 14882 EDUCATION AND LAB 235569 235569 JOURNEYMAN TRAINING 26536 26536 MISCELLANEOUS 21653 19638 2015 DUES AND SUBCRIPTIONS 4935 4935 1155 1039 116 1023011 918242 104769 0 256048 76300 3264733 3355504 157628 185234 7671 28067 531032 244313 106462 286719 0 2500 3792542 3934324 161308 187948 161308 187948 X 3631234 3746376 3631234 3746376 3792542 3934324 103645 11497 0 X X 0 1 X 1 0 X 1000 200126 259646 210836 0 671608 932825 1127746 1115801 886989 1041041 5104402 23777 35702 45565 26350 35940 167334 957602 1363574 1421012 1124175 1076981 5943344 0 0 0 5943344 8298 8689 1859 10140 91432 120418 8298 8689 1859 10140 91432 120418 54 54 965900 1372263 1422871 1134315 1168467 6063816 0.98010 0.99400 0.01990 0.00600 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2023 AMOUNT: $ 54. 345896 112720 233176 185136 131593 53543 286719 X 1168467 41811 41811 1126656 0 1126656 1064822 41811 41811 1023011 0 1023011 PART X, LINE 2: THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC TOPIC 740, 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 YEAR ENDED DECEMBER 31, 2023, THE TRUST HAS NO MATERIAL UNCERTAIN TAX POSITIONS TO BE ACCOUNTED FOR IN THE FINANCIAL STATEMENTS UNDER THESE RULES. THE TRUST RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNRECOGNIZED TAX BENEFITS IN GENERAL AND ADMINISTRATIVE EXPENSES. THE TRUST FILES TAX RETURNS EXEMPT FROM INCOME TAX IN THE U.S. FEDERAL JURISDICTION. THE TRUST DID NOT HAVE UNRECOGNIZED TAX BENEFITS AS OF THE YEAR ENDED DECEMBER 31, 2023 AND DOES NOT EXPECT THIS TO CHANGE SIGNIFICANTLY OVER THE NEXT 12 MONTHS. THE TRUST WILL RECOGNIZE INTEREST AND PENALTIES ACCRUED ON ANY UNRECOGNIZED TAX BENEFITS AS A COMPONENT OF INCOME TAX EXPENSE. AS OF DECEMBER 31, 2023, THE TRUST HAS NOT ACCRUED INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: COGS 41,811. PART XII, LINE 2D - OTHER ADJUSTMENTS: COGS 41,811. FORM 990, PART VI, SECTION B, LINE 11B ORGANIZATION'S PROCESS TO REVIEW FORM 990 THE BOARD OF DIRECTORS REVIEWS THE FORM 990 AND DESIGNATES AN OFFICER OR DIRECTOR TO SIGN AND AUTHORIZE THE RETURN FOR SUBMISSION. FORM 990, PART VI, SECTION B, LINE 15 ALL COMPENSATION IS REVIEWED AND DETERMINED BY THE BOARD OF DIRECTORS OF ABC INC. NEVADA CHAPTER. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS DISCLOSURE EXPLANATION THE GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G PROGRAM MANAGEMENT: PROGRAM SERVICE EXPENSES 119,818. MANAGEMENT AND GENERAL EXPENSES 53,832. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 173,650. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. ABC INC NEVADA CHAPTER 240 S ROCK BLVD SUITE 121 RENO NV 89502 880126253 TRADE ASSN NV 501(C)(6) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0 0 ABC NEVADA CHAPTER P 176852 ACTUAL EXPENSES PAID