2024-09-11T02:23:17-00:00 2023-12-31 990 2023-01-01 742468098 ASSOCIATED BUILDERS AND CONTRACTORS MERIT SHOP TRAINING PROGRAM INC ASSO 3612891636 7433 LEOPARD ST CORPUS CHRISTI TX 78409 PATRICK W KELLY PRESIDENT 3612891636 2024-09-11 false 2023 2024-08-08 14:25:15Z CRAFT TRAINING CENTER OF THE COASTAL BEND PATRICK W KELLY 7433 LEOPARD STREET CORPUS CHRISTI TX 78409 2046975 false X WWW.CTCCB.ORG X 1987 TX SEE SCHEDULE O 10 10 44 0 818234 1132158 779182 756137 34737 150240 8150 8440 1640303 2046975 0 0 1051949 904665 0 0 942574 956503 1994523 1861168 -354220 185807 7019618 7158292 144895 97762 6874723 7060530 STRIVING TO MEET THE SHARED MANPOWER NEEDS OF THE COMMUNITY, BUSINESS, AND INDUSTRY BY PROVIDING EDUCATION FOR THE CONSTRUCTION INDUSTRY. OUR GOAL IS TO DEVELOP CRAFT PROFESSIONALS WHO ARE TRAINING AND CAPABLE UNDER THE HIGHED PROFESSIONAL STANDARDS. false false 1493191 667387 TRAINING EDUCATION - TUITION, INSTRUCTOR FEES, DRUG TESTING, AND OTHER EXPENSES ABC MERIT SHOP IS INVOLVED IN PROJECTS WITH THE INTENT OF PROVIDING EDUCATION AND TRAINING THROUGH CONTRIBUTIONS. 40815 88750 ASSESSMENTS - ABC MERIT SHOP PAYS THE COST OF ASSESSMENT AND ADMINISTRATIVE FEES FOR ENROLLEES IN THE CRAFT SKILL ASSESSMENT PROGRAM FROM FEES CONTRIBUTIONS. 31647 18350 CONTEST SCHOLARSHIPS - ABC MERIT SHOP RECEIVED CONTRIBUTIONS AND INCURRED EXPENSES FOR THE PURPOSE OF CONDUCTING CRAFT SPECIFIC CONTEST TO PROVIDE SCHOLARSHIPS FOR PROGRAM COURSES. 1565653 true true false false false false false false false false true false false true true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 3 0 44 true false false false false false false false false false false false false X 10 10 true false false false true true false true true false false true true true true true true true true false TX X PATRICK WAYNE KELLY 3612891636 7433 LEOPARD CORPUS CHRISTI TX 78409 PATRICK KELLY PRESIDENT 040.00 X 116679 0 5200 JANEL WILSON CONTROLLER 040.00 X 97322 0 4294 JASON WILLIAMS CHAIRMAN 002.00 X 0 0 0 ROBERT PARKER SECRETARY/TREASURER 002.00 X 0 0 0 CASEY LONG VICE-CHAIRMAN 002.00 X 0 0 0 KYLE BUDD MEMBER 002.00 X 0 0 0 DAVID BURT MEMBER 002.00 X 0 0 0 JOHN DAVIDSON MEMBER 002.00 X 0 0 0 SCOTT LEWIS MEMBER 002.00 X 0 0 0 STEVEN SNYDER MEMBER 002.00 X 0 0 0 BRAD WEISS MEMBER 002.00 X 0 0 0 ADAM SMITH MEMBER 002.00 X 0 0 0 214001 9494 2 false false false 305698 826460 1132158 TUITION 900099 523310 523310 CONTACT HOURS 900099 144077 144077 ASSESSMENT INCOME 900099 88750 88750 756137 150240 150240 OTHER INCOME - ATEF 900099 3190 3190 WELDING CONTEST 900099 5250 5250 8440 2046975 764577 150240 0 0 0 0 223495 127392 96103 0 599897 514958 84939 11446 6524 4922 0 69827 39801 30026 0 0 27750 15818 11932 0 0 0 13500 13500 141156 132527 8629 15183 15183 0 351572 323446 28126 0 0 0 0 0 36893 33941 2952 101242 73356 27886 EXPENDABLE MATERIALS 32027 32027 CONTEST EXPENSES 112552 112552 MEMBERSHIP AND MAKETING 60000 60000 DONATIONS 13579 13579 51049 51049 1861168 1565653 295515 0 2395722 2772049 819988 798922 22835 77083 10080 10855 16263 19735 1054789 921884 120368 132905 3634362 3346743 7019618 7158292 120170 62531 18200 31705 6525 3526 144895 97762 X 3176454 3681306 3698269 3379224 6874723 7060530 7019618 7158292 185807 X X false true X true false X 616576 447280 519365 496396 585803 2665420 944649 822602 821937 779182 760617 4128987 1561225 1269882 1341302 1275578 1346420 6794407 6794407 80891 57562 18678 34737 145760 337628 0 80891 57562 18678 34737 145760 337628 0 3046 11920 2900 3190 21056 1645162 1327444 1371900 1313215 1495370 7153091 0.94990 0.96460 0.04720 0.03010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 75067 60418 14649 738813 630479 108334 245502 235580 9922 132905 Financial derivatives and other financial products Closely-held equity interests PROMISES TO GIVE - CURRENT 318995 PROMISES TO GIVE - LONG TERM 3027748 3346743 Federal income taxes X 2060001 31376 31376 2028625 18350 18350 2046975 1829521 1829521 31647 31647 1861168 X 2 THE COMPANY FOLLOWS FASB ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PROVIDES GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE COMANYS FINANCIAL STATEMENTS. THE GUIDANCE 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, AND ALSO PROVIDES GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF DECEMBER 31, 2023, THE COMPANY HAD NO UNCERTAIN TAX POSITIONS THAT REQUIRE EITHER RECOGNITION OR DISCLOSURE IN THE COMPANYS FINANCIAL STATEMENTS. GENERALLY, THE TAX YEARS BEFORE 2019 ARE NO LONGER SUBJECT TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. XI 4B OTHER ADJUSTMENTS CONTEST EXPENSES XII 4B OTHER ADJUSTMENTS CONTEST EXPENSES X false false false false false false false false false Form 990, Part I, Line LINE 1 DESCRIPTION OF ORGANIZATION MISSION THE ASSOCIATED BUILDERS CONTRACTORS MERIT SHOP TRAINING PROGRAM, INC., DBA CRAFT TRAINING CENTER OF THE COASTAL BEND STRIVES TO MEET THE SHARED MANPOWER NEEDS OF THE COMMUNITY, BUSINESS, AND INDUSRY BY PROVIDING EDUCATIONIN THE CRAFTS FOR THE CONSTRUCTION INDUSTRY. OUR GOAL IS TO DEVELOP CRAFT PROFESSIONALS WHO ARE DRUG FREE, TRAINED AND CAPABLE TO WORK UNDER THE HIGHES PROFESSIONAL STANDARDS. Form 990, Part VI, Section SECTION A, Line LINE 2 TRUSTEES ARE IN THE CONSTRUCTION INDUSTRY AND CONDUCT BUSINESS TOGETHER AT TIMES DURING THE YEAR. Form 990, Part VI, Section SECTION A, Line LINE 6 THE MEMBERS ELECT THE BOARD OF TRUSTEES ANNUALLY. Form 990, Part VI, Section SECTION A, Line LINE 7A THE OFFICERS OF THE CORPORATION SHALL BE ELECTED ANNUALLY BY THE BOARD OF TRUSTEES AT THE FIRST MEETING OF MEMBERS, OR AS SOON THEREAFTER AS CONVENIENTLY POSSIBLE. VACANCIES MAY BE FILLED OR NEW OFFICERS POSITIONS FILLED AT ANY MEETING OF THE BOARD OF TRUSTEES. EACH OFFICER SHALL HOLD OFFICE UNTIL HIS SUCCESSOR SHALL HAVE BEEN DULY ELECTED AND SHALL HAVE BEEN REMOVED IN THE MANNER AS FOLLOWS. ANY OFFICER OR AGENT ELECTED OR APPOINTED BY THE BOARD OF TRUSTEES WHENEVER, IN ITS JUDGEMENT, THE BEST INTERESTS OF THE CORPORATION WILL BE SERVED THEREBY, BUT SUCH REMOVAL SHALL BE WITHOUT PREJUDICE TO THE CONTRACT RIGHTS, IF ANY, OF THE PERSON SO REMOVED. Form 990, Part VI, Section SECTION B, Line LINE 11B REVIEWED BY THE BOARD OF TRUSTEES OR PRESIDENT BEFORE FILED. Form 990, Part VI, Section SECTION B, Line LINE 12C BOARD DISCLOSES ANY RELATIONSHIPS THAT MAY CAUSE A CONFLICT OF INTEREST ANNUALLY. Form 990, Part VI, Section SECTION B, Line LINE 15 ALL RAISES, BONUSES, AND SALARIES ARE DECIDED IN EXECUTIVE SESSIONS BY THE BOARD OF TRUSTEES. Form 990, Part VI, Section SECTION C, Line LINE 19 MADE AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part XII, Line LINE 2C COMMITTEE THAT OVERSEES AUDIT AND SELECTION OF INDEPENDENT ACCOUNTING AND OVERSIGHT FOR THE AUDIT IS PERFORMED BY THE BOARD OF TRUSTEES.