2025-11-11T15:03:42-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 4747 EXECUTIVE DR SUITE 1300 SAN DIEGO CA 92121 990 2024-01-01 943378739 ASSOCIATED BUILDERS AND CONTRACTORS NORTHERN CA CHAPTER BENEFIT TRUST FUND ASSO 9254741300 4577 LAS POSITAS ROAD C LIVERMORE CA 94551 KATHRYN MCGUIRE CHAIR AND TRUSTEE 9254741300 2025-11-07 1 1 JANE COLEMAN P01391236 8586271400 2024 2025-03-06 01:10:19Z KATHRYN MCGUIRE 4577 LAS POSITAS ROAD C LIVERMORE CA 94551 12045312 0 X WWW.ABCNORCALTRUST.COM X 2000 CA TO PROVIDE HEALTH BENEFITS FOR PARTICIPANTS AND THEIR COVERED DEPENDENTS. 6 6 0 5 0 0 0 0 13463332 11914471 65202 130841 0 0 13528534 12045312 0 0 11456490 9877273 26492 30299 0 0 0 1520827 1268091 13003809 11175663 524725 869649 6455261 7589538 1280463 1420953 5174798 6168585 TO PROVIDE HEALTH BENEFITS FOR PARTICIPANTS AND THEIR COVERED DEPENDENTS. 0 0 FOR THE YEAR ENDED DECEMBER 31, 2024, THE ORGANIZATION PROVIDED MEDICAL, DENTAL, VISION, LIFE, AND EMPLOYEE ASSISTANCE PROGRAM (EAP) BENEFITS TO APPROXIMATELY 1,269 PARTICIPANTS. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 6 0 1 0 0 0 0 0 0 0 0 0 X 6 6 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X FRINGE BENEFIT GROUP 9254741300 11910 ANDERSON MILL RD SUITE 401 AUSTIN TX 78726 JOHN MORRIS PRESIDENT 3.00 37.00 X 25356 291597 41654 DRUSILLA FLORES - VP OF MEMBERSHIP & BUSINESS DEVELOPMENT 0.00 40.00 X 0 129931 18015 SAGIT PLOOF APPRENTICESHIP DIRECTOR 0.00 40.00 X 0 123952 15544 LUAN HUYNH CARPENTER/LABORER INSTRUCTOR 0.00 40.00 X 0 117903 20366 DEANNA HORTON APPRENTICESHIP DIRECTOR 0.00 40.00 X 0 108456 19987 ANNE QUICK VP EDUATION & OUTREACH 1.00 39.00 X 237 118254 5749 KATHRYN MCGUIRE CHAIR & TRUSTEE 1.00 0.00 X X 0 0 0 MATT SNYDER SECRETARY & TRUSTEE 1.00 0.00 X X 0 0 0 ERIC VASEY TRUSTEE 1.00 0.00 X 0 0 0 ERICA GENTRY TRUSTEE 1.00 0.00 X 0 0 0 KATE WEILAND TRUSTEE 1.00 0.00 X 0 0 0 TARA HOLM TRUSTEE 1.00 0.00 X 0 0 0 25593 890093 121315 0 0 1 0 HUB INTERNATIONAL INSURANCE SERVICES INC 3000 EXECUTIVE PARKWAY STE 300 SAN RAMON CA 94583 MASTER BROKER 586586 FRINGE BENEFIT GROUP 11910 ANDERSON MILL RD SUITE 401 AUSTIN TX 78726 THIRD PARTY ADMINISTRATOR 333153 2 EMPLOYER CONTRIBUTIONS 525100 11888351 11888351 EMPLOYEE CONTRIBUTIONS 525100 26120 26120 11914471 130841 130841 12045312 11914471 0 130841 9877273 28688 712 899 48000 50620 6690 915992 44458 5423 15636 441 21065 CHANGE IN ELIGIBILITY 158633 1133 11175663 357764 504020 329082 346359 339578 380026 3379500 4079500 6618 6618 441 0 2048772 2279633 124 0 6455261 7589538 425644 361224 41277 854819 1018452 1280463 1420953 X 0 0 0 0 5174798 6168585 5174798 6168585 6455261 7589538 869649 124138 0 X X 0 1 X 1 0 6618 6618 0 0 BENEFIT OBLIGATION - ACCUMULATED ELIGIBILITY CREDITS 1013452 DUE TO RELATED PARTY 5000 1018452 X 12169450 124138 124138 12045312 0 12045312 11175663 0 11175663 0 11175663 PART X, LINE 2: THE TRUST FUNDING THE PLAN HAS RECEIVED AN EXEMPTION LETTER FROM THE INTERNAL REVENUE SERVICE (IRS) DATED OCTOBER 12, 2001, STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (THE "CODE") AS A VOLUNTARY EMPLOYEE BENEFICIARY ASSOCIATION (VEBA). THE PLAN AND TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE CODE TO MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. THE PLAN ADMINISTRATOR BELIEVES THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE CODE AND, THEREFORE, BELIEVES THE RELATED TRUST IS TAX EXEMPT. ALTHOUGH TAX-EXEMPT HEALTH AND WELFARE BENEFIT PLANS ARE NOT GENERALLY SUBJECT TO TAXATION, CERTAIN ACTIVITIES OF THE PLAN MAY BE TAXABLE. A VEBA MAY BE SUBJECT TO UNRELATED BUSINESS INCOME TAX (UBIT) TO THE EXTENT THAT ASSETS EXCEED CERTAIN ACCOUNT LIMITS FOR HEALTH AND LIFE BENEFITS. ADDITIONALLY, UNRELATED BUSINESS TAXABLE INCOME (UBTI) OF A TAX-EXEMPT ENTITY IS SUBJECT TO TAXATION. FOR HEALTH AND WELFARE BENEFIT PLANS, UBTI MAY BE GENERATED BY CERTAIN PLAN INVESTMENT TYPES. NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED IN 2024 FOR UNRELATED BUSINESS TAXABLE INCOME. U.S. GAAP REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE-LIKELY-THAN-NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. 0 0 0 JOHN MORRIS PRESIDENT 16702 192067 5527 63565 3127 35965 608 6991 2724 31331 28688 329919 0 0 PART I, LINE 3: THE ORGANIZATION'S RELATED PARTY ABC NORCAL CHAPTER SETS COMPENSATION FOR THE ORGANIZATION'S CEO BASED ON ONE OR MORE OF THE METHODS DESCRIBED IN SCHEDULE J PART I, LINE 3. FORM 990, PART VI, SECTION A, LINE 3 VARIOUS ADMINISTRATIVE AND PROGRAM OVERSIGHT REGARDING THE BENEFIT TRUST FUND WERE DELEGATED IN A WRITTEN AGREEMENT TO THE ASSOCIATED BUILDERS AND CONTRACTORS NORTHERN CALIFORNIA CHAPTER. THE FEES FOR SUCH DUTIES ARE IN ACCORDANCE WITH AN AGREEMENT SIGNED BY THE TRUSTEES AND THE CHAPTER ON A NO LESS THAN ANNUAL BASIS. REIMBURSEMENT FOR COMPENSATION OF OFFICERS THAT IS ATTRIBUTABLE TO THE FILING ORGANIZATION IS INCLUDED IN THE ADMINISTRATION AGREEMENT. SUCH COMPENSATION IS REPORTED AT PART VII, IX, FORM 990, AND SCHEDULE J AND IS LIMITED TO REIMBURSEMENT OF DIRECT EXPENSES. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS COMPLETED BY OUR CPA FIRM AND THEN REVIEWED AND DISCUSSED WITH MANAGEMENT TO ENSURE THAT THE INFORMATION IS COMPLETE AND ACCURATE. THE FORM 990 IS PRESENTED TO THE MEMBERS OF THE BOARD OF TRUSTEES FOR THEIR REVIEW AND TO ANSWER ANY QUESTIONS THAT MAY COME UP DURING THE PREPARATION PROCESS. FORM 990, PART VI, SECTION B, LINE 12C POTENTIAL CONFLICTS OF INTEREST ARE REVIEWED AND DETERMINED AT THE BOARD OF TRUSTEES LEVEL. THE TRUSTEES ANNUALLY SIGN STATEMENTS ACKNOWLEDGING THE RECEIPT OF THE CONFLICT POLICY AND THEIR AGREEMENT TO COMPLY WITH IT. POTENTIAL ISSUES ARE RAISED AT TRUST MEETINGS. IF A CONFLICT ARISES THE PERSON WITH SUCH CONFLICT IS NOT ALLOWED TO VOTE ON THE TRANSACTION. THERE HAVE BEEN NO INCIDENCES OF ANY CONFLICT IN 2024. FORM 990, PART VI, SECTION B, LINE 15 THE ABC NORCAL CHAPTER EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS ANNUALLY REVIEWS THE PERFORMANCE AND COMPENSATION OF THE ORGANIZATION PRESIDENT/CEO AND OTHER OFFICERS. THIS IS A FORMAL WRITTEN EVALUATION REVIEWING GOALS AND OBJECTIVES FOR THE PRECEDING YEAR. IN ADDITION TO ANNUAL COMPENSATION REVIEW, THE NCC EXECUTIVE COMMITTEE HAS ACCESS TO THE ABC NATIONAL COMPENSATION STUDY AS WELL AS VARIOUS OTHER SALARY SURVEYS AND INFORMATION FOR SIMILAR POSITIONS IN THE GEOGRAPHIC AREA. THE ORGANIZATION DOES NOT HAVE ANY KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION MAKES ITS FORM 1024 AND 990 AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: OVERSIGHT OF THE AUDIT AND SELECTION OF A QUALIFIED ACCOUNTANT IS DONE BY THE WHOLE BOARD OF TRUSTEES, THERE IS NO SEPARATE COMMITTEE FOR THESE RESPONSIBILITIES. ASSOCIATED BUILDERS & CONTRACTORS - NORTHERN CALIFORNIA CHAPTER 4577 LAS POSITAS ROAD UNIT C LIVERMORE CA 94551 942331973 TRADE ASSOCIATION REPRESENTING MERIT SHOP CONSTRUCTION FIRMS CA 501(C)(6) N/A 0 A CST GROUP INC DBA DYNASEL USA AJ EXCAVATION INC ABC NORCAL CHAPTER ABLE SEPTIC ALL-STAR PLUMBING SOLUTIONS LLC AMERICAN ELECTRICAL SERVICES INC AMERICAN ELITE ELECTRIC INC AMERICAN INC AMERICAN MECHANICAL INC AMERICAN PLUMBING SYSTEMS INC ANAYA CONSTRUCTION ANCHOR SINGH PAINTING ANDERSON PACIFIC ENGINEERING CONST INC APARTMENT RENOVATION SPECIALISTS ARAM ELECTRIC INC ARROW ELECTRIC INC AUBURN CONSTRUCTORS INC AUDEAMUS AUTOMATED ELECTRIC CORPORATION AVILA CONSTRUCTION COMPANY AZTEC CONSULTANTS BAY AREA LIGHTWORKS INC BAY AREA LIGHTWORKS INC BAY AREA TREE SPECIALISTS BAY CITY INC BAY TECH ENGINEERING BAYSCAPE MANAGEMENT BBJ ELECTRIC INC BEI CONSTRUCTION INC BERGELECTRIC CORP BEST ELECTRIC BIOTA TECH SERVICE INC BIRD ELECTRIC INC BM LYNN PAINTING INC BME ENTERPRISES INC DBA RLM ENTERPRISES BOBO CONSTRUCTION INC BOWEN ENGINEERING AND ENVIRONMENTAL BRAVO BUILDING CO INC BRCO CONSTRUCTORS INC BROWARD BUILDERS INC BROWN CONSTRUCTION INC CALIBER CONTRACTING SERVICES INC CALIFORNIA HIGHWAY CONSTRUCTION GROUP INC CAL-NEVA ENVIRONMENTAL SYSTEMS CAL-PACIFIC CONSTRUCTION INC CANNING ELECTRIC INC CASH & LINCOLN FENCE COMPANY DBA VALLEY FENCE COMPANY CASSA COMMERCIAL ELECTRIC CENTRAL COAST FINANCIAL GROUP INC DBA CCFG CONSTRUCTION INC CENTRICA BUSINESS SOLUTIONS CENTURY ELECTRIC CHAIN LINK FENCE & SUPPLY INC CITIZEN CORPORATION CITY ELECTRIC SERVICE INC CLEAN CUT LANDSCAPE CNW CONSTRUCTION INC COASTAL VALLEY ELECTRIC CONTROL SYSTEMS SERVICES CONVERSE CONSTRUCTION INC COOK GENERAL ENGINEERING INC CORVID ELECTRIC CROSNO CONSTRUCTION INC CUSHMAN CONTRACTING D & D COMMERCIAL & RESIDENTIAL PAINTING INC DHR CONSTRUCTION INC DL PAYNE INC DACO CONSTRUCTION DEACON CONSTRUCTION LLC DELTA ELECTRICAL CONSTRUCTION INC DIEDE CONSTRUCTION INC DIVERSIFIED POWER CORPORATION DON CELILLO ELECTRIC CO INC DOUG ROSS INC DBA CENTRAL VALLEY ASPHALT DRYCO CONSTRUCTION INC DURHAM CONSTRUCTION COMPANY INC DYNAMIC ELECTRICAL CONTRACTING & CONTROLS INC ECONOLITE SYSTEMS INC ENGIE SERVICES US INC ENVIROPLEX INC EV INFRASTRUCTURE LLC DBA BRYTEMOVE ENERGY EVRA CONSTRUCTION INC E-Z PAINTING INC FARR CONSTRUCTION COMPANY FERGUSON FAMILY ENTERPRISES & SKYLER ELECTRIC DBA GRAY ELECTRIC FLOWLINE CONTRACTORS INC FOS ELECTRIC INC FRESNO PLUMBING & HEATING INC FUTURE AIR GALANTE BROS GENERAL ENG GATEWAY PACIFIC CONTRACTORS GCCI INC GEMS ENVIRONMENTAL MANAGEMENT SERVICES INC GREEN WALL TECH INC H&W NOR-CAL BUILDERS HALE CONSTRUCTION INC HALE CONSTRUCTION INC HANFORD ARC HARRIS BUILDERS HARRIS ELECTRIC INC HARVEY ELECTRIC HB RESTORATION INC HELIX ELECTRIC HIGH TECH ELECTRIC INC HODGES ELECTRIC INC ICENOGLE CONSTRUCTION MANAGEMENT INC IMP ELECTRICAL & AUTOMATION SOLUTIONS LLC JD GENERAL CONSTRUCTION INC JI GARCIA CONSTRUCTION INC JL BUILDERS INC JMG CABINET INSTALLATION JOAQUIN PAINTING INC JOHNSON ENGINEERED SYSTEMS INC DBA JOHNSON ELECTRONICS JOHNSON PLUMBING INC JORDAN ELECTRIC INC JPB DESIGNS INC JT2 INC DBA TODD COMPANIES KALER GENERAL CONTRACTORS KALER GENERAL CONTRACTORS INC KAT ELECTRIC SERVICE INC KEY ELECTRIC KOSITCH ENTERPRISES INC DBA MISSION ELECTRIC COMPANY KS PLUMBING INC M TABBERT INC DBA BAYSIDE ELECTRIC MADCO ELECTRIC MARK III CONSTRUCTION INC MARK LEE AND YONG KAY INC DBA BAY CONSTRUCTION CO MARKETONE BUILDERS INC MCLANE PLUMBING & CONSTRUCTION INC MEEHLEIS MODULAR BUILDINGS INC MEYERS CONSTRUCTORS INC MEYERS CONSTRUCTORS INC MIDSTATE CONSTRUCTION CORP MIKE FLYNN PAINTING OLD & NEW INC MK ELECTRIC & DESIGN INC MODESTO EXECUTIVE ELECTRIC INC MONTEREY PENINSULA ENGINEERING NATIONAL ELECTRIC INC NATIONAL HIGH VOLTAGE SERVICES INC NAZ & CO DBA TRUE BLUE AUTOMATION SERVICES NEUDECK CONCRETE RESTORATION INC NJIRICH & SONS INC NOVA GROUP INC OLIVEIRA-LUCAS ENTERPRISES INC OLYMPUS & ASSOCIATES INC OPENING TECHNOLOGIES INC PACHECO LANDSCAPE AND CONSTRUCTION INC PACIFIC ELECTRIC CONTRACTING INC PACIFIC POWER & SYSTEMS INC PACIFIC WEST CONTROLS INC PAINE CONSTRUCTION INC PARADISE PLUMBING LLC PEAK PERFORMANCE ENERGY LLC PENINSULA ELECTRIC INC PHIL ALLEGRI ELECTRIC INC PHOENIX ELECTRIC COMPANY PIPE AND PLANT SOLUTIONS INC POLYTECH INDUSTRIAL INCORPORATED PORTOLA CONSTRUCTION INC PREMIER BUILDERS INC PRO-WIDE DRYWALL INC PSR ELECTRIC PYRAMID SYSTEMS INC QUANTUM ENERGY SERVICES & TECHNOLOGIES INC QUIRING GENERAL LLC R J BERRY JR INC R&R PACIFIC CONSTRUCTION R BROTHERS PAINTING INC R BROTHERS WATERPROOFING INC RAGNIR CORP RANDAZZO ENTERPRISES INC RAPOSO ENGINEERING INC REM CONSTRUCTION INCORPORATED RENEWABLE CONSTRUCTION SERVICES INC RIVER CITY PAINTING RK & ASSOCIATES INC RK ELECTRIC ROBERT COLBURN ELECTRIC INC ROBERT E BOYER CONSTRUCTION ROLFE CONSTRUCTION COMPANY RO'S PRECISE PAINTING INC ROYAL ELECTRIC COMPANY RUTAN PLUMBING INC SNP ELECTRIC SAARMAN CONSTRUCTION SALINAS VALLEY ELECTRIC SAN PATRICIO PAINTING INC SAUSAL CORPORATION SBAY CONSTRUCTION INC SCC ELECTRIC INC SCHWEIGER PLUMBING INC SCOTT CONSTRUCTION SPECIALTIES INC DBA SCS ELECTRIC SHERWOOD ELECTRIC INC SOLARPORTS DEVELOPMENT SOUTO BROTHERS LANDSCAPING & CONCRETE CONSTRUCTION INC STEPHENS CONSTRUCTION INC STOCKMAN'S ENERGY INC SUNPRO COATINGS INC SW ALLEN CONSTRUCTION INC T MARSHALL ASSOCIATES LTD DBA T MARSHALL ELECTRIC TARLTON AND SON INC TAYLOR BACKHOE SERVICE INC TELLSTAR INSTRUMENTS TP THOMAS PLUMBING INC TRICORP GROUP INC TSV PAINTING INC VALLEY CONSTRUCTION SERVICES INC VILLALOBOS & ASSOCIATES WE LYONS CONSTRUCTION CO WESTERN ENGINEERING CONTRACTORS INC WESTERN WATER CONSTRUCTORS INC WESTERN WATER FEATURES INC WITBRO DBA SEAL RITE PAVING WWF CONTRACTORS CORP YODA PAINTING INC 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 1 SCHEDULE R, PART V: ASSOCIATED BUILDERS AND CONTRACTORS - NORTHERN CALIFORNIA CHAPTER (THE ASSOCIATION) IS AFFILIATED WITH THE ASSOCIATED BUILDERS AND CONTRACTORS NORTHERN CALIFORNIA CHAPTER BENEFIT TRUST FUND (THE BENEFIT PLAN). THE ASSOCIATION PROVIDES MANAGEMENT SERVICES FOR THE BENEFIT PLAN, OUT OF THE ASSOCIATION'S OFFICE. THE BENEFIT PLAN REIMBURSES THE ASSOCIATION FOR ITS EXPENSES INCLUDING PAYROLL AND RELATED EXPENSES FOR HOURS WORKED BY THE ASSOCIATION'S EMPLOYEES ON BEHALF OF THE BENEFIT PLAN. PARTICIPANTS IN THE BENEFIT PLAN ARE LIMITED TO MEMBERS OF THE ASSOCIATION, THE ASSOCIATION'S EMPLOYEES, AND RELATED ORGANIZATIONS.