2026-04-14T14:40:53-05:00 2025-05-31 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2024-06-01 912156057 Leadership Training & Education Fund LEAD 5103373050 1055 Park View Dr Ste 111 Covina CA 91724 James Beard Chairman 5103373050 2026-04-08 1 1 Kim Hunwardsen CPA P00484560 6122536500 2026-04-07 2024 2025-03-06 01:10:19Z James Beard 1055 Park View Dr Ste 111 Covina CA 91724 2385020 0 X N/A X 2000 CA To reimburse costs incurred in releasing employees for leadership training and education programs. 7 7 0 7 0 0 0 0 2814607 2379573 5440 5447 0 0 2820047 2385020 0 0 0 0 0 0 0 0 0 3660098 2333606 3660098 2333606 -840051 51414 1368501 2327180 398908 1426512 969593 900668 To provide training classes and reimburse costs incurred in releasing employees for leadership training and education programs. 0 0 2194504 2379573 The purpose of the Fund is to provide training classes and reimburse individual employers for the costs incurred by them in releasing employees for leadership training and education programs. There were approximately 280,000 participants covered by the plan. 2194504 1 0 0 0 0 0 0 0 0 0 0 0 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 0 0 0 0 0 0 1 3 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 X Pacific Southwest Administrators 6262793009 1055 Park View Dr Ste 111 Covina CA 91724 X James Beard Chairman 5.00 X X 0 0 0 Andrew Gross Gaitan Co-Chairman 5.00 X X 0 0 0 Mark E Olivas Trustee 5.00 X 0 0 0 David Huerta Trustee 5.00 X 0 0 0 Dick Dotts Trustee 5.00 X 0 0 0 Luis Fuentes Trustee 5.00 X 0 0 0 Kallista Cervantes Trustee 5.00 X 0 0 0 0 0 0 0 0 0 0 Building Skills Partnership 1555 River Park Dr Sacramento CA 95815 Training 2194504 1 Employer Contributions 900099 2370014 2370014 Liquidated Damages 900099 9559 9559 2379573 5447 5447 2385020 2379573 0 5447 X 12016 12016 72495 72495 2235108 2194504 40604 7618 7618 1275 1275 5094 5094 2333606 2194504 139102 0 1114210 1954799 0 163754 254291 208176 0 451 1368501 2327180 361410 540554 37498 885958 398908 1426512 X 0 0 0 0 969593 900668 969593 900668 1368501 2327180 51414 -120339 0 X 0 1 X 0 0 X 1538914 2340818 2788551 2814607 2379573 11862463 1538914 2340818 2788551 2814607 2379573 11862463 0 0 0 11862463 218 152 2298 5440 5447 13555 218 152 2298 5440 5447 13555 1539132 2340970 2790849 2820047 2385020 11876018 0.99890 0.99920 0.00110 0.00080 X 0 Due to Other Funds 809820 Contribution Overpayments/Credits 76138 885958 X 2385020 0 2385020 0 2385020 2333606 0 2333606 0 2333606 Part X, Line 2: Accounting principles generally accepted in the United States of America requires Plan management to evaluate tax positions taken by the Plan and recognize a tax liability (or asset) if the Plan has taken any 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. Form 990, Part VI, Section A, line 3 The organization has delegated control over management duties customarily performed by or under the direct supervision of officers, directors, trustees, or key employees to the administrative office. Form 990, Part VI, Section A, line 7a The board is comprised of four employer trustees and four union trustees. The employer trustees are designated by a majority of the individual employers and the union trustees are designated by the union. Form 990, Part VI, Section A, line 8b The organization does not have any committees with the authority to act on behalf of the governing body. Form 990, Part VI, Section B, line 11b The IRS Form 990 and all state related tax filings are prepared by the organization's outside public accounting firm based on information provided by management. A draft is provided to the Chair and Co-Chair and reviewed before the forms are submitted to the appropriate tax agencies. Form 990, Part VI, Section C, line 19 The organization makes its governing documents and financial statements available to public upon request. Form 990, Part IX, line 11g Building Skills Partnership: Program service expenses 2,194,504. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,194,504. Other Professional Services: Program service expenses 0. Management and general expenses 40,604. Fundraising expenses 0. Total expenses 40,604.