Associated Builders & Contractors Wisc Inc Aprntcshp & Trng Tr in Madison, Wisconsin (WI)

Associated Builders & Contractors Wisc Inc Aprntcshp & Trng Tr
Employer Identification Number (EIN)	391633896
Name of Organization	Associated Builders & Contractors Wisc Inc Aprntcshp & Trng Tr
Address	5330 Wall St, Madison, WI 53718-7929
Activities	Employee or member welfare association
Subsection	Charitable Organization
Ruling Date	10/1994
Deductibility	Contributions are deductible
Foundation	Organization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
Organization	Corporation
Exempt Organization Status	Unconditional Exemption
Tax Period	06/2014
Assets	$1,000,000 to $4,999,999
Income	$1,000,000 to $4,999,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$2,922,965
Amount of Income	$1,458,657
Form 990 Revenue Amount	$1,358,671
National Taxonomy of Exempt Entities (NTEE)	Employment, Job-Related: Vocational Training

Non-representatives - add comments:

Amount of income in 2014: $1,458,657 (it was $1,678,536 in 2013)

Associated Builders & Contractors Wisc Inc Aprntcshp & Trng Tr:	$1,458,657
Other organizations performing similar types of work:	$627,962

Assets in 2014: $2,922,965 (it was $2,800,271 in 2013)

Associated Builders & Contractors Wisc Inc Aprntcshp & Trng Tr:	$2,922,965
Other organizations performing similar types of work:	$661,000

Expenses in 2014: $1,367,253

Associated Builders & Contractors Wisc Inc Aprntcshp & Trng Tr:	$1,367,253
Other organizations performing similar types of work:	$626,901

Income to expenses ratio in 2014: 1.1

Associated Builders & Contractors Wisc Inc Aprntcshp & Trng Tr:	1.1
Other organizations performing similar types of work:	1.2

Grants share in income in 2014: 0.9%

This organization:	0.9%
Other organizations performing similar types of work:	1.7%

Financial snapshot ($)

Revenue for 2014

Assets at the end of 2014

Functional expenses for 2014

Support schedule

	2013	2014
Checklist
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?	Yes	Yes
Is the organization required to complete Schedule B, Schedule of Contributors?	Yes	No
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?	No	No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?	No	No
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?	No	No
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?	No	No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?	No	No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?	No	No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?	Yes	Yes
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?	No	No
Did the organization report an amount for land, buildings, and equipment?	Yes	Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?	No	No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?	No	No
Did the organization report an amount for other assets that is 5% or more of its total assets?	No	No
Did the organization report an amount for other liabilities?	Yes	Yes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?	Yes	Yes
Did the organization obtain separate, independent audited financial statements for the tax year?	Yes	Yes
Was the organization included in consolidated, independent audited financial statements for the tax year?	No	No
Is the organization a school described in section 170(b)(1)(A)(ii)?	No	No
Did the organization maintain an office, employees, or agents outside of the United States?	No	No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?	No	No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?	No	No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?	No	No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?	No	No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?	No	No
Did the organization report more than $15,000 of gross income from gaming activities?	No	No
Did the organization operate one or more hospital facilities?	No	No
Did the organization attach a copy of its audited financial statements?	No	No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?	No	No
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?	No	No
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?	No	No
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?	No	No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?	No	No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?	No	No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?	No	No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?	No	No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?	No	No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?	No	No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?	No	No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?	No	No
A family member of a current or former officer, director, trustee, or key employee?	No	No
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?	No	No
Did the organization receive more than $25,000 in non-cash contributions?	No	No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?	No	No
Did the organization liquidate, terminate, or dissolve and cease operations?	No	No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?	No	No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?	No	No
Was the organization related to any tax-exempt or taxable entity?	No	No
Did the organization have a controlled entity within the meaning of section 512(b)(13)?	No	No
Did the organization make any transfers to an exempt non-charitable related organization?	No	No
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?	No	No

	2012	2013	2014
Statements Regarding Other IRS Filings and Tax Compliance
The number reported in Box 3 of Form 1096		5	4
The number of Forms W-2G		0	0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?		Yes	Yes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return		0	0
Did the organization file all required federal employment tax returns?		No	No
Did the organization have unrelated business gross income of $1,000 or more during the year?	No	No	No
Has it filed a Form 990-T for this year?		No	No
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?		No	No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?		No	No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?		No	No
Did the organization file Form 8886-T?		No	No
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?		No	No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?		No	No
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?		No	No
Did the organization notify the donor of the value of the goods or services provided?		No	No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?		No	No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?		No	No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?		No	No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?		No	No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?		No	No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?		No	No
Did the sponsoring organization make any taxable distributions under section 4966?		No	No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?		No	No
Initiation fees and capital contributions	$0	$0	$0
Gross receipts for public use of club facilities	$0	$0	$0
Gross income from members or shareholders	$0	$0	$0
Gross income from other sources	$0	$0	$0
Is the organization filing Form 990 in lieu of Form 1041?		No	No
The amount of tax-exempt interest received or accrued during the year		$0	$0
Is the organization licensed to issue qualified health plans in more than one state?		No	No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans		$0	$0
The amount of reserves on hand		$0	$0
Did the organization receive any payments for indoor tanning services during the tax year?		No	No
Has it filed a Form 720 to report these payments?		No	No

	2013	2014
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization	$81,000	$85,000
Total reportable compensation from related organizations	$0	$0
Total estimated amount of other compensation from the organization and related organizations	$15,226	$9,819
Total number of individuals who received more than $100,000 of reportable compensation from the organization	0	0
Total number of independent contractors who received more than $100,000 of compensation from the organization	0	0

	2012	2013	2014
Statement of Revenue
Total revenue	$1,332,701	$1,556,945	$1,358,671
Contributions, Gifts, Grants and Other Similar Amounts	$42,250	$311,728	$11,621
Program Service Revenue	$1,202,509	$1,191,249	$1,294,161
611600		$1,077,091	$1,183,284
611600		$68,458	$64,477
Lessors of Nonresidential Buildings (except Miniwarehouses)		$45,700	$46,400
All other program service revenue		$0	$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$17,259	$14,164	$8,817
Income from investment of tax-exempt bond proceeds	$0	$0	$0
Royalties	$0	$0	$0
Net rental income	$15,145	$15,734	$15,438
Gross rents (Real / Personal)	$25,782 / $0	$26,309 / $0	$26,851 / $0
Less: rental expenses (Real / Personal)	$10,637 / $0	$10,575 / $0	$11,413 / $0
Rental income or (loss) (Real / Personal)	$15,145 / $0	$15,734 / $0	$15,438 / $0
Net gain/loss from sales of assets other than inventory	$30,208	$-60	$721
Gross amount from sales of assets other than inventory (Securities / Other)	$346,149 / $0	$110,956 / $0	$89,294 / $0
Less: cost or other basis and sales expenses (Securities / Other)	$315,465 / $476	$111,016 / $0	$88,573 / $0
Gain or (loss) (Securities / Other)	$30,684 / $-476	$-60 / $0	$721 / $0
Net income/loss from fundraising events	$0	$0	$0
Net income/loss from gaming activities	$0	$0	$0
Net income/loss from sales of inventory	$0	$0	$0
Miscellaneous Revenue	$25,330	$24,130	$27,913
611600		$20,442	$22,725
900099		$3,688	$5,188
All other revenue		$0	$0

	2012	2013	2014
Statement of Functional Expenses
Total functional expenses	$1,300,635	$1,304,505	$1,367,253
Grants and other assistance to domestic organizations and domestic governments		$0	$0
Grants and other assistance to domestic individuals		$0	$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals		$0	$0
Benefits paid to or for members		$0	$0
Compensation of current officers, directors, trustees, and key employees	$0	$0	$0
Compensation not included above, to disqualified persons		$0	$0
Other salaries and wages	$0	$0	$0
Pension plan accruals and contributions		$0	$0
Other employee benefits		$0	$0
Payroll taxes	$0	$0	$0
Fees for services (non-employees)
Management		$147,820	$191,745
Legal		$9,888	$7,650
Accounting		$18,248	$19,686
Lobbying		$0	$0
Professional fundraising services	$0	$0	$0
Investment management fees		$2,471	$1,260
Other		$331,217	$281,416
Advertising and promotion		$8,332	$12,812
Office expenses		$31,603	$38,904
Information technology		$0	$0
Royalties		$0	$0
Occupancy		$38,340	$41,026
Travel		$0	$0
Payments of travel or entertainment expenses for any federal, state, or local public officials		$0	$0
Conferences, conventions, and meetings		$2,300	$3,428
Interest		$26,754	$23,869
Payments to affiliates		$0	$0
Depreciation, depletion, and amortization		$84,421	$86,550
Insurance		$0	$0
Other expenses		$321,521	$370,187
Other expenses		$124,643	$131,072
Other expenses		$53,283	$55,012
Other expenses		$30,178	$31,443
Other expenses		$73,486	$71,193

	2012	2013	2014
Balance Sheet
Total assets	$2,295,515	$2,800,271	$2,922,965
Cash - non-interest-bearing		$93,217	$54,647
Savings and temporary cash investments		$1,224,776	$1,478,673
Pledges and grants receivable, net		$0	$0
Accounts receivable, net		$16,174	$10,807
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees		$0	$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations		$0	$0
Notes and loans receivable, net		$0	$0
Inventories for sale or use		$0	$0
Prepaid expenses and deferred charges		$0	$0
Land, buildings, and equipment: cost or other basis		$1,251,100	$1,160,812
Investments - publicly traded securities		$194,492	$203,633
Investments - other securities		$0	$0
Investments - program-related		$0	$0
Intangible assets		$0	$0
Other assets		$20,512	$14,393
Total liabilities	$1,396,034	$1,650,287	$1,769,610
Accounts payable and accrued expenses		$90,335	$80,995
Grants payable		$0	$0
Deferred revenue		$782,989	$937,630
Tax-exempt bond liabilities	$0	$0	$0
Escrow or custodial account liability		$15,667	$15,667
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons		$0	$0
Secured mortgages and notes payable to unrelated third parties	$462,658	$436,296	$385,318
Unsecured notes and loans payable to unrelated third parties	$0	$0	$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)		$325,000	$350,000
Total net assets or fund balances	$899,481	$1,149,984	$1,153,355
Unrestricted net assets		$1,044,204	$1,048,454
Temporarily restricted net assets		$105,780	$104,901
Permanently restricted net assets		$0	$0
Capital stock or trust principal, or current funds		$0	$0
Paid-in or capital surplus, or land, building, or equipment fund		$0	$0
Retained earnings, endowment, accumulated income, or other funds	$0	$0	$0

Reason for Public Charity Status (for 2014)
The organization is not a private foundation because it is:	An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported	0
Sum of amounts of support	$0

	2010 - 2014 Total
Support Schedule for Organizations Described in Section 509(a)(2) (for 2010 - 2014)
Public support	$7,455,723
Subtotal	$7,455,723
Gifts, grants, contributions, and membership fees received	$449,909
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose	$7,005,814
Gross receipts from activities that are not an unrelated trade or business under section 513	$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf	$0
The value of services or facilities furnished by a governmental unit to the organization without charge	$0
Less	$0
Amounts received from disqualified persons	$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support	$0
Total support	$7,652,260
Public support	$7,455,723
Subtotal	$196,537
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources	$196,537
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975	$0
Net income from unrelated business activities, whether or not the business is regularly carried on	$0
Other income	$0

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Id	Name	Address	State	Established	Total Income
Organizations performing similar types of work
1	Milwaukee Area Workforce Investment Board Inc	2342 N 27th St, Milwaukee, WI 53210-3100	WI	1993-08	$19,722,205
2	United Association Apprenticeship & Journeymen Training Trust Fund, 290 Local Training Center	20220 Sw Teton Ave, Tualatin, OR 97062-8810	OR	1991-09	$12,947,118
3	Western Washington Operating	16921 Vantage Hwy, Ellensburg, WA 98926-6670	WA	1972-10	$12,685,851
4	West Central Job Partnership	44 S Beaver St, New Castle, PA 16101-3850	PA	1987-05	$4,545,723
5	Northwest Wisconsin Concentrated Employment Program Inc	422 3rd St W Ste 200, Ashland, WI 54806-1574	WI	1975-02	$3,718,433
6	Santa Clara County Electrical Jatc	908 Bern Ct, San Jose, CA 95112-1236	CA	1978-04	$3,682,230
7	Southwestern Line Construction Electrical Joint Apprenticeship, And Training Trust Fund	8425 Washington Pl Ne, Albuquerque, NM 87113-1672	NM	1965-08	$3,444,513
8	Willamette Carpenter Training Center Inc	4222 Ne 158th Ave, Portland, OR 97230-5084	OR	1991-06	$3,182,221
9	Wisconsin State Afl-Cio Labor Education & Training Center Inc	2811 8th Street South, Wisconsin Rapids, WI 54494-6281	WI	1997-06	$2,993,155
10	Sacramento Regional Conservation Corps Inc	6101 27th St, Sacramento, CA 95822-3710	CA	1985-05	$2,807,762
11	Steamfitters Lu 420 Apprenticeship & Journeyman Training Fund	14420 Townsend Rd Ste C, Philadelphia, PA 19154-1031	PA	1973-04	$2,780,735
12	Stationary Engineers & Participating Employers Pre Appren	560 Barneveld Ave, San Francisco, CA 94124-1804	CA	1973-02	$2,772,846
13	Milwaukee Electrical Joint Apprenticeship And Training Plan	11001 W Plank Ct Ste 120, Wauwatosa, WI 53226-3668	WI	1995-08	$2,630,843
14	Texas Carpenters & Millwrights Training Trust Fund	1825 S Interstate 35, Austin, TX 78741-3701	TX	1979-08	$2,586,672
15	Ser-Jobs For Progress National Inc	100 East Ave, Pawtucket, RI 02860-4005	RI	1987-09	$1,990,827
16	Associated Builders & Contractors Wisc Inc Aprntcshp & Trng Tr	5330 Wall St, Madison, WI 53718-7929	WI	1994-10	$1,458,657
17	Plumbers Local 75 Education Fund	11175 W Parkland Ave, Milwaukee, WI 53224-3134	WI	1980-01	$1,375,390
18	Racine-Kenosha Plumbers & Steam- Fitters Education Fund	3030-39th Avenue Room 125, Kenosha, WI 53144-4210	WI	1978-03	$433,698
19	Spotted Eagle Inc	3209 W Highland Blvd Ste 200, Milwaukee, WI 53208-3253	WI	1979-02	$287,546
20	Mid-Wisconsin Child Care Resource & Referral Inc	9340 Clinton Rd, Amherst, WI 54406-9147	WI	1994-05	$132,410

Number of organizations performing similar types of work

Alabama	1
Arkansas	1
Arizona	5
California	37
Colorado	8
Connecticut	1
District of Columbia	3
Delaware	1
Florida	7
Georgia	5
Hawaii	1
Iowa	2
Illinois	14
Indiana	18
Kansas	1
Kentucky	8
Louisiana	7
Massachusetts	10
Maryland	10
Maine	3
Michigan	5
Minnesota	6
Missouri	6
Mississippi	1

Montana	2
North Carolina	2
North Dakota	1
Nebraska	1
New Hampshire	1
New Jersey	4
New Mexico	4
Nevada	5
New York	21
Ohio	19
Oklahoma	4
Oregon	6
Pennsylvania	18
Rhode Island	2
South Carolina	1
Tennessee	1
Texas	7
Utah	1
Virginia	6
Vermont	1
Washington	11
Wisconsin	9
West Virginia	3
Wyoming	2

Total

293

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