2023-11-14T14:12:40-08:00 2022-12-31 920143182 ALTMAN ROGERS & CO 3000 C ST STE 201 ANCHORAGE AK 99503 990 2022-01-01 920163014 Associated Builders & Contractors of Alaska Inc ASSO 9075655600 301 Arctic Slope Ave Anchorage AK 99518 Matt Thon Treasurer 2023-11-14 true Matt Thon 999009999 true Tom J Domagala CPA P00122688 9072742992 3 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Alicia Maltby 301 Arctic Slope Ave Anchorage AK 99518 665243 false X abcalaska.org X 2000 AK The core purpose of the Organization is to advance and defend the principles of the merit shop in the construction industry and to provide members and their employees with an opportunity to succeed. 8 8 5 8 17182 301502 297917 4275 8913 170 152 298504 316491 604451 623473 0 0 327577 368283 0 29466 303363 348716 630940 716999 -26489 -93526 419778 546820 221288 435208 198490 111612 The core purpose of the Organization is to advance and defend the principles of the merit shop in the construction industry and to provide members and their employees with an opportunity to succeed. false false 513746 8913 Education and Training Includes all functions necessary to allow members to succeed in the construction industry. 513746 false false true true false false false false false true false false true true true true false false false false false false false true true false false false false false false false false false false false false false false false true false false true 0 0 true 5 true true true false false false false false false false false false false X 8 8 false false false false true false false true true false false true true true true true true true true false X Kirstie Gray Gray Services 9079477395 3340 Arctic Blvd Ste 203 Anchorage AK 99503 Alicia Maltby President & CEO 29.00 16.00 X 107500 0 8850 Ryan Tipton Past Chairman 1.00 0.00 X X 0 0 0 Michael Hunsicker Director 1.00 0.00 X 0 0 0 Dave O'Donnell Chairman 1.00 0.00 X X 0 0 0 Matthew Thon Treasurer 1.00 0.00 X X 0 0 0 Ben Callahan Incoming Chair 1.00 0.00 X X 0 0 0 Jeff Moore Director 1.00 0.00 X 0 0 0 Travis Moreno Director 1.00 0.00 X 0 0 0 Teresa Campoamor Secretary 1.00 0.00 X X 0 0 0 107500 8850 1 false false false 0 297917 297917 ABC Classes 611430 8913 8913 8913 152 152 0 0 0 0 43984 34102 9882 9882 24850 7668 17182 17182 0 Reimbursed expenses 900099 276578 276578 Other Income 900099 11087 11087 Credit Card Transaction F 900099 1762 1762 289427 623473 298340 17182 10034 0 0 0 0 116350 82424 16170 17756 0 162863 115374 22635 24854 6347 4496 882 969 35328 24744 5400 5184 47395 33575 6587 7233 0 7947 6358 1589 25218 20175 5043 46760 46760 0 0 0 33108 29603 1938 1567 16809 13448 2968 393 11364 9091 1705 568 0 61326 61326 18554 12988 5566 0 0 316 316 74603 74603 1189 1189 6728 3364 3364 PAC Distributions 25000 25000 Other 18030 12621 2992 2417 Catering & Facilities 10336 7235 1715 1386 ABC Classes 5046 3532 837 677 -13618 12166 7754 -33538 716999 513746 173787 29466 15166 36523 367119 281986 0 19393 50139 0 0 0 0 7864 2653 27187 23527 4849 3660 0 0 0 0 5387 171859 419778 546820 49021 41591 165524 158075 6743 235542 221288 435208 X 198490 111612 198490 111612 419778 546820 -93526 6648 X false true X true false 46760 288 false true false false Part I-A, Line 1 - Direct and Indirect Political Campaign Activities Lobbying on behalf of the construction industry for free enterprise and the merit shop philosophy.ABC of Alaska has a contract with a lobbyist for $55,000 per year. 2517 2517 10660 10660 14010 23527 -9517 3660 Security Deposit 5387 Operating lease right to use asset 166472 171859 Accrued Payroll Liabilities 36562 Due to/from Craft TT 27571 Operating lease liability 171409 235542 X 582972 582972 40501 40501 623473 676498 676498 40501 40501 716999 Part X : FIN48 Footnote The Organization is a nonprofit corporation exempt from income taxation under Section 501(c)(6) of the Internal Revenue Code.Although the Organization is exempt from federal income taxes, any income derived from unrelated business activities is subject to the requirement of filing Federal Income Tax Form 990T and a tax liability may be determined on these activities. The Organization had no income derived from unrelated business activities for the years ended December 31, 2022 and 2021.The Organization classifies all interest and penalties related to tax contingencies as income tax expense. As of December 31, 2022 and 2021, there were no accrued interest or penalties. As of December 31, 2022 and 2021, there were no uncertain tax positions or unrecognized tax benefits for which management believes it is reasonably possible that the total amounts of tax contingencies will significantly increase or decrease within 12 months of the reporting date. The Organization files tax returns in the U.S. Federal Jurisdiction and the State of Alaska. As of 2022, the tax years that remain subject to examination begins with 2019. Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Member Fees due to National Chapter $74603 Fundraising Expenses on Part VIII $-34102 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Member Dues to National Chapter $74603 Fundraising Expenses on Part VIII $-34102 X false AK Golfing 25400 25400 8302 4181 5265 Denali Club 14000 14000 39400 39400 8302 4181 5265 17748 21652 false false 24850 7668 false 24850 7668 7668 17182 AK true false false false 1.00000 Alicia Maltby 301 Arctic Slope Ave Anchorage AK 995180000 false Alicia Maltby Maintains and manages gaming activities. X true 17182 Part I, Line 2b - Fundraiser Additional Information Fundraising events include Golf Sponsorships and an Annual Banquet. Part III, Line 17b - Distributions Required Under State Law AK $17182 Form 990, Part VI, Section A, Line 6 ABC is a membership based organization where all membership investments are voluntary. The only persons that are required to join are those that are utilizing our Apprenticeship program through the training trust. Form 990, Part VI, Section B, Line 11b It is taken to the Executive Committee for review then to the Board for approval. Form 990, Part VI, Section B, Line 12c Each year with the new board of directors the policies and procedures including the conflict of interest policy is reviewed. Form 990, Part VI, Section B, Line 15a Compensation is reviewed and approved by the board of directors. Form 990, Part VI, Section B, Line 15b Compensation is reviewed and approved by the board of directors. Form 990, Part VI, Section C, Line 19 Documents are made available to the public upon request. Patr XI, Line 8, Prior Period Adjustment Change in Accounting Principle:In 2022, Organization adopted FASB Accounting Standards Update (ASU) No. 2016-02, Leases, which established standards of accounting and financial reporting for leases by lessees and lessors, The new standard requires lessees to recognize right-of-use assets and related lease liabilities for leases classified as operating and finance on the balance sheet for all arrangements, and lessors to recognize net investment in leases on the balance sheet for all arrangements classified as nonoperating.As a result of adopting this new accounting standard, the change has applied to the earliest period presented using a modified retrospective approach. Previously Reported 2021 2021 Balances as Effect of Balances Adjusted Change Statement of Financial Position:Operating right-of-use assets $ - 218,692 218,692Operating lease liabilities $ - (222,059) (222,059)Deferred revenue $ 12,378 (2,363) 10,015Statement of Activities:Office expense $ 80,511 (21,030) 59,481Operating lease expense $ - (61,179) (61,179)Net assets, beginning of year $ 224,979 233,325 8,346Net assets, end of year $ 198,490 205,138 6,648 ABC Craft Training Trust of Alaska 301 Arctic Slope Ave Anchorage AK 99518 453768154 To train & educate construction workers. AK 501(c)(3) Trust N/A false false false false true false false false false false false false false false false false false true false false ABC Craft Training Trust of Alaska d 23263 Actual Cost ABC Craft Training Trust of Alaska q 276578 Actual Cost