2025-05-15T13:07:42-05:00 2024-06-30 450250958 EIDE BAILLY LLP 800 NICOLLET MALL STE 1300 MINNEAPOLIS MN 554027033 990 2023-07-01 951936049 APPRENTICE & JOURNEYMEN TRG TRUST FUND APPR 3106040892 9420 TELSTAR AVENUE STE 218 EL MONTE CA 91731 DEVIN SANGUANSUKDIKOSOL CFO 3106040892 2025-05-14 1 0 KIM HUNWARDSEN CPA P00484560 6122536500 2025-05-13 2023 2025-03-06 01:10:19Z X PRESTON RIEHL 9420 TELSTAR AVENUE STE 218 EL MONTE CA 91731 43940556 0 X N/A X 1956 CA EDUCATIONAL PROGRAMS FOR APPRENTICES AND JOURNEYMEN IN THE PLUMBING INDUSTRY. 25 25 181 25 0 0 347898 434160 42257253 39599116 14971417 2176227 1567256 1727269 59143824 43936772 0 0 0 0 13257363 12984846 0 0 0 15537380 17001481 28794743 29986327 30349081 13950445 170102957 182617525 41555447 40439508 128547510 142178017 ESTABLISHING, CONDUCTING, OR PARTICIPATING IN EDUCATIONAL PROGRAMS FOR APPRENTICES AND JOURNEYMEN IN THE PLUMBING AND PIPING INDUSTRY WITHIN SOUTHERN CALIFORNIA. 0 0 17546777 41326385 ESTABLISHED, CONDUCTED OR PARTICIPATED IN EDUCATIONAL PROGRAMS FOR APPRENTICES AND JOURNEYMEN IN THE PLUMBING AND PIPING INDUSTRY WITHIN SOUTHERN CALIFORNIA. 17546777 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 33 0 1 181 1 0 0 0 0 0 0 0 0 0 0 0 0 X 25 25 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 1 1 0 0 0 CA X PRESTON RIEHL 3106040892 9420 TELSTAR AVENUE STE 218 EL MONTE CA 91731 CHIP MARTIN CHAIRMAN 0.50 X X 0 0 0 DOUG MARIAN CO-CHAIRMAN 0.50 X X 0 0 0 GREG LEWIS SECRETARY 0.50 X X 0 0 0 JEFF HACHEY CO-SECRETARY 0.50 X X 0 0 0 JEREMY DIAZ TRUSTEE 0.50 X 0 0 0 MICHAEL LOPEZ TRUSTEE 0.50 X 0 0 0 STEVE BERINGER TRUSTEE 0.50 X 0 0 0 BEN CLAYTON TRUSTEE 0.50 X 0 0 0 RICARDO PEREZ TRUSTEE 0.50 X 0 0 0 JOE RAYMOND TRUSTEE 0.50 X 0 0 0 DAVID HANSON TRUSTEE 0.50 X 0 0 0 DAVID BALDWIN TRUSTEE 0.50 X 0 0 0 STEVEN GOMEZ TRUSTEE 0.50 X 0 0 0 SHANE BOSTON TRUSTEE 0.50 X 0 0 0 ROBERT JAMES TRUSTEE 0.50 X 0 0 0 BRYAN SUTTLES TRUSTEE 0.50 X 0 0 0 CHRIS YOUNG TRUSTEE 0.50 X 0 0 0 DAMON PREMER TRUSTEE 0.50 X 0 0 0 ED NEWVILLE TRUSTEE 0.50 X 0 0 0 JAY LUSITA TRUSTEE 0.50 X 0 0 0 LYLE FERGUSON TRUSTEE 0.50 X 0 0 0 MATT WHISNAND TRUSTEE 0.50 X 0 0 0 MIKE TEAGUE TRUSTEE 0.50 X 0 0 0 MIKE STEWART TRUSTEE 0.50 X 0 0 0 STEVE FOSDICK TRUSTEE 0.50 X 0 0 0 STEVE CORNELIOUS TRUSTEE (UNTIL 9/23) 0.50 X 0 0 0 PRESTON RIEHL CHIEF EXECUTIVE OFFICER 50.00 X 240536 0 55685 DEVIN SANGUANSUKDIKOSOL CHIEF FINANCIAL OFFICER 50.00 X 210688 0 55685 SERGIO ORTIZ FACILITY SUPERVISOR 40.00 X 158515 0 51381 JOHN SILVEIRA FACILITY SUPERVISOR 40.00 X 158125 0 52704 RAFAEL NAVARRO FACILITY SUPERVISOR 40.00 X 151652 0 49496 EDWARD ARAMBULA JR FACILITY SUPERVISOR 40.00 X 148391 0 49608 JOSEPH BACANI FACILITY SUPERVISOR 40.00 X 143570 0 48069 1211477 0 362628 44 0 1 1 IBUSINESS TECHNOLOGIES BOX 364 WYNNEWOOD PA 19096 MANAGED I.T. SERVICES 408230 ALLEN MATKINS THREE EMCARDADERO CENTER SUITE 120 SAN FRANCISCO CA 94111 LEGAL 119203 BETAT ADVISORIES LLC PO BOX 8029 AUBURN CA 95603 ETP CONSULTANT 103960 3 434160 434160 EMPLOYER CONTRIBUTIONS 900099 34289253 34289253 TRAINING PROGRAM REIMBURSEMENT 900099 5309863 5309863 39599116 2180011 2180011 3784 -3784 -3784 -3784 LLC 900099 1429572 1429572 MISCELLANEOUS INCOME 900099 297697 297697 1727269 43936772 41326385 0 2176227 518301 518301 8984731 7252598 1732133 1670847 1606294 64553 1149045 1009487 139558 661922 570276 91646 237183 237183 62604 62604 2773 2773 792305 792305 257609 257609 790499 790499 2178558 73502 2105056 174673 174673 103262 96887 6375 108 108 4348779 4348779 366057 366057 LLC EXPENSE 4430928 4430928 CLASS/SHOP/BOOK SUPPLIE 2198873 2198873 REPAIRS AND MAINTENANCE 749446 749446 UA/ANN ARBOR TRAINING 232264 232264 75560 75560 29986327 17546777 12439550 0 81912587 26118996 3614397 5411503 705613 344814 144585632 23656761 70960016 120928871 2667060 10243284 29813341 170102957 182617525 887636 1060625 31659 40126028 39293669 510124 85214 41555447 40439508 X 0 0 0 0 128547510 142178017 128547510 142178017 170102957 182617525 13950445 -319938 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 22936683 22936683 93906595 9256035 84650560 21674412 9199197 12475215 5160140 4541940 618200 907802 659589 248213 120928871 OTHER ASSETS 5986 UTILITY DEPOSITS 22319 CONSTRUCTION IN PROGRESS 27610168 RIGHTS OF USE ASSET 2174868 29813341 LEASE LIABILITY 13179 SECURITY DEPOSITS 16277 STUDENT DEPOSITS 55758 85214 X 43617845 -319938 -319938 43937783 2773 -3784 -1011 43936772 29987338 3784 3784 29983554 2773 2773 29986327 PART X, LINE 2: U.S. GAAP REQUIRES 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 INTERNAL REVENUE SERVICE. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIOD IN PROGRESS. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON SALE OF PP&E PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON SALE OF PP&E 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 TRAINING APPLICANTS ARE SOLICITED WITH PAID ADVERTISING IN SOUTHERN CALIFORNIA AREA NEWSPAPERS. SCHEDULE E, PART I, LINE 6 THE ORGANIZATION RECEIVED GRANTS FROM THE CALIFORNIA APPRENTICESHIP COUNCIL. X 0 0 0 0 0 0 0 0 0 PRESTON RIEHL CHIEF EXECUTIVE OFFICER 240536 0 0 0 0 0 35175 0 20510 0 296221 0 0 0 DEVIN SANGUANSUKDIKOSOL CHIEF FINANCIAL OFFICER 210688 0 0 0 0 0 35175 0 20510 0 266373 0 0 0 JOHN SILVEIRA FACILITY SUPERVISOR 158125 0 0 0 0 0 30265 0 22439 0 210829 0 0 0 SERGIO ORTIZ FACILITY SUPERVISOR 158515 0 0 0 0 0 28914 0 22467 0 209896 0 0 0 RAFAEL NAVARRO FACILITY SUPERVISOR 151652 0 0 0 0 0 27418 0 22078 0 201148 0 0 0 EDWARD ARAMBULA JR FACILITY SUPERVISOR 148391 0 0 0 0 0 27627 0 21981 0 197999 0 0 0 JOSEPH BACANI FACILITY SUPERVISOR 143570 0 0 0 0 0 26500 0 21569 0 191639 0 0 0 SCHEDULE J, PART II THE ROLES OF CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER ARE FILLED UNDER A SHARED SERVICES AGREEMENT WITH AN UNRELATED ORGANIZATION, SOUTHERN CALIFORNIA PIPE TRADES DISTRICT COUNCIL 16. PRESTON RIEHL AND DEVIN SANGUANSUKDIKOSOL PERFORMED THE DUTIES OF CEO AND CFO RESPECTIVELY, INCLUDING DUTIES NEEDED IN ORDER TO ORCHESTRATE OVERALL THE ORGNAIZATION'S VISION, STRATEGY, AND DELIVERABLES, FOR EXAMPLE CREATING ANNUAL BUDGETS, OVERSEEING ORGANIZATION GROWTH AND EXPANSION PLANS AND COMMUNICATING LONG AND SHORT TERM JOIN LABOR/ MANAGEMENT GOALS. THE TOTAL COMPENSATION TO THE DISTRICT COUNCIL FOR PRESTON AND DEVIN'S SERVICES WAS $518,301. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS DISTRIBUTED TO THE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 15 THE CEO AND THE CFO ARE COMPENSATED BASED ON A REIMBURESMENT AGREEMENT WITH SOUTHERN CALIFORNIA PIPE TRADES DISTRICT COUNCIL 16. COMPENSATION IS BASED ON 100% OF THE SALARY AND FRINGE BENEFITS FOR THE INDIVIUDAL AS DETERMINED BY THE COUNCIL BASED ON STANDARD RATES. THE AMOUNT WAS AGREED TO AS PART OF A COMPENSATION REIMBURSEMENT AGREEMENT. THE FUND BOARD IS CONSIDERED THE EMPLOYER AND MAINTAINS OVERSIGHT OVER THE PERFOMANCE OF DUTIES AS CEO AND CFO AND HAS THE RIGHT TO DISCIPLINE AND TERMINATE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. A & J TRAINING INSTITUTE FOR SOUTHERN CALIFORNIA LLC 7850 HASKELL AVE VAN NUYS CA 91406 REAL ESTATE CA 598643 122514715 APPRENTICE & JOURNEYMAN TRAINING TRUST FUND