Civic Intelligence

Associated Builders & Contractors Inc

EIN 23-7361434 • 501(c)6 • Broadview Heights, OH

Profile

Education for the construction industry

9255 Market Place WestBroadview Heights, OH 44147

www.nocabc.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

83rd percentile

0.47x

Higher debt load relative to assets than 83% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

84th percentile

0.53x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

46th percentile

3.1%

Higher net margin than 46% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

44th percentile

3.8%

Faster asset growth than 44% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

25th percentile

-1.5%

Faster revenue growth than 25% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Up

$1,753,247

Up $125,088 (+7.7%) from 2022

Liabilities

Up

$819,746

Up $43,739 (+5.6%) from 2022

Net Assets

Up

$933,501

Up $81,349 (+9.5%) from 2022

Revenue

Down

$1,548,809

Down $48,794 (-3.1%) from 2022

Expenses

Down

$1,500,777

Down $78,157 (-4.9%) from 2022

Net Income

Up

$48,032

Up $29,363 (+157%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,434,905Liabilities 2010: $1,087,546Net Assets 2010: $347,3592010Assets 2012: $1,203,396Liabilities 2012: $976,892Net Assets 2012: $226,5042012Assets 2013: $1,268,868Liabilities 2013: $952,404Net Assets 2013: $316,4642013Assets 2015: $1,417,360Liabilities 2015: $868,163Net Assets 2015: $549,1972015Assets 2018: $1,586,939Liabilities 2018: $873,258Net Assets 2018: $713,6812018Assets 2019: $1,615,926Liabilities 2019: $887,604Net Assets 2019: $728,3222019Assets 2020: $1,427,144Liabilities 2020: $681,082Net Assets 2020: $746,0622020Assets 2021: $1,554,107Liabilities 2021: $720,624Net Assets 2021: $833,4832021Assets 2022: $1,628,159Liabilities 2022: $776,007Net Assets 2022: $852,1522022Assets 2024: $1,753,247Liabilities 2024: $819,746Net Assets 2024: $933,5012024

Highlighted filing

2024

Assets$1,753,247
Liabilities$819,746
Net Assets$933,501

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,601,6332010Expenses 2012: $971,1842012Revenue 2013: $1,096,506Expenses 2013: $1,006,546Net Income 2013: $89,9602013Revenue 2015: $1,370,431Expenses 2015: $1,219,966Net Income 2015: $150,4652015Revenue 2018: $1,544,396Expenses 2018: $1,614,513Net Income 2018: -$70,1172018Revenue 2019: $1,647,812Expenses 2019: $1,633,171Net Income 2019: $14,6412019Revenue 2020: $1,419,273Expenses 2020: $1,401,533Net Income 2020: $17,7402020Revenue 2021: $1,803,365Expenses 2021: $1,715,944Net Income 2021: $87,4212021Revenue 2022: $1,597,603Expenses 2022: $1,578,934Net Income 2022: $18,6692022Revenue 2024: $1,548,809Expenses 2024: $1,500,777Net Income 2024: $48,0322024

Highlighted filing

2024

Revenue$1,548,809
Expenses$1,500,777
Net Income$48,032

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 22, 2025
Return Version
2024v5.2
Gross Receipts
$1,595,729
Mission and Program Overview

Mission

Education for the construction industry

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$891,878$1,016,770▲ $124,892
Land, Buildings, and Equipment, Net$612,964$580,814▼ $32,150
Prepaid Expenses and Deferred Charges$100,934$94,094▼ $6,840
Accounts Receivable$48,425$54,045▲ $5,620
Total Assets$1,664,809$1,753,247▲ $88,438
Other Assets Total$10,608$7,524▼ $3,084
Liabilities
Deferred Revenue$755,167$802,369▲ $47,202
Accounts Payable and Accrued Expenses$13,565$9,853▼ $3,712
Other Liabilities$10,608$7,524▼ $3,084
Total Liabilities$779,340$819,746▲ $40,406
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$840,069$871,016▲ $30,947
Net Assets With Donor Restrictions$45,400$62,485▲ $17,085
Total Net Assets Fund Balance$885,469$933,501▲ $48,032
Total Liabilities and Net Assets / Fund Balance$1,664,809$1,753,247▲ $88,438

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$453,414$800,405$1,253,819
Land$127,400-$127,400
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ryan MartinPresident/CEOFT$221,770$47,607$269,377

Board Members and Trustees

NameTitle
Dan GlavinChairman
Julie BrandleVice Chairman
Brett McwilliamsBoard Member
Dave BerardiBoard Member
Nick NykulakBoard Member
Rob ReeseBoard Member
Ryan OdendahlBoard Member
Zoltan KovacsBoard Member
David ConwillTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$639,109
Program Service Revenue
$819,517
Investment Income
$15,706
Other Revenue
$74,477
All Other Contributions
$4,250
Change in Net Assets
$48,032
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$862,465
Salaries, Compensation, and Employee Benefits$638,312
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$176,662$83,501-$260,163
Current Officers, Directors, Trustees, and Key Employees-$221,770-$221,770
Occupancy$18,317$86,139-$104,456
Other Employee Benefits$28,251$47,206-$75,457
Office Expenses$35,962$17,841-$53,803
Payroll Taxes$26,093$20,259-$46,352
Other Expenses$36,815--$36,815
Pension Plan Contributions$10,189$24,381-$34,570
Depreciation Depletion$25,720$6,430-$32,150
Travel$30,135--$30,135
Fees for Services Accounting-$26,503-$26,503
Fees for Services Legal$16,000--$16,000
Fees for Services Other$14,092--$14,092
Insurance$8,955$2,239-$11,194
All Other Expenses-$5,738-$5,738
Total Functional Expenses$958,770$542,007$0$1,500,777
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$46,920
Fundraising Gross Income$35,020
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Clay Shoot$23,400$23,400$30,991$-7,591
Golf Outing$11,620$11,620$15,929$-4,309
Total Events$35,020$35,020$46,920$-11,900
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$7,524
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

ORGANIZATION HAS MEMBERS

Form 990, Part VI, Section B, Line 11B

The trustee, ryan martin reviews the 990 for appropriateness. The return is then reviewed by the governing board.

Form 990, Part VI, Section B, Line 12C

All officers annually sign a form disclosing any interest that could give rise to conflict or that there are no such interests. These forms are kept on file and a record is kept of outstanding forms until all forms are on file for the year.

Form 990, Part VI, Section C, Line 19

The organization keeps its governing documents, conflict of interest policy, and financial statements on file for the public view. Public inspection is available upon request.

Filing and Contact Details

Filer

Filer Name
Associated Builders & Contractors Inc
EIN
23-7361434
Phone
4407170389
Address
9255 MARKET PLACE WEST, BROADVIEW HEIGHTS, OH 44147

Signing Officer

Name
Ryan a Martin
Title
President
Phone
4407170389
Signed
2025-07-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ryan a Martin
Formed
1974
Legal Domicile
Oh
Voting Board Members
10
Independent Board Members
9
Employees
31
Volunteers
0

Preparer

Firm
Cbiz Advisors LLC
Address
6685 BETA DRIVE, MAYFIELD VILLAGE, OH 44143
Preparer
Elisabeth C Wilson CPA
Phone
4404595700
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IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0APPRENTICESHIP PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc1CONTINUING EDUCATION A
IRS990/ProgramServiceRevenueGrp/Desc2ADVOCACY
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0672330
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt193287
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt253900
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0672330
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt193287
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt253900
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0581236
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt05779
IRS990/PYOtherExpensesAmt0890561
IRS990/PYOtherRevenueAmt083183
IRS990/PYProgramServiceRevenueAmt0931535
IRS990/PYRevenuesLessExpensesAmt033317
IRS990/PYSalariesCompEmpBnftPaidAmt0677855
IRS990/PYTotalExpensesAmt01568416
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01601733
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt048032
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0904517
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0453414
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0800405
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01253819
IRS990ScheduleD/LandGrp/BookValueAmt0127400
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0127400
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07524
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE LIABILITY
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0580814
IRS990ScheduleD/TotalLiabilityAmt07524
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt046920
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF OUTING
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0CLAY SHOOT
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt011620
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt023400
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt035020
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt011620
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt023400
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt035020
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-11900
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt046920
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt015929
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt030991
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0221770
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt017701
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt029906
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0RYAN MARTIN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT/CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0269377
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION HAS MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TRUSTEE, RYAN MARTIN REVIEWS THE 990 FOR APPROPRIATENESS. THE RETURN IS THEN REVIEWED BY THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL OFFICERS ANNUALLY SIGN A FORM DISCLOSING ANY INTEREST THAT COULD GIVE RISE TO CONFLICT OR THAT THERE ARE NO SUCH INTERESTS. THESE FORMS ARE KEPT ON FILE AND A RECORD IS KEPT OF OUTSTANDING FORMS UNTIL ALL FORMS ARE ON FILE FOR THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION KEEPS ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ON FILE FOR THE PUBLIC VIEW. PUBLIC INSPECTION IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt0ASSOCIATED BUILDERS & CONTRACTORS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0421755151
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct01.00000
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0ADMINISTRATION OF A WORKERS COMPENSATION GROUP RATING PROGRAM
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0ABC GROUP RATING INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt09255 MARKET PLACE WEST
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0BROADVIEW HTS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd044147
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0ASSOCIATED BUILDERS & CONTRACTORS INC NORTHERN OHIO CHAPTER - PAC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1NORTHERN OHIO MERIT SHOP EDUCATIONAL AND TRAINING FOUNDATION INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0912100506
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1341752091
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0527
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CONTRIBUTE TO CANDIDATES FOR STATE ELECTIVE PUBLIC OFFICE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1EDUCATION OF APPRENTICES AND JOURNEYMEN WITHIN SURROUNDING COMMUNITIES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 12A, I

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