Civic Intelligence

Associated Builders & Contractors Central Ohio Chapter

990 • Fiscal year 2024 • EIN 31-0743061

Jan 01, 2024 to Dec 31, 2024 • Filed on Jul 31, 2025

659 High StreetWorthington, OH 43085

(614) 529-4300

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

92nd percentile

0.68x

Higher debt load relative to assets than 92% of similar nonprofits.

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

Liabilities / Revenue

80th percentile

0.47x

Higher debt load relative to revenue than 80% of similar nonprofits.

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

Net Margin

26th percentile

-2.4%

Higher net margin than 26% of similar nonprofits.

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

Top Officer Pay

41st percentile

$109,200

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 11.2% of source-year revenue.

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

Asset Growth

37th percentile

2.0%

Faster asset growth than 37% of similar nonprofits.

2024 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

82nd percentile

24%

Faster revenue growth than 82% of similar nonprofits.

2024 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$666,847

Up $13,152 (+2.0%) from 2023

Net Assets

Down

$211,835

Down $16,545 (-7.2%) from 2023

Liabilities

Up

$455,012

Up $29,697 (+7.0%) from 2023

Revenue

Up

$972,276

Up $187,956 (+24%) from 2023

Expenses

Up

$995,783

Up $168,536 (+20%) from 2023

Net Income

Up

-$23,507

Up $19,420 (+45%) from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2010: $582,047Liabilities 2010: $347,446Net Assets 2010: $234,6012010Assets 2011: $522,964Liabilities 2011: $320,671Net Assets 2011: $202,2932011Assets 2012: $454,234Liabilities 2012: $265,094Net Assets 2012: $189,1402012Assets 2013: $481,377Liabilities 2013: $320,322Net Assets 2013: $161,0552013Assets 2014: $480,435Liabilities 2014: $376,858Net Assets 2014: $103,5772014Assets 2015: $569,879Liabilities 2015: $455,006Net Assets 2015: $114,8732015Assets 2016: $540,356Liabilities 2016: $410,768Net Assets 2016: $129,5882016Assets 2017: $563,145Liabilities 2017: $398,886Net Assets 2017: $164,2592017Assets 2018: $508,512Liabilities 2018: $359,185Net Assets 2018: $149,3272018Assets 2019: $471,117Liabilities 2019: $332,748Net Assets 2019: $138,3692019Assets 2020: $602,246Liabilities 2020: $429,551Net Assets 2020: $172,6952020Assets 2021: $626,889Liabilities 2021: $362,443Net Assets 2021: $264,4462021Assets 2022: $650,600Liabilities 2022: $380,716Net Assets 2022: $269,8842022Assets 2023: $653,695Liabilities 2023: $425,315Net Assets 2023: $228,3802023Assets 2024: $666,847Liabilities 2024: $455,012Net Assets 2024: $211,8352024

Highlighted filing

2024

Assets$666,847
Liabilities$455,012
Net Assets$211,835

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $691,5002010Expenses 2011: $633,7522011Expenses 2012: $712,2392012Revenue 2013: $698,342Expenses 2013: $712,177Net Income 2013: -$13,8352013Revenue 2014: $604,369Expenses 2014: $661,847Net Income 2014: -$57,4782014Revenue 2015: $750,060Expenses 2015: $738,763Net Income 2015: $11,2972015Revenue 2016: $879,046Expenses 2016: $864,331Net Income 2016: $14,7152016Revenue 2017: $929,764Expenses 2017: $886,509Net Income 2017: $43,2552017Revenue 2018: $911,194Expenses 2018: $926,128Net Income 2018: -$14,9342018Revenue 2019: $852,992Expenses 2019: $863,950Net Income 2019: -$10,9582019Revenue 2020: $860,909Expenses 2020: $826,583Net Income 2020: $34,3262020Revenue 2021: $912,673Expenses 2021: $820,922Net Income 2021: $91,7512021Revenue 2022: $807,630Expenses 2022: $802,192Net Income 2022: $5,4382022Revenue 2023: $784,320Expenses 2023: $827,247Net Income 2023: -$42,9272023Revenue 2024: $972,276Expenses 2024: $995,783Net Income 2024: -$23,5072024

Highlighted filing

2024

Revenue$972,276
Expenses$995,783
Net Income-$23,507
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 31, 2025
Return Version
2024v5.2
Gross Receipts
$1,015,757
Mission and Program Overview

Mission

Offer programs, publications, meetings and apprenticeship programs to promote and protect merit shop construction.

Promotion and protection of merit shop construction philosophy for approximately 150 members

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$354,149$350,679▼ $3,470
Savings and Temporary Cash Investments$128,395$140,874▲ $12,479
Accounts Receivable$96,017$111,015▲ $14,998
Prepaid Expenses and Deferred Charges$70,048$57,622▼ $12,426
Land, Buildings, and Equipment, Net$2,786$4,457▲ $1,671
Total Assets$653,695$666,847▲ $13,152
Other Assets Total$2,300$2,200▼ $100
Liabilities
Deferred Revenue$377,566$436,191▲ $58,625
Accounts Payable and Accrued Expenses$47,749$18,821▼ $28,928
Total Liabilities$425,315$455,012▲ $29,697
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$228,380$211,835▼ $16,545
Total Net Assets Fund Balance$228,380$211,835▼ $16,545
Total Liabilities and Net Assets / Fund Balance$653,695$666,847▲ $13,152

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,457$9,866$14,323
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Barton HackerPresidentFT$105,000$4,200$109,200

Board Members and Trustees

NameTitle
Michael MccullenChair
Philip Sisia JrPast Chair
Sean MorseVice Chair
Dave CataneseDirector
David McintoshDirector
Luke KeiderlingDirector
Thad ClaggettDirector
Christopher MastTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$304,920
Program Service Revenue
$418,964
Investment Income
$7,191
Other Revenue
$241,201
Change in Net Assets
$-23,507
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$536,046
Other Expenses$459,737
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$447,769
Office Expenses---$80,102
Payroll Taxes---$37,232
Travel---$37,104
Other Employee Benefits---$36,178
Fees for Services Accounting---$21,159
All Other Expenses---$19,260
Fees for Services Other---$16,819
Pension Plan Contributions---$14,867
Advertising---$14,772
Occupancy---$14,303
Other Expenses---$11,770
Insurance---$6,617
Depreciation Depletion---$2,929
Fees for Services Legal---$1,625
Total Functional Expenses$0$0$0$995,783
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$69,687
Fundraising Direct Expenses$43,481
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Sporting Clay Event$42,107$42,107$34,755$7,352
Other Events$27,580$27,580$8,726$18,854
Total Events$69,687$69,687$43,481$26,206
Political and Lobbying Activity
Political campaign activity
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$62,509
Total Nondeductible Lobbying and Political Cost$62,509
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization consists of members that pay annual dues.the members elect the members of the governing body.

Form 990, Part VI, Section A, Line 7A

The members vote annually to elect the board.

Form 990, Part VI, Section A, Line 7B

Significant decisions affecting the organization are taken to the members for a vote.

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

Once the organization has received a copy of the form 990, the form is reviewed by an outside accounting firm. Once through the review, the form is then reviewed and approved by the board.

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

The policy is reviewed annually with the board by an attorney.

Form 990, Part VI, Section B, Line 15A

Compensation is determined by using other associated builders & contractors chapter's compensation for top management positions.

Form 990, Part VI, Section C, Line 19

The organization provides its governing documents, conflict of interest policy, and financial statements upon the request of the public.

Filing and Contact Details

Filer

Filer Name
Associated Builders & Contractors
EIN
31-0743061
Phone
6145294300
Address
659 HIGH STREET, WORTHINGTON, OH 43085

Signing Officer

Name
Barton H Hacker
Title
President
Phone
6145294300
Signed
2025-07-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barton H Hacker
Formed
1968
Legal Domicile
Oh
Voting Board Members
8
Independent Board Members
7
Employees
9
Volunteers
22

Preparer

Firm
Hill Barth & King LLC
Address
1500 LAKE SHORE DRIVE SUITE 120, COLUMBUS, OH 43204
Preparer
Robert B Schaefer
Phone
6142284000
Raw XML Appendix387 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
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IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0363246
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0128395
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0140874
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AggregateReportedDuesNtcAmt062509
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/DuesAssessmentsAmt0304920
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt062509
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt062509
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0ABC CENTRAL OHIO COMPILES VOTING RECORDS AND ISSUES POLICY STANCES FOR POLITICAL CANDIDATES AND LEGISLATIVE MEMBERS THAT ARE RELEVANT TO MERIT SHOP CONSTRUCTION INDUSTRY.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I-A, LINE 1:
IRS990ScheduleC/VolunteerHoursCnt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt04457
IRS990ScheduleD/EquipmentGrp/DepreciationAmt09866
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt014323
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04457
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt043481
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SPORTING CLAY EVENT
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0OTHER EVENTS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt042107
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt027580
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt069687
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt042107
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt027580
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt069687
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt026206
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt043481
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt034755
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt08726
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION CONSISTS OF MEMBERS THAT PAY ANNUAL DUES.THE MEMBERS ELECT THE MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS VOTE ANNUALLY TO ELECT THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SIGNIFICANT DECISIONS AFFECTING THE ORGANIZATION ARE TAKEN TO THE MEMBERS FOR A VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ONCE THE ORGANIZATION HAS RECEIVED A COPY OF THE FORM 990, THE FORM IS REVIEWED BY AN OUTSIDE ACCOUNTING FIRM. ONCE THROUGH THE REVIEW, THE FORM IS THEN REVIEWED AND APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE POLICY IS REVIEWED ANNUALLY WITH THE BOARD BY AN ATTORNEY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION IS DETERMINED BY USING OTHER ASSOCIATED BUILDERS & CONTRACTORS CHAPTER'S COMPENSATION FOR TOP MANAGEMENT POSITIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION PROVIDES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS UPON THE REQUEST OF THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0653695
IRS990/TotalAssetsEOYAmt0666847
IRS990/TotalAssetsGrp/BOYAmt0653695
IRS990/TotalAssetsGrp/EOYAmt0666847
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0304920
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/TotalAmt0995783
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0425315
IRS990/TotalLiabilitiesEOYAmt0455012
IRS990/TotalLiabilitiesGrp/BOYAmt0425315
IRS990/TotalLiabilitiesGrp/EOYAmt0455012
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0228380
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0211835
IRS990/TotalOtherCompensationAmt04200
IRS990/TotalProgramServiceExpensesAmt0995782
IRS990/TotalProgramServiceRevenueAmt0418964
IRS990/TotalReportableCompFromOrgAmt0105000
IRS990/TotalRevenueGrp/ExclusionAmt033397
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0633959
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0972276
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt022
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0653695
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0666847
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt037104
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0659 HIGH STREET
IRS990/USAddress/CityNm0WORTHINGTON
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd043085
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.CENTRALOHIOABC.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BARTON H HACKER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06145294300
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ASSOCIATED BUILDERS & CONTRACTORS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CENTRAL OHIO CHAPTER
ReturnHeader/Filer/BusinessNameControlTxt0ASSO
ReturnHeader/Filer/EIN0310743061
ReturnHeader/Filer/PhoneNum06145294300
ReturnHeader/Filer/USAddress/AddressLine1Txt0659 HIGH STREET
ReturnHeader/Filer/USAddress/CityNm0WORTHINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043085
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341897225
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HILL BARTH & KING LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01500 LAKE SHORE DRIVE SUITE 120
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBUS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043204
ReturnHeader/PreparerPersonGrp/PhoneNum06142284000
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT B SCHAEFER
ReturnHeader/ReturnTs02025-08-04T15:28:46-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.67$4.55$2.12$9.72$9.96$0.24
2023Detailed filing. Detailed filing data is available for this year.$6.54$4.25$2.28$7.84$8.27$0.43
2022Detailed filing. Detailed filing data is available for this year.$6.51$3.81$2.70$8.08$8.02$0.05
2021Detailed filing. Detailed filing data is available for this year.$6.27$3.62$2.64$9.13$8.21$0.92
2020Detailed filing. Detailed filing data is available for this year.$6.02$4.30$1.73$8.61$8.27$0.34
2019Detailed filing. Detailed filing data is available for this year.$4.71$3.33$1.38$8.53$8.64$0.11
2018Detailed filing. Detailed filing data is available for this year.$5.09$3.59$1.49$9.11$9.26$0.15
2017Detailed filing. Detailed filing data is available for this year.$5.63$3.99$1.64$9.30$8.87$0.43
2016Detailed filing. Detailed filing data is available for this year.$5.40$4.11$1.30$8.79$8.64$0.15
2015Detailed filing. Detailed filing data is available for this year.$5.70$4.55$1.15$7.50$7.39$0.11
2014Detailed filing. Detailed filing data is available for this year.$4.80$3.77$1.04$6.04$6.62$0.57
2013Detailed filing. Detailed filing data is available for this year.$4.81$3.20$1.61$6.98$7.12$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.54$2.65$1.89$7.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.23$3.21$2.02$6.34
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.82$3.47$2.35$6.92
Peer Organizations

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