Civic Intelligence

Associated Builders and Contractors Ohio Valley Chapter

990 • Fiscal year 2018 • EIN 31-0840204

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 15, 2019

33 Greenwood LaneSpringboro, OH 45066-3034

(937) 704-0111

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.36x

Higher debt load relative to assets than 73% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

61st percentile

0.25x

Higher debt load relative to revenue than 61% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Net Margin

47th percentile

3.0%

Higher net margin than 47% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

54th percentile

$150,539

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 8.1% of source-year revenue.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Asset Growth

34th percentile

-2.1%

Faster asset growth than 34% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

89th percentile

24%

Faster revenue growth than 89% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$1,296,133

Down $27,802 (-2.1%) from 2017

Net Assets

Up

$828,164

Up $55,681 (+7.2%) from 2017

Liabilities

Down

$467,969

Down $83,483 (-15%) from 2017

Revenue

Up

$1,860,153

Up $363,021 (+24%) from 2017

Expenses

Up

$1,804,472

Up $447,115 (+33%) from 2017

Net Income

Down

$55,681

Down $84,094 (-60%) from 2017

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,371,879Liabilities 2010: $740,147Net Assets 2010: $631,7322010Assets 2013: $1,357,867Liabilities 2013: $842,510Net Assets 2013: $515,3572013Assets 2014: $1,225,454Liabilities 2014: $671,254Net Assets 2014: $554,2002014Assets 2015: $1,110,368Liabilities 2015: $537,079Net Assets 2015: $573,2892015Assets 2016: $1,156,363Liabilities 2016: $523,653Net Assets 2016: $632,7102016Assets 2017: $1,323,935Liabilities 2017: $551,452Net Assets 2017: $772,4832017Assets 2018: $1,296,133Liabilities 2018: $467,969Net Assets 2018: $828,1642018Assets 2019: $1,481,069Liabilities 2019: $530,583Net Assets 2019: $950,4862019Assets 2020: $1,573,168Liabilities 2020: $526,784Net Assets 2020: $1,046,3842020Assets 2021: $1,692,826Liabilities 2021: $583,366Net Assets 2021: $1,109,4602021Assets 2022: $1,793,946Liabilities 2022: $632,200Net Assets 2022: $1,161,7462022Assets 2023: $1,930,126Liabilities 2023: $654,481Net Assets 2023: $1,275,6452023Assets 2024: $2,195,587Liabilities 2024: $638,218Net Assets 2024: $1,557,3692024

Highlighted filing

2018

Assets$1,296,133
Liabilities$467,969
Net Assets$828,164

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $715,6712010Revenue 2013: $1,016,313Expenses 2013: $1,122,161Net Income 2013: -$105,8482013Revenue 2014: $1,166,237Expenses 2014: $1,084,193Net Income 2014: $82,0442014Revenue 2015: $1,190,235Expenses 2015: $1,113,546Net Income 2015: $76,6892015Revenue 2016: $1,430,274Expenses 2016: $1,370,853Net Income 2016: $59,4212016Revenue 2017: $1,497,132Expenses 2017: $1,357,357Net Income 2017: $139,7752017Revenue 2018: $1,860,153Expenses 2018: $1,804,472Net Income 2018: $55,6812018Revenue 2019: $1,938,605Expenses 2019: $1,816,283Net Income 2019: $122,3222019Revenue 2020: $1,717,418Expenses 2020: $1,621,520Net Income 2020: $95,8982020Revenue 2021: $1,827,147Expenses 2021: $1,764,071Net Income 2021: $63,0762021Revenue 2022: $2,006,161Expenses 2022: $1,953,875Net Income 2022: $52,2862022Revenue 2023: $2,391,695Expenses 2023: $2,277,796Net Income 2023: $113,8992023Revenue 2024: $2,427,440Expenses 2024: $2,145,716Net Income 2024: $281,7242024

Highlighted filing

2018

Revenue$1,860,153
Expenses$1,804,472
Net Income$55,681
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 15, 2019
Return Version
2018v3.1
Gross Receipts
$1,860,153
Mission and Program Overview

Mission

To provide support, through education and communication, to members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$475,853$522,834▲ $46,981
Land, Buildings, and Equipment, Net$335,833$317,602▼ $18,231
Other Notes and Loans Receivable, Net$235,570$206,740▼ $28,830
Savings and Temporary Cash Investments$143,009$166,844▲ $23,835
Accounts Receivable$81,949$66,639▼ $15,310
Prepaid Expenses and Deferred Charges$21,543$15,474▼ $6,069
Total Assets$1,323,935$1,296,133▼ $27,802
Other Assets Total$30,178$0▼ $30,178
Liabilities
Deferred Revenue$427,862$283,427▼ $144,435
Accounts Payable and Accrued Expenses$123,590$184,542▲ $60,952
Total Liabilities$551,452$467,969▼ $83,483
Net Assets / Fund Balance
Unrestricted Net Assets$772,483$828,164▲ $55,681
Total Net Assets Fund Balance$772,483$828,164▲ $55,681
Total Liabilities and Net Assets / Fund Balance$1,323,935$1,296,133▼ $27,802

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$305,020$132,959$437,979
Equipment$12,582$81,168$93,750
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
John MorrisPresidentFT$140,562$9,977$150,539

Board Members and Trustees

NameTitle
Adam TitusBoard Member
Brendan McandrewsBoard Member
Chance TruemperBoard Member
Don HayesBoard Member
Jeff SamuelsonBoard Member
Jeffrey MullinsBoard Member
John ZallaBoard Member
Levi SellsBoard Member
Luke PerryBoard Member
Matt SchnelleBoard Member
Michael GeigerBoard Member
Mick GivenBoard Member
Robert SmythBoard Member
Tiffany RussellBoard Member
Tim ElyBoard Member
Tony DaleyBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$35,509
Program Service Revenue
$1,756,479
Investment Income
$11,326
Other Revenue
$56,839
All Other Contributions
$35,509
Change in Net Assets
$55,681
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$941,211
Salaries, Compensation, and Employee Benefits$863,261
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$570,423
Current Officers, Directors, Trustees, and Key Employees---$150,539
All Other Expenses---$82,416
Travel---$66,033
Other Employee Benefits---$61,922
Fees for Services Lobbying---$58,575
Payroll Taxes---$58,322
Occupancy---$57,600
Advertising---$44,452
Other Expenses---$38,511
Information Technology---$28,913
Pension Plan Contributions---$22,055
Office Expenses---$18,609
Depreciation Depletion---$18,231
Fees for Services Other---$17,025
Fees for Services Accounting---$15,455
Insurance---$13,054
Total Functional Expenses$0$0$0$1,804,472
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Total Nondeductible Lobbying and Political Cost$159,226
Current Year Nondeductible Lobbying and Political Cost$91,504
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 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
Yes
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

Being a 501(c)(6) membership organization, the entity is comprised of members.

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

Members are able to elect one or more members of the governing body.

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

Decisions of the governing body are subject to approval by members in particular cases.

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

A copy of form 990 is provided to each board member prior to its filing with the internal revenue service.

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

The organization relies on verbal disclosure to enforce compliance with its conflict of interest policy.

Form 990, Part VI, Section B, Line 15

The compensation of the president is determined based on a compensation review policy enforced by the governing body. Officer and key employee compensation is determined by the president with board approval.

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.

Filing and Contact Details

Filer

Filer Name
Associated Builders and Contractors
EIN
31-0840204
Phone
9377040111
Address
33 GREENWOOD LANE, SPRINGBORO, OH 45066-3034

Signing Officer

Name
John Morris
Title
President
Phone
9377040111
Signed
2019-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Morris
Formed
1974
Legal Domicile
Oh
Voting Board Members
16
Independent Board Members
16
Employees
19
Volunteers
16

Preparer

Firm
Clark Schaefer Hackett & Co
Address
1 EAST 4TH STREET, CINCINNATI, OH 45202
Preparer
Jane E Pfeifer
Phone
5132413111
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Raw XML AppendixShowing 400 of 488 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/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt061922
IRS990/OtherExpensesGrp/Desc0DUES REMITTANCE
IRS990/OtherExpensesGrp/Desc1MEMBER EVENTS
IRS990/OtherExpensesGrp/Desc2ADVOCACY
IRS990/OtherExpensesGrp/Desc3UTILITIES
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IRS990/OtherExpensesGrp/TotalAmt1149365
IRS990/OtherExpensesGrp/TotalAmt2113442
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IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0235570
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0206740
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt058322
IRS990/PensionPlanContributionsGrp/TotalAmt022055
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt021543
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt015474
IRS990/PrincipalOfficerNm0JOHN MORRIS
IRS990/ProfessionalFundraisingInd00
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1726138
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2183775
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0846566
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1726138
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2183775
IRS990/ProgSrvcAccomActy2Grp/Desc0ADVOCACY PROGRAM
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IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0586473
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt05875
IRS990/PYOtherExpensesAmt0447420
IRS990/PYOtherRevenueAmt083198
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IRS990/PYRevenuesLessExpensesAmt0139775
IRS990/PYSalariesCompEmpBnftPaidAmt0909937
IRS990/PYTotalExpensesAmt01357357
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01497132
IRS990/ReconcilationRevenueExpnssAmt055681
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt045736
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt045736
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0143009
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0166844
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AggregateReportedDuesNtcAmt0126985
IRS990ScheduleC/AgreeCarryoverPriorYearInd01
IRS990ScheduleC/CarriedOverAmt032241
IRS990ScheduleC/DuesAssessmentsAmt0846566
IRS990ScheduleC/NonDedLbbyngPltclCyovAmt067722
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt091504
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt0159226
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0305020
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0132959
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0437979
IRS990ScheduleD/EquipmentGrp/BookValueAmt012582
IRS990ScheduleD/EquipmentGrp/DepreciationAmt081168
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt093750
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0317602
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt09977
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JOHN MORRIS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0150539
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BEING A 501(C)(6) MEMBERSHIP ORGANIZATION, THE ENTITY IS COMPRISED OF MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ARE ABLE TO ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY MEMBERS IN PARTICULAR CASES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF FORM 990 IS PROVIDED TO EACH BOARD MEMBER PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION RELIES ON VERBAL DISCLOSURE TO ENFORCE COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE COMPENSATION OF THE PRESIDENT IS DETERMINED BASED ON A COMPENSATION REVIEW POLICY ENFORCED BY THE GOVERNING BODY. OFFICER AND KEY EMPLOYEE COMPENSATION IS DETERMINED BY THE PRESIDENT WITH BOARD APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
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 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 2C:
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd01
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0OHIO VALLEY CONSTRUCTION EDUCATION FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0311366629
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TO EDUCATE AND TRAIN CONSTRUCTION WORKERS IN SOUTHWESTERN OHIO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0170(B)(1)(A)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt033 GREENWOOD LANE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0SPRINGBORO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd045066
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd01
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0720138
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt157600
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0OHIO VALLEY CONSTRUCTION EDUCATION FOUNDATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1OHIO VALLEY CONSTRUCTION EDUCATION FOUNDATION
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0Q
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1K

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