Liabilities / Assets
80th percentile
Higher debt load relative to assets than 80% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.19x
Liabilities / Revenue
81st percentile
Higher debt load relative to revenue than 81% of similar nonprofits.
Net Margin
69th percentile
Higher net margin than 69% of similar nonprofits.
Top Officer Pay
87th percentile
Higher top officer pay than 87% of similar nonprofits.
Top officer pay equals 38.4% of source-year revenue.
Asset Growth
52nd percentile
Faster asset growth than 52% of similar nonprofits.
Revenue Growth
78th percentile
Faster revenue growth than 78% of similar nonprofits.
Balance Sheet
Assets
Up$125,192
Up $2,894 (+2.4%) from 2023
Net Assets
Up$101,361
Up $15,883 (+19%) from 2023
Liabilities
Down$23,831
Down $12,989 (-35%) from 2023
Revenue And Expenses
Revenue
Up$135,299
Up $25,828 (+24%) from 2023
Expenses
Up$119,418
Up $9,803 (+8.9%) from 2023
Net Income
Up$15,881
Up $16,025 (+11128%) from 2023
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 15, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $199,689
Mission and Program Overview
Mission
The promotion of the building trades industries. Activities to include the exchange of information to promote the highest level of quality to the customer, serve as a broad base of contacts within the industry, keep members informed of new legislative and licensing procedures which effect their operations and to use combined member power to enhance advertising, purchasing and benefits to the members and their employees.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| TO PROVIDE LOW-COST WEBSITE ADVERTISING AND BROCHURES TO MEMBERS. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| KELLY PATE | Executive Of | FT | $52,000 | - | $52,000 |
| JASON CHANDLER | President | - | $0 | - | - |
| FRANK PATE | Vice Preside | - | $0 | - | - |
| ELI RANSOM | Treasurer | - | $0 | - | - |
| ASHLEY THOMPSON | Secretary | - | $0 | - | - |
Fundraising, Events, and Gaming
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Home Show | $58,574 | $58,574 | $29,255 | $29,319 |
| Draw Down | $40,406 | $40,406 | $13,529 | $26,877 |
| Total Events | $114,890 | $114,890 | $64,390 | $50,500 |
Filing and Contact Details
Filer
- Filer Name
- Gmcba Inc
- EIN
- 45-4371588
- Phone
- 2563504594
- Address
- 1501 4TH AVE SE, DECATUR, AL 35601
Signing Officer
- Name
- Eli Ransom
- Title
- Treasurer
- Phone
- 2563504594
- Signed
- 2025-11-15
Preparer
- Firm
- Wear Howell Strickland Quinn &lawllc
- Address
- 1323 STRATFORD RD SE, DECATUR, AL 35601-6017
- Preparer
- Joseph Wynn
- Phone
- 2563538902
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses advertising 2,300 office expense 7,782 travel 24,225 insurance 660 commitee meeting expenses 670 utilties 1,187 dues and subscriptions 1,405 bank charges 2,247 gen. Membership meetings 3,412 association fees 800 website fees 2,045 miscellaneous 195 scholarship 5,000 total 51,928”
Form 990-ez, Part II, Line 24
“Prepaid expenses and deferred charges 9,305 1,435 total 9,305 1,435”
Form 990-ez, Part II, Line 26
“Deferred revenue 36,550 20,250 payroll liabilities 441 2,041 renasant cc -171 1,745 payable to abpac 0 -205”
Form 990-ez, Part III
“The promotion of the building trades industries. Activities to include the exchange of information to promote the highest level of quality to the customer, serve as a broad base of contacts within the industry, keep members informed of new legislative and licensing procedures which effect their operations and to use combined member power to enhance advertising, purchasing and benefits to the members and their employees.”
Raw XML Appendix139 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.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | ELI RANSOM |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2563504594 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1323 STRATFORD ROAD SE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | DECATUR |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | AL |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 35601 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 112995 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 123757 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 79911 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 15881 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 5980 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 122300 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 125192 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 114890 |
| IRS990EZ/GrossReceiptsAmt | 0 | 199689 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 4888 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 85480 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 101361 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 85480 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 101361 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 4750 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 52000 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | KELLY PATE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JASON CHANDLER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | FRANK PATE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | ELI RANSOM |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | ASHLEY THOMPSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | EXECUTIVE OF |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 9305 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 1435 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 51928 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE PROMOTION OF THE BUILDING TRADES INDUSTRIES. ACTIVITIES TO INCLUDE THE EXCHANGE OF INFORMATION TO PROMOTE THE HIGHEST LEVEL OF QUALITY TO THE CUSTOMER, SERVE AS A BROAD BASE OF CONTACTS WITHIN THE INDUSTRY, KEEP MEMBERS INFORMED OF NEW LEGISLATIVE AND LICENSING PROCEDURES WHICH EFFECT THEIR OPERATIONS AND TO USE COMBINED MEMBER POWER TO ENHANCE ADVERTISING, PURCHASING AND BENEFITS TO THE MEMBERS AND THEIR EMPLOYEES. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 724 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO PROVIDE LOW-COST WEBSITE ADVERTISING AND BROCHURES TO MEMBERS. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 56036 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 64390 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 50500 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 36820 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 23831 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 119418 |
| IRS990EZ/TotalRevenueAmt | 0 | 135299 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.GMCBA.ORG |
| IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent2Amt | 0 | 9000 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesOtherEventsAmt | 0 | 3231 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt | 0 | 12231 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 64390 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | HOME SHOW |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm | 0 | DRAW DOWN |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt | 0 | 3517 |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt | 0 | 191 |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt | 0 | 3708 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 58574 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt | 0 | 40406 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt | 0 | 15910 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 114890 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 58574 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt | 0 | 40406 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt | 0 | 15910 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 114890 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 50500 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt | 0 | 291 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt | 0 | 291 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt | 0 | 5376 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 48160 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 29255 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt | 0 | 13529 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES ADVERTISING 2,300 OFFICE EXPENSE 7,782 TRAVEL 24,225 INSURANCE 660 COMMITEE MEETING EXPENSES 670 UTILTIES 1,187 DUES AND SUBSCRIPTIONS 1,405 BANK CHARGES 2,247 GEN. MEMBERSHIP MEETINGS 3,412 ASSOCIATION FEES 800 WEBSITE FEES 2,045 MISCELLANEOUS 195 SCHOLARSHIP 5,000 TOTAL 51,928 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PREPAID EXPENSES AND DEFERRED CHARGES 9,305 1,435 TOTAL 9,305 1,435 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DEFERRED REVENUE 36,550 20,250 PAYROLL LIABILITIES 441 2,041 RENASANT CC -171 1,745 PAYABLE TO ABPAC 0 -205 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE PROMOTION OF THE BUILDING TRADES INDUSTRIES. ACTIVITIES TO INCLUDE THE EXCHANGE OF INFORMATION TO PROMOTE THE HIGHEST LEVEL OF QUALITY TO THE CUSTOMER, SERVE AS A BROAD BASE OF CONTACTS WITHIN THE INDUSTRY, KEEP MEMBERS INFORMED OF NEW LEGISLATIVE AND LICENSING PROCEDURES WHICH EFFECT THEIR OPERATIONS AND TO USE COMBINED MEMBER POWER TO ENHANCE ADVERTISING, PURCHASING AND BENEFITS TO THE MEMBERS AND THEIR EMPLOYEES. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ELI RANSOM |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2563504594 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | GMCBA INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | GMCB |
| ReturnHeader/Filer/EIN | 0 | 454371588 |
| ReturnHeader/Filer/PhoneNum | 0 | 2563504594 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1501 4TH AVE SE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | DECATUR |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | AL |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 35601 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 630510739 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | WEAR HOWELL STRICKLAND QUINN &LAWLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1323 STRATFORD RD SE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | DECATUR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | AL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 356016017 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2563538902 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-07 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JOSEPH WYNN |
| ReturnHeader/ReturnTs | 0 | 2025-11-13T13:41:50-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $125,192
- Liabilities
- $23,831
- Net assets
- $101,361
- Revenue
- $135,299
- Expenses
- $119,418
- Net income
- $15,881