Civic Intelligence

Central Florida Chapter Associated

EIN 59-1447179 • 501(c)6 • Orlando, FL

Profile

Our mission is to provide services, programs and communications which meet or exceed the expectations of our merit shop general contractor, subcontractor, supplier and professional associate members.

651 Danville Dr 200Orlando, FL 32825-6393

www.abccentralflorida.com

Siviq Scores

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

Liabilities / Assets

69th percentile

0.29x

Higher debt load relative to assets than 69% of similar nonprofits.

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

Liabilities / Revenue

71st percentile

0.34x

Higher debt load relative to revenue than 71% of similar nonprofits.

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

Net Margin

82nd percentile

19%

Higher net margin than 82% of similar nonprofits.

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

Top Officer Pay

79th percentile

$240,008

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

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

Asset Growth

84th percentile

22%

Faster asset growth than 84% of similar nonprofits.

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

Revenue Growth

88th percentile

34%

Faster revenue growth than 88% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets69th percentile

Assets

Up

$4,767,954

Up $864,467 (+22%) from 2023

Liabilities

Up

$1,366,984

Up $111,224 (+8.9%) from 2023

Net Assets

Up

$3,400,970

Up $753,243 (+28%) from 2023

Operations
Liabilities / Revenue71st percentileNet Margin82nd percentile

Revenue

Up

$3,971,553

Up $1,006,652 (+34%) from 2023

Expenses

Up

$3,229,118

Up $491,889 (+18%) from 2023

Net Income

Up

$742,435

Up $514,763 (+226%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth84th percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $3,204,017Liabilities 2010: $1,088,444Net Assets 2010: $2,115,5732010Assets 2011: $3,043,912Liabilities 2011: $999,188Net Assets 2011: $2,044,7242011Assets 2012: $2,692,427Liabilities 2012: $637,722Net Assets 2012: $2,054,7052012Assets 2013: $2,785,467Liabilities 2013: $763,590Net Assets 2013: $2,021,8772013Assets 2014: $2,886,060Liabilities 2014: $797,175Net Assets 2014: $2,088,8852014Assets 2015: $2,963,028Liabilities 2015: $856,151Net Assets 2015: $2,106,8772015Assets 2016: $2,952,735Liabilities 2016: $855,617Net Assets 2016: $2,097,1182016Assets 2017: $3,145,360Liabilities 2017: $1,005,337Net Assets 2017: $2,140,0232017Assets 2018: $3,148,963Liabilities 2018: $1,000,165Net Assets 2018: $2,148,7982018Assets 2019: $3,505,052Liabilities 2019: $1,238,166Net Assets 2019: $2,266,8862019Assets 2020: $3,583,552Liabilities 2020: $1,268,385Net Assets 2020: $2,315,1672020Assets 2021: $3,668,924Liabilities 2021: $1,309,861Net Assets 2021: $2,359,0632021Assets 2022: $3,782,379Liabilities 2022: $1,386,080Net Assets 2022: $2,396,2992022Assets 2023: $3,903,487Liabilities 2023: $1,255,760Net Assets 2023: $2,647,7272023Assets 2024: $4,767,954Liabilities 2024: $1,366,984Net Assets 2024: $3,400,9702024

Highlighted filing

2024

Assets$4,767,954
Liabilities$1,366,984
Net Assets$3,400,970
Open 2024 Filing

Operations Trend

Revenue Growth88th percentile

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

$4.0M$2.0M$0-$2.0MRevenue 2010: $1,954,231Expenses 2010: $1,876,406Net Income 2010: $77,8252010Revenue 2011: $1,657,484Expenses 2011: $1,728,333Net Income 2011: -$70,8492011Revenue 2012: $1,420,443Expenses 2012: $1,410,462Net Income 2012: $9,9812012Revenue 2013: $1,371,514Expenses 2013: $1,404,342Net Income 2013: -$32,8282013Revenue 2014: $1,574,992Expenses 2014: $1,507,984Net Income 2014: $67,0082014Revenue 2015: $1,669,672Expenses 2015: $1,651,680Net Income 2015: $17,9922015Revenue 2016: $1,692,698Expenses 2016: $1,702,457Net Income 2016: -$9,7592016Revenue 2017: $1,885,644Expenses 2017: $1,842,739Net Income 2017: $42,9052017Revenue 2018: $1,958,333Expenses 2018: $1,945,291Net Income 2018: $13,0422018Revenue 2019: $2,225,844Expenses 2019: $2,119,723Net Income 2019: $106,1212019Revenue 2020: $2,107,260Expenses 2020: $2,063,864Net Income 2020: $43,3962020Revenue 2021: $2,369,951Expenses 2021: $2,343,683Net Income 2021: $26,2682021Revenue 2022: $2,586,814Expenses 2022: $2,478,299Net Income 2022: $108,5152022Revenue 2023: $2,964,901Expenses 2023: $2,737,229Net Income 2023: $227,6722023Revenue 2024: $3,971,553Expenses 2024: $3,229,118Net Income 2024: $742,4352024

Highlighted filing

2024

Revenue$3,971,553
Expenses$3,229,118
Net Income$742,435
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$4,767,954
Liabilities
$1,366,984
Net assets
$3,400,970
Revenue
$3,971,553
Expenses
$3,229,118
Net income
$742,435
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.77$1.37$3.40$3.97$3.23$0.74
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.90$1.26$2.65$2.96$2.74$0.23
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.78$1.39$2.40$2.59$2.48$0.11
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.67$1.31$2.36$2.37$2.34$0.03
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.58$1.27$2.32$2.11$2.06$0.04
2019Summary only. Only limited summary data is available for this year.$3.51$1.24$2.27$2.23$2.12$0.11
2018Summary only. Only limited summary data is available for this year.$3.15$1.00$2.15$1.96$1.95$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.15$1.01$2.14$1.89$1.84$0.04
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.95$0.86$2.10$1.69$1.70$0.01
2015Detailed filing. Detailed filing data is available for this year.$2.96$0.86$2.11$1.67$1.65$0.02
2014Detailed filing. Detailed filing data is available for this year.$2.89$0.80$2.09$1.57$1.51$0.07
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.79$0.76$2.02$1.37$1.40$0.03
2012Summary only. Only limited summary data is available for this year.$2.69$0.64$2.05$1.42$1.41$0.01
2011Summary only. Only limited summary data is available for this year.$3.04$1.00$2.04$1.66$1.73$0.07
2010Summary only. Only limited summary data is available for this year.$3.20$1.09$2.12$1.95$1.88$0.08
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Dec 15, 2022
Return Version
2021v4.2
Gross Receipts
$2,458,548
Mission and Program Overview

Mission

Our mission is to provide services, programs and communications which meet or exceed the expectations of our merit shop general contractor, subcontractor, supplier and professional associate members.

The principal purpose of the corporation is to operate as a chapter of the national association.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,617,420$1,499,714▼ $117,706
Savings and Temporary Cash Investments$1,234,414$776,956▼ $457,458
Investments in Publicly Traded Securities$350,387$774,116▲ $423,729
Cash and Non-Interest-Bearing Accounts$86,523$319,094▲ $232,571
Prepaid Expenses and Deferred Charges$273,693$276,798▲ $3,105
Accounts Receivable$17,356$16,911▼ $445
Inventories for Sale or Use$3,141$4,717▲ $1,576
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$3,583,552$3,668,924▲ $85,372
Other Assets Total$618$618→ $0
Liabilities
Deferred Revenue$1,135,617$1,160,918▲ $25,301
Accounts Payable and Accrued Expenses$98,187$122,274▲ $24,087
Mortgage Notes Payable Secured by Investment Property$34,316$26,338▼ $7,978
Other Liabilities$265$331▲ $66
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$1,268,385$1,309,861▲ $41,476
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,315,167$2,359,063▲ $43,896
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$2,315,167$2,359,063▲ $43,896
Total Liabilities and Net Assets / Fund Balance$3,583,552$3,668,924▲ $85,372

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$1,042,016$2,170,114
Leasehold Improvements-$119,924$249,754
Land--$151,684
Other Land Buildings-$66,825$139,171
Equipment-$23,644$41,400
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mark P WyliePresident & CEO (past)FT$149,350$93,948$243,298
Nancy WrayVice PresidentFT$117,000$43,279$160,279
Catherine WertMembership DirectorFT$50,000$70,591$120,591
Lauren KellyMarketing DirectorFT$64,000$17,079$82,879
Francine ConwayFinance ManagerFT$60,750$16,796$77,546
Taylor TidwellMeeting & Events DirectorFT$52,500$18,916$69,616
Meghan SaucierTraining & Development DirectorFT$54,500$13,916$68,416
Michele DaughertyPresident & CEO (current)FT$31,667-$31,667

Board Members and Trustees

NameTitle
Chris EvansChair - Elect
Michael E ParksChairman
Ben GoodinImmediate Past Chair
Carlos VelascoVice Chair
Thomas WertVice Chair
Bryan BoykinDirector
Chad TinettiDirector
Charles BraccoDirector
Cl JaneskiDirector
David SchultzDirector
Debbie RodriguezDirector
Earl LomasDirector
Jason AlbuDirector
John SmalleyDirector
Jonathan SheppeardDirector
Juan GarciaDirector
Julie Holmes PeDirector
Matt WaltonDirector
Michael JordanDirector
Noble ThomasDirector
Roxana HernandezDirector
Roy L BurkettDirector
Scott ClarkDirector
Scott ScrubyDirector
Willis MilnerDirector
Michael SassoGeneral Counsel
Ray D Bastin CPATreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,235,061
Program Service Revenue
$887,683
Investment Income
$4,851
Other Revenue
$242,356
Change in Net Assets
$26,268

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,369,951
Revenue Not Reported on Form 990
$84,433
Total Revenue per Audited Statements
$2,454,384
Total Revenue per Form 990
$2,369,951
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,234,795
Salaries, Compensation, and Employee Benefits$1,053,266
Grants and Similar Amounts Paid$55,622
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$854,294
Occupancy---$107,583
Other Salaries and Wages---$88,780
All Other Expenses---$71,187
Depreciation Depletion---$61,808
Payroll Taxes---$59,750
Grants to Domestic Orgs---$55,622
Other Employee Benefits---$44,367
Conferences and Meetings---$30,389
Office Expenses---$28,878
Travel---$23,724
Fees for Services Legal---$23,501
Fees for Services Accounting---$14,500
Pension Plan Contributions---$6,075
Insurance---$4,803
Other Expenses---$3,772
Interest---$1,022
Total Functional Expenses$0$0$0$2,343,683

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,410,488
Expenses per Audited Statements$2,343,683
Total Expenses per Form 990$2,343,683
Expenses Not Reported on Form 990$66,805
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Air Conditioning Contractors AssociationLongwood, FL501(c)(3)-$10,500
Plumbing Industry Professional Education IncOrlando, FL501(c)(3)Workforce Enhancement$9,100
Ibuild Central Florida IncApopka, FL501(c)(3)Workforce Enhancement$8,350
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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
Current Year Nondeductible Lobbying and Political Cost$208,684
Total Nondeductible Lobbying and Political Cost$208,684
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Scott ClarkDirector & Works at Bright Future ElectricReplaced BallastsNo$4,452
Charles BraccoDirector & Works at Modern Plumbing IndustriesReplaced & Repaired BathroomNo$467

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Payable$331
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The organization is organized as a not for profit 501(c)6 corporation and has member companies.”

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

“The members elect the members of the governing body.”

Form 990, Part VI, Section B, Line 11

“The treasurer and president, and ceo reviewed the 990 with the officers as a committee of the full board.”

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

“The president and ceo signs and monitors all contracts and reports any potential conflict of interest to the officers and/or board of directors. This conflict of interest policy applies to members of the board of directors, abc committee members, the abc president and ceo, and the abc chief financial officer. The level at which determinations are made is at the first level of awareness and self-disclosed. If others become aware of a conflict of interest, they are charged to bring it to the attention of the entire group. If a conflict of interest is disclosed, the person with the conflict will recuse himself/herself from voting or otherwise refrain from committing the association to such an agreement. Abc's staff will make reasonable efforts to obtain information on an annual basis from abc leaders as may be necessary to enforce this policy.”

Form 990, Part VI, Section B, Line 15

“The president & c.e.o compensation plan is reviewed by a compensation committee of the officers. This committee collects data from national abc on salaries of presidents of other comparable abc chapters when a change is warranted. The compensation program is in writing and reviewed by this committee. The vice president and c.o.o compensation plan are reviewed by the president and c.e.o. This plan is reviewed annually and compared to similar positions in other abc chapters with data provided by national abc.”

Form 990, Part VI, Section C, Line 19

“The irs form 990 from the current year and two previous years is available for inspection or copy at the association office at 651 danville dr. St. 200, orlando, fl 32825, phone 407-628-2070. They are also available at http://www.guidestar.org. No other documents are available to the public.”

Filing and Contact Details

Filer

Filer Name
Central Florida Chapter Associated
EIN
59-1447179
In Care Of
% FRANCINE CONWAY
Phone
4076282070
Address
651 DANVILLE DR 200, ORLANDO, FL 32825-6393

Signing Officer

Name
Michele Daugherty
Title
President
Phone
4076282070
Signed
2022-12-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michele Daugherty
Formed
1973
Legal Domicile
Fl
Voting Board Members
27
Independent Board Members
27
Employees
10
Volunteers
593

Preparer

Firm
Withumsmithbrownpc
Address
200 S ORANGE AVESTE 1200, ORLANDO, FL 32801-3400
Preparer
Ray D Bastin CPA
Phone
4078491569
Supplemental Narrative

Financial Statement Notes

FORM 990, SCHEDULE D, PART X, LINE 2:

“The association is exempt from income tax under internal revenue code section 501(c)(6) and has adopted fasb asc, topic 740. The statement clarifies the accounting for uncertainty in income tax recognition in financial statements and requires the impact of a tax position to be recognized in the financial statements if that position is more likely than not of being sustained by the taxing authority. The adoption has not had a material effect on the association. The association has evaluated the tax positions for all open tax years. Currently, the tax years open and subject to examination by the internal revenue service are the years ended december 31, 2018, 2019, and 2020. The association is not currently under audit.”

FORM 990, SCHEDULE D, PART XI, LINE 2D:

“Rental expenses removed from functional expenses: $66,805”

FORM 990, SCHEDULE D, PART XII, LINE 2D:

“Rental expenses reported on statement of revenue: $66,805”

Raw XML AppendixShowing 400 of 789 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
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IRS990/AllOtherExpensesGrp/TotalAmt071187
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