Civic Intelligence

Central Florida Chapter Associated Builders & Contractors Inc

990 • Fiscal year 2023 • EIN 59-1447179

Jan 01, 2023 to Dec 31, 2023 • Filed on Jan 28, 2025

Organization ProfileWWW.ABCCENTRALFLORIDA.COM
651 Danville Drive 200Orlando, FL 32825-6391

(407) 628-2070

Siviq Scores

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

Liabilities / Assets

71st percentile

0.32x

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

2023 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

76th percentile

0.42x

Higher debt load relative to revenue than 76% of similar nonprofits.

2023 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2023

Net Margin

61st percentile

7.7%

Higher net margin than 61% of similar nonprofits.

2023 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

79th percentile

$240,008

Higher top officer pay than 79% of similar nonprofits.

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

2023 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2023

Asset Growth

42nd percentile

3.2%

Faster asset growth than 42% of similar nonprofits.

2023 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

64th percentile

15%

Faster revenue growth than 64% of similar nonprofits.

2023 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets71st percentile

Assets

Up

$3,903,487

Up $121,108 (+3.2%) from 2022

Net Assets

Up

$2,647,727

Up $251,428 (+10%) from 2022

Liabilities

Down

$1,255,760

Down $130,320 (-9.4%) from 2022

Revenue And Expenses
Liabilities / Revenue76th percentileNet Margin61st percentile

Revenue

Up

$2,964,901

Up $378,087 (+15%) from 2022

Expenses

Up

$2,737,229

Up $258,930 (+10%) from 2022

Net Income

Up

$227,672

Up $119,157 (+110%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth42nd percentile

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

$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

2023

Assets$3,903,487
Liabilities$1,255,760
Net Assets$2,647,727
Open 2023 Filing

Operations Trend

Revenue Growth64th percentile

Revenue, expenses, and net income across loaded years, with this 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

2023

Revenue$2,964,901
Expenses$2,737,229
Net Income$227,672
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jan 28, 2025
Return Version
2023v6.0
Gross Receipts
$3,801,390
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$1,431,258$1,359,712▼ $71,546
Investments in Publicly Traded Securities$710,654$1,058,156▲ $347,502
Cash and Non-Interest-Bearing Accounts$371,326$669,688▲ $298,362
Savings and Temporary Cash Investments$931,942$444,627▼ $487,315
Prepaid Expenses and Deferred Charges$315,648$334,158▲ $18,510
Accounts Receivable$17,019$18,569▲ $1,550
Inventories for Sale or Use$3,914$17,959▲ $14,045
Total Assets$3,782,379$3,903,487▲ $121,108
Other Assets Total$618$618→ $0
Liabilities
Deferred Revenue$1,209,770$1,216,212▲ $6,442
Accounts Payable and Accrued Expenses$157,950$29,725▼ $128,225
Mortgage Notes Payable Secured by Investment Property$18,090$9,563▼ $8,527
Other Liabilities$270$260▼ $10
Total Liabilities$1,386,080$1,255,760▼ $130,320
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,396,299$2,647,727▲ $251,428
Total Net Assets Fund Balance$2,396,299$2,647,727▲ $251,428
Total Liabilities and Net Assets / Fund Balance$3,782,379$3,903,487▲ $121,108

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,118,367$1,016,931$2,135,298
Leasehold Improvements$65,141$219,429$284,570
Other Land Buildings$15,044$136,884$151,928
Land$151,684-$151,684
Equipment$9,476$31,924$41,400
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michele DaughertyPresident & CEOFT$190,008$50,000$240,008
Nancy WrayVice PresidentFT$126,000-$126,000
Catherine WertMembershp DirectorFT$55,000$45,636$100,636

Board Members and Trustees

NameTitle
Carlos VelascoChair Elect
Chris EvansImmediate Past Chair
Juan GarciaVice Chair
Julie Holmes PeVice Chair
Roy L BurkettVice Chair
Thomas WertVice Chair
C L JaneskiDirector
Chad TinettiDirector
Charles BraccoDirector
David SchultzDirector
Debbie RodriguezDirector
Derrick M ValkenburgDirector
Earl LomasDirector
Jason AlbuDirector
John KurtzDirector
John SmalleyDirector
Jonathan SheppeardDirector
Kevin BradfordDirector
Matt WaltonDirector
Michael JordanDirector
Oskar TorresDirector
Roxana HernandezDirector
Scott ScrubyDirector
Willis MilinerDirector
Michael C SassoGeneral Counsel
Ray Bastin CPATreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,527,410
Program Service Revenue
$1,188,313
Investment Income
$37,769
Other Revenue
$211,409
Change in Net Assets
$227,672
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,542,314
Salaries, Compensation, and Employee Benefits$1,184,915
Grants and Similar Amounts Paid$10,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$667,685
Other Salaries and Wages---$327,179
Occupancy---$165,033
Other Employee Benefits---$114,841
Payroll Taxes---$75,210
Depreciation Depletion---$57,296
All Other Expenses---$52,783
Office Expenses---$47,819
Other Expenses---$44,089
Conferences and Meetings---$37,616
Fees for Services Accounting---$17,500
Travel---$14,238
Grants to Domestic Orgs---$10,000
Insurance---$6,271
Fees for Services Legal---$4,287
Fees for Services Other---$3,129
Interest---$473
Total Functional Expenses$0$0$0$2,737,229
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Ibuild Central Florida IncAltamonte Springs, FL501(c)(3)2023 Ibuild Invitational Premier Sponsorship$10,000
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
Current Year Nondeductible Lobbying and Political Cost$213,910
Total Nondeductible Lobbying and Political Cost$213,910
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Taxes Payable$260
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
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 11B

“The treasurer and the president and ceo review 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 & ceo's 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 coo compensation plan are reviewed by the president and ceo. 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
Phone
4076282070
Address
651 DANVILLE DRIVE 200, ORLANDO, FL 32825-6391

Signing Officer

Name
Michele Daugherty
Title
President
Phone
4076282070
Signed
2025-01-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michele Daugherty
Formed
1973
Legal Domicile
Fl
Voting Board Members
28
Independent Board Members
26
Employees
14
Volunteers
150

Preparer

Firm
Cri Advisors LLC
Address
1031 W MORSE BLVD SUITE 200, WINTER PARK, FL 32789
Preparer
James E Gase CPA
Phone
4076447455
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“No changes to the organization's oversight process or selection process during the tax year.”

Financial Statement Notes

PART X, LINE 2:

“The association is exempt from income tax under internal revenue code section 50l(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.”

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IRS990/Form990PartVIISectionAGrp/PersonNm12MICHAEL JORDAN
IRS990/Form990PartVIISectionAGrp/PersonNm13EARL LOMAS
IRS990/Form990PartVIISectionAGrp/PersonNm14DAVID SCHULTZ
IRS990/Form990PartVIISectionAGrp/PersonNm15ROXANA HERNANDEZ
IRS990/Form990PartVIISectionAGrp/PersonNm16JONATHAN SHEPPEARD
IRS990/Form990PartVIISectionAGrp/PersonNm17DEBBIE RODRIGUEZ
IRS990/Form990PartVIISectionAGrp/PersonNm18C L JANESKI
IRS990/Form990PartVIISectionAGrp/PersonNm19WILLIS MILINER
IRS990/Form990PartVIISectionAGrp/PersonNm20DERRICK M VALKENBURG
IRS990/Form990PartVIISectionAGrp/PersonNm21MICHAEL C SASSO
IRS990/Form990PartVIISectionAGrp/PersonNm22JASON ALBU
IRS990/Form990PartVIISectionAGrp/PersonNm23JOHN SMALLEY
IRS990/Form990PartVIISectionAGrp/PersonNm24CHAD TINETTI
IRS990/Form990PartVIISectionAGrp/PersonNm25JOHN KURTZ
IRS990/Form990PartVIISectionAGrp/PersonNm26MICHELE DAUGHERTY
IRS990/Form990PartVIISectionAGrp/PersonNm27CATHERINE WERT
IRS990/Form990PartVIISectionAGrp/PersonNm28NANCY WRAY
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IRS990/Form990PartVIISectionAGrp/TitleTxt0IMMEDIATE PAST CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt10CHAIR ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21GENERAL COUNSEL
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26PRESIDENT & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt27MEMBERSHP DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28VICE PRESIDENT
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IRS990/FSAuditedInd00
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IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
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IRS990/GrossReceiptsAmt03801390
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IRS990/InterestGrp/TotalAmt0473
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IRS990/MinutesOfCommitteesInd01
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IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt05975
IRS990/MissionDesc0OUR 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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/OperateHospitalInd00
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IRS990/OtherExpensesGrp/Desc1DUES
IRS990/OtherExpensesGrp/Desc2SEMINARS
IRS990/OtherExpensesGrp/Desc3PUBICATIONS
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IRS990/OtherRevenueMiscGrp/Desc0ADVERTISING
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IRS990/OtherRevenueMiscGrp/Desc2MISCELLANEOUS INCOME
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IRS990/PrincipalOfficerNm0MICHELE DAUGHERTY
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IRS990/ProgramServiceRevenueGrp/BusinessCd1541900
IRS990/ProgramServiceRevenueGrp/Desc0MEETINGS & SPECIAL EVE
IRS990/ProgramServiceRevenueGrp/Desc1SEMINARS
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1207058
IRS990/ProgSrvcAccomActy2Grp/Desc0THE ASSOCIATION PUBLISHES A BI-MONTHLY NEWSLETTER AND ANNUAL MEMBERSHIP DIRECTORY HIGHLIGHTING ISSUES AND BUSINESSES OF INTEREST TO THE COMMERCIAL CONSTRUCTION INDUSTRY. IT ALSO OFFERS INFORMATION AND RESOURCES TO THE CONSTRUCTION INDUSTRY AND GENERAL PUBLIC ON ITS WEBSITE.
IRS990/ProgSrvcAccomActy3Grp/Desc0THE ASSOCIATION OFFERS CONTINUING EDUCATION COURSES AND TRAINS THOUSANDS OF INDIVIDUALS FROM MEMBER AND NONMEMBER COMPANIES IN CRITICAL OSHA SAFETY COURSES, FIRST AID AND CPR, BLUEPRINT READING, CONSTRUCTION LAW, LEADERSHIP AND PRODUCTIVITY. IT ALSO OFFERS COURSES AND PRESENTATIONS ON LABOR RELATIONS AND COMPLIANCE WITH FEDERAL AND STATE LABOR LAWS.

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,903,487
Liabilities
$1,255,760
Net assets
$2,647,727
Revenue
$2,964,901
Expenses
$2,737,229
Net income
$227,672
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
2023Detailed filing. Detailed filing data is available for this year.$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