Civic Intelligence

Central Florida Chapter Associated Builders & Contractors Inc

990 • Fiscal year 2024 • EIN 59-1447179

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

Organization ProfileWWW.ABCCENTRALFLORIDA.COM

View Organization Page

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

68th percentile

0.29x

Higher debt load relative to assets than 68% of similar nonprofits.

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

Liabilities / Revenue

70th percentile

0.34x

Higher debt load relative to revenue than 70% of similar nonprofits.

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

Net Margin

83rd percentile

19%

Higher net margin than 83% of similar nonprofits.

2024 filings • 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.

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

Asset Growth

83rd percentile

22%

Faster asset growth than 83% of similar nonprofits.

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

Revenue Growth

88th percentile

34%

Faster revenue growth than 88% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets68th percentile

Assets

Up

$4,767,954

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

Net Assets

Up

$3,400,970

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

Liabilities

Up

$1,366,984

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

Revenue And Expenses
Liabilities / Revenue70th percentileNet Margin83rd 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

Historical Trend

Balance Sheet Trend

Asset Growth83rd 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

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 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

2024

Revenue$3,971,553
Expenses$3,229,118
Net Income$742,435
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 31, 2025
Return Version
2024v5.2
Gross Receipts
$4,605,383
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$1,359,712$1,540,354▲ $180,642
Cash and Non-Interest-Bearing Accounts$669,688$1,407,719▲ $738,031
Investments in Publicly Traded Securities$1,058,156$1,109,059▲ $50,903
Savings and Temporary Cash Investments$444,627$458,087▲ $13,460
Prepaid Expenses and Deferred Charges$334,158$238,732▼ $95,426
Inventories for Sale or Use$17,959$7,793▼ $10,166
Accounts Receivable$18,569$5,592▼ $12,977
Total Assets$3,903,487$4,767,954▲ $864,467
Other Assets Total$618$618→ $0
Liabilities
Deferred Revenue$1,216,212$1,051,578▼ $164,634
Accounts Payable and Accrued Expenses$29,725$273,510▲ $243,785
Other Liabilities$260$41,148▲ $40,888
Mortgage Notes Payable Secured by Investment Property$9,563$748▼ $8,815
Total Liabilities$1,255,760$1,366,984▲ $111,224
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,647,727$3,400,970▲ $753,243
Total Net Assets Fund Balance$2,647,727$3,400,970▲ $753,243
Total Liabilities and Net Assets / Fund Balance$3,903,487$4,767,954▲ $864,467

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,017,631$1,117,668$2,135,299
Leasehold Improvements$267,766$225,360$493,126
Other Land Buildings$103,273$101,630$204,903
Land$151,684-$151,684
Equipment$0$41,400$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$128,000-$128,000
Catherine WertMembershp DirectorFT$57,750$64,806$122,556

Board Members and Trustees

NameTitle
Julie Holmes PeChair
Carlos VelascoChair Elect
Juan GarciaChair Elect
Chris EvansImmediate Past 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
$1,600,899
Program Service Revenue
$2,067,261
Investment Income
$54,787
Other Revenue
$248,606
Change in Net Assets
$742,435
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,916,204
Salaries, Compensation, and Employee Benefits$1,252,914
Grants and Similar Amounts Paid$60,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$646,692
Other Salaries and Wages---$441,102
Occupancy---$144,393
Other Employee Benefits---$98,224
All Other Expenses---$68,368
Payroll Taxes---$66,896
Depreciation Depletion---$66,026
Grants to Domestic Orgs---$60,000
Other Expenses---$59,020
Office Expenses---$48,832
Conferences and Meetings---$32,234
Fees for Services Accounting---$29,503
Fees for Services Legal---$22,000
Travel---$17,931
Insurance---$5,303
Fees for Services Other---$4,826
Interest---$185
Total Functional Expenses$0$0$0$3,229,118
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Ibuild Central Florida IncAltamonte Springs, FL501(c)(3)Plumbing Industry Professional Education Apprenticeship Program$60,000
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$224,828
Total Nondeductible Lobbying and Political Cost$224,828
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Cards$23,613
Accrued Payroll Liability$17,456
Taxes Payable$79
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
2025-10-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michele Daugherty
Formed
1973
Legal Domicile
Fl
Voting Board Members
25
Independent Board Members
24
Employees
14
Volunteers
800

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/PersonNm11JOHN SMALLEY
IRS990/Form990PartVIISectionAGrp/PersonNm12JONATHAN SHEPPEARD
IRS990/Form990PartVIISectionAGrp/PersonNm13JUAN GARCIA
IRS990/Form990PartVIISectionAGrp/PersonNm14JULIE HOLMES PE
IRS990/Form990PartVIISectionAGrp/PersonNm15KEVIN BRADFORD
IRS990/Form990PartVIISectionAGrp/PersonNm16MATT WALTON
IRS990/Form990PartVIISectionAGrp/PersonNm17MICHAEL C SASSO
IRS990/Form990PartVIISectionAGrp/PersonNm18MICHAEL JORDAN
IRS990/Form990PartVIISectionAGrp/PersonNm19OSKAR TORRES
IRS990/Form990PartVIISectionAGrp/PersonNm20RAY BASTIN CPA
IRS990/Form990PartVIISectionAGrp/PersonNm21ROXANA HERNANDEZ
IRS990/Form990PartVIISectionAGrp/PersonNm22ROY L BURKETT
IRS990/Form990PartVIISectionAGrp/PersonNm23SCOTT SCRUBY
IRS990/Form990PartVIISectionAGrp/PersonNm24THOMAS WERT
IRS990/Form990PartVIISectionAGrp/PersonNm25WILLIS MILINER
IRS990/Form990PartVIISectionAGrp/PersonNm26MICHELE DAUGHERTY
IRS990/Form990PartVIISectionAGrp/PersonNm27CATHERINE WERT
IRS990/Form990PartVIISectionAGrp/PersonNm28NANCY WRAY
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIR ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4IMMEDIATE PAST CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13CHAIR ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt14CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17GENERAL COUNSEL
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26PRESIDENT & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt27MEMBERSHP DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28VICE PRESIDENT
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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.
IRS990/ProhibitedTaxShelterTransInd00
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Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

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
2024Detailed filing. Detailed filing data is available for this year.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2024 filings • 501(c)6 • $1M-$5M nonprofits