Civic Intelligence

Associated Builders & Contractors of Greater Houston

990 • Fiscal year 2018 • EIN 74-1646456

Jan 01, 2018 to Dec 31, 2018 • Filed on Jan 29, 2020

4910 Dacoma StHouston, TX 77092

(713) 523-6222

Siviq Scores

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

Liabilities / Assets

60th percentile

0.24x

Higher debt load relative to assets than 60% of similar nonprofits.

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

Liabilities / Revenue

73rd percentile

0.37x

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

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

Net Margin

53rd percentile

4.4%

Higher net margin than 53% of similar nonprofits.

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

Top Officer Pay

64th percentile

$180,312

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 10.3% of source-year revenue.

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

Asset Growth

21st percentile

-6.7%

Faster asset growth than 21% of similar nonprofits.

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

Revenue Growth

27th percentile

-2.8%

Faster revenue growth than 27% of similar nonprofits.

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

Assets

Down

$2,686,925

Down $192,775 (-6.7%) from 2017

Net Assets

Up

$2,042,918

Up $827 (+0.0%) from 2017

Liabilities

Down

$644,007

Down $193,602 (-23%) from 2017

Revenue

Down

$1,757,865

Down $51,249 (-2.8%) from 2017

Expenses

Up

$1,680,667

Up $50,893 (+3.1%) from 2017

Net Income

Down

$77,198

Down $102,142 (-57%) from 2017

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $1,520,811Liabilities 2010: $436,819Net Assets 2010: $1,083,9922010Assets 2011: $1,625,962Liabilities 2011: $491,138Net Assets 2011: $1,134,8242011Assets 2012: $1,575,263Liabilities 2012: $396,855Net Assets 2012: $1,178,4082012Assets 2013: $1,746,022Liabilities 2013: $403,725Net Assets 2013: $1,342,2972013Assets 2014: $2,743,901Liabilities 2014: $1,088,413Net Assets 2014: $1,655,4882014Assets 2015: $2,820,761Liabilities 2015: $1,138,787Net Assets 2015: $1,681,9742015Assets 2016: $2,449,600Liabilities 2016: $637,311Net Assets 2016: $1,812,2892016Assets 2017: $2,879,700Liabilities 2017: $837,609Net Assets 2017: $2,042,0912017Assets 2018: $2,686,925Liabilities 2018: $644,007Net Assets 2018: $2,042,9182018Assets 2019: $2,665,292Liabilities 2019: $528,705Net Assets 2019: $2,136,5872019Assets 2020: $3,270,653Liabilities 2020: $1,026,887Net Assets 2020: $2,243,7662020Assets 2021: $3,364,292Liabilities 2021: $980,979Net Assets 2021: $2,383,3132021Assets 2022: $3,870,042Liabilities 2022: $2,232,322Net Assets 2022: $1,637,7202022Assets 2023: $3,424,026Liabilities 2023: $2,131,589Net Assets 2023: $1,292,4372023Assets 2024: $2,435,184Liabilities 2024: $967,611Net Assets 2024: $1,467,5732024

Highlighted filing

2018

Assets$2,686,925
Liabilities$644,007
Net Assets$2,042,918

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,068,9372010Expenses 2011: $1,258,9132011Expenses 2012: $1,343,8082012Revenue 2013: $1,527,338Expenses 2013: $1,370,732Net Income 2013: $156,6062013Revenue 2014: $1,873,584Expenses 2014: $1,585,184Net Income 2014: $288,4002014Revenue 2015: $1,865,789Expenses 2015: $1,822,683Net Income 2015: $43,1062015Revenue 2016: $1,773,816Expenses 2016: $1,667,111Net Income 2016: $106,7052016Revenue 2017: $1,809,114Expenses 2017: $1,629,774Net Income 2017: $179,3402017Revenue 2018: $1,757,865Expenses 2018: $1,680,667Net Income 2018: $77,1982018Revenue 2019: $1,689,344Expenses 2019: $1,703,406Net Income 2019: -$14,0622019Revenue 2020: $1,687,562Expenses 2020: $1,693,482Net Income 2020: -$5,9202020Revenue 2021: $1,804,101Expenses 2021: $1,729,416Net Income 2021: $74,6852021Revenue 2022: $1,916,570Expenses 2022: $2,433,407Net Income 2022: -$516,8372022Revenue 2023: $2,269,211Expenses 2023: $2,669,390Net Income 2023: -$400,1792023Revenue 2024: $1,727,290Expenses 2024: $1,571,958Net Income 2024: $155,3322024

Highlighted filing

2018

Revenue$1,757,865
Expenses$1,680,667
Net Income$77,198
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jan 29, 2020
Return Version
2018v3.1
Gross Receipts
$2,041,322
Mission and Program Overview

Mission

Based on the merit-shop philosophy, associated builders and contractors of greater houston is a construction and industrial trade association that helps its members develop people, win jobs, and deliver their work safely, ethically, and profitably for the betterment of the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,042,091$2,042,918▲ $827
Land, Buildings, and Equipment, Net$1,554,955$1,483,048▼ $71,907
Investments Other Securities$861,212$752,423▼ $108,789
Cash and Non-Interest-Bearing Accounts$200,588$312,541▲ $111,953
Accounts Receivable$194,920$75,278▼ $119,642
Prepaid Expenses and Deferred Charges$32,548$46,464▲ $13,916
Savings and Temporary Cash Investments$17,508$16,171▼ $1,337
Pledges and Grants Receivable$10,000$0▼ $10,000
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$2,879,700$2,686,925▼ $192,775
Other Assets Total$7,969$1,000▼ $6,969
Liabilities
Deferred Revenue$774,291$551,159▼ $223,132
Accounts Payable and Accrued Expenses$63,318$92,848▲ $29,530
Total Liabilities$837,609$644,007▼ $193,602
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,042,091$2,042,918▲ $827
Total Liabilities and Net Assets / Fund Balance$2,879,700$2,686,925▼ $192,775

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$631,916$144,599$776,515
Buildings$662,086$95,271$757,357
Equipment$40,986$124,656$165,642
Land$147,643-$147,643
Other Land Buildings$417$39,276$39,693
Other Securities$752,423--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Russell W HamleyPresidentFT$147,208$33,104$180,312

Board Members and Trustees

NameTitle
Robert BurelsmithChair
Brandon MabileChair Elect
Warren AdamsonPast Chairman
Phil RestivoVice Chair
Asher KazmannDirector
Beau PollockDirector
Ben WestcottDirector
Bob DeatherageDirector
Dan WahleDirector
Darlene EastDirector
David MccleskeyDirector
Dwayne BoudreauxDirector
Edwin BrinkDirector
Joel BoeDirector
John GlazeDirector
John GolasheskyDirector
Kenny BrownDirector
Leonard BedellDirector
Lohn ZyliczDirector
Matt ElliotDirector
Mike HollandDirector
Rhonda MitchellDirector
Russell MilamDirector
Rusty BarnhillDirector
Shawn McalpinDirector
Wendell RychlikDirector
Zac RidnerDirector
Sam CraigSecretary
Todd FryTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,642,377
Investment Income
$25,021
Other Revenue
$90,467
Change in Net Assets
$77,198

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,935,844
Revenue Not Reported on Financial Statements
$-177,979
Revenue Not Reported on Form 990
$-76,371
Other Revenue Adjustments
$-186,756
Total Revenue per Audited Statements
$1,859,473
Total Revenue per Form 990
$1,757,865
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$861,574
Other Expenses$819,093
Total Fundraising Expense$146,468
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$243,465$160,687$82,778$486,930
All Other Expenses$37,490$163,619-$201,109
Current Officers, Directors, Trustees, and Key Employees$83,604$55,179$28,425$167,208
Other Employee Benefits$43,258$28,549$14,708$86,515
Advertising-$82,267-$82,267
Depreciation Depletion-$81,819-$81,819
Payroll Taxes$34,533$22,792$11,742$69,067
Other Expenses$60,801$36,974-$60,801
Pension Plan Contributions$25,927$17,112$8,815$51,854
Fees for Services Other-$46,928-$46,928
Travel$13,027$13,511-$26,538
Conferences and Meetings-$20,769-$20,769
Fees for Services Accounting-$15,000-$15,000
Insurance-$13,772-$13,772
Office Expenses-$8,902-$8,902
Fees for Service Investment Mgmnt Fees-$8,777-$8,777
Total Functional Expenses$757,542$776,657$146,468$1,680,667

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,850,824
Total Expenses per Audited Statements$1,850,824
Total Expenses per Form 990$1,680,667
Expenses Not Reported on Form 990$0
Expenses Not Reported on Financial Statements$-170,157
Other Expense Adjustments$-178,934
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$369,528
Fundraising Direct Expenses$283,457
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fishing Tournament$114,534$114,534$10,503$104,031
Eic Gala$93,155$93,155$8,130$85,025
Total Events$369,528$369,528$283,457$86,071
Political and Lobbying Activity
Political campaign activity
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$233,089
Total Nondeductible Lobbying and Political Cost$233,089
Political Expenditures$3,485
Section 527 Activity Spending$3,485
Total Exempt Function Spending$3,485
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 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 B, Line 11B

The organization uses a paid preparer to prepare form 990. The organization's president reviews form 990 prior to filing. The board reviews the audited financial statements.

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

Annually, the chapter attorney meets with the members of the board to discuss their fiduciary responsibilities which includes a review of the conflict of interest policies. Each board member completes an annual disclosure form that is kept on file with the organization's accountant. Potential conflict of interest issues are resolved during the year on a case by case basis.

Form 990, Part VI, Section B, Line 15

Question 15a the organization's compensation committee reviews the top management official's compensation on an annual basis. Question 15b with the exception of the top management official, whose compensation is determined by the board of directors, the organization has no paid officers or key employees.

Form 990, Part VI, Section C, Line 19

The organization does not make its governing documents, conflict of interest policy, and financial statements available to the public.

Filing and Contact Details

Filer

Filer Name
Associated Builders & Contractors of
EIN
74-1646456
Phone
7135236222
Address
4910 DACOMA ST, HOUSTON, TX 77092

Signing Officer

Name
Russell Hamley
Title
President
Phone
7135236222
Signed
2020-01-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Russell Hamley
Formed
1969
Legal Domicile
TX
Voting Board Members
29
Independent Board Members
29
Employees
11
Volunteers
300

Preparer

Firm
Harper & Pearson Company Pc
Address
ONE RIVERWAY SUITE 1900, HOUSTON, TX 77056
Preparer
Guy T Tabor CPA
Phone
7136222310
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Computer support: program service expenses 0. Management and general expenses 37,499. Fundraising expenses 0. Total expenses 37,499. Sponsorship and advocacy: program service expenses 29,224. Management and general expenses 0. Fundraising expenses 0. Total expenses 29,224. Property taxes: program service expenses 0. Management and general expenses 25,871. Fundraising expenses 0. Total expenses 25,871. Repairs & maintenance: program service expenses 0. Management and general expenses 24,255. Fundraising expenses 0. Total expenses 24,255. Credit card & bank charges: program service expenses 0. Management and general expenses 22,702. Fundraising expenses 0. Total expenses 22,702. Telephone: program service expenses 0. Management and general expenses 20,038. Fundraising expenses 0. Total expenses 20,038. Utilities: program service expenses 0. Management and general expenses 14,247. Fundraising expenses 0. Total expenses 14,247. Other pac expenses: program service expenses 8,266. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,266. Printing expense: program service expenses 0. Management and general expenses 6,473. Fundraising expenses 0. Total expenses 6,473. Staff expenses: program service expenses 0. Management and general expenses 5,504. Fundraising expenses 0. Total expenses 5,504. Dues & subscriptions: program service expenses 0. Management and general expenses 2,558. Fundraising expenses 0. Total expenses 2,558. Postage: program service expenses 0. Management and general expenses 2,446. Fundraising expenses 0. Total expenses 2,446. Security: program service expenses 0. Management and general expenses 972. Fundraising expenses 0. Total expenses 972. Equipment lease: program service expenses 0. Management and general expenses 784. Fundraising expenses 0. Total expenses 784. Bad debt expense: program service expenses 0. Management and general expenses 270. Fundraising expenses 0. Total expenses 270.

Financial Statement Notes

PART X, LINE 2:

The association is exempt from income taxes under internal revenue code section 501(c)(6). The association is subject to taxes on unrelated business income, which consists primarily of net magazine advertising revenue. At december 31, 2018, the association has available net operating loss carryforwards amounting to $441,000 to offset future unrelated business income. The association believes that all significant tax positions utilized by the association will more likely than not be sustained upon examination. As of december 31, 2018, the tax years that remain subject to examination by the major tax jurisdictions under the statute of limitations are from the year 2015 forward (with limited exceptions). Tax penalties and interest, if any, would be accrued as incurred and would be classified as tax expense in the statements of activities.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Other pac income fundraising activity

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Other pac expenses fundraising activity

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IRS990/ActivityOrMissionDesc0BASED ON THE MERIT-SHOP PHILOSOPHY, ASSOCIATED BUILDERS AND CONTRACTORS OF GREATER HOUSTON IS A CONSTRUCTION AND INDUSTRIAL TRADE ASSOCIATION THAT HELPS ITS MEMBERS DEVELOP PEOPLE, WIN JOBS, AND DELIVER THEIR WORK SAFELY, ETHICALLY, AND PROFITABLY FOR THE BETTERMENT OF THE COMMUNITY.
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IRS990/Form990PartVIISectionAGrp/TitleTxt1PAST CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHAIR
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IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10VICE CHAIR
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/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt29PRESIDENT
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IRS990/Form990TFiledInd01
IRS990/FormationYr01969
IRS990/FormerOfcrEmployeesListedInd00
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IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
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IRS990/GroupReturnForAffiliatesInd00
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IRS990/MissionDesc0BASED ON THE MERIT-SHOP PHILOSOPHY, ASSOCIATED BUILDERS AND CONTRACTORS OF GREATER HOUSTON IS A CONSTRUCTION AND INDUSTRIAL TRADE ASSOCIATION THAT HELPS ITS MEMBERS DEVELOP PEOPLE, WIN JOBS, AND DELIVER THEIR WORK SAFELY, ETHICALLY, AND PROFITABLY FOR THE BETTERMENT OF THE COMMUNITY.
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IRS990/OtherExpensesGrp/Desc1COMMISSIONS
IRS990/OtherExpensesGrp/Desc2MEALS & ENTERTAINMENT
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IRS990/OtherRevenueMiscGrp/Desc0SAFETY RELATED SUPPLIE
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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1450
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.44$0.97$1.47$1.73$1.57$0.16
2023Detailed filing. Detailed filing data is available for this year.$3.42$2.13$1.29$2.27$2.67$0.40
2022Detailed filing. Detailed filing data is available for this year.$3.87$2.23$1.64$1.92$2.43$0.52
2021Detailed filing. Detailed filing data is available for this year.$3.36$0.98$2.38$1.80$1.73$0.07
2020Detailed filing. Detailed filing data is available for this year.$3.27$1.03$2.24$1.69$1.69$0.01
2019Detailed filing. Detailed filing data is available for this year.$2.67$0.53$2.14$1.69$1.70$0.01
2018Detailed filing. Detailed filing data is available for this year.$2.69$0.64$2.04$1.76$1.68$0.08
2017Detailed filing. Detailed filing data is available for this year.$2.88$0.84$2.04$1.81$1.63$0.18
2016Detailed filing. Detailed filing data is available for this year.$2.45$0.64$1.81$1.77$1.67$0.11
2015Detailed filing. Detailed filing data is available for this year.$2.82$1.14$1.68$1.87$1.82$0.04
2014Detailed filing. Detailed filing data is available for this year.$2.74$1.09$1.66$1.87$1.59$0.29
2013Detailed filing. Detailed filing data is available for this year.$1.75$0.40$1.34$1.53$1.37$0.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$0.40$1.18$1.34
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.63$0.49$1.13$1.26
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.44$1.08$1.07
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2018 filings • 501(c)6 • $1M-$5M nonprofits