Civic Intelligence

Associated Builders & Contractors of South Texas Inc

EIN 74-1718905 • 501(c)6 • San Antonio, TX

Profile

Will provide leadership and excellence in training, government, representation and programs to ensure members a competitve advantage, add value to the industry, and promote a safe work environment in our community.

814 Arion Pkwy Ste 111San Antonio, TX 78216

www.abcsouthtexas.org

Siviq Scores

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

Liabilities / Assets

76th percentile

0.36x

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

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

Liabilities / Revenue

80th percentile

0.45x

Higher debt load relative to revenue than 80% of similar nonprofits.

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

Net Margin

78th percentile

16%

Higher net margin than 78% of similar nonprofits.

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

Top Officer Pay

30th percentile

$0

Higher top officer pay than 30% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

75th percentile

15%

Faster asset growth than 75% of similar nonprofits.

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

Revenue Growth

56th percentile

7.5%

Faster revenue growth than 56% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets76th percentile

Assets

Up

$1,307,861

Up $168,580 (+15%) from 2023

Liabilities

Down

$472,135

Down $13,474 (-2.8%) from 2023

Net Assets

Up

$835,726

Up $182,054 (+28%) from 2023

Operations
Liabilities / Revenue80th percentileNet Margin78th percentile

Revenue

Up

$1,042,757

Up $73,110 (+7.5%) from 2023

Expenses

Down

$876,815

Down $143,050 (-14%) from 2023

Net Income

Up

$165,942

Up $216,160 (+430%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth75th percentile

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

$1.5M$1.0M$500K$0Assets 2010: $728,469Liabilities 2010: $313,470Net Assets 2010: $414,9992010Assets 2011: $569,038Liabilities 2011: $159,271Net Assets 2011: $409,7672011Assets 2012: $558,258Liabilities 2012: $153,175Net Assets 2012: $405,0832012Assets 2013: $730,532Liabilities 2013: $339,513Net Assets 2013: $391,0192013Assets 2014: $676,896Liabilities 2014: $300,778Net Assets 2014: $376,1182014Assets 2015: $834,640Liabilities 2015: $378,594Net Assets 2015: $456,0462015Assets 2016: $841,091Liabilities 2016: $362,866Net Assets 2016: $478,2252016Assets 2017: $860,079Liabilities 2017: $338,094Net Assets 2017: $521,9852017Assets 2018: $904,182Liabilities 2018: $417,839Net Assets 2018: $486,3432018Assets 2019: $931,415Liabilities 2019: $359,043Net Assets 2019: $572,3722019Assets 2020: $1,034,727Liabilities 2020: $395,433Net Assets 2020: $639,2942020Assets 2021: $1,019,847Liabilities 2021: $348,134Net Assets 2021: $671,7132021Assets 2022: $1,362,709Liabilities 2022: $675,453Net Assets 2022: $687,2562022Assets 2023: $1,139,281Liabilities 2023: $485,609Net Assets 2023: $653,6722023Assets 2024: $1,307,861Liabilities 2024: $472,135Net Assets 2024: $835,7262024

Highlighted filing

2024

Assets$1,307,861
Liabilities$472,135
Net Assets$835,726
Open 2024 Filing

Operations Trend

Revenue Growth56th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $753,0462010Expenses 2011: $770,1882011Expenses 2012: $796,3482012Revenue 2013: $677,792Expenses 2013: $691,856Net Income 2013: -$14,0642013Revenue 2014: $685,925Expenses 2014: $700,826Net Income 2014: -$14,9012014Revenue 2015: $792,206Expenses 2015: $712,278Net Income 2015: $79,9282015Revenue 2016: $792,992Expenses 2016: $774,238Net Income 2016: $18,7542016Revenue 2017: $812,519Expenses 2017: $808,025Net Income 2017: $4,4942017Revenue 2018: $820,915Expenses 2018: $806,401Net Income 2018: $14,5142018Revenue 2019: $822,551Expenses 2019: $807,434Net Income 2019: $15,1172019Revenue 2020: $789,622Expenses 2020: $737,180Net Income 2020: $52,4422020Revenue 2021: $876,673Expenses 2021: $880,018Net Income 2021: -$3,3452021Revenue 2022: $1,016,026Expenses 2022: $885,420Net Income 2022: $130,6062022Revenue 2023: $969,647Expenses 2023: $1,019,865Net Income 2023: -$50,2182023Revenue 2024: $1,042,757Expenses 2024: $876,815Net Income 2024: $165,9422024

Highlighted filing

2024

Revenue$1,042,757
Expenses$876,815
Net Income$165,942
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,307,861
Liabilities
$472,135
Net assets
$835,726
Revenue
$1,042,757
Expenses
$876,815
Net income
$165,942
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.47$0.84$1.04$0.88$0.17
2023Summary only. Only limited summary data is available for this year.$1.14$0.49$0.65$0.97$1.02$0.05
2022Summary only. Only limited summary data is available for this year.$1.36$0.68$0.69$1.02$0.89$0.13
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.35$0.67$0.88$0.88$0.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$0.40$0.64$0.79$0.74$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.93$0.36$0.57$0.82$0.81$0.02
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.42$0.49$0.82$0.81$0.01
2017Summary only. Only limited summary data is available for this year.$0.86$0.34$0.52$0.81$0.81$0.00
2016Summary only. Only limited summary data is available for this year.$0.84$0.36$0.48$0.79$0.77$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.83$0.38$0.46$0.79$0.71$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.68$0.30$0.38$0.69$0.70$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.73$0.34$0.39$0.68$0.69$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.15$0.41$0.80
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.16$0.41$0.77
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.31$0.41$0.75
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 15, 2025
Return Version
2024v5.2
Gross Receipts
$1,273,538
Mission and Program Overview

Mission

Will provide leadership and excellence in training, government, representation and programs to ensure members a competitve advantage, add value to the industry, and promote a safe work environment in our community.

Will provide the best training, government and legal representation, and programs to ensure members a competitive advantage, add value to the industry's clients, promote a safe work place and enhance the lives of the industry's employees.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$455,686$509,372▲ $53,686
Cash and Non-Interest-Bearing Accounts$247,357$367,976▲ $120,619
Savings and Temporary Cash Investments$283,728$297,539▲ $13,811
Land, Buildings, and Equipment, Net$90,374$64,445▼ $25,929
Accounts Receivable$51,944$52,906▲ $962
Prepaid Expenses and Deferred Charges$5,580$11,011▲ $5,431
Total Assets$1,139,281$1,307,861▲ $168,580
Other Assets Total$4,612$4,612→ $0
Liabilities
Deferred Revenue$285,843$306,512▲ $20,669
Accounts Payable and Accrued Expenses$199,766$165,623▼ $34,143
Total Liabilities$485,609$472,135▼ $13,474
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$653,672$835,726▲ $182,054
Total Net Assets Fund Balance$653,672$835,726▲ $182,054
Total Liabilities and Net Assets / Fund Balance$1,139,281$1,307,861▲ $168,580

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$51,002$50,048$101,050
Equipment$13,443$51,863$65,306
Other Securities$208,147--
Compensation and Service Providers
Top Officer Pay30th percentile

Board Members and Trustees

NameTitle
Jason HarmonChairman
Michelle Seward DavisPresident
Chris Martinez1st Vice Chair
Mike Baublit2nd Vice Chair
Brent HawleyDirector
Chris Christians IvDirector
David CupitDirector
Eddie McduffDirector
Jim RobertsonDirector
Joel FrederickDirector
Jonathan BradleyDirector
Leland RocchioDirector
Rob HuddlestonDirector
Russell HarderDirector
Rusty MedlinDirector
Bob KilgoreChapter Attorney
Drew AddisonSecretary
Matt DelgadoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$397,951
Program Service Revenue
$550,146
Investment Income
$51,384
Other Revenue
$43,276
Change in Net Assets
$165,942
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$676,902
Salaries, Compensation, and Employee Benefits$199,913
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting---$242,959
Other Salaries and Wages---$165,495
Occupancy---$141,757
Payments to Affiliates---$68,711
Office Expenses---$58,258
Conferences and Meetings---$40,384
Information Technology---$38,184
Fees for Services Other---$27,191
Depreciation Depletion---$25,929
Other Employee Benefits---$18,739
Payroll Taxes---$15,679
Advertising---$10,257
Insurance---$9,457
Other Expenses---$91
Total Functional Expenses$0$0$0$876,815
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$230,781
Fundraising Gross Income$121,754
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Excellence in Construction$108,353$27,088$5,366$21,722
Spring Golf Tournament$81,191$20,298$19,410$888
Total Events$519,705$121,754$230,781$-109,027
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$4,727
Total Nondeductible Lobbying and Political Cost$4,727
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The organization has members that include contractors, suppliers, and associates.”

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

“The members of the chapter's board of directors shall be nominated and elected by the chapter membership by october 31st of each year for a term of three years, commencing the next january 1st. Any vacancies occuring may be filled by a vote of the remaining members of the board of directors who, by a majority vote, are empowered to select a chapter member in good standing to serve for the balance of such director's or officer's term of office as a member of the board of directors. If a member of the board of directors' employment with a member company is terminated, his/her position will be deemed vacated.”

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

“A change to the bylaws or an election of officers and directors both constitute approval by the members.”

Form 990, Part VI, Section B, Line 11B

“The president reviews the 990 prior to filing with the irs.”

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

“Every january the board of directors reviews compliance with the conflict of interest policy. If any conflict of interest arose, the member would recuse themself from voting and/or participating in regards to the issue at hand.”

Form 990, Part VI, Section B, Line 15

“The national associated builders and contractors association conducts an annual survey of president compensation and distributes it to the local chapter for their review. The executive commitee of the associated builders and contractors of south texas reviews this national survey in considering the compensation for the chapter president. The executive committee presents performance evaluation and salary recommendations to the board of directors for approval.”

Form 990, Part VI, Section C, Line 19

“The organization makes these documents available upon request.”

Filing and Contact Details

Filer

Filer Name
Associated Builders & Contractors
EIN
74-1718905
Phone
2103421994
Address
814 ARION PKWY STE 111, SAN ANTONIO, TX 78216

Signing Officer

Name
Michelle Seward Davis
Title
President
Phone
2103421994
Signed
2025-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michelle Seward Davis
Formed
1972
Legal Domicile
TX
Voting Board Members
16
Independent Board Members
16
Employees
6
Volunteers
185

Preparer

Firm
Aprio Advisory Group LLC
Address
922 ISOM ROAD SUITE 100, SAN ANTONIO, TX 78216
Preparer
Sarita Akin
Phone
4048929651
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 6, Volunteer Description

“Volunteers help with the planning, development, and implementation of activities, plans, and programs sponsored by the chapter.”

Raw XML AppendixShowing 400 of 517 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/ActivityOrMissionDesc0WILL PROVIDE THE BEST TRAINING, GOVERNMENT AND LEGAL REPRESENTATION, AND PROGRAMS TO ENSURE MEMBERS A COMPETITIVE ADVANTAGE, ADD VALUE TO THE INDUSTRY'S CLIENTS, PROMOTE A SAFE WORK PLACE AND ENHANCE THE LIVES OF THE INDUSTRY'S EMPLOYEES.
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IRS990/DepreciationDepletionGrp/TotalAmt025929
IRS990/Desc0PROVIDE INFORMATION TO 161 MEMBERS REGARDING STATE AND NATIONAL LEGISLATION, ACTIVITIES, AND TRAINING PROGRAMS FOR MANAGEMENT AND EMPLOYEESEDUCATION PROGRAM - 212 MEMBERS ATTENDED SAFETY RELATED TRAINING CLASSESMEMBER MEETINGS TO PROMOTE BUSINESS DEVELOPMENT AND NETWORKING OPPORTUNITIES - EXCELLENCE IN CONSTRUCTION, SPRING GOLF TOURNAMENT, MEMBERSHIP MEETING AND MIXERS, SPORTING CLAY SHOOTING, CHILI COOK-OFF & SAFETY AWARDS, MISSIONS BASEBALL, DOVE HUNT, LEADERSHIP FORUM, WORKFORCE K-12, WHISKY TASTING, FISHING TOURNAMENT, BREAKFAST CLUB, HAPPY HOUR SOCIAL, FALL GOLD TOURNAMENT, SPONSOR ANNUAL PROGRAM, DYNAMIC SPEAKERS SERIES, EXEC LEADERSHIP SERIES, NCCER.
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IRS990/Form990PartVIISectionAGrp/PersonNm3MATT DELGADO
IRS990/Form990PartVIISectionAGrp/PersonNm4BOB KILGORE
IRS990/Form990PartVIISectionAGrp/PersonNm5CHRIS CHRISTIANS IV
IRS990/Form990PartVIISectionAGrp/PersonNm6DAVID CUPIT
IRS990/Form990PartVIISectionAGrp/PersonNm7EDDIE MCDUFF
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IRS990/Form990PartVIISectionAGrp/PersonNm14JONATHAN BRADLEY
IRS990/Form990PartVIISectionAGrp/PersonNm15ROB HUDDLESTON
IRS990/Form990PartVIISectionAGrp/PersonNm16MICHELLE SEWARD DAVIS
IRS990/Form990PartVIISectionAGrp/PersonNm17JASON HARMON
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IRS990/Form990PartVIISectionAGrp/TitleTxt12ND VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4CHAPTER ATTORNEY
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/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt17CHAIRMAN
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IRS990/MissionDesc0WILL PROVIDE THE BEST TRAINING, GOVERNMENT AND LEGAL REPRESENTATION, AND PROGRAMS TO ENSURE MEMBERS A COMPETITIVE ADVANTAGE, ADD VALUE TO THE INDUSTRY'S CLIENTS, PROMOTE A SAFE WORK PLACE AND ENHANCE THE LIVES OF THE INDUSTRY'S EMPLOYEES.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS HELP WITH THE PLANNING, DEVELOPMENT, AND IMPLEMENTATION OF ACTIVITIES, PLANS, AND PROGRAMS SPONSORED BY THE CHAPTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEMBERS THAT INCLUDE CONTRACTORS, SUPPLIERS, AND ASSOCIATES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERS OF THE CHAPTER'S BOARD OF DIRECTORS SHALL BE NOMINATED AND ELECTED BY THE CHAPTER MEMBERSHIP BY OCTOBER 31ST OF EACH YEAR FOR A TERM OF THREE YEARS, COMMENCING THE NEXT JANUARY 1ST. ANY VACANCIES OCCURING MAY BE FILLED BY A VOTE OF THE REMAINING MEMBERS OF THE BOARD OF DIRECTORS WHO, BY A MAJORITY VOTE, ARE EMPOWERED TO SELECT A CHAPTER MEMBER IN GOOD STANDING TO SERVE FOR THE BALANCE OF SUCH DIRECTOR'S OR OFFICER'S TERM OF OFFICE AS A MEMBER OF THE BOARD OF DIRECTORS. IF A MEMBER OF THE BOARD OF DIRECTORS' EMPLOYMENT WITH A MEMBER COMPANY IS TERMINATED, HIS/HER POSITION WILL BE DEEMED VACATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A CHANGE TO THE BYLAWS OR AN ELECTION OF OFFICERS AND DIRECTORS BOTH CONSTITUTE APPROVAL BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PRESIDENT REVIEWS THE 990 PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EVERY JANUARY THE BOARD OF DIRECTORS REVIEWS COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. IF ANY CONFLICT OF INTEREST AROSE, THE MEMBER WOULD RECUSE THEMSELF FROM VOTING AND/OR PARTICIPATING IN REGARDS TO THE ISSUE AT HAND.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE NATIONAL ASSOCIATED BUILDERS AND CONTRACTORS ASSOCIATION CONDUCTS AN ANNUAL SURVEY OF PRESIDENT COMPENSATION AND DISTRIBUTES IT TO THE LOCAL CHAPTER FOR THEIR REVIEW. THE EXECUTIVE COMMITEE OF THE ASSOCIATED BUILDERS AND CONTRACTORS OF SOUTH TEXAS REVIEWS THIS NATIONAL SURVEY IN CONSIDERING THE COMPENSATION FOR THE CHAPTER PRESIDENT. THE EXECUTIVE COMMITTEE PRESENTS PERFORMANCE EVALUATION AND SALARY RECOMMENDATIONS TO THE BOARD OF DIRECTORS FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION MAKES THESE DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART I, LINE 6, VOLUNTEER DESCRIPTION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6

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