Civic Intelligence

Associated Builders & Contractors Inc - Texas Midcoast Chapter

990 • Fiscal year 2014 • EIN 74-2279212

Jan 01, 2014 to Dec 31, 2014 • Filed on Jun 15, 2015

1408 N Ben Jordan StVictoria, TX 77901

(361) 572-0299

Siviq Scores

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

Liabilities / Assets

95th percentile

0.82x

Higher debt load relative to assets than 95% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

96th percentile

0.67x

Higher debt load relative to revenue than 96% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Net Margin

40th percentile

-0.3%

Higher net margin than 40% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Top Officer Pay

90th percentile

$62,500

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 18.0% of source-year revenue.

2014 filings • 501(c)6 • <$500k nonprofits • Source year 2014

Asset Growth

84th percentile

32%

Faster asset growth than 84% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

22nd percentile

-13%

Faster revenue growth than 22% of similar nonprofits.

2014 filings • 501(c)6 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Up

$284,122

Up $69,257 (+32%) from 2013

Net Assets

Down

$50,560

Down $1,102 (-2.1%) from 2013

Liabilities

Up

$233,562

Up $70,359 (+43%) from 2013

Revenue

Down

$347,749

Down $50,790 (-13%) from 2013

Expenses

Down

$348,802

Down $102,879 (-23%) from 2013

Net Income

Up

-$1,053

Up $52,089 (+98%) from 2013

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $260,242Liabilities 2010: $109,473Net Assets 2010: $150,7692010Assets 2011: $250,585Liabilities 2011: $117,469Net Assets 2011: $133,1162011Assets 2012: $257,575Liabilities 2012: $152,771Net Assets 2012: $104,8042012Assets 2013: $214,865Liabilities 2013: $163,203Net Assets 2013: $51,6622013Assets 2014: $284,122Liabilities 2014: $233,562Net Assets 2014: $50,5602014Assets 2015: $326,047Liabilities 2015: $243,948Net Assets 2015: $82,0992015Assets 2016: $344,872Liabilities 2016: $201,663Net Assets 2016: $143,2092016Assets 2017: $324,952Liabilities 2017: $175,411Net Assets 2017: $149,5412017Assets 2018: $254,493Liabilities 2018: $193,890Net Assets 2018: $60,6032018Assets 2019: $253,045Liabilities 2019: $203,169Net Assets 2019: $49,8762019Assets 2020: $371,996Liabilities 2020: $250,826Net Assets 2020: $121,1702020Assets 2021: $513,573Liabilities 2021: $339,982Net Assets 2021: $173,5912021Assets 2022: $548,067Liabilities 2022: $349,932Net Assets 2022: $198,1352022Assets 2023: $582,070Liabilities 2023: $367,088Net Assets 2023: $214,9822023Assets 2024: $628,585Liabilities 2024: $387,896Net Assets 2024: $240,6892024

Highlighted filing

2014

Assets$284,122
Liabilities$233,562
Net Assets$50,560

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $489,6992010Revenue 2011: $439,263Expenses 2011: $456,916Net Income 2011: -$17,6532011Expenses 2012: $411,0142012Revenue 2013: $398,539Expenses 2013: $451,681Net Income 2013: -$53,1422013Revenue 2014: $347,749Expenses 2014: $348,802Net Income 2014: -$1,0532014Revenue 2015: $364,335Expenses 2015: $332,796Net Income 2015: $31,5392015Revenue 2016: $380,069Expenses 2016: $318,959Net Income 2016: $61,1102016Revenue 2017: $333,903Expenses 2017: $327,571Net Income 2017: $6,3322017Revenue 2018: $303,270Expenses 2018: $314,594Net Income 2018: -$11,3242018Revenue 2019: $350,067Expenses 2019: $360,794Net Income 2019: -$10,7272019Revenue 2020: $426,791Expenses 2020: $355,497Net Income 2020: $71,2942020Revenue 2021: $463,710Expenses 2021: $380,259Net Income 2021: $83,4512021Revenue 2022: $434,301Expenses 2022: $409,757Net Income 2022: $24,5442022Revenue 2023: $494,935Expenses 2023: $478,088Net Income 2023: $16,8472023Revenue 2024: $518,413Expenses 2024: $492,706Net Income 2024: $25,7072024

Highlighted filing

2014

Revenue$347,749
Expenses$348,802
Net Income-$1,053
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jun 15, 2015
Return Version
2014v5.0
Gross Receipts
$418,458
Mission and Program Overview

Mission

To protect and enhance the free enterprise system in the construdtion industry by promoting and training a safe, skilled work force, and also providing programs that help members market their services and products.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$101,225$149,260▲ $48,035
Cash and Non-Interest-Bearing Accounts$44,965$71,051▲ $26,086
Accounts Receivable$65,487$63,811▼ $1,676
Prepaid Expenses and Deferred Charges$3,139--
Total Assets$214,816$284,122▲ $69,306
Liabilities
Mortgage Notes Payable Secured by Investment Property$40,000$165,698▲ $125,698
Deferred Revenue$40,051$48,603▲ $8,552
Accounts Payable and Accrued Expenses$83,152$19,261▼ $63,891
Total Liabilities$163,203$233,562▲ $70,359
Net Assets / Fund Balance
Unrestricted Net Assets$51,613$50,560▼ $1,053
Total Net Assets Fund Balance$51,613$50,560▼ $1,053
Total Liabilities and Net Assets / Fund Balance$214,816$284,122▲ $69,306

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$105,800$2,428$108,228
Land$41,189-$41,189
Equipment$2,271$19,968$22,239
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kristi StevensonPresident &FT$62,500$62,500

Board Members and Trustees

NameTitle
Jr Hartman JrChairman
Jared TomanekVice Chairma
Mike WeaverSecretary
Tom StockerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,845
Program Service Revenue
$263,209
Investment Income
$0
Other Revenue
$82,695
All Other Contributions
$1,845
Change in Net Assets
$-1,053
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$226,694
Salaries, Compensation, and Employee Benefits$122,108
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$15,625$46,875-$62,500
Payments to Affiliates-$45,035-$45,035
Other Salaries and Wages$30,458$10,152-$40,610
Office Expenses$6,190$18,029-$24,219
Occupancy$3,456$10,367-$13,823
Other Expenses$9,610--$9,610
Other Employee Benefits$4,305$5,261-$9,566
Insurance$2,337$7,011-$9,348
Payroll Taxes$3,750$4,584-$8,334
Fees for Services Accounting-$7,403-$7,403
Interest$1,693$5,077-$6,770
All Other Expenses-$6,149-$6,149
Depreciation Depletion$4,266--$4,266
Conferences and Meetings-$3,919-$3,919
Fees for Services Legal-$3,329-$3,329
Travel-$1,498-$1,498
Pension Plan Contributions$494$604-$1,098
Advertising$856--$856
Total Functional Expenses$173,509$175,293$0$348,802
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$139,408
Fundraising Direct Expenses$70,709
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising Eve$139,408$139,408$70,709$68,699
Total Events$139,408$139,408$70,709$68,699
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Page 6, Part VI, Line 11B

Tax return is provided to board members prior to filing.

Form 990, Page 6, Part VI, Line 12C

Annual review and completion of board affidavits

Form 990, Page 6, Part VI, Line 15A

Executive committee controls salary structure

Form 990, Page 6, Part VI, Line 15B

Study of comparability data within area.

Form 990, Page 6, Part VI, Line 19

Public information available upon request.

Filing and Contact Details

Filer

Filer Name
Associated Builders & Contractors
EIN
74-2279212
Phone
3615720299
Address
1408 N BEN JORDAN ST, VICTORIA, TX 77901
Doing Business As
Attn Kristi Stevenson

Signing Officer

Name
Kristi Stevenson
Title
President
Phone
3615720299
Signed
2015-06-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kristi Stevenson
Formed
1982
Legal Domicile
TX
Voting Board Members
13
Independent Board Members
13
Employees
4

Preparer

Firm
Harrison Waldrop & Uherek Llp
Address
101 S MAIN STE 400, VICTORIA, TX 77901
Preparer
Dennis C Cihal CPA
Phone
3615733255
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TAX RETURN IS PROVIDED TO BOARD MEMBERS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUAL REVIEW AND COMPLETION OF BOARD AFFIDAVITS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTIVE COMMITTEE CONTROLS SALARY STRUCTURE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3STUDY OF COMPARABILITY DATA WITHIN AREA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PUBLIC INFORMATION AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0214816
IRS990/TotalAssetsEOYAmt0284122
IRS990/TotalAssetsGrp/BOYAmt0214816
IRS990/TotalAssetsGrp/EOYAmt0284122
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01845
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0175293
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0173509
IRS990/TotalFunctionalExpensesGrp/TotalAmt0348802
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0163203
IRS990/TotalLiabilitiesEOYAmt0233562
IRS990/TotalLiabilitiesGrp/BOYAmt0163203
IRS990/TotalLiabilitiesGrp/EOYAmt0233562
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt051613
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt050560
IRS990/TotalProgramServiceExpensesAmt0173509
IRS990/TotalProgramServiceRevenueAmt0263209
IRS990/TotalReportableCompFromOrgAmt062500
IRS990/TotalRevenueGrp/ExclusionAmt082695
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0263209
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0347749
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0214816
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0284122
IRS990/TravelGrp/ManagementAndGeneralAmt01498
IRS990/TravelGrp/TotalAmt01498
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt051613
IRS990/UnrestrictedNetAssetsGrp/EOYAmt050560
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01408 N BEN JORDAN ST
IRS990/USAddress/CityNm0VICTORIA
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd077901
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0HTTP://WWW.ABCTXMIDCOAST.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KRISTI STEVENSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03615720299
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-06-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ASSOCIATED BUILDERS & CONTRACTORS
ReturnHeader/Filer/BusinessNameControlTxt0ASSO
ReturnHeader/Filer/EIN0742279212
ReturnHeader/Filer/PhoneNum03615720299
ReturnHeader/Filer/USAddress/AddressLine1Txt01408 N BEN JORDAN ST
ReturnHeader/Filer/USAddress/CityNm0VICTORIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd077901
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0741177446
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HARRISON WALDROP & UHEREK LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0101 S MAIN STE 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0VICTORIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd077901
ReturnHeader/PreparerPersonGrp/PhoneNum03615733255
ReturnHeader/PreparerPersonGrp/PreparationDt02015-06-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DENNIS C CIHAL CPA
ReturnHeader/ReturnTs02015-07-08T15:02:53-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.29$3.88$2.41$5.18$4.93$0.26
2023Summary only. Only limited summary data is available for this year.$5.82$3.67$2.15$4.95$4.78$0.17
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.48$3.50$1.98$4.34$4.10$0.25
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.14$3.40$1.74$4.64$3.80$0.83
2020Summary only. Only limited summary data is available for this year.$3.72$2.51$1.21$4.27$3.55$0.71
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.53$2.03$0.50$3.50$3.61$0.11
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.54$1.94$0.61$3.03$3.15$0.11
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.25$1.75$1.50$3.34$3.28$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.45$2.02$1.43$3.80$3.19$0.61
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.26$2.44$0.82$3.64$3.33$0.32
2014Detailed filing. Detailed filing data is available for this year.$2.84$2.34$0.51$3.48$3.49$0.01
2013Detailed filing. Detailed filing data is available for this year.$2.15$1.63$0.52$3.99$4.52$0.53
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.58$1.53$1.05$4.11
2011Summary only. Only limited summary data is available for this year.$2.51$1.17$1.33$4.39$4.57$0.18
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.60$1.09$1.51$4.90