Civic Intelligence

Associated Builders and Contractors of Southeast Texas

990 • Fiscal year 2015 • EIN 76-0339603

Jan 01, 2015 to Dec 31, 2015 • Filed on Sep 15, 2016

PO Box 1566Nederland, TX 77627

(409) 724-7886

Siviq Scores

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

Liabilities / Assets

48th percentile

0.09x

Higher debt load relative to assets than 48% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

68th percentile

0.28x

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

10th percentile

-29%

Higher net margin than 10% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

60th percentile

$82,190

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 9.6% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

38th percentile

-1.7%

Faster asset growth than 38% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

13th percentile

-23%

Faster revenue growth than 13% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$2,592,755

Down $45,285 (-1.7%) from 2014

Net Assets

Down

$2,349,575

Down $249,606 (-9.6%) from 2014

Liabilities

Up

$243,180

Up $204,321 (+526%) from 2014

Revenue

Down

$853,445

Down $256,299 (-23%) from 2014

Expenses

Down

$1,103,051

Down $93,760 (-7.8%) from 2014

Net Income

Down

-$249,606

Down $162,539 (-187%) from 2014

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,909,046Liabilities 2010: $35,485Net Assets 2010: $1,873,5612010Assets 2011: $2,481,298Liabilities 2011: $33,818Net Assets 2011: $2,447,4802011Assets 2012: $2,531,607Liabilities 2012: $103,921Net Assets 2012: $2,427,6862012Assets 2013: $2,722,819Liabilities 2013: $36,571Net Assets 2013: $2,686,2482013Assets 2014: $2,638,040Liabilities 2014: $38,859Net Assets 2014: $2,599,1812014Assets 2015: $2,592,755Liabilities 2015: $243,180Net Assets 2015: $2,349,5752015Assets 2016: $2,211,895Liabilities 2016: $149,583Net Assets 2016: $2,062,3122016Assets 2017: $2,106,699Liabilities 2017: $165,070Net Assets 2017: $1,941,6292017Assets 2018: $1,967,122Liabilities 2018: $124,252Net Assets 2018: $1,842,8702018Assets 2019: $2,092,401Liabilities 2019: $68,826Net Assets 2019: $2,023,5752019Assets 2020: $2,114,223Liabilities 2020: $172,131Net Assets 2020: $1,942,0922020Assets 2021: $2,171,300Liabilities 2021: $120,764Net Assets 2021: $2,050,5362021Assets 2022: $2,325,519Liabilities 2022: $251,745Net Assets 2022: $2,073,7742022Assets 2023: $2,431,476Liabilities 2023: $207,205Net Assets 2023: $2,224,2712023Assets 2024: $2,596,213Liabilities 2024: $86,720Net Assets 2024: $2,509,4932024

Highlighted filing

2015

Assets$2,592,755
Liabilities$243,180
Net Assets$2,349,575

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2010: $1,053,892Expenses 2010: $858,863Net Income 2010: $195,0292010Expenses 2011: $982,9042011Revenue 2012: $1,030,850Expenses 2012: $1,050,644Net Income 2012: -$19,7942012Revenue 2013: $1,259,211Expenses 2013: $1,000,649Net Income 2013: $258,5622013Revenue 2014: $1,109,744Expenses 2014: $1,196,811Net Income 2014: -$87,0672014Revenue 2015: $853,445Expenses 2015: $1,103,051Net Income 2015: -$249,6062015Revenue 2016: $838,019Expenses 2016: $1,125,282Net Income 2016: -$287,2632016Revenue 2017: $1,037,761Expenses 2017: $1,158,444Net Income 2017: -$120,6832017Revenue 2018: $875,745Expenses 2018: $974,504Net Income 2018: -$98,7592018Revenue 2019: $1,157,334Expenses 2019: $976,629Net Income 2019: $180,7052019Revenue 2020: $689,994Expenses 2020: $771,477Net Income 2020: -$81,4832020Revenue 2021: $902,175Expenses 2021: $793,731Net Income 2021: $108,4442021Revenue 2022: $954,454Expenses 2022: $806,168Net Income 2022: $148,2862022Revenue 2023: $980,221Expenses 2023: $911,975Net Income 2023: $68,2462023Revenue 2024: $1,434,918Expenses 2024: $1,170,646Net Income 2024: $264,2722024

Highlighted filing

2015

Revenue$853,445
Expenses$1,103,051
Net Income-$249,606
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Sep 15, 2016
Return Version
2015v2.0
Gross Receipts
$853,526
Mission and Program Overview

Mission

Construction Craft Training.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$1,385,369$1,292,990▼ $92,379
Land, Buildings, and Equipment, Net$1,053,370$1,078,029▲ $24,659
Cash and Non-Interest-Bearing Accounts$156,517$78,381▼ $78,136
Accounts Receivable$3,836$64,576▲ $60,740
Prepaid Expenses and Deferred Charges$38,948$45,656▲ $6,708
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$2,638,040$2,592,755▼ $45,285
Other Assets Total-$33,123-
Liabilities
Other Liabilities$12,393$148,949▲ $136,556
Accounts Payable and Accrued Expenses$2,366$53,646▲ $51,280
Deferred Revenue$24,100$40,585▲ $16,485
Total Liabilities$38,859$243,180▲ $204,321
Net Assets / Fund Balance
Unrestricted Net Assets$2,599,181$2,349,575▼ $249,606
Total Net Assets Fund Balance$2,599,181$2,349,575▼ $249,606
Total Liabilities and Net Assets / Fund Balance$2,638,040$2,592,755▼ $45,285

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,078,029$1,112,271$2,190,300
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Horace BrownDirector of EduFT$82,190$82,190
Kimberly A BernardPresident & CEOFT$51,297$51,297

Board Members and Trustees

NameTitle
Steven PellerinChairman
Troy RoderChairman Elect
Craig MesserPast Chairman
Barry StellyDirector
Bill HarringtonDirector
Brent RozellDirector
Grady GibbonsDirector
Kal KincaidDirector
Louis FontenotDirector
Mark BrittainDirector
Mike RoebuckDirector
Rickey SimmonsDirector
Ronald YawnDirector
Randy HarperSecretary/Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$856,800
Investment Income
$-3,355
Other Revenue
$0
Change in Net Assets
$-249,606
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$653,592
Salaries, Compensation, and Employee Benefits$449,159
Grants and Similar Amounts Paid$300
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$277,066--$277,066
Current Officers, Directors, Trustees, and Key Employees$133,487--$133,487
Occupancy$120,000--$120,000
All Other Expenses$82,686$23,719-$106,405
Depreciation Depletion$101,128--$101,128
Insurance$100,044--$100,044
Other Expenses$34,276$18,439-$34,276
Payroll Taxes$33,452--$33,452
Advertising-$27,920-$27,920
Fees for Services Accounting-$7,556-$7,556
Conferences and Meetings$4,951$1,995-$6,946
Other Employee Benefits-$5,154-$5,154
Office Expenses-$2,697-$2,697
Grants to Domestic Orgs$300--$300
Total Functional Expenses$1,015,571$87,480$0$1,103,051
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to ABC Chapter$148,949
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Disclosure of governing documents, policies and financial statements may be viewed at the organization's executive offices.

Filing and Contact Details

Filer

Filer Name
Associated Builders & Contractors
EIN
76-0339603
Phone
4097247886
Address
PO Box 1566, Nederland, TX 77627

Signing Officer

Name
Kimberly A Bernard
Title
Director of Education
Signed
2016-09-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kimberly A Bernard
Voting Board Members
16
Independent Board Members
14
Employees
35

Preparer

Firm
Wathen DeShong & Juncker LLP
Address
4140 Gladys Avenue Suite 101, Beaumont, TX 77706-3648
Preparer
Pat O'Neill
Phone
4098381605
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IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0853526
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt014
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ProgramServicesAmt0100044
IRS990/InsuranceGrp/TotalAmt0100044
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0-3274
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0-3274
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt01385369
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt01292990
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01112271
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01053370
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01078029
IRS990/LandBldgEquipCostOrOtherBssAmt02190300
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt081
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Construction Craft Training.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt02599181
IRS990/NetAssetsOrFundBalancesEOYAmt02349575
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-81
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-81
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0120000
IRS990/OccupancyGrp/TotalAmt0120000
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02697
IRS990/OfficeExpensesGrp/TotalAmt02697
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt033123
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt05154
IRS990/OtherEmployeeBenefitsGrp/TotalAmt05154
IRS990/OtherExpensesGrp/Desc0Supplies
IRS990/OtherExpensesGrp/Desc1Assessment
IRS990/OtherExpensesGrp/Desc2Repairs & Maintenance
IRS990/OtherExpensesGrp/Desc3Utilities
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt018439
IRS990/OtherExpensesGrp/ProgramServicesAmt043262
IRS990/OtherExpensesGrp/ProgramServicesAmt147901
IRS990/OtherExpensesGrp/ProgramServicesAmt237018
IRS990/OtherExpensesGrp/ProgramServicesAmt334276
IRS990/OtherExpensesGrp/TotalAmt061701
IRS990/OtherExpensesGrp/TotalAmt147901
IRS990/OtherExpensesGrp/TotalAmt237018
IRS990/OtherExpensesGrp/TotalAmt334276
IRS990/OtherLiabilitiesGrp/BOYAmt012393
IRS990/OtherLiabilitiesGrp/EOYAmt0148949
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0277066
IRS990/OtherSalariesAndWagesGrp/TotalAmt0277066
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt033452
IRS990/PayrollTaxesGrp/TotalAmt033452
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt038948
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt045656
IRS990/PrincipalOfficerNm0Kimberly A Bernard
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Administrative
IRS990/ProgramServiceRevenueGrp/Desc1Manhour Contributions
IRS990/ProgramServiceRevenueGrp/Desc2Other Revenue
IRS990/ProgramServiceRevenueGrp/Desc3Tuition
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02300
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1594113
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt22526
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3257861
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02300
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1594113
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22526
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3257861
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt05551
IRS990/PYInvestmentIncomeAmt072597
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0759628
IRS990/PYProgramServiceRevenueAmt01037147
IRS990/PYRevenuesLessExpensesAmt0-87067
IRS990/PYSalariesCompEmpBnftPaidAmt0431632
IRS990/PYTotalExpensesAmt01196811
IRS990/PYTotalRevenueAmt01109744
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-249606
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01078029
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01112271
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02190300
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0148949
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to ABC Chapter
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01078029
IRS990ScheduleD/TotalBookValueSecuritiesAmt01292990
IRS990ScheduleD/TotalLiabilityAmt0148949
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.60$0.09$2.51$1.43$1.17$0.26
2023Detailed filing. Detailed filing data is available for this year.$2.43$0.21$2.22$0.98$0.91$0.07
2022Detailed filing. Detailed filing data is available for this year.$2.33$0.25$2.07$0.95$0.81$0.15
2021Detailed filing. Detailed filing data is available for this year.$2.17$0.12$2.05$0.90$0.79$0.11
2020Detailed filing. Detailed filing data is available for this year.$2.11$0.17$1.94$0.69$0.77$0.08
2019Detailed filing. Detailed filing data is available for this year.$2.09$0.07$2.02$1.16$0.98$0.18
2018Detailed filing. Detailed filing data is available for this year.$1.97$0.12$1.84$0.88$0.97$0.10
2017Detailed filing. Detailed filing data is available for this year.$2.11$0.17$1.94$1.04$1.16$0.12
2016Detailed filing. Detailed filing data is available for this year.$2.21$0.15$2.06$0.84$1.13$0.29
2015Detailed filing. Detailed filing data is available for this year.$2.59$0.24$2.35$0.85$1.10$0.25
2014Summary only. Only limited summary data is available for this year.$2.64$0.04$2.60$1.11$1.20$0.09
2013Summary only. Only limited summary data is available for this year.$2.72$0.04$2.69$1.26$1.00$0.26
2012Summary only. Only limited summary data is available for this year.$2.53$0.10$2.43$1.03$1.05$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.48$0.03$2.45$0.98
2010Summary only. Only limited summary data is available for this year.$1.91$0.04$1.87$1.05$0.86$0.20