Associated Builders & Contractors

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Providing support to the construction industry. See schedule o.

Form 990 Part I, line 1, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 25-1388632) · Dispute this line
501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
100¢ of each $1 spent went to programs.
Run by 50 volunteers and 7 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
The IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
The latest return is for FY2024, 2 tax years back.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $58K a year · 11% of revenue · last 5 filings
A surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
100% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$98K
to officers and key staff · 19% of spending
Pay to officers and key staff is 19% of spending.
Part VII, Section A
13.0 mo
of spending, in cash
13.0 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$475K
39% of total assets
Liabilities are 39% of assets.
Pt X · Ln 26
Independent board members
11
of 11 voting members
11 of 11 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$587K
+15% vs prior year
Spent
$513K
To programs
100%
Net assets
$729K
By yearFY2020–FY2024
Revenue
$587K
FY2024▲ +15%
Tap a bar for its year
Revenue by fiscal year
FY2020$509K
FY2021$608K
FY2022$491K
FY2023$510K
FY2024$587K
Expenses
$513K
FY2024▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2020$453K
FY2021$457K
FY2022$502K
FY2023$492K
FY2024$513K
Net assets
$729K
FY2024▲ +11%
Tap a bar for its year
Net assets by fiscal year
FY2020$496K
FY2021$647K
FY2022$637K
FY2023$655K
FY2024$729K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Dec 1964.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $513K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

12 people listed on the 990; $98K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
President
$97,500Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
R Peter Gum———$43,545$103,286
Justin Erdner$97,500$87,550$85,000$27,625—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Associated Builders & Contractors executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Supports the construction industry through various programs and services.

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2 programs · $513K · in their own filed words · FY2024
01

Organization of special events so that members may meet and discuss the construction industry. There were 13 events in 2024. Also various services to members including education, safety, business and legal assistance, and public awareness campaigns regarding relevant issues.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 25-1388632) · Dispute this line
$497Kprogram expense
02

Training seminars and classes provided to members and students. There were few courses and seminars offered in 2024.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 25-1388632) · Dispute this line
$16Kprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$587K
Ln 12
Fees for servicesLn 2g$569K
Other incomeLn 4–11$16K
Investment incomeLn 3$2K
Money outPt IX
$513K
Ln 25
Programscol B$513K
Owns and owesPt X
$729K
net assets · Ln 32
Cash and savingsLn 1–2$555K
Total assetsLn 16$1.2M
LiabilitiesLn 26$475K
PeoplePt VI, VII
12
listed · VII A
PaidVII A1
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$569K
Investment incomeLn 3$2K
Other incomeLn 4–11$16K
Total revenueLn 12$587K
Assets in detailPt X, end of year
CashLn 1$555K
Cash and savings togetherLn 1–2$555K
Prepaid expenses and deferred chargesLn 9$85K
Land, buildings, equipmentLn 10c$564K
Total assetsLn 16$1.2M
LiabilitiesLn 26$475K
Net assetsLn 32$729K
OperationsPt I, VI
EmployeesI 57
VolunteersI 650
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$433K$555K
Land, buildings, equipmentLn 10c$585K$564K
Total assetsLn 16$1.1M$1.2M
LiabilitiesLn 26$439K$475K
Net assetsLn 32$655K$729K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$98K$98K
Other salaries and wagesLn 7$65K$65K
Other employee benefitsLn 9$30K$30K
Payroll taxesLn 10$25K$25K
Accounting feesLn 11c$9K$9K
Lobbying feesLn 11d$18K$18K
Other fees for servicesLn 11g$2K$2K
Advertising and promotionLn 12$1K$1K
Office expensesLn 13$29K$29K
Information technologyLn 14$12K$12K
OccupancyLn 16$34K$34K
Conferences, conventions and meetingsLn 19$14K$14K
InterestLn 20$8K$8K
Depreciation, depletion and amortizationLn 22$21K$21K
InsuranceLn 23$5K$5K
Other expenses (24a–d)Ln 24$135K$135K
All other expensesLn 24e$7K$7K
Total functional expensesLn 25$513K$513K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Nov 10, 2025 $587K$513K$74K$729K 990 PDF
FY2023Filed with the IRS Oct 31, 2024 $510K$492K$18K$655K 990 PDF
FY2022Filed with the IRS Nov 1, 2023 $491K$502K−$10K$637K 990 PDF
FY2021Filed with the IRS Nov 8, 2022 $608K$457K$152K$647K 990 PDF
FY2020Filed with the IRS Nov 3, 2021 $509K$453K$56K$496K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2024 990
Part I · Summary $586,788 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $509,002$568,593
I-10 Investment incomePrior year $1,813$2,096
I-11 Other revenuePrior year −$936$16,099
I-12 Total revenuePrior year $509,879$586,788
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $207,759$217,620
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $283,980$295,137
I-18 Total expensesPrior year $491,739$512,757
I-19 Revenue less expensesPrior year $18,140$74,031
Part VI · Governance 11 of 11 board members independent, 3 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $586,788 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $466,764 · Excluded from tax $101,829$568,593
VIII-3 Investment incomeRelated to mission $2,096$2,096
VIII-8 Net income from fundraising eventsExcluded from tax $16,099$16,099
VIII-12 Total revenueRelated to mission $468,860 · Unrelated business $0 · Excluded from tax $117,928$586,788
Part IX · Statement of functional expenses $512,757 across 17 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $97,500$97,500
IX-7 Other salaries and wagesPrograms $65,003$65,003
IX-9 Other employee benefitsPrograms $29,737$29,737
IX-10 Payroll taxesPrograms $25,380$25,380
IX-11c Accounting feesPrograms $9,250$9,250
IX-11d Lobbying feesPrograms $17,600$17,600
IX-11g Other fees for servicesPrograms $1,621$1,621
IX-12 Advertising and promotionPrograms $1,203$1,203
IX-13 Office expensesPrograms $28,830$28,830
IX-14 Information technologyPrograms $11,761$11,761
IX-16 OccupancyPrograms $34,042$34,042
IX-19 Conferences, conventions and meetingsPrograms $14,383$14,383
IX-20 InterestPrograms $8,117$8,117
IX-22 Depreciation, depletion and amortizationPrograms $21,263$21,263
IX-23 InsurancePrograms $4,614$4,614
IX-24 Other expenses (24a–d)Programs $135,242$135,242
IX-24e All other expensesPrograms $7,211$7,211
IX-25 Total functional expensesPrograms $512,757 · Management $0 · Fundraising $0$512,757
Part X · Balance sheet $1,203,977 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $433,025$554,781
X-9 Prepaid expenses and deferred chargesStart of year $75,312$85,326
X-10c Land, buildings and equipment, netStart of year $585,134$563,870
X-15 Other assetsStart of year $430$0
X-16 Total assetsStart of year $1,093,901$1,203,977
X-17 Accounts payable and accrued expensesStart of year $5,842$6,109
X-25 Other liabilitiesStart of year $432,909$468,687
X-26 Total liabilitiesStart of year $438,751$474,796
X-27 Net assets without donor restrictionsStart of year $620,432$658,788
X-28 Net assets with donor restrictionsStart of year $34,718$70,393
X-32 Total net assets or fund balancesStart of year $655,150$729,181
X-33 Total liabilities and net assetsStart of year $1,093,901$1,203,977
Part XI · Reconciliation of net assets $729,181 net assets at year end
XI-1 Total revenue$586,788
XI-2 Total expenses$512,757
XI-3 Revenue less expenses$74,031
XI-4 Net assets at start of year$655,150
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$729,181

Form 990 e-file FY2024 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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