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Associated Builders & Contractors INC FY2022 filing

Not tax-deductible

Charleston, WV501(c)(6)Mutual / membership EIN 55-0677947Revenue $559K in FY2022Latest return filed Nov 17, 2025

On file with the IRSabcwv.orgCharleston, WVTax-exempt since Dec 1964

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Trade association

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
31¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average deficit $4K a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
31%
of spending
Concern: 31% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
5 mo
of spending, in cash
Looks good: 4.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $26K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$649K
80% of total assets
Worth a look: liabilities are 80% of assets; over 65%.
Pt X · Ln 26
Independent board members
17
of 17 voting members
Looks good: 17 of 17 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$559K
+4% vs prior year
Spent
$597K
To programs
31%
Net assets
$164K
By yearFY2020–FY2024
Revenue
$559K
FY2022▲ +4%
Tap a bar for its year
Revenue by fiscal year
FY2020$403K
FY2021$535K
FY2022$559K
FY2023$594K
FY2024$584K
Expenses
$597K
FY2022▲ +21%
Tap a bar for its year
Expenses by fiscal year
FY2020$397K
FY2021$495K
FY2022$597K
FY2023$579K
FY2024$628K
Net assets
$164K
FY2022▼ -19%
Tap a bar for its year
Net assets by fiscal year
FY2020$161K
FY2021$202K
FY2022$164K
FY2023$179K
FY2024$158K

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

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

31 cents of each dollar spent went to programs.

Program services 31% · $183K Management & general 69% · $414K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

17 people listed on the 990.

Part VII, Section A · reportable compensation
Hollie Massie
Board Member
$0Pt VII · Sec A
Ryan Boyle
Board Member
$0Pt VII · Sec A
Jason Asbury
Board Member
$0Pt VII · Sec A
Clay White
Board Member
$0Pt VII · Sec A
Tiffany Rogers
Board Member
$0Pt VII · Sec A
Sam Proctor
Board Member
$0Pt VII · Sec A
Jeff Kelly
Board Member
$0Pt VII · Sec A
David Smith
Board Member
$0Pt VII · Sec A
See Associated Builders & Contractors INC 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Associated Builders & Contractors INC is a business league or trade association based in Charleston, WV.

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1 program · $183K · in their own filed words · FY2022
01

Organization provides traditional trade association services plus training for members' employees, safety information, clearing house for bidding information and contractor availability.

$183Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2021
Americans for ProsperityFY2021$26K
Total grants receivedfrom 1 funder$26K

By the numbers

The FY2022 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$559K
Ln 12
Fees for servicesLn 2g$273K
Gifts and grantsLn 1h$259K
Other incomeLn 4–11$26K
Money outPt IX
$597K
Ln 25
Programscol B$183K
Managementcol C$414K
Owns and owesPt X
$164K
net assets · Ln 32
Cash and savingsLn 1–2$230K
Total assetsLn 16$813K
LiabilitiesLn 26$649K
PeoplePt VI, VII
17
listed · VII A
PaidVII A0
Voting boardVI 1a17
IndependentVI 1b17
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$259K
Government grantsLn 1e$52K
Fees for servicesLn 2g$273K
Investment incomeLn 3$140
Other incomeLn 4–11$26K
Total revenueLn 12$559K
Assets in detailPt X, end of year
CashLn 1$230K
Cash and savings togetherLn 1–2$230K
Pledges and grants receivableLn 3$105K
Accounts receivableLn 4$286K
Prepaid expenses and deferred chargesLn 9$33K
Land, buildings, equipmentLn 10c$158K
Total assetsLn 16$813K
LiabilitiesLn 26$649K
Net assetsLn 32$164K
OperationsPt I, VI
EmployeesI 53
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$237K$230K
Land, buildings, equipmentLn 10c$131K$158K
Total assetsLn 16$558K$813K
LiabilitiesLn 26$356K$649K
Net assetsLn 32$202K$164K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$180K$9K$171K
Pension plan contributionsLn 8$10K$10K
Other employee benefitsLn 9$13K$13K
Payroll taxesLn 10$13K$699$12K
Accounting feesLn 11c$7K$7K
Lobbying feesLn 11d$1K$1K
Advertising and promotionLn 12$6K$3K$3K
TravelLn 17$41K$18K$23K
Depreciation, depletion and amortizationLn 22$10K$10K
InsuranceLn 23$60K$60K
Other expenses (24a–d)Ln 24$253K$152K$101K
All other expensesLn 24e$3K$3K
Total functional expensesLn 25$597K$183K$414K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Nov 17, 2025 $584K$628K−$44K$158K 990 PDF
FY2023Filed with the IRS Nov 13, 2024 $594K$579K$15K$179K 990 PDF
FY2022 ViewingFiled with the IRS Oct 30, 2023 $559K$597K−$38K$164K 990 PDF
FY2021Filed with the IRS Nov 15, 2022 $535K$495K$40K$202K 990 PDF
FY2020Filed with the IRS Nov 15, 2021 $403K$397K$6K$161K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $558,714 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $228,521$258,879
I-9 Program service revenuePrior year $283,427$273,392
I-10 Investment incomePrior year $124$140
I-11 Other revenuePrior year $23,380$26,303
I-12 Total revenuePrior year $535,452$558,714
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 $177,609$216,274
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $317,368$380,700
I-18 Total expensesPrior year $494,977$596,974
I-19 Revenue less expensesPrior year $40,475−$38,260
Part VI · Governance 17 of 17 board members independent, 4 to look at
VI-1a Voting members of the governing body17
VI-1b Independent voting members17
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $558,714 across 7 lines filed
VIII-1b Membership dues$206,379
VIII-1e Government grants$52,500
VIII-1h Total contributions, gifts and grants$258,879
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $273,392$273,392
VIII-3 Investment incomeUnrelated business $140$140
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $26,303$26,303
VIII-12 Total revenueRelated to mission $299,695 · Unrelated business $140 · Excluded from tax $0$558,714
Part IX · Statement of functional expenses $596,974 across 12 lines filed
IX-7 Other salaries and wagesPrograms $8,791 · Management $171,168$179,959
IX-8 Pension plan contributionsManagement $10,374$10,374
IX-9 Other employee benefitsManagement $13,116$13,116
IX-10 Payroll taxesPrograms $699 · Management $12,126$12,825
IX-11c Accounting feesManagement $6,890$6,890
IX-11d Lobbying feesPrograms $1,000$1,000
IX-12 Advertising and promotionPrograms $2,563 · Management $3,304$5,867
IX-17 TravelPrograms $17,661 · Management $23,194$40,855
IX-22 Depreciation, depletion and amortizationManagement $10,427$10,427
IX-23 InsuranceManagement $59,578$59,578
IX-24 Other expenses (24a–d)Programs $152,035 · Management $101,184$253,219
IX-24e All other expensesManagement $2,864$2,864
IX-25 Total functional expensesPrograms $182,749 · Management $414,225 · Fundraising $0$596,974
Part X · Balance sheet $812,668 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $237,483$230,466
X-3 Pledges and grants receivable$105,000
X-4 Accounts receivableStart of year $152,107$286,127
X-9 Prepaid expenses and deferred chargesStart of year $37,625$32,837
X-10c Land, buildings and equipment, netStart of year $131,166$158,238
X-16 Total assetsStart of year $558,381$812,668
X-17 Accounts payable and accrued expensesStart of year $46,893$38,134
X-19 Deferred revenueStart of year $277,455$531,255
X-23 Secured mortgages and notes payableStart of year $32,130$79,636
X-26 Total liabilitiesStart of year $356,478$649,025
X-27 Net assets without donor restrictionsStart of year $161,766$124,126
X-28 Net assets with donor restrictionsStart of year $40,137$39,517
X-32 Total net assets or fund balancesStart of year $201,903$163,643
X-33 Total liabilities and net assetsStart of year $558,381$812,668
Part XI · Reconciliation of net assets $163,643 net assets at year end
XI-1 Total revenue$558,714
XI-2 Total expenses$596,974
XI-3 Revenue less expenses−$38,260
XI-4 Net assets at start of year$201,903
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$163,643

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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