Associated Builders & Contractors FY2021 filing

Not tax-deductible

Coconut Creek, FL501(c)(6)Community DevelopmentEIN 59-1216595Revenue $2.1M in FY2021

On file with the IRSabceastflorida.com3730 Coconut Creek Pkwy Ste 200, 33066-1639 · Coconut Creek, FLTax-exempt since Jul 1969

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Abc provides a unified voice for the construction industry, utilizing the merit shop philosophy to deliver profitable work safely and ethically.

$203K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Pay: Part VII

Before you give

FY2021 · 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
1 of 5
filings with a surplus
Average deficit $51K a year · 2% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$203K
to officers and key staff · 12% of spending
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
25 mo
of spending, in cash
Looks good: 25.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1.0M
18% of total assets
Looks good: liabilities are 18% of assets; 50% or less.
Pt X · Ln 26
Independent board members
25
of 25 voting members
Looks good: 25 of 25 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.1M
+44% vs prior year
Spent
$1.7M
To programs
0%
Net assets
$4.6M
By yearFY2020–FY2024
Revenue
$2.1M
FY2021▲ +44%
Revenue by fiscal year
FY2020$1.5M
FY2021$2.1M
FY2022$2.2M
FY2023$2.5M
FY2024$2.8M
Expenses
$1.7M
FY2021▼ -13%
Expenses by fiscal year
FY2020$2.0M
FY2021$1.7M
FY2022$2.3M
FY2023$2.5M
FY2024$2.9M
Net assets
$4.6M
FY2021▲ +8%
Net assets by fiscal year
FY2020$4.2M
FY2021$4.6M
FY2022$4.5M
FY2023$4.5M
FY2024$4.4M

From the FY2021 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 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 Jul 1969.

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

Who runs it and what they're paid

26 people listed on the 990; $203K paid to officers and key staff.

Part VII, Section A · reportable compensation
President &
$202,758Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Directorsecr
$0Pt VII · Sec A
Immediate PA
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Peter Dyga’s $241K as President & is at the 77th percentile of top reported officer pay among 2832 $1–10M community development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Peter Dyga$241,397$231,361$221,354$202,758$193,469

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 →

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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 15aYes

Programs and updates

Advocates for safe, ethical, and profitable construction work through the merit shop philosophy.

Provided by the organization

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2 programs · in their own filed words · FY2021
01

Membership Services

Costs for the development and implementation of the goals of the organization including the establishment of a body recognized by the members of construction industry as a clearinghouse for the accumulation and articulation of construction standards, trends in technical standards and new methods of construction.

Pt IX · col B
02

General Chapter Meetings

Costs associated with carrying out monthly membership meetings whereby general membership participates in and communicates trends and issues in the construction industry.

Pt IX · col B

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$2.1M
Ln 12
Other incomeLn 4–11$1.4M
Gifts and grantsLn 1h$513K
Fees for servicesLn 2g$141K
Money outPt IX
$1.7M
Ln 25
Owns and owesPt X
$4.6M
net assets · Ln 32
Cash and savingsLn 1–2$3.6M
Total assetsLn 16$5.6M
LiabilitiesLn 26$1.0M
PeoplePt VI, VII
26
listed · VII A
PaidVII A1
Voting boardVI 1a25
IndependentVI 1b25
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$513K
Fees for servicesLn 2g$141K
Investment incomeLn 3$34K
Other incomeLn 4–11$1.4M
Gains on assetsLn 7$3K
Total revenueLn 12$2.1M
Assets in detailPt X, end of year
CashLn 1$1.5M
SavingsLn 2$2.0M
Cash and savings togetherLn 1–2$3.6M
InvestmentsLn 11–13$166K
Land, buildings, equipmentLn 10c$1.3M
Total assetsLn 16$5.6M
LiabilitiesLn 26$1.0M
Net assetsLn 32$4.6M
OperationsPt I, VI
EmployeesI 579
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$3.1M$3.6M
InvestmentsLn 11–13$166K$166K
Land, buildings, equipmentLn 10c$1.5M$1.3M
Total assetsLn 16$5.2M$5.6M
LiabilitiesLn 26$962K$1.0M
Net assetsLn 32$4.2M$4.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$442K
Pension plan contributionsLn 8$35K
Payroll taxesLn 10$45K
Accounting feesLn 11c$16K
Lobbying feesLn 11d$152K
Other fees for servicesLn 11g$31K
Advertising and promotionLn 12$106K
Office expensesLn 13$105K
Information technologyLn 14$36K
OccupancyLn 16$37K
TravelLn 17$42
Conferences, conventions and meetingsLn 19$43K
Depreciation, depletion and amortizationLn 22$86K
InsuranceLn 23$50K
Other expenses (24a–d)Ln 24$433K
All other expensesLn 24e$74K
Total functional expensesLn 25$1.7M$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $2.8M$2.9M−$99K$4.4M 990 PDF
FY2023 $2.5M$2.5M−$32K$4.5M 990 PDF
FY2022 $2.2M$2.3M−$76K$4.5M 990 PDF
FY2021 Viewing $2.1M$1.7M$431K$4.6M 990 PDF
FY2020 $1.5M$2.0M−$481K$4.2M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $2,123,045 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $475,218$512,620
I-9 Program service revenuePrior year $34,440$141,154
I-10 Investment incomePrior year $49,147$34,454
I-11 Other revenuePrior year $914,029$1,434,817
I-12 Total revenuePrior year $1,472,834$2,123,045
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $514,739$522,016
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,439,379$1,170,447
I-18 Total expensesPrior year $1,954,118$1,692,463
I-19 Revenue less expensesPrior year −$481,284$430,582
Part VI · Governance 25 of 25 board members independent, no flags
VI-1a Voting members of the governing body25
VI-1b Independent voting members25
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,123,045 across 9 lines filed
Lines not itemized here account for $836,712 of total revenue; see the IRS return.
VIII-1b Membership dues$512,620
VIII-1h Total contributions, gifts and grants$512,620
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $45,647 · Unrelated business $1,625 · Excluded from tax $93,882$141,154
VIII-3 Investment incomeExcluded from tax $31,694$31,694
VIII-6 Net rental income or lossExcluded from tax $169,031$169,031
VIII-7 Net gain or loss on sales of assetsRelated to mission $2,760$2,760
VIII-8 Net income from fundraising eventsExcluded from tax $69,873$155,316
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $273,758$273,758
VIII-12 Total revenueRelated to mission $1,158,877 · Unrelated business $1,625 · Excluded from tax $364,480$2,123,045
Part IX · Statement of functional expenses $1,692,463 across 16 lines filed
IX-7 Other salaries and wages$441,713
IX-8 Pension plan contributions$35,403
IX-10 Payroll taxes$44,900
IX-11c Accounting fees$16,400
IX-11d Lobbying fees$151,771
IX-11g Other fees for services$31,014
IX-12 Advertising and promotion$106,400
IX-13 Office expenses$104,834
IX-14 Information technology$36,042
IX-16 Occupancy$37,339
IX-17 Travel$42
IX-19 Conferences, conventions and meetings$43,383
IX-22 Depreciation, depletion and amortization$85,941
IX-23 Insurance$50,474
IX-24 Other expenses (24a–d)$432,789
IX-24e All other expenses$74,018
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$1,692,463
Part X · Balance sheet $5,621,787 assets, 15 lines filed
Asset lines not itemized here account for $139,530; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $1,186,214$1,547,219
X-2 Savings and temporary cash investmentsStart of year $1,943,629$2,023,924
X-4 Accounts receivableStart of year $42,405$107,079
X-8 Inventories for sale or useStart of year $150,737$245,647
X-9 Prepaid expenses and deferred chargesStart of year $102,600$65,227
X-10c Land, buildings and equipment, netStart of year $1,477,629$1,326,698
X-12 Other securitiesStart of year $166,463$166,463
X-16 Total assetsStart of year $5,202,395$5,621,787
X-17 Accounts payable and accrued expensesStart of year $640,327$621,030
X-19 Deferred revenueStart of year $268,525$358,907
X-25 Other liabilitiesStart of year $53,435$54,572
X-26 Total liabilitiesStart of year $962,287$1,034,509
X-27 Net assets without donor restrictionsStart of year $4,240,108$4,587,278
X-32 Total net assets or fund balancesStart of year $4,240,108$4,587,278
X-33 Total liabilities and net assetsStart of year $5,202,395$5,621,787
Part XI · Reconciliation of net assets $4,587,278 net assets at year end
XI-1 Total revenue$2,123,045
XI-2 Total expenses$1,692,463
XI-3 Revenue less expenses$430,582
XI-4 Net assets at start of year$4,240,108
XI-8 Prior period adjustments−$83,412
XI-10 Net assets at end of year$4,587,278

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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