Associated Builders & Contractors Merit Shop Training Program INC FY2020 filing

Tax-deductible

Corp Christi, TX501(c)(3)EmploymentEIN 74-2468098Revenue $5.7M in FY2020

On file with the IRSctccb.org7433 Leopard St, 78409-1904 · Corp Christi, TXTax-exempt since Jan 1989Publicly supported — 509(a)(2)

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The Associated Builders & Contractors Merit Shop Training Program, INC., DBA craft Training center of the coastal bend strives to meet the shared manpower needs of the community, business, and industry by providing education in the crafts for the construction industry. Our goal is to develop craft professionals who are drug free, experienced and capable to work under the highest professional standards.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
$204K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
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
Yes
Donations are tax-deductible
Looks good: the IRS lists 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 surplus $660K a year · 25% 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
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$204K
to officers and key staff · 11% of spending
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
22 mo
of spending, in cash
Looks good: 21.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $330K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$383K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$5.7M
Spent
$1.9M
To programs
85%
Net assets
$7.6M
By yearFY2020–FY2024
Revenue
$5.7M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$5.7M
FY2021$1.7M
FY2022$1.6M
FY2023$2.0M
FY2024$1.9M
Expenses
$1.9M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$1.9M
FY2021$2.0M
FY2022$2.0M
FY2023$1.9M
FY2024$1.8M
Net assets
$7.6M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$7.6M
FY2021$7.2M
FY2022$6.9M
FY2023$7.1M
FY2024$7.1M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 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 Jan 1989.

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

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $1.6M Management & general 15% · $301K

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

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Who runs it and what they're paid

11 people listed on the 990; $204K paid to officers and key staff.

Part VII, Section A · reportable compensation
President
$109,718Pt VII · Sec A
Controller
$94,546Pt VII · Sec A
Secretary/Treasurer
$0Pt VII · Sec A
Member
$0Pt VII · Sec A
Chairman
$0Pt VII · Sec A
Vice-Chairmain
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Patrick Kelly’s $122K as President is at the 44th percentile of top reported officer pay among 1245 $1–10M employment 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 · 4 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Patrick Kelly$121,635$116,679$127,324$52,403—
Allen Law———$56,552$109,718
Janel Wilson$101,116$97,322$104,853$95,513$94,546
Nancy Brown——$93,851——

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 Merit Shop Training Program INC 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Trains skilled construction workers to meet industry needs and professional standards.

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Provided by the organization

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3 programs · $1.6M · in their own filed words · FY2020
01

Training & Education

Tuition, instructor fees, drug testing, and other expenses; abc merit shop is involved in projects with the intent of providing education and training through contributions.

$1.6Mprogram expense
02

Assessments

Abc merit shop pays the cost of assessment and administrative fees for enrollees in the craft skill assessment program from fees & contributions.

$32Kprogram expense
03

Performance Verification

Abc merit shop pays the cost of performance verification expense used for local trade workers from fees & contributions.

$16Kprogram 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 · FY2024
See all 3 funders →

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$5.7M
Ln 12
Gifts and grantsLn 1h$4.8M
Fees for servicesLn 2g$824K
Investment incomeLn 3$58K
Money outPt IX
$1.9M
Ln 25
Programscol B$1.6M
Managementcol C$301K
Owns and owesPt X
$7.6M
net assets · Ln 32
Cash and savingsLn 1–2$3.5M
Total assetsLn 16$7.9M
LiabilitiesLn 26$383K
PeoplePt VI, VII
11
listed · VII A
PaidVII A2
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4.8M
Fees for servicesLn 2g$824K
Investment incomeLn 3$58K
Other incomeLn 4–11$12K
Gains on assetsLn 7$40
Total revenueLn 12$5.7M
Assets in detailPt X, end of year
CashLn 1$308K
SavingsLn 2$3.2M
Cash and savings togetherLn 1–2$3.5M
Land, buildings, equipmentLn 10c$143K
Other assetsLn 15$4.2M
Total assetsLn 16$7.9M
LiabilitiesLn 26$383K
Net assetsLn 32$7.6M
OperationsPt I, VI
EmployeesI 539
VolunteersI 60
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 FY20End FY20
Cash and savingsLn 1–2$3.5M$3.5M
Land, buildings, equipmentLn 10c$165K$143K
Total assetsLn 16$4.0M$7.9M
LiabilitiesLn 26$170K$383K
Net assetsLn 32$3.8M$7.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$204K$116K$88K
Other salaries and wagesLn 7$698K$585K$113K
Payroll taxesLn 10$70K$40K$30K
Accounting feesLn 11c$29K$16K$12K
Advertising and promotionLn 12$12K$12K
OccupancyLn 16$320K$295K$26K
Conferences, conventions and meetingsLn 19$204$116$88
Depreciation, depletion and amortizationLn 22$54K$50K$4K
InsuranceLn 23$105K$97K$8K
Other expenses (24a–d)Ln 24$249K$249K
All other expensesLn 24e$200K$181K$19K
Total functional expensesLn 25$1.9M$1.6M$301K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.9M$1.8M$18K$7.1M 990 PDF
FY2023 $2.0M$1.9M$186K$7.1M 990 PDF
FY2022 $1.6M$2.0M−$354K$6.9M 990 PDF
FY2021 $1.7M$2.0M−$336K$7.2M 990 PDF
FY2020 Viewing $5.7M$1.9M$3.8M$7.6M 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 FY2020 990 (6 parts)
Part I · Summary $5,725,721 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $779,946$4,831,802
I-9 Program service revenuePrior year $944,649$824,317
I-10 Investment incomePrior year $78,377$57,602
I-11 Other revenuePrior year $24,396$12,000
I-12 Total revenuePrior year $1,827,368$5,725,721
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 $912,089$972,641
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $982,062$969,006
I-18 Total expensesPrior year $1,894,151$1,941,647
I-19 Revenue less expensesPrior year −$66,783$3,784,074
Part VI · Governance 9 of 9 board members independent, 1 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-2 Family or business relationship among officers or directorsYes
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 $5,725,721 across 7 lines filed
VIII-1f All other contributions, gifts and grants$4,831,802
VIII-1h Total contributions, gifts and grants$4,831,802
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $824,317$824,317
VIII-3 Investment incomeExcluded from tax $57,562$57,562
VIII-7 Net gain or loss on sales of assetsExcluded from tax $40$40
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $12,000$12,000
VIII-12 Total revenueRelated to mission $836,317 · Unrelated business $0 · Excluded from tax $57,602$5,725,721
Part IX · Statement of functional expenses $1,941,647 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $116,431 · Management $87,833$204,264
IX-7 Other salaries and wagesPrograms $584,651 · Management $113,247$697,898
IX-10 Payroll taxesPrograms $40,173 · Management $30,306$70,479
IX-11c Accounting feesPrograms $16,388 · Management $12,363$28,751
IX-12 Advertising and promotionPrograms $11,601$11,601
IX-16 OccupancyPrograms $294,579 · Management $25,616$320,195
IX-19 Conferences, conventions and meetingsPrograms $116 · Management $88$204
IX-22 Depreciation, depletion and amortizationPrograms $50,077 · Management $4,354$54,431
IX-23 InsurancePrograms $96,687 · Management $8,408$105,095
IX-24 Other expenses (24a–d)Programs $248,856$248,856
IX-24e All other expensesPrograms $181,244 · Management $18,629$199,873
IX-25 Total functional expensesPrograms $1,640,803 · Management $300,844 · Fundraising $0$1,941,647
Part X · Balance sheet $7,948,060 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $311,664$308,419
X-2 Savings and temporary cash investmentsStart of year $3,144,481$3,193,341
X-3 Pledges and grants receivableStart of year $61,449$79,807
X-4 Accounts receivableStart of year $8,473$2,470
X-9 Prepaid expenses and deferred chargesStart of year $15,069$19,124
X-10c Land, buildings and equipment, netStart of year $165,494$142,613
X-15 Other assetsStart of year $244,804$4,202,286
X-16 Total assetsStart of year $3,951,434$7,948,060
X-17 Accounts payable and accrued expensesStart of year $80,511$115,118
X-19 Deferred revenueStart of year $89,965$78,500
X-24 Unsecured notes and loans payableStart of year $0$189,410
X-26 Total liabilitiesStart of year $170,476$383,028
X-27 Net assets without donor restrictionsStart of year $3,474,495$3,280,667
X-28 Net assets with donor restrictionsStart of year $306,463$4,284,365
X-32 Total net assets or fund balancesStart of year $3,780,958$7,565,032
X-33 Total liabilities and net assetsStart of year $3,951,434$7,948,060
Part XI · Reconciliation of net assets $7,565,032 net assets at year end
XI-1 Total revenue$5,725,721
XI-2 Total expenses$1,941,647
XI-3 Revenue less expenses$3,784,074
XI-4 Net assets at start of year$3,780,958
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$7,565,032

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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