Associated Builders and Contractors FY2020 filing

Not tax-deductible

Livermore, CA501(c)(6)EIN 94-2331973Revenue $2.5M in FY2020

On file with the IRSabcnorcal.org4577 Las Positas Rd Ste C, 94551-9660 · Livermore, CATax-exempt since Dec 1964

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To promote free enterprise by advancing the merit shop philosophy in the construction industry.

$519K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Pay: Part VII

Before you give

FY2020 · 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
4 of 5
filings with a surplus
Average surplus $189K a year · 6% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Pay to officers and key staff
$519K
to officers and key staff · 23% of spending
Worth a look: pay to officers and key staff is 23% of spending; over 20%.
Pt VII · Sec A
Cash reserves
15 mo
of spending, in cash
Looks good: 15.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1.9M
46% of total assets
Looks good: liabilities are 46% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.5M
Spent
$2.2M
Net assets
$2.2M
By yearFY2020–FY2024
Revenue
$2.5M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$2.5M
FY2021$3.2M
FY2022$3.0M
FY2023$3.5M
FY2024$3.4M
Expenses
$2.2M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$2.2M
FY2021$2.5M
FY2022$2.9M
FY2023$3.4M
FY2024$3.7M
Net assets
$2.2M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$2.2M
FY2021$2.9M
FY2022$2.9M
FY2023$3.0M
FY2024$2.8M

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

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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

Who runs it and what they're paid

18 people listed on the 990; $519K paid to officers and key staff.

Part VII, Section A · reportable compensation
$186,730Pt VII · Sec A
Community & Government Rel
$89,284Pt VII · Sec A
Workforce Development Mana
$74,560Pt VII · Sec A
Vice President
$69,856Pt VII · Sec A
VP Business Development
$52,318Pt VII · Sec A
VP Education & Outreach
$46,683Pt VII · Sec A
Vice Chairman
$0Pt VII · Sec A
Past Chairman
$0Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Michele Daugherty—$89,140$120,699$194,303$186,730
John Morris$180,662————
Drusilla Flores - VP of$129,931————
Drusilla Flores—$128,095———
Deborah Maus—$81,407$105,723——
Mathew Estipona—$104,393———
Nicole Goehring——$89,491$93,618$89,284
Charles Vernocy——$57,987$80,186$69,856

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.

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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

Promotes free enterprise by advancing merit shop principles in construction.

Questions for Associated Builders and Contractors

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Provided by the organization

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2 programs · in their own filed words · FY2020
01

Chapter meetings are held periodically to conduct association business and provide members with a networking opportunity and provide educational opportunities through guest speakers.

Pt IX · col B
02

Seminars covering construction-related topics are being provided for prospective members, community partners, members, and member employees.

Pt IX · col B

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$2.5M
Ln 12
Fees for servicesLn 2g$2.5M
Investment incomeLn 3$13K
Other incomeLn 4–11$1K
Money outPt IX
$2.2M
Ln 25
Owns and owesPt X
$2.2M
net assets · Ln 32
Cash and savingsLn 1–2$2.8M
Total assetsLn 16$4.0M
LiabilitiesLn 26$1.9M
PeoplePt VI, VII
18
listed · VII A
PaidVII A6
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$2.5M
Investment incomeLn 3$13K
Other incomeLn 4–11$1K
Total revenueLn 12$2.5M
Assets in detailPt X, end of year
CashLn 1$1.2M
SavingsLn 2$1.6M
Cash and savings togetherLn 1–2$2.8M
InvestmentsLn 11–13$798K
Land, buildings, equipmentLn 10c$71K
Other assetsLn 15$158K
Total assetsLn 16$4.0M
LiabilitiesLn 26$1.9M
Net assetsLn 32$2.2M
OperationsPt I, VI
EmployeesI 541
VolunteersI 612
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$2.3M$2.8M
InvestmentsLn 11–13$787K$798K
Land, buildings, equipmentLn 10c$61K$71K
Total assetsLn 16$3.6M$4.0M
LiabilitiesLn 26$1.8M$1.9M
Net assetsLn 32$1.8M$2.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$281K
Other salaries and wagesLn 7$700K
Pension plan contributionsLn 8$26K
Other employee benefitsLn 9$87K
Payroll taxesLn 10$73K
Legal feesLn 11b$3K
Accounting feesLn 11c$30K
Lobbying feesLn 11d$37K
Investment management feesLn 11f$5K
Advertising and promotionLn 12$29K
Office expensesLn 13$78K
OccupancyLn 16$43K
TravelLn 17$120
Conferences, conventions and meetingsLn 19$5K
Depreciation, depletion and amortizationLn 22$25K
InsuranceLn 23$17K
Other expenses (24a–d)Ln 24$688K
All other expensesLn 24e$108K
Total functional expensesLn 25$2.2M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $3.4M$3.7M−$225K$2.8M 990 PDF
FY2023 $3.5M$3.4M$17K$3.0M 990 PDF
FY2022 $3.0M$2.9M$132K$2.9M 990 PDF
FY2021 $3.2M$2.5M$709K$2.9M 990 PDF
FY2020 Viewing $2.5M$2.2M$309K$2.2M 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 FY2020 990 (6 parts)
Part I · Summary $2,543,024 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $2,744,896$2,528,243
I-10 Investment incomePrior year $17,249$13,395
I-11 Other revenuePrior year $10,785$1,386
I-12 Total revenuePrior year $2,772,930$2,543,024
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 $1,201,515$1,166,672
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,327,861$1,067,040
I-18 Total expensesPrior year $2,529,376$2,233,712
I-19 Revenue less expensesPrior year $243,554$309,312
Part VI · Governance 12 of 12 board members independent, no flags
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
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 $2,543,024 across 3 lines filed
Lines not itemized here account for $1,386 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,528,243$2,528,243
VIII-3 Investment incomeExcluded from tax $13,395$13,395
VIII-12 Total revenueRelated to mission $2,528,243 · Unrelated business $0 · Excluded from tax $14,781$2,543,024
Part IX · Statement of functional expenses $2,233,712 across 18 lines filed
IX-5 Pay of current officers, directors and key staff$280,941
IX-7 Other salaries and wages$699,869
IX-8 Pension plan contributions$26,012
IX-9 Other employee benefits$86,606
IX-10 Payroll taxes$73,244
IX-11b Legal fees$2,798
IX-11c Accounting fees$30,183
IX-11d Lobbying fees$37,286
IX-11f Investment management fees$5,168
IX-12 Advertising and promotion$28,541
IX-13 Office expenses$77,879
IX-16 Occupancy$42,983
IX-17 Travel$120
IX-19 Conferences, conventions and meetings$4,721
IX-22 Depreciation, depletion and amortization$24,665
IX-23 Insurance$16,797
IX-24 Other expenses (24a–d)$687,645
IX-24e All other expenses$108,254
IX-25 Total functional expenses$2,233,712
Part X · Balance sheet $4,022,634 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $1,517,086$1,223,686
X-2 Savings and temporary cash investmentsStart of year $804,034$1,595,056
X-4 Accounts receivableStart of year $133,712$110,896
X-9 Prepaid expenses and deferred chargesStart of year $15,932$66,914
X-10c Land, buildings and equipment, netStart of year $61,214$70,788
X-11 Publicly traded securitiesStart of year $786,861$797,723
X-15 Other assetsStart of year $291,027$157,571
X-16 Total assetsStart of year $3,609,866$4,022,634
X-17 Accounts payable and accrued expensesStart of year $222,882$228,526
X-19 Deferred revenueStart of year $1,262,901$1,322,007
X-24 Unsecured notes and loans payable$17,874
X-25 Other liabilitiesStart of year $284,572$286,603
X-26 Total liabilitiesStart of year $1,770,355$1,855,010
X-27 Net assets without donor restrictionsStart of year $1,839,511$2,167,624
X-32 Total net assets or fund balancesStart of year $1,839,511$2,167,624
X-33 Total liabilities and net assetsStart of year $3,609,866$4,022,634
Part XI · Reconciliation of net assets $2,167,624 net assets at year end
XI-1 Total revenue$2,543,024
XI-2 Total expenses$2,233,712
XI-3 Revenue less expenses$309,312
XI-4 Net assets at start of year$1,839,511
XI-5 Net unrealized gains (losses) on investments$18,801
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,167,624

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

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