Associated Builders & Contractors Central Texas Chapter I

Nonprofit profile at a glance

EIN
741870290
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Austin, TX, USA
Phone
5127195263
Rating confidence
Limited

Official website

Reported finances

Revenue
$1,289,677
Expenses
$1,101,037
Assets
$1,472,961
Liabilities
$846,113

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • CRYSTAL SMITH (PRESIDENT & CEO)

Highest reported compensation

  • CRYSTAL SMITH (PRESIDENT & CEO): $175,600 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Based on the merit shop philosophy, abc central Texas helps our members develop people, win work, and deliver that work safely, ethically, and profitably for the betterment of the community.

What it reported doing in 2024

Seminar expenses: abc central Texas offered 150 training courses, webinars, and career development opportunities to its members in 2024. We serve the industry by offering year-round trainings through a variety of delivery methods to serve all of our members wherever they are in their career. Opportunities for members span over craft skills, safety, compliance, leadership, bidding work, and business best practices. These offerings help employers upskill their teams, improve safety performance, and advance careers while supporting a strong, sustainable talent pipeline for the region's commercial construction sector.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 65
  • Accountability: 84
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 14.6%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 1.34; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0.57; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 15.9%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: 28.7% per year; rating input score 100; 89th percentile among comparable filings
  • Revenue growth: 14.5% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: 17.3% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 13 of 13 board members independent · 5 of 8 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $176K · 14 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 13 of 13 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.
  • High — Sustainability: Officer compensation ratio scored 21/100.