Associated Builders and Contractors Inc Empire State Ch Apprenticeship and Train

Nonprofit profile at a glance

EIN
886792687
IRS 990 coverage
2023–2024
Forms available
Form 990 2024
Location
East Syracuse, NY, USA
Phone
3152467233
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$523,518
Expenses
$211,155
Assets
$533,057
Liabilities
$0

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Brian Sampson (President)

Highest reported compensation

  • Brian Sampson (President): $304,851 total reported compensation
  • Jeffrey Albert (COO): $223,675 total reported compensation

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

Overview

Mission

Construction training trust is a not-for-profit trust that was organized solely for education purposes, to ensure that local construction standards relating to the quality of work conform with any applicable national codes for the construction industry. Also, the trust was organized to develop a higher degree of occupational efficiency in such industry to improve the grade of such industry's services and products and to promote career opportunities in the construction industry.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Member-benefit provider. The nonprofit used 94% of its reported program spending for member benefits.

The verdict

SUPPORTED - Most voting board members are independent and program spending has grown recently. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 54
  • Accountability: 72
  • Sustainability: 76
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 40.3%; rating input score 40
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 5th 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 59.7%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 2.52; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 29.9% per year; rating input score 100; 90th percentile among comparable filings
  • Revenue growth: 32.6% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 82.9% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 40.3% of revenue deployed · 100% of spending went to programs
  • Governance: 5 of 5 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $211K in reported program spending
  • Leadership: top reported pay $305K · 7 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 13 of 13 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 40/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.