Concrete Masonry Association of California & Nevada
Nonprofit profile at a glance
- EIN
- 951789427
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- Fair Oaks, CA, USA
- Phone
- 9167221700
- Rating
- 58
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $585,762
- Expenses
- $726,623
- Assets
- $574,573
- Liabilities
- $46,764
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
1 person listed
Highest reported compensation
- KURTIS K SIGGARD (Executive Direc): $192,037 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 trade organization
What it reported doing in 2024
Engineering and research: development of standardized codes and design manuals for industry through research programs.
Operating model
- Revenue model
- Earned-program. 76% of the money available for current operations came from fees and other program revenue.
- 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
MIXED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 63
- Transparency & Controls: 60
- Accountability: 69
- Sustainability: 20
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 76.2%; rating input score 76
- Program expense ratio: 61.5%; rating input score 61
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90%; rating input score 90; 5th percentile among comparable filings
- Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- 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: 2 of 8 controls in place; rating input score 25
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -24%; rating input score 8; 8th percentile among comparable filings
- Total-asset coverage ratio: 0.79; rating input score 35; 35th percentile among comparable filings
- Liabilities to assets ratio: 0.08; rating input score 45; 45th percentile among comparable filings
- Officer compensation ratio: 26.4%; rating input score 9; 9th percentile among comparable filings
Growth
- Program expense growth: -0.5% per year; rating input score 0; 16th percentile among comparable filings
- Revenue growth: -1.5% per year; rating input score 0; 10th percentile among comparable filings
- Asset growth: -0.2% per year; rating input score 0; 17th percentile among comparable filings
Details
- Where the money goes: 76.2% of revenue deployed · 61.5% of spending went to programs
- Governance: 9 of 9 board members independent · 2 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $362K in reported program spending
- Leadership: top reported pay $192K · 1 people listed · 1 of 6 pay-setting controls reported
- Consistency: 17 of 18 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes executive pay
- Filing history: 14 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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 — Accountability: Governance controls: 5 of 7 not reported.
- High — Sustainability: Operating margin scored 8/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
- High — Sustainability: Officer compensation ratio scored 9/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 45/100.