Construction Employers Contract Admin

Nonprofit profile at a glance

EIN
943225123
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Walnut Creek, CA, USA
Phone
9259300014
Rating
86
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$752,579
Expenses
$745,487
Assets
$71,931
Liabilities
$0

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

Leadership & pay

2 people listed

People named in this filing

  • MICHAEL W WALTON (TRUSTEE)
  • KEVIN KELLY (Trustee)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

The fund (ceca) was established for the purpose of carrying out certain provisions of the collective bargaining agreements between the international union of operating engineers; operative plasterers and cement masons international association of the united states and canada; united brotherhood of carpenters and joiners of america; laborers' international union of north america, afl-cio, the international brotherhood of teamsters, chauffeurs, warehousemen, and helpers of america; and the international association of bridge, structural and ornamental ironworkers and their affiliated district councils and local unions, and designated members of the association of construction employers. An agreement was entered into as of june 15, 2005, for the purpose of carrying out certain provisions of the collective bargaining agreements between the international union of operating engineers and the laborers' international union of north america and their affiliated district councils and local unions

What it reported doing in 2024

Processed and administered grievances and arbitrations and provided information to employers on changes to, and interpretation of Labor Agreements.Provided funding for the maintenance and administration of the operation of the Association of Construction Employers, and funding for labor relations services to the Association of Drilled Shaft Contractors, West Coast Chapter.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Affiliate network. The nonprofit sent 79% of its reported program spending through affiliated organizations.

The verdict

STRONG - 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: 88
  • Transparency & Controls: 90
  • Accountability: 82
  • Sustainability: 40
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.6%; rating input score 99
  • Program expense ratio: 99.5%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • 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: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.9%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 0.1; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 23% per year; rating input score 100; 85th percentile among comparable filings
  • Revenue growth: 8.6% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: 9% per year; rating input score 100; 55th percentile among comparable filings

Details

  • Where the money goes: 98.6% of revenue deployed · 99.5% of spending went to programs
  • Governance: 2 of 2 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 13 of 13 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 13 filed related-organization links
  • 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 39/100.
  • High — Sustainability: Total-asset coverage ratio scored 5/100.