Eastern States Building Officials Federation

Nonprofit profile at a glance

EIN
450843851
IRS 990-EZ coverage
2011–2018
Forms available
Form 990-EZ 2018
Location
Durham, NH, USA
Phone
6034553634
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Business and Industry

Reported finances

Revenue
$58,073
Expenses
$44,735
Assets
$47,842

Source: IRS Form 990-EZ. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • ED CUSATO (PRESIDENT)
  • AUDREY CLINE (VICE PRESIDENT)
  • JEFFREY RICHARDS (2ND VICE PRESIDENT)

People named in this filing

  • ED CUSATO (PRESIDENT)
  • AUDREY CLINE (VICE PRESIDENT)
  • JEFFREY RICHARDS (2ND VICE PRESIDENT)

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

Source: IRS Form 990-EZ. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Disseminate information to membership to enable better interpretation of the law and performance as Code Officals in their jurisdiction

What it reported doing in 2018

The Federation conducts an annual school for its members which provides new procedures of enforcement, construction methods and use of new materials available to the building trades.

Operating model

Revenue model
Earned-program. 97% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 82
  • Sustainability: 58
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73%; rating input score 73
  • Program expense ratio: 94.8%; rating input score 95

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 23%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 1.07; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -0.3% per year; rating input score 0; 49th percentile among comparable filings
  • Revenue growth: 3.2% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 4.4% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: 73% of revenue deployed · 94.8% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $42K in reported program spending
  • Leadership: top reported pay $0 · 16 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 8 filing years from 2011 to 2018
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.