Kentuckiana Construction Users Council

Nonprofit profile at a glance

EIN
237170621
IRS 990 coverage
2016–2024
Forms available
Form 990 2024, Form 990-EZ 2015
Location
Louisville, KY, USA
Phone
5024363148
Rating
52
Verdict
MIXED
Rating confidence
Moderate
Sector
Adult, Continuing Education

Reported finances

Revenue
$13,002
Expenses
$38,828
Assets
$0
Liabilities
$0

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

Leadership & pay

8 people listed

Executive titles in this filing

  • MICHAEL SLADER (EXECUTIVE DIRECTOR)

People named in this filing

  • KEVIN BARTEE (PROGRAM CHAIR)
  • DAVE SIMMONS (VICE-CHAIR)
  • KATRINA SCHROLL (SECRETARY/TREASURER)

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

A. To stimulate the investment of capital to provide more job opportunities in kcuc's geographic area of interest: b. To promote the development of qualified craftsmen through apprenticeship and other training and to assure the availability of skilled manpower: c. To promote safety programs to reduce accidents on construction projects and minimize the loss of wages to employees due to injury: d. To provide a forum for the discussion of mutual problems and the development of clear understanding of contractor responsibilities to owners and owner responsibilities to contractors, as well as their mutual responsibility to the general public: e. To establish and maintain a central body with appropriate facilities to gather and disseminate information: f. To promote programs enhancing safety, quality, productivity, and overall effectiveness of the construction industry: g. To be cognizant of environmental regulations

What it reported doing in 2024

Basic orientation and general industrial safety orientation classes are offered to provide workers with safety information.

Operating model

Revenue model
Earned-program. 100% 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

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 28
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 14
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 40.2%; rating input score 40
  • Program expense ratio: 16.2%; rating input score 16
  • 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; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -198.6%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -8.6% per year; rating input score 0; 31st percentile among comparable filings
  • Revenue growth: -6.6% per year; rating input score 0; 39th percentile among comparable filings
  • Asset growth: -8.7% per year; rating input score 0; 15th percentile among comparable filings

Details

  • Where the money goes: 40.2% of revenue deployed · 16.2% of spending went to programs
  • Governance: 8 of 8 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $6K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 9 filing years from 2016 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 40/100.
  • High — Financial Efficiency: Program expense ratio scored 16/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Sustainability: Operating margin scored 13/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • High — Growth: Asset growth scored 0/100.