Las Vegas Chapter the American Institute of Architects Inc

Nonprofit profile at a glance

EIN
880197993
IRS 990 coverage
2022–2024
Forms available
Form 990 2024
Location
Las Vegas, NV, USA
Phone
7024833838
Rating
38
Verdict
REVIEW
Rating confidence
Moderate
Sector
Chambers of Commerce & Business Leagues

Official website

Reported finances

Revenue
$745,116
Expenses
$611,510
Assets
$1,220,183
Liabilities
$66,834

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

Leadership & pay

12 people listed

Executive titles in this filing

  • TROY MOSER (PRESIDENT)
  • ALEXIA CHEN (PRESIDENT-EL)

Highest reported compensation

  • CARLOS FERNANDEZ (EXECUTIVE DI): $108,000 total reported compensation

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

Overview

Mission

To unite the aia membership in the state of Nevada in fellowship; to engage the public with a unified voice for aia architects in the state of Nevada.

What it reported doing in 2024

To unite the aia membership in southern Nevada in fellowship; to engage the public with a unified voice for aia architects and associate members which inspire and empowers them to elevate our communities

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

REVIEW - The filed numbers largely add up and revenue comfortably covers expenses. 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: 4
  • Transparency & Controls: 90
  • Accountability: 15
  • Sustainability: 62
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0.8%; rating input score 1
  • Program expense ratio: 1%; rating input score 1
  • Fundraising efficiency: $6.87 raised per $1 spent on fundraising; rating input score 26; 26th percentile among comparable filings

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: 16.7%; rating input score 17; 9th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • 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: 17.9%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 2; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 17.7%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: -109.9% per year; rating input score 0; 0th percentile among comparable filings
  • Revenue growth: 0.9% per year; rating input score 100; 18th percentile among comparable filings
  • Asset growth: 16.7% per year; rating input score 100; 76th percentile among comparable filings

Details

  • Where the money goes: 0.8% of revenue deployed · 1% of spending went to programs
  • Governance: 2 of 12 board members independent · 1 of 8 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $108K · 12 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Financial Efficiency: Mission deployment rate scored 1/100.
  • High — Financial Efficiency: Program expense ratio scored 1/100.
  • High — Accountability: Independent voting board scored 17/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 26/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 18/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.