National Utility Contractors Assoc of Las Vegas

Nonprofit profile at a glance

EIN
880494026
IRS 990 coverage
2023–2025
Forms available
Form 990 2025, Form 990-EZ 2022
Location
Las Vegas, NV, USA
Phone
7026831074
Rating
38
Verdict
REVIEW
Rating confidence
Moderate
Sector
Professional Societies, Associations

Official website

Reported finances

Revenue
$208,083
Expenses
$126,953
Assets
$253,535
Liabilities
$8,501

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • Harold Lefler (President)
  • Derek Puffer (Vice President)

Highest reported compensation

  • John Condemi (Treasurer): $16,000 total reported compensation
  • Herminia Jones (Administrator former): $15,000 total reported compensation
  • Jennifer Bott (Administrator): $8,021 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

NUCA Las Vegas is a chapter of NUCA National. We are a trade organization that advocates for Underground Utility Contractors. We are a resource for Training. We monitor local and state legislation that affects our industry. We promote our industry to students and encourage them to join the construction Industry.

What it reported doing in 2025

Holiday Party. Our annual Holiday party was held in December. The event is a gathering of our members and families. Generally this event does not make money after expenses. It is funded from Chapter operating funds.

Operating model

Revenue model
Membership-supported. 71% of the money available for current operations came from membership dues.
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

REVIEW - Most voting board members are independent 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: 0
  • Transparency & Controls: 58
  • Accountability: 74
  • Sustainability: 63
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 10th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 20th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 39%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 2; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 30.7%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 24% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 10.4% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 14 of 14 board members independent · 3 of 8 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $16K · 13 people listed
  • Consistency: 32 of 42 current checks pass · 10 findings to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX Advertising column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX CompCurrentOfficersDirectors column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX ConferencesMeetings column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX FeesForServicesLegal column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX GrantsToDomesticIndividuals column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX Insurance column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX PaymentsToAffiliates column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX PayrollTaxes column sum did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.