Northern California and Western Nevada Chapter American Concrete Institute

Nonprofit profile at a glance

EIN
946088840
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Elk Grove, CA, USA
Phone
9258081955
Rating
38
Verdict
REVIEW
Rating confidence
Moderate

Official website

Reported finances

Revenue
$913,716
Expenses
$1,038,710
Assets
$550,644
Liabilities
$33,202

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

Leadership & pay

14 people listed

Executive titles in this filing

  • James Ayala (Vice President)
  • PAIGE SILVA (President)
  • MICHAEL SMITH (Vice President)
  • Carolyn Phillips (Past President)
  • Ben Inkster (Past President)

Highest reported compensation

  • MICHELLE CRAIG (Secretary/Treas): $63,937 total reported compensation
  • Roberto Montes (Director): $2,850 total reported compensation

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

Overview

Mission

Provide education and training for the concrete industry.

What it reported doing in 2025

The Chapter is involved in numerous educational and promotional activities for the benefit of the concrete industry. Certification has been a prominent activity since 1984. In 2025, more than 1,500 applicants participated in the Certification programs offered by the Chapter.The Chapter typically holds 10 events during the year, including dinner meetings with interesting industry speakers, a golf classic, and a holiday social event. Student Nights feature topics specifically targeted to Engineering and Concrete Industry Management students. The Chapter sponsors two active ACI student chapters, one at San Jose State University, and the other at California State University Chico, and is currently working with California State University Sacramento Student Chapter in its chartering efforts. Financial support is provided for the students to become certified and/or participate in regional and national concrete competitions.Each fall the Chapter stages its Concrete Construction Awards competition, recognizing outstanding regional projects in seven different categories. In 2015, ACI began an international awards competition, which requires projects to have won in a local chapter awards program to be eligible. The Chapter has submitted winners each year from its Concrete Construction Awards events.

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program revenue.
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 - The filed numbers largely add up and revenue has grown recently. 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: 78
  • Accountability: 53
  • Sustainability: 23
  • 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: 90.9%; rating input score 91; 10th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 69.4%; rating input score 69; 36th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 64.3%; rating input score 64; 16th 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: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -13.7%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 0.53; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 41; 41st percentile among comparable filings
  • Officer compensation ratio: 6.4%; rating input score 47; 47th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 8.4% per year; rating input score 100; 55th percentile among comparable filings
  • Asset growth: 10.3% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 9 of 14 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $64K · 14 people listed
  • Consistency: 13 of 15 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 14 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 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.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Operating margin scored 10/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 41/100.
  • Moderate — Sustainability: Officer compensation ratio scored 47/100.