Seattle Master Builders Association

Nonprofit profile at a glance

EIN
943070918
IRS 990 coverage
2010–2012
Forms available
Form 990 2012
Location
Bellevue, WA, USA
Phone
4254517920
Rating confidence
Limited
Sector
Chambers of Commerce & Business Leagues

Reported finances

Revenue
$268,616
Expenses
$336,587
Assets
$1,037,223
Liabilities
$155,557

Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

16 people listed

Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the master builders career connection is to prepare students to enter the workforce, promote the awareness of the value of a career in residential construction and attract the future workforce by providing resources which support opportunities in the home building industry.

What it reported doing in 2012

Built green is an environmentally-friendly building program that teaches members about sustainable housing and certifies green building practices in an area of more than 4,000 square miles in the state of Washington. Built green homes are designed to provide homeowners with comfortable, durable, environmentally friendly homes that are cost-effective to own and operate.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 71
  • Accountability: 77
  • Sustainability: 30
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 60th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 99.5%; rating input score 100; 55th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -25.3%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 3.08; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 36.2%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -17.9% per year; rating input score 0; 12th percentile among comparable filings
  • Asset growth: 6.9% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 14 of 14 board members independent · 4 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $174K in reported program spending
  • Leadership: top reported pay $164K · 16 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 9 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 3 filing years from 2010 to 2012
  • Related organizations: 4 filed related-organization links
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Accountability: Governance controls: 5 of 9 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 11/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.