The Builders Exchange of Central Ohio

Nonprofit profile at a glance

EIN
314137970
IRS 990 coverage
2009–2023
Forms available
Form 990 2023
Location
Columbus, OH, USA
Phone
6144869521
Rating confidence
Limited

Official website

Reported finances

Revenue
$2,272,002
Expenses
$2,369,106
Assets
$1,889,363
Liabilities
$693,956

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • ERIC BULL (FORMER PRESIDENT)
  • DANIEL GEERS (PRESIDENT)
  • MARY TEBEAU (EXECUTIVE DIRECTOR)

Highest reported compensation

  • MARY TEBEAU (EXECUTIVE DIRECTOR): $254,742 total reported compensation
  • KURT MOSHER (DIRECTOR OF FINANCE): $143,977 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The builders exchange of central Ohio (bx) advances the commercial construction industry as the resource for communication, education, services and recognition. The core purpose of bx is to unify and advance the construction community.

What it reported doing in 2023

The association sponsored various educational programs in order to be a resource for its builders, building supply contractors and associate members to promote the commercial construction industry.

Operating model

Revenue model
Other-operating. 92% of the money available for current operations came from other operating 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

- 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: 83
  • Accountability: 100
  • Sustainability: 25
  • Growth: 60

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; 62nd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -4.3%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 0.8; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: 0.37; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 16.8%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 1.4% per year; rating input score 100; 19th percentile among comparable filings
  • Asset growth: 1.3% per year; rating input score 100; 17th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 11 of 11 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $255K · 12 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 16 of 16 current checks pass
  • Schedules: 6 filed schedules · includes executive pay
  • Filing history: 15 filing years from 2009 to 2023
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 — Sustainability: Operating margin scored 23/100.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.