The Master's Apprentice Inc

Nonprofit profile at a glance

EIN
462418733
IRS 990 coverage
2014–2025
Forms available
Form 990 2025
Location
Denver, CO, USA
Phone
3038425847
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Delinquency Prevention

Official website

Reported finances

Revenue
$2,025,833
Expenses
$2,060,165
Assets
$2,664,073
Liabilities
$169,030

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

Leadership & pay

10 people listed

Executive titles in this filing

  • JOHN STANFIELD (PRESIDENT)
  • JOHN OLIVER (CEO)

Highest reported compensation

  • JOHN OLIVER (CEO): $153,200 total reported compensation
  • LUIS VILLARREAL (FOUNDER): $70,000 total reported compensation

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

Overview

Mission

The master's apprentice offers six-week prep apprenticeship programs focused on soft skill development, hands-on labs, and career placement support. Our goal is to ensure our students are fully prepared and job- ready for careers in the construction trades industry.

What it reported doing in 2025

Developing and operating one or more private trade apprenticeship programs, schools, and/or other job training programs.

Operating model

Revenue model
Donor-supported. 72% of the money available for current operations came from contributions and gifts.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 65
  • Accountability: 95
  • Sustainability: 33
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79%; rating input score 79
  • Program expense ratio: 76.6%; rating input score 77
  • Fundraising efficiency: $6.52 raised per $1 spent on fundraising; rating input score 21; 21st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: Limited
  • 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: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -1.7%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 1.29; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 56; 56th percentile among comparable filings
  • Officer compensation ratio: 10.8%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 24% per year; rating input score 100; 88th percentile among comparable filings
  • Revenue growth: 23.3% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: 25.5% per year; rating input score 100; 90th percentile among comparable filings

Details

  • Where the money goes: 79% of revenue deployed · 76.6% of spending went to programs
  • Governance: 11 of 11 board members independent · 7 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $1.6M in reported program spending
  • Leadership: top reported pay $153K · 10 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 24 of 24 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 11 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 21/100.
  • High — Sustainability: Operating margin scored 21/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.
  • Review — Sustainability: Liabilities to assets ratio scored 56/100.