Top of Virginia Building Association In

Nonprofit profile at a glance

EIN
510241854
IRS 990 coverage
2018–2024
Forms available
Form 990 2024, Form 990-EZ 2014
Location
Chantilly, VA, USA
Phone
5712836312
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$78,687
Expenses
$43,128
Assets
$71,577
Liabilities
$6,269

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

17 people listed

Executive titles in this filing

  • MIKE SANDKUHLER (PRESIDENT)
  • ERIC PATTERSON (VICE PRESIDENT)
  • JACKI BATES (IMMEDIATE PAST PRESIDENT)

People named in this filing

  • SUZANNE CONRAD (DIRECTOR)
  • JERRY JW DOVE (DIRECTOR)
  • MILTON JOHNSON (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide an environment where our members are leaders in our industry, always be responsive to the needs of our members, contribute to the betterment of our community, and provide the importance of the building industry.

What it reported doing in 2024

Provided scholarships and community foundation

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.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. 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: 24
  • Transparency & Controls: 92
  • Accountability: 88
  • Sustainability: 59
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 17.5%; rating input score 18
  • Program expense ratio: 32%; rating input score 32
  • Fundraising efficiency: $3.7 raised per $1 spent on fundraising; rating input score 33; 33rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • 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; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 45.2%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 1.66; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 19; 19th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -9.6% per year; rating input score 0; 29th percentile among comparable filings
  • Revenue growth: 5.6% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 4.7% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 17.5% of revenue deployed · 32% of spending went to programs
  • Governance: 17 of 17 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $14K in reported program spending
  • Leadership: top reported pay $0 · 17 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 6 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • 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 18/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 32/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 33/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 19/100.