Western Ny Masonry Trades Industry Competitiveness Program

Nonprofit profile at a glance

EIN
473520444
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Rochester, NY, USA
Phone
5856410750
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$510,215
Expenses
$244,141
Assets
$1,694,189
Liabilities
$0

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

Leadership & pay

6 people listed

People named in this filing

  • RICHARD WILLIAMSON (UNION TRUSTEE)
  • JASON REQUA (UNION TRUSTEE)
  • FRANK PIETROWSKI (UNION TRUSTEE)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To improve competitiveness of contractors with whom local 3 has a contract and to better coordinate the members of local 3 seeking employment within the local's jurisdiction and the available work.

Operating model

Revenue model
Earned-program. 88% of the money available for current operations came from fees and other program revenue.
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.

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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 51
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 88
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 38.9%; rating input score 39
  • Program expense ratio: 88%; rating input score 88
  • Fundraising efficiency: Limited

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: 52.1%; rating input score 91; 91st percentile among comparable filings
  • Total-asset coverage ratio: 6.94; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: -21.8% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: -15.2% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -6.2% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 38.9% of revenue deployed · 88% of spending went to programs
  • Governance: 6 of 6 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $215K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 13 of 13 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 39/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.