Western Wall and Ceiling Contractors Association Inc

Nonprofit profile at a glance

EIN
330359139
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Orange, CA, USA
Phone
7142215520
Rating confidence
Limited

Reported finances

Revenue
$4,989,222
Expenses
$4,301,089
Assets
$17,527,326
Liabilities
$0

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

Leadership & pay

21 people listed

Executive titles in this filing

  • ROBERT KLUGH (PRESIDENT)
  • ANTHONY ROSETTI (VICE PRESIDENT)
  • ALBERT L CARRILLO (CEO)

Highest reported compensation

  • ALBERT L CARRILLO (CEO): $365,979 total reported compensation
  • DARIN LEE COATS (EMPLOYEE): $254,123 total reported compensation
  • NICHOLAS CARRILLO (EMPLOYEE): $235,181 total reported compensation

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

Overview

Mission

Trade association - see below

What it reported doing in 2024

Serve as bargaining entity for wall & ceiling industry with various unions. Includes apprecticeship, trade promotion & servicing of contract grievance procedures.

Operating model

Revenue model
Earned-program. 92% of the money available for current operations came from fees and other program 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: 60
  • Accountability: 69
  • Sustainability: 68
  • Growth: 100

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; 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: 13.8%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 4.08; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 97; 97th percentile among comparable filings
  • Officer compensation ratio: 33.1%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: 7.5% per year; rating input score 100; 53rd percentile among comparable filings
  • Revenue growth: 10.8% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 16.4% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 15 of 15 board members independent · 2 of 8 filing controls reported
  • Programs: 4 filed program accomplishments
  • Leadership: top reported pay $366K · 21 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $128K reported
  • Consistency: 10 of 10 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Accountability: Governance controls: 5 of 7 not reported.
  • High — Sustainability: Officer compensation ratio scored 4/100.