Civic Intelligence

Long Island Builders Institute Inc

EIN 11-1524087 • 501(c)6 • Melville, NY

View Organization Page

Profile

The long island builders institute, formed in 1941, is an association of building industry professionals who are dedicated to making long island a better place to live and work by creating a balance between the economy, the environment, and the achievement of the american dream of home ownership in all of our communities.

534 Broadhollow Road Suite 440Melville, NY 11747

www.libi.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

94th percentile

0.77x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

82nd percentile

0.49x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

19th percentile

-6.1%

Higher net margin than 19% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

83rd percentile

$266,500

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 15.3% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

97th percentile

75%

Faster asset growth than 97% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

14th percentile

-11%

Faster revenue growth than 14% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets94th percentile

Assets

Up

$1,103,506

Up $472,288 (+75%) from 2023

Liabilities

Up

$847,057

Up $578,496 (+215%) from 2023

Net Assets

Down

$256,449

Down $106,208 (-29%) from 2023

Operations
Liabilities / Revenue82nd percentileNet Margin19th percentile

Revenue

Down

$1,738,210

Down $204,992 (-11%) from 2023

Expenses

Down

$1,844,418

Down $146,717 (-7.4%) from 2023

Net Income

Down

-$106,208

Down $58,275 (-122%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth97th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2011: $656,579Liabilities 2011: $131,963Net Assets 2011: $524,6162011Assets 2012: $477,248Liabilities 2012: $108,118Net Assets 2012: $369,1302012Assets 2013: $409,118Liabilities 2013: $63,464Net Assets 2013: $345,6542013Assets 2014: $489,566Liabilities 2014: $73,735Net Assets 2014: $415,8312014Assets 2015: $533,983Liabilities 2015: $100,675Net Assets 2015: $433,3082015Assets 2016: $560,624Liabilities 2016: $57,590Net Assets 2016: $503,0342016Assets 2017: $604,360Liabilities 2017: $46,302Net Assets 2017: $558,0582017Assets 2018: $667,663Liabilities 2018: $29,403Net Assets 2018: $638,2602018Assets 2019: $635,648Liabilities 2019: $22,040Net Assets 2019: $613,6082019Assets 2020: $895,619Liabilities 2020: $332,756Net Assets 2020: $562,8632020Assets 2021: $791,681Liabilities 2021: $198,840Net Assets 2021: $592,8412021Assets 2022: $870,852Liabilities 2022: $460,262Net Assets 2022: $410,5902022Assets 2023: $631,218Liabilities 2023: $268,561Net Assets 2023: $362,6572023Assets 2024: $1,103,506Liabilities 2024: $847,057Net Assets 2024: $256,4492024

Highlighted filing

2024

Assets$1,103,506
Liabilities$847,057
Net Assets$256,449
Open 2024 Filing

Operations Trend

Revenue Growth14th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0MRevenue 2011: $923,088Expenses 2011: $932,962Net Income 2011: -$9,8742011Expenses 2012: $1,019,5772012Revenue 2013: $1,037,126Expenses 2013: $1,060,602Net Income 2013: -$23,4762013Revenue 2014: $1,136,834Expenses 2014: $1,066,657Net Income 2014: $70,1772014Revenue 2015: $1,194,009Expenses 2015: $1,176,532Net Income 2015: $17,4772015Revenue 2016: $1,390,034Expenses 2016: $1,320,308Net Income 2016: $69,7262016Revenue 2017: $1,468,500Expenses 2017: $1,413,476Net Income 2017: $55,0242017Revenue 2018: $1,520,590Expenses 2018: $1,440,388Net Income 2018: $80,2022018Revenue 2019: $1,526,449Expenses 2019: $1,551,101Net Income 2019: -$24,6522019Revenue 2020: $1,439,696Expenses 2020: $1,490,441Net Income 2020: -$50,7452020Revenue 2021: $1,652,443Expenses 2021: $1,622,465Net Income 2021: $29,9782021Revenue 2022: $1,730,357Expenses 2022: $1,912,608Net Income 2022: -$182,2512022Revenue 2023: $1,943,202Expenses 2023: $1,991,135Net Income 2023: -$47,9332023Revenue 2024: $1,738,210Expenses 2024: $1,844,418Net Income 2024: -$106,2082024

Highlighted filing

2024

Revenue$1,738,210
Expenses$1,844,418
Net Income-$106,208
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,103,506
Liabilities
$847,057
Net assets
$256,449
Revenue
$1,738,210
Expenses
$1,844,418
Net income
-$106,208
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.85$0.26$1.74$1.84$0.11
2023Detailed filing. Detailed filing data is available for this year.$0.63$0.27$0.36$1.94$1.99$0.05
2022Detailed filing. Detailed filing data is available for this year.$0.87$0.46$0.41$1.73$1.91$0.18
2021Detailed filing. Detailed filing data is available for this year.$0.79$0.20$0.59$1.65$1.62$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.90$0.33$0.56$1.44$1.49$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.64$0.02$0.61$1.53$1.55$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.67$0.03$0.64$1.52$1.44$0.08
2017Detailed filing. Detailed filing data is available for this year.$0.60$0.05$0.56$1.47$1.41$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.56$0.06$0.50$1.39$1.32$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.53$0.10$0.43$1.19$1.18$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.49$0.07$0.42$1.14$1.07$0.07
2013Detailed filing. Detailed filing data is available for this year.$0.41$0.06$0.35$1.04$1.06$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.11$0.37$1.02
2011Summary only. Only limited summary data is available for this year.$0.66$0.13$0.52$0.92$0.93$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 17, 2025
Return Version
2024v5.0
Gross Receipts
$2,401,283
Mission and Program Overview

Mission

The long island builders institute, formed in 1941, is an association of building industry professionals who are dedicated to making long island a better place to live and work by creating a balance between the economy, the environment, and the achievement of the american dream of home ownership in all of our communities.

Trade organization serving the needs of the building industry on long island.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$408,624$221,256▼ $187,368
Investments Other Securities-$118,325-
Accounts Receivable$51,352$77,450▲ $26,098
Cash and Non-Interest-Bearing Accounts$5,611$36,334▲ $30,723
Land, Buildings, and Equipment, Net$58,316$35,425▼ $22,891
Prepaid Expenses and Deferred Charges$10,647$5,333▼ $5,314
Total Assets$631,218$1,103,506▲ $472,288
Other Assets Total$96,668$609,383▲ $512,715
Liabilities
Other Liabilities$96,668$609,383▲ $512,715
Accounts Payable and Accrued Expenses$134,007$137,081▲ $3,074
Deferred Revenue$37,886$100,593▲ $62,707
Total Liabilities$268,561$847,057▲ $578,496
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$362,657$256,449▼ $106,208
Total Net Assets Fund Balance$362,657$256,449▼ $106,208
Total Liabilities and Net Assets / Fund Balance$631,218$1,103,506▲ $472,288

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$18,689$281,630$300,319
Equipment$13,567$6,168$19,735
Leasehold Improvements$3,169$8,084$11,253
Other Assets Org$609,383--
Other Securities$118,325--
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael FlorioCEOFT$252,000$14,500$266,500
Lois FrickeOperations DFT$187,000$21,000$208,000
Lois FrickeOperations Director-$187,000$21,000$208,000

Board Members and Trustees

NameTitle
Vincent CalvosaChairman
Martin DettlingPresident
Paolo Pironi2nd VP
Robert CartelliAssociate VP
Ken AbramiSecretary
Jon WeissTreasurer
Anthony BartoneVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,316,123
Investment Income
$7,094
Other Revenue
$414,993
Change in Net Assets
$-106,208

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,738,210
Total Revenue per Audited Statements
$1,738,210
Total Revenue per Form 990
$1,738,210
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,008,074
Salaries, Compensation, and Employee Benefits$836,344
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$382,478$95,620-$478,098
Current Officers, Directors, Trustees, and Key Employees$201,600$50,400-$252,000
Fees for Services Accounting-$111,698-$111,698
Depreciation Depletion$84,486$21,122-$105,608
All Other Expenses$48,650$53,881-$102,531
Payroll Taxes$40,533$10,133-$50,666
Other Expenses$39,377--$39,377
Pension Plan Contributions$22,944$5,736-$28,680
Travel$21,604$5,401-$27,005
Other Employee Benefits$21,520$5,380-$26,900
Occupancy$20,851$5,213-$26,064
Office Expenses$3,437$16,926-$20,363
Insurance$2,081$8,325-$10,406
Total Functional Expenses$1,454,583$389,835$0$1,844,418

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,844,418
Total Expenses per Audited Statements$1,844,418
Total Expenses per Form 990$1,844,418
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,078,066
Fundraising Direct Expenses$663,073
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Membership Meet$351,855$351,855$206,746$145,109
Golf Outing$284,968$284,968$165,268$119,700
Total Events$1,078,066$1,078,066$663,073$414,993
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Leases Payable$609,383
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“The organization is a membership organization that elects members to the board of directors.”

Form 990, Page 6, Part VI, Line 7A

“The organization is a membership organization that elects members to the board of directors.”

Form 990, Page 6, Part VI, Line 7B

“Members of the organization vote to elect the members of the board of directors.”

Form 990, Page 6, Part VI, Line 11B

“Sent to the board for review. Once approved, it is then sent for signature and filing.”

Form 990, Page 6, Part VI, Line 12C

“The organization maintains a conflict of interest policy in the policies and procedures manual. All employees are urged to keep an open communication with management regarding any issues that may arise.”

Form 990, Page 6, Part VI, Line 15A

“All salary raises are based on cost of percentage living increase and are board approved annually at the budget meeting.”

Form 990, Page 6, Part VI, Line 15B

“All salary raises are based on cost of percentage living increase and are board approved annually at the budget meeting.”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Long Island Builders Institute Inc
EIN
11-1524087
Phone
6312322345
Address
534 BROADHOLLOW ROAD SUITE 440, MELVILLE, NY 11747

Signing Officer

Name
Michael Florio
Title
CEO
Phone
6312322345
Signed
2025-10-17

Organization Details

Principal Officer
Michael Florio
Formed
1941
Legal Domicile
Ny
Voting Board Members
52
Independent Board Members
52
Employees
6
Volunteers
30

Preparer

Firm
Cullen & Danowski Llp
Address
1650 ROUTE 112, PORT JEFFERSON STA, NY 11776-3060
Preparer
Kim Scharf CPA
Phone
6314733400
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The long island builders institute, formed in 1941, is an association of building industry professionals who are dedicated to making long island a better place to live and work by creating a balance between the economy, the environment, and the achievement of the american dream of home ownership in all of our communities.”

Financial Statement Notes

Schedule D, Page 3, Part X

“Libi has not taken an unsubstatiated tax position that would require provision of liability under financial accounting standards board (fasb) accounting standards codification (asc) 740-10 (formerly fin interpretation no. 48), "accounting for uncertainty in income taxes". Under asc 740-10, an organization must recognize the tax benefit associated with tax positions taken for tax return purposes when it is more-likely-than-not that the position will be sustained. Libi does not believe there are any material, uncertain tax positions and, accordingly, has not recognized any liability for unrecognized tax benefit.”

Raw XML AppendixShowing 400 of 512 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0THE LONG ISLAND BUILDERS INSTITUTE, FORMED IN 1941, IS AN ASSOCIATION OF BUILDING INDUSTRY PROFESSIONALS WHO ARE DEDICATED TO MAKING LONG ISLAND A BETTER PLACE TO LIVE AND WORK BY CREATING A BALANCE BETWEEN THE ECONOMY, THE ENVIRONMENT, AND THE ACHIEVEMENT OF THE AMERICAN DREAM OF HOME OWNERSHIP IN ALL OF OUR COMMUNITIES.
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IRS990/ProgSrvcAccomActy2Grp/Desc0WORKERS COMPENSATION INSURANCE PROGRAM - TO PROVIDE WORKERS COMPENSATION INSURANCE COVERAGE ON A GROUP BASIS. INCOME IS CONSIDERED TO BE UNRELATED BUSINESS TAXABLE INCOME AND IS REPORTED ON FORM 990-T.
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OPERATING LEASES - RIGHT OF USE
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0LIBI HAS NOT TAKEN AN UNSUBSTATIATED TAX POSITION THAT WOULD REQUIRE PROVISION OF LIABILITY UNDER FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10 (FORMERLY FIN INTERPRETATION NO. 48), "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES". UNDER ASC 740-10, AN ORGANIZATION MUST RECOGNIZE THE TAX BENEFIT ASSOCIATED WITH TAX POSITIONS TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE-LIKELY-THAN-NOT THAT THE POSITION WILL BE SUSTAINED. LIBI DOES NOT BELIEVE THERE ARE ANY MATERIAL, UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFIT.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MICHAEL FLORIO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1LOIS FRICKE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1OPERATIONS DIRECTOR
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE LONG ISLAND BUILDERS INSTITUTE, FORMED IN 1941, IS AN ASSOCIATION OF BUILDING INDUSTRY PROFESSIONALS WHO ARE DEDICATED TO MAKING LONG ISLAND A BETTER PLACE TO LIVE AND WORK BY CREATING A BALANCE BETWEEN THE ECONOMY, THE ENVIRONMENT, AND THE ACHIEVEMENT OF THE AMERICAN DREAM OF HOME OWNERSHIP IN ALL OF OUR COMMUNITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS A MEMBERSHIP ORGANIZATION THAT ELECTS MEMBERS TO THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION IS A MEMBERSHIP ORGANIZATION THAT ELECTS MEMBERS TO THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS OF THE ORGANIZATION VOTE TO ELECT THE MEMBERS OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SENT TO THE BOARD FOR REVIEW. ONCE APPROVED, IT IS THEN SENT FOR SIGNATURE AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAINTAINS A CONFLICT OF INTEREST POLICY IN THE POLICIES AND PROCEDURES MANUAL. ALL EMPLOYEES ARE URGED TO KEEP AN OPEN COMMUNICATION WITH MANAGEMENT REGARDING ANY ISSUES THAT MAY ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL SALARY RAISES ARE BASED ON COST OF PERCENTAGE LIVING INCREASE AND ARE BOARD APPROVED ANNUALLY AT THE BUDGET MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ALL SALARY RAISES ARE BASED ON COST OF PERCENTAGE LIVING INCREASE AND ARE BOARD APPROVED ANNUALLY AT THE BUDGET MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd4N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0LONG ISLAND HOME BUILDERS CARE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1LONG ISLAND BUILDERS PAC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2LONG ISLAND BUILDERS CARE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3ABLI LIBI PAC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4COALITION FOR LONG ISLAND'S FUTURE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt0DEVELOPMENT CORP
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