Civic Intelligence

Lower Hudson VA Bldg & Construction

EIN 13-3240307 • 501(c)3 • Yorktown Heights, NY

View Organization Page

Profile

To control substance abuse in the construction industry

3505 Hill Boulevard Suite AYorktown Heights, NY 10598

www.lowerhudsonvalleyeap.com

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.10x

Higher debt load relative to assets than 52% of similar nonprofits.

NTEE F • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.11x

Higher debt load relative to revenue than 62% of similar nonprofits.

NTEE F • $500k-$1M nonprofits • Source year 2024

Net Margin

26th percentile

-8.5%

Higher net margin than 26% of similar nonprofits.

NTEE F • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

93rd percentile

$203,729

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 36.7% of source-year revenue.

NTEE F • $500k-$1M nonprofits • Source year 2024

Asset Growth

23rd percentile

-11%

Faster asset growth than 23% of similar nonprofits.

NTEE F • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

32nd percentile

-6.6%

Faster revenue growth than 32% of similar nonprofits.

NTEE F • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Down

$607,074

Down $75,829 (-11%) from 2023

Liabilities

Down

$59,717

Down $28,896 (-33%) from 2023

Net Assets

Down

$547,357

Down $46,933 (-7.9%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin26th percentile

Revenue

Down

$554,820

Down $39,490 (-6.6%) from 2023

Expenses

Up

$601,753

Up $56,874 (+10%) from 2023

Net Income

Down

-$46,933

Down $96,364 (-195%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth23rd percentile

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

$800K$600K$400K$200K$0Assets 2010: $95,970Liabilities 2010: $24,710Net Assets 2010: $71,2602010Assets 2011: $112,758Liabilities 2011: $29,050Net Assets 2011: $83,7082011Assets 2012: $139,960Liabilities 2012: $25,663Net Assets 2012: $114,2972012Assets 2013: $178,512Liabilities 2013: $27,177Net Assets 2013: $151,3352013Assets 2014: $247,755Liabilities 2014: $19,353Net Assets 2014: $228,4022014Assets 2015: $351,893Liabilities 2015: $56,863Net Assets 2015: $295,0302015Assets 2016: $368,385Liabilities 2016: $24,480Net Assets 2016: $343,9052016Assets 2017: $357,032Liabilities 2017: $23,993Net Assets 2017: $333,0392017Assets 2018: $370,265Liabilities 2018: $19,975Net Assets 2018: $350,2902018Assets 2019: $385,861Liabilities 2019: $32,166Net Assets 2019: $353,6952019Assets 2020: $469,917Liabilities 2020: $97,181Net Assets 2020: $372,7362020Assets 2021: $629,776Liabilities 2021: $129,837Net Assets 2021: $499,9392021Assets 2022: $664,376Liabilities 2022: $119,517Net Assets 2022: $544,8592022Assets 2023: $682,903Liabilities 2023: $88,613Net Assets 2023: $594,2902023Assets 2024: $607,074Liabilities 2024: $59,717Net Assets 2024: $547,3572024

Highlighted filing

2024

Assets$607,074
Liabilities$59,717
Net Assets$547,357
Open 2024 Filing

Operations Trend

Revenue Growth32nd percentile

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $384,6062010Expenses 2011: $393,7642011Expenses 2012: $377,1122012Revenue 2013: $426,535Expenses 2013: $389,497Net Income 2013: $37,0382013Revenue 2014: $478,932Expenses 2014: $401,865Net Income 2014: $77,0672014Revenue 2015: $484,586Expenses 2015: $417,958Net Income 2015: $66,6282015Revenue 2016: $495,767Expenses 2016: $446,892Net Income 2016: $48,8752016Revenue 2017: $442,323Expenses 2017: $453,189Net Income 2017: -$10,8662017Revenue 2018: $494,802Expenses 2018: $477,551Net Income 2018: $17,2512018Revenue 2019: $535,849Expenses 2019: $532,444Net Income 2019: $3,4052019Revenue 2020: $534,630Expenses 2020: $515,589Net Income 2020: $19,0412020Revenue 2021: $625,230Expenses 2021: $498,027Net Income 2021: $127,2032021Revenue 2022: $573,901Expenses 2022: $528,981Net Income 2022: $44,9202022Revenue 2023: $594,310Expenses 2023: $544,879Net Income 2023: $49,4312023Revenue 2024: $554,820Expenses 2024: $601,753Net Income 2024: -$46,9332024

Highlighted filing

2024

Revenue$554,820
Expenses$601,753
Net Income-$46,933
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$607,074
Liabilities
$59,717
Net assets
$547,357
Revenue
$554,820
Expenses
$601,753
Net income
-$46,933
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.07$0.60$5.47$5.55$6.02$0.47
2023Detailed filing. Detailed filing data is available for this year.$6.83$0.89$5.94$5.94$5.45$0.49
2022Detailed filing. Detailed filing data is available for this year.$6.64$1.20$5.45$5.74$5.29$0.45
2021Detailed filing. Detailed filing data is available for this year.$6.30$1.30$5.00$6.25$4.98$1.27
2020Detailed filing. Detailed filing data is available for this year.$4.70$0.97$3.73$5.35$5.16$0.19
2019Detailed filing. Detailed filing data is available for this year.$3.86$0.32$3.54$5.36$5.32$0.03
2018Detailed filing. Detailed filing data is available for this year.$3.70$0.20$3.50$4.95$4.78$0.17
2017Detailed filing. Detailed filing data is available for this year.$3.57$0.24$3.33$4.42$4.53$0.11
2016Detailed filing. Detailed filing data is available for this year.$3.68$0.24$3.44$4.96$4.47$0.49
2015Detailed filing. Detailed filing data is available for this year.$3.52$0.57$2.95$4.85$4.18$0.67
2014Detailed filing. Detailed filing data is available for this year.$2.48$0.19$2.28$4.79$4.02$0.77
2013Detailed filing. Detailed filing data is available for this year.$1.79$0.27$1.51$4.27$3.89$0.37
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$0.26$1.14$3.77
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$0.29$0.84$3.94
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.25$0.71$3.85
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 2, 2025
Return Version
2024v5.0
Gross Receipts
$554,820
Mission and Program Overview

Mission

To control substance abuse in the construction industry

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$530,756$446,627▼ $84,129
Cash and Non-Interest-Bearing Accounts$26,210$68,074▲ $41,864
Land, Buildings, and Equipment, Net$58,330$56,529▼ $1,801
Accounts Receivable$48,294$22,757▼ $25,537
Prepaid Expenses and Deferred Charges$8,086$13,087▲ $5,001
Total Assets$682,903$607,074▼ $75,829
Other Assets Total$11,227--
Liabilities
Deferred Revenue$41,459$32,540▼ $8,919
Accounts Payable and Accrued Expenses$19,149$19,575▲ $426
Mortgage Notes Payable Secured by Investment Property$28,005$7,602▼ $20,403
Total Liabilities$88,613$59,717▼ $28,896
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$594,290$547,357▼ $46,933
Total Net Assets Fund Balance$594,290$547,357▼ $46,933
Total Liabilities and Net Assets / Fund Balance$682,903$607,074▼ $75,829

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$14,809$54,851$69,660
Leasehold Improvements$20,986$11,737$32,723
Other Land Buildings$20,734$4,536$25,270
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael W PoppExecutive DiFT$162,983$40,746$203,729
Michael W PoppExecutive Director-$160,983$42,746$203,729
Ashley PuglieseProgram DireFT$95,031$9,503$104,534

Board Members and Trustees

NameTitle
Michael ColomboPresident
Alan SeidmanSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$539,347
Investment Income
$15,473
Other Revenue
$0
Change in Net Assets
$-46,933

Audited Revenue Reconciliation

Revenue per Audited Statements
$554,820
Total Revenue per Audited Statements
$554,820
Total Revenue per Form 990
$554,820
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$438,131
Other Expenses$163,622
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$246,610$61,653-$308,263
Other Salaries and Wages$75,544$18,886-$94,430
Occupancy$35,418$10,229-$45,647
Payroll Taxes$22,235$5,559-$27,794
Office Expenses$11,325$12,328-$23,653
Fees for Services Accounting$17,515--$17,515
Depreciation Depletion$7,889$7,889-$15,778
Travel$11,193$2,535-$13,728
Information Technology$9,050$1,671-$10,721
Pension Plan Contributions$6,115$1,529-$7,644
Other Expenses$15,550$6,529-$6,529
Advertising-$5,386-$5,386
Insurance$3,074$769-$3,843
Fees for Services Legal$1,075--$1,075
Interest-$310-$310
Total Functional Expenses$462,593$139,160$0$601,753

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$601,753
Total Expenses per Audited Statements$601,753
Total Expenses per Form 990$601,753
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Michael W PoppExec DirectorRentNo$39,600
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Page 6, Part VI, Line 2

“Michael w. Popp ashley pugliese exec dir program dir family members”

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

“The federal form 990 is reviewed and approved by the executive director prior to filing with the irs. The form 990 is presented to the board at the final board meeting after filing with the irs and is available upon request by the members of the governing body.”

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

“A comparative analysis is done based on other similar organizations and the compensation is approved by the governing body.”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Lower Hudson Va Bldg & Construction
EIN
13-3240307
Phone
9142456300
Address
3505 HILL BOULEVARD SUITE A, YORKTOWN HEIGHTS, NY 10598

Signing Officer

Name
Michael W Popp
Title
Executive Director
Phone
9142456300
Signed
2025-09-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael W Popp
Formed
1985
Legal Domicile
Ny
Voting Board Members
2
Independent Board Members
2
Employees
3

Preparer

Firm
Rbt Cpas Llp
Address
11 RACQUET RD, NEWBURGH, NY 12550
Preparer
Steven E Howell CPA
Phone
8455679000
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization files an annual form 990 as a tax exempt organization under section 501(c)(3) of the internal revenue code. As such, no federal or new york state taxes are paid by the organization. The organization has been classified as an entity that is not a private foundation within the meaning of section 509(a) and qualifies for deductible contributions as provided in section 170 (b)(1)(a)(vi). With few exceptions, the organization is not subject to income tax examinations by the u.s. Federal, state or local tax authorities for fiscal years prior to 2021.”

Raw XML Appendix396 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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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0539347
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0591266
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IRS990ScheduleA/PublicSupportCY509Pct00.99270
IRS990ScheduleA/PublicSupportPY509Pct00.99610
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt054851
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt069660
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt011737
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt032723
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt020734
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04536
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt025270
IRS990ScheduleD/RevenueSubtotalAmt0554820
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION FILES AN ANNUAL FORM 990 AS A TAX EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. AS SUCH, NO FEDERAL OR NEW YORK STATE TAXES ARE PAID BY THE ORGANIZATION. THE ORGANIZATION HAS BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170 (B)(1)(A)(VI). WITH FEW EXCEPTIONS, THE ORGANIZATION IS NOT SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR FISCAL YEARS PRIOR TO 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalExpensesPerForm990Amt0601753
IRS990ScheduleD/TotalRevenuePerForm990Amt0554820
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0554820
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt040746
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MICHAEL W POPP
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
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IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR RECEIVES AN END OF THE YEAR BONUS THAT RANGES BETWEEN ONE TO TWO TIMES THE EXECUTIVE DIRECTOR'S WEEKLY SALARY. THE EXECUTIVE DIRECTOR EXERCISES DISCRETION WHEN CALCULATING THE AMOUNT OF HIS BONUS AND MAKES THE DETERMINATION BASED ON THE ORGANIZATION'S PROJECTED ACTIVITY FOR THE FOLLOWING YEAR. ONCE THE AMOUNT OF THE BONUS IS DETERMINED, THE BOARD VOTES ON WHETHER TO APPROVE OR DENY THE PAYMENT.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE J, PAGE 1, PART I, LINE 7
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0MICHAEL W POPP
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0EXEC DIRECTOR
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MICHAEL W. POPP ASHLEY PUGLIESE EXEC DIR PROGRAM DIR FAMILY MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FEDERAL FORM 990 IS REVIEWED AND APPROVED BY THE EXECUTIVE DIRECTOR PRIOR TO FILING WITH THE IRS. THE FORM 990 IS PRESENTED TO THE BOARD AT THE FINAL BOARD MEETING AFTER FILING WITH THE IRS AND IS AVAILABLE UPON REQUEST BY THE MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COMPARATIVE ANALYSIS IS DONE BASED ON OTHER SIMILAR ORGANIZATIONS AND THE COMPENSATION IS APPROVED BY THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalAssetsEOYAmt0607074
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IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0139160
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0462593
IRS990/TotalFunctionalExpensesGrp/TotalAmt0601753
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt088613
IRS990/TotalLiabilitiesEOYAmt059717
IRS990/TotalLiabilitiesGrp/BOYAmt088613
IRS990/TotalLiabilitiesGrp/EOYAmt059717
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0594290
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0547357
IRS990/TotalOtherCompensationAmt050249
IRS990/TotalProgramServiceExpensesAmt0462593
IRS990/TotalProgramServiceRevenueAmt0539347
IRS990/TotalReportableCompFromOrgAmt0258014
IRS990/TotalRevenueGrp/ExclusionAmt015473
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0539347
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0554820
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0682903
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0607074
IRS990/TravelGrp/ManagementAndGeneralAmt02535
IRS990/TravelGrp/ProgramServicesAmt011193
IRS990/TravelGrp/TotalAmt013728
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03505 HILL BOULEVARD SUITE A
IRS990/USAddress/CityNm0YORKTOWN HEIGHTS
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd010598
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IRS990/WebsiteAddressTxt0WWW.LOWERHUDSONVALLEYEAP.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL W POPP
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09142456300
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOWER HUDSON VA BLDG & CONSTRUCTION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0TRADES EMPLOYEES ASSISTANCE PROGRAM
ReturnHeader/Filer/BusinessNameControlTxt0LOWE
ReturnHeader/Filer/EIN0133240307
ReturnHeader/Filer/PhoneNum09142456300
ReturnHeader/Filer/USAddress/AddressLine1Txt03505 HILL BOULEVARD SUITE A
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0141604297
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RBT CPAS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt011 RACQUET RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NEWBURGH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd012550
ReturnHeader/PreparerPersonGrp/PhoneNum08455679000
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN E HOWELL CPA
ReturnHeader/ReturnTs02025-11-13T14:57:50-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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