Civic Intelligence

Lower Hudson VA Bldg & Construction Trades Employees Assistance Program

990 • Fiscal year 2023 • EIN 13-3240307

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 07, 2024

Organization ProfileWWW.LOWERHUDSONVALLEYEAP.COM

View Organization Page

3505 Hill Boulevard Suite AYorktown Heights, NY 10598

(914) 245-6300

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

60th percentile

0.13x

Higher debt load relative to assets than 60% of similar nonprofits.

2023 filings • NTEE F • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

65th percentile

0.15x

Higher debt load relative to revenue than 65% of similar nonprofits.

2023 filings • NTEE F • $500k-$1M nonprofits • Source year 2023

Net Margin

65th percentile

8.3%

Higher net margin than 65% of similar nonprofits.

2023 filings • NTEE F • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

93rd percentile

$199,788

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 33.6% of source-year revenue.

2023 filings • NTEE F • $500k-$1M nonprofits • Source year 2023

Asset Growth

57th percentile

2.8%

Faster asset growth than 57% of similar nonprofits.

2023 filings • NTEE F • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

38th percentile

3.6%

Faster revenue growth than 38% of similar nonprofits.

2023 filings • NTEE F • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$682,903

Up $18,527 (+2.8%) from 2022

Net Assets

Up

$594,290

Up $49,431 (+9.1%) from 2022

Liabilities

Down

$88,613

Down $30,904 (-26%) from 2022

Revenue And Expenses
Liabilities / Revenue65th percentileNet Margin65th percentile

Revenue

Up

$594,310

Up $20,409 (+3.6%) from 2022

Expenses

Up

$544,879

Up $15,898 (+3.0%) from 2022

Net Income

Up

$49,431

Up $4,511 (+10%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth57th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2023

Assets$682,903
Liabilities$88,613
Net Assets$594,290
Open 2023 Filing

Operations Trend

Revenue Growth38th percentile

Revenue, expenses, and net income across loaded years, with this 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

2023

Revenue$594,310
Expenses$544,879
Net Income$49,431
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 7, 2024
Return Version
2023v5.0
Gross Receipts
$594,310
Mission and Program Overview

Mission

To control substance abuse in the construction industry

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$506,306$530,756▲ $24,450
Land, Buildings, and Equipment, Net$50,410$58,330▲ $7,920
Accounts Receivable$77,205$48,294▼ $28,911
Cash and Non-Interest-Bearing Accounts$8,004$26,210▲ $18,206
Prepaid Expenses and Deferred Charges$8,162$8,086▼ $76
Total Assets$664,376$682,903▲ $18,527
Other Assets Total$14,289$11,227▼ $3,062
Liabilities
Deferred Revenue$68,166$41,459▼ $26,707
Mortgage Notes Payable Secured by Investment Property$39,643$28,005▼ $11,638
Accounts Payable and Accrued Expenses$11,708$19,149▲ $7,441
Total Liabilities$119,517$88,613▼ $30,904
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$544,859$594,290▲ $49,431
Total Net Assets Fund Balance$544,859$594,290▲ $49,431
Total Liabilities and Net Assets / Fund Balance$664,376$682,903▲ $18,527

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$20,799$49,091$69,890
Leasehold Improvements$20,884$10,936$31,820
Other Land Buildings$16,647$788$17,435
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael W PoppExecutive DiFT$159,830$39,958$199,788
Michael W PoppExecutive Director-$153,500$46,288$199,788
Ashley PuglieseProgram DireFT$74,965$7,497$82,462

Board Members and Trustees

NameTitle
Michael ColomboPresident
Alan SeidmanSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$591,266
Investment Income
$3,044
Other Revenue
$0
Change in Net Assets
$49,431

Audited Revenue Reconciliation

Revenue per Audited Statements
$594,310
Total Revenue per Audited Statements
$594,310
Total Revenue per Form 990
$594,310
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$394,388
Other Expenses$150,491
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$225,801$56,450-$282,251
Other Salaries and Wages$55,080$13,770-$68,850
Occupancy$34,443$10,409-$44,852
Payroll Taxes$19,255$4,814-$24,069
Pension Plan Contributions$15,374$3,844-$19,218
Fees for Services Accounting$19,135--$19,135
Travel$18,070--$18,070
Office Expenses$9,017$7,245-$16,262
Depreciation Depletion$7,341$7,881-$15,222
Information Technology$4,252$1,514-$5,766
Advertising-$2,725-$2,725
Insurance$2,115$529-$2,644
Interest-$927-$927
Other Expenses$6,756$252-$252
Fees for Services Legal$90--$90
Total Functional Expenses$416,729$128,150$0$544,879

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$544,879
Total Expenses per Audited Statements$544,879
Total Expenses per Form 990$544,879
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$36,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
2024-11-07
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
Vincent J Buono 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). The organization adopted the provisions of accounting principles generally accepted in the united states of america regarding accounting for uncertain tax positions. Management evaluated the organization's tax positions and concluded that the organization had taken no uncertain tax positions that would require adjustment to the financial statements in order to comply with the provisions of this guidance. 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 2020.”

Raw XML Appendix399 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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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). THE ORGANIZATION ADOPTED THE PROVISIONS OF ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REGARDING ACCOUNTING FOR UNCERTAIN TAX POSITIONS. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS IN ORDER TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. 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 2020.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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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.
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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.
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ReturnHeader/BuildTS02024-10-15 13:58:12Z
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ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0TRADES EMPLOYEES ASSISTANCE PROGRAM
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NEWBURGH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd012550
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ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0VINCENT J BUONO CPA
ReturnHeader/ReturnTs02024-11-14T14:53:04-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$682,903
Liabilities
$88,613
Net assets
$594,290
Revenue
$594,310
Expenses
$544,879
Net income
$49,431
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