Liabilities / Assets
25th percentile
Higher debt load relative to assets than 25% of similar nonprofits.
Construction Employers Association of Central New York Inc
990 • Fiscal year 2023 • EIN 15-0628807
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.02x
Liabilities / Revenue
32nd percentile
Higher debt load relative to revenue than 32% of similar nonprofits.
Net Margin
63rd percentile
Higher net margin than 63% of similar nonprofits.
Top Officer Pay
83rd percentile
Higher top officer pay than 83% of similar nonprofits.
Top officer pay equals 47.5% of source-year revenue.
Asset Growth
62nd percentile
Faster asset growth than 62% of similar nonprofits.
Revenue Growth
85th percentile
Faster revenue growth than 85% of similar nonprofits.
Balance Sheet
Assets
Up$1,731,283
Up $163,369 (+10%) from 2022
Net Assets
Up$1,694,443
Up $167,730 (+11%) from 2022
Liabilities
Down$36,840
Down $4,361 (-11%) from 2022
Revenue And Expenses
Revenue
Up$539,907
Up $134,907 (+33%) from 2022
Expenses
Up$494,002
Up $80,927 (+20%) from 2022
Net Income
Up$45,905
Up $53,980 (+668%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2023 to Dec 31, 2023
- Signed
- Jul 18, 2024
- Return Version
- 2023v5.1
- Gross Receipts
- $1,127,899
Mission and Program Overview
Mission
Construction industry education and safety training; labor-relations, including collective bargaining and fostering labor-management cooperation among industry employers and organized labor.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $1,233,907 | $1,382,266 | ▲ $148,359 |
| Cash and Non-Interest-Bearing Accounts | $255,035 | $297,821 | ▲ $42,786 |
| Land, Buildings, and Equipment, Net | $43,636 | $33,361 | ▼ $10,275 |
| Accounts Receivable | $18,506 | $16,880 | ▼ $1,626 |
| Prepaid Expenses and Deferred Charges | $16,830 | $955 | ▼ $15,875 |
| Total Assets | $1,567,914 | $1,731,283 | ▲ $163,369 |
| Liabilities | |||
| Other Liabilities | $29,614 | $35,205 | ▲ $5,591 |
| Accounts Payable and Accrued Expenses | $11,587 | $1,635 | ▼ $9,952 |
| Total Liabilities | $41,201 | $36,840 | ▼ $4,361 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,526,713 | $1,694,443 | ▲ $167,730 |
| Total Net Assets Fund Balance | $1,526,713 | $1,694,443 | ▲ $167,730 |
| Total Liabilities and Net Assets / Fund Balance | $1,567,914 | $1,731,283 | ▲ $163,369 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $33,361 | $22,034 | $55,395 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Earl R Hall | Executive Director | PT | $130,894 | $23,099 | $153,993 |
Board Members and Trustees
| Name | Title |
|---|---|
| John Schalk | President, Director |
| Herbert F Darling Iii | 1st VP, Director |
| Jamie Hourigan | Director |
| Lori Lupini | Director |
| Ryan Malone | Director |
| Todd Henderson | Director |
| Todd Macintosh | Director |
| Tim Linck | Secretary, Director |
| Patrick Dimauro | Treasurer, Director |
| Paul Schneid | 2nd VP |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $93,728
- Program Service Revenue
- $333,232
- Investment Income
- $35,452
- Other Revenue
- $77,495
- Change in Net Assets
- $45,905
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $304,890 |
| Other Expenses | $189,112 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $134,354 |
| Other Salaries and Wages | - | - | - | $95,878 |
| Pension Plan Contributions | - | - | - | $33,079 |
| Other Employee Benefits | - | - | - | $26,925 |
| Occupancy | - | - | - | $19,382 |
| Insurance | - | - | - | $16,205 |
| Fees for Services Accounting | - | - | - | $15,420 |
| Payroll Taxes | - | - | - | $14,654 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $12,979 |
| Depreciation Depletion | - | - | - | $10,786 |
| Office Expenses | - | - | - | $8,782 |
| Information Technology | - | - | - | $6,237 |
| Conferences and Meetings | - | - | - | $4,506 |
| Travel | - | - | - | $3,926 |
| Fees for Services Other | - | - | - | $2,418 |
| Other Expenses | - | - | - | $123 |
| Total Functional Expenses | $0 | $0 | $0 | $494,002 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- In-house lobbying only
- Yes
- Subject to proxy tax
- Yes
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Accrued 401(k) Contribution | $33,079 |
| Accrued Vacation | $1,501 |
| Deferred Dues Revenue | $625 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- Yes
- 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
- No
- 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, Part VI, Section A, Line 6
“Members have the right to elect officers of the organization and to approve significant decisions of the governing body.”
Form 990, Part VI, Section A, Line 7A
“All members have the right to vote in the election of officers.”
Form 990, Part VI, Section A, Line 7B
“All members have the right to review and comment on the governing body's actions and decisions and have the right to vote for officers.”
Form 990, Part VI, Section B, Line 11B
“The return preparer e-mails a copy of the preliminary version of the 990 to the executive director who reviews it and may suggest changes which if appropriate will be included in the final version which is e-mailed to all officers for their review prior to filing the return.”
Form 990, Part VI, Section B, Line 12C
“All actual and potential conflicts of interest shall be disclosed by board members to the construction employers association of cny executive committee through the annual disclosure form and/or whenever a conflict arises. The disinterested members of the construction employers association of cny's executive committee shall make a determination as to whether a conflict exists and what subsequent action is appropriate (if any). The executive committee shall inform the board of such determination and action. The board shall retain the right to modify or reverse such determination and action, and shall retain the ultimate enforcement authority with respect to the interpretation and application of this policy.”
Form 990, Part VI, Section B, Line 15A
“The process includes review and approval by the board of directors or compensation committee on an annual basis, using data and other industry relevant information as to comparable compensation for similarly qualified persons in functionally comparable positions at similar organizations. There is contemporaneous documentation and recordkeeping with respect to the deliberations and decisions regarding the compensation arrangement. This process is used to establish the compensation for the executive director and it is reviewed annually.”
Form 990, Part VI, Section C, Line 18
“The organization will make its 990 available upon request.”
Form 990, Part VI, Section C, Line 19
“The organization does not make its governing documents, conflict of interest policy, or financial statements available to the general public.”
Filing and Contact Details
Filer
- Filer Name
- Construction Employers Association
- EIN
- 15-0628807
- Phone
- 3154373717
- Address
- 6563 RIDINGS ROAD, SYRACUSE, NY 13206
Signing Officer
- Name
- Earl R Hall
- Title
- Executive Director
- Phone
- 3154373717
- Signed
- 2024-07-18
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Earl R Hall
- Formed
- 1963
- Legal Domicile
- Ny
- Voting Board Members
- 9
- Independent Board Members
- 9
- Employees
- 3
- Volunteers
- 0
Preparer
- Firm
- Firley Moran Freer & Eassa CPA Pc
- Address
- 125 EAST JEFFERSON STREET SUITE 920, SYRACUSE, NY 13202
- Preparer
- James J Corcoran CPA
- Phone
- 3154727045
Supplemental Narrative
Additional Explanations
FORM 990, PART XII, LINE 2C:
“Joint finance commitee and board of directors assume responsibility for oversight of the review of its financial statements and for selection of an independent accountant.”
Financial Statement Notes
PART X, LINE 2:
“Income taxes: the company is registered as a 501(c)(6) not-for-profit organization under the internal revenue code. As a result, the company is exempt from federal income taxation. The company follows financial accounting standards board ("fasb") accounting standards codification ("asc") topic 740-10, "accounting for uncertainty in income taxes", which clarifies the accounting for uncertainty in income taxes. The company did not recognize any impact under fasb asc topic 740-10 for the years ending december 31, 2023 and 2022. The company could be subject to income tax examinations for its u.s. Federal and state income taxes for the years 2020 through 2023.”
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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/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | 1ST VP, DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | EXECUTIVE DIRECTOR |
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| IRS990/OtherExpensesGrp/TotalAmt | 3 | 123 |
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| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ACCRUED 401(K) CONTRIBUTION |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | DEFERRED DUES REVENUE |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | INCOME TAXES: THE COMPANY IS REGISTERED AS A 501(C)(6) NOT-FOR-PROFIT ORGANIZATION UNDER THE INTERNAL REVENUE CODE. AS A RESULT, THE COMPANY IS EXEMPT FROM FEDERAL INCOME TAXATION. THE COMPANY FOLLOWS FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC 740-10, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES", WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE COMPANY DID NOT RECOGNIZE ANY IMPACT UNDER FASB ASC TOPIC 740-10 FOR THE YEARS ENDING DECEMBER 31, 2023 AND 2022. THE COMPANY COULD BE SUBJECT TO INCOME TAX EXAMINATIONS FOR ITS U.S. FEDERAL AND STATE INCOME TAXES FOR THE YEARS 2020 THROUGH 2023. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MEMBERS HAVE THE RIGHT TO ELECT OFFICERS OF THE ORGANIZATION AND TO APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ALL MEMBERS HAVE THE RIGHT TO VOTE IN THE ELECTION OF OFFICERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ALL MEMBERS HAVE THE RIGHT TO REVIEW AND COMMENT ON THE GOVERNING BODY'S ACTIONS AND DECISIONS AND HAVE THE RIGHT TO VOTE FOR OFFICERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE RETURN PREPARER E-MAILS A COPY OF THE PRELIMINARY VERSION OF THE 990 TO THE EXECUTIVE DIRECTOR WHO REVIEWS IT AND MAY SUGGEST CHANGES WHICH IF APPROPRIATE WILL BE INCLUDED IN THE FINAL VERSION WHICH IS E-MAILED TO ALL OFFICERS FOR THEIR REVIEW PRIOR TO FILING THE RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ALL ACTUAL AND POTENTIAL CONFLICTS OF INTEREST SHALL BE DISCLOSED BY BOARD MEMBERS TO THE CONSTRUCTION EMPLOYERS ASSOCIATION OF CNY EXECUTIVE COMMITTEE THROUGH THE ANNUAL DISCLOSURE FORM AND/OR WHENEVER A CONFLICT ARISES. THE DISINTERESTED MEMBERS OF THE CONSTRUCTION EMPLOYERS ASSOCIATION OF CNY'S EXECUTIVE COMMITTEE SHALL MAKE A DETERMINATION AS TO WHETHER A CONFLICT EXISTS AND WHAT SUBSEQUENT ACTION IS APPROPRIATE (IF ANY). THE EXECUTIVE COMMITTEE SHALL INFORM THE BOARD OF SUCH DETERMINATION AND ACTION. THE BOARD SHALL RETAIN THE RIGHT TO MODIFY OR REVERSE SUCH DETERMINATION AND ACTION, AND SHALL RETAIN THE ULTIMATE ENFORCEMENT AUTHORITY WITH RESPECT TO THE INTERPRETATION AND APPLICATION OF THIS POLICY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE PROCESS INCLUDES REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS OR COMPENSATION COMMITTEE ON AN ANNUAL BASIS, USING DATA AND OTHER INDUSTRY RELEVANT INFORMATION AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILAR ORGANIZATIONS. THERE IS CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. THIS PROCESS IS USED TO ESTABLISH THE COMPENSATION FOR THE EXECUTIVE DIRECTOR AND IT IS REVIEWED ANNUALLY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ORGANIZATION WILL MAKE ITS 990 AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | JOINT FINANCE COMMITEE AND BOARD OF DIRECTORS ASSUME RESPONSIBILITY FOR OVERSIGHT OF THE REVIEW OF ITS FINANCIAL STATEMENTS AND FOR SELECTION OF AN INDEPENDENT ACCOUNTANT. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION C, LINE 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART XII, LINE 2C: |
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| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
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| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 2 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 3 | 0 |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 2 | BUILDING INDUSTRY EMPLOYERS OF NEW YORK STATE INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 3 | CENTRAL NEW YORK SHEET METAL CONTRACTORS ASSOCIATION INC |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(6) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501(C)(6) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 2 | 501(C)(9) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 3 | 501(C)(6) |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | NY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 2 | NY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 3 | NY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | CONSTRUCTION INDUSTRY PROGRAM SERVICES |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | PUBLIC RELATIONS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 2 | ADVOCACY AND SUPPORT OF CONSTRUCTION INDUSTRY EMPLOYERS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 3 | COLLECT AND DISSEMINATE INDUSTRY INFORMATION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 6563 RIDINGS ROAD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 1 | 6563 RIDINGS ROAD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 2 | 6563 RIDINGS ROAD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 3 | 6563 RIDINGS ROAD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | SYRACUSE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 1 | SYRACUSE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 2 | SYRACUSE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 3 | SYRACUSE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 1 | NY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 2 | NY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 3 | NY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 13206 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 1 | 13206 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 2 | 13206 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 3 | 13206 |
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Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $1,731,283
- Liabilities
- $36,840
- Net assets
- $1,694,443
- Revenue
- $539,907
- Expenses
- $494,002
- Net income
- $45,905