Civic Intelligence

Agcva Educational Foundation

990 • Fiscal year 2023 • EIN 54-1366080

Dec 01, 2022 to Nov 30, 2023 • Filed on Aug 05, 2024

11950 Nuckols RoadGlen Allen, VA 23059

(804) 364-5504

Siviq Scores

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

Liabilities / Assets

74th percentile

0.04x

Higher debt load relative to assets than 74% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

79th percentile

0.05x

Higher debt load relative to revenue than 79% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

97th percentile

87%

Higher net margin than 97% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Assets

$292,981

No earlier filing loaded for comparison.

Net Assets

$280,565

No earlier filing loaded for comparison.

Liabilities

$12,416

No earlier filing loaded for comparison.

Revenue

$226,316

No earlier filing loaded for comparison.

Expenses

$28,666

No earlier filing loaded for comparison.

Net Income

$197,650

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2023: $292,981Liabilities 2023: $12,416Net Assets 2023: $280,5652023Assets 2024: $281,755Liabilities 2024: $0Net Assets 2024: $281,7552024

Highlighted filing

2023

Assets$292,981
Liabilities$12,416
Net Assets$280,565

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0Revenue 2023: $226,316Expenses 2023: $28,666Net Income 2023: $197,6502023Revenue 2024: $40,197Expenses 2024: $39,007Net Income 2024: $1,1902024

Highlighted filing

2023

Revenue$226,316
Expenses$28,666
Net Income$197,650
Jump To
Filing Snapshot
Filing Period
Dec 1, 2022 to Nov 30, 2023
Signed
Aug 5, 2024
Return Version
2022v5.0
Gross Receipts
$226,316
Mission and Program Overview

Mission

Agcva educational foundation is an educational foundation which seeks to support programs and activities throughout the commonwealth designed to attract and train skilled workers in the construction industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$86,969$292,981▲ $206,012
Total Assets$87,915$292,981▲ $205,066
Other Assets Total$946$0▼ $946
Liabilities
Accounts Payable and Accrued Expenses$5,000$8,275▲ $3,275
Other Liabilities$0$4,141▲ $4,141
Total Liabilities$5,000$12,416▲ $7,416
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$69,557$267,207▲ $197,650
Net Assets With Donor Restrictions$13,358$13,358→ $0
Total Net Assets Fund Balance$82,915$280,565▲ $197,650
Total Liabilities and Net Assets / Fund Balance$87,915$292,981▲ $205,066
Compensation and Service Providers

Board Members and Trustees

NameTitle
Arlene LeePresident
Chris ShifflettVice President
Danny LeeDirector
Don SproulDirector
Erin TurnerDirector
Jerry BakerDirector
Kenna SmithDirector
Courtney BakerAssist Admin & Treasurer
Brandon RobinsonCEO-administrator & Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$226,303
Program Service Revenue
$0
Investment Income
$13
Other Revenue
$0
All Other Contributions
$226,303
Change in Net Assets
$197,650

Audited Revenue Reconciliation

Revenue per Audited Statements
$226,316
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$226,316
Total Revenue per Form 990
$226,316
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$21,275
Other Expenses$7,391
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$21,275--$21,275
Other Expenses-$3,791-$3,791
Royalties-$3,600-$3,600
Total Functional Expenses$21,275$7,391$0$28,666

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$28,666
Total Expenses per Audited Statements$28,666
Total Expenses per Form 990$28,666
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Skillsusa VirginiaLeesburg, VA501(c)(3)General Purposes$15,000
Virginia Association of Trade & Industrial EducatorsBedford, VA501(c)(3)General Purposes$1,275
Valley Career and Technical CenterFishersville, VA501(c)(3)General Purposes$1,000
Center for Apprenticeship & Adult Training at New HorizonsHampton, VA501(c)(3)General Purposes$500
Chesterfield Career and Technical CenterChesterfield, VA501(c)(3)General Purposes$500
Goochland High SchoolGoochland, VA501(c)(3)General Purposes$500
Lafayette High SchoolWilliamsburg, VA501(c)(3)General Purposes$500
Page County Technical CenterLuray, VA501(c)(3)General Purposes$500
Pulaski County Cte CenterDublin, VA501(c)(3)General Purposes$500
Roanoke Technical Education CenterRoanoke, VA501(c)(3)General Purposes$500
Triplet Technical InstituteMt Jackson, VA501(c)(3)General Purposes$500
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliate$4,141
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Jerry baker and courtney baker are spouses

Form 990, Part VI, Section A, Line 8B

The organization does not have committees.

Form 990, Part VI, Section B, Line 11B

The form 990 is reviewed by the ceo-administrator & secretary and then distributed to the full board before filing with the irs.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available upon request.

Filing and Contact Details

Filer

Filer Name
Agcva Educational Foundation
EIN
54-1366080
Phone
8043645504
Address
11950 NUCKOLS ROAD, GLEN ALLEN, VA 23059

Signing Officer

Name
Brandon Robinson
Title
Principal Officer
Phone
8043645504
Signed
2024-08-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brandon Robinson
Formed
1986
Legal Domicile
Va
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
9

Preparer

Firm
Keiter Stephens Hurst Gary & Shreaves
Address
4401 DOMINION BLVD, GLEN ALLEN, VA 23060
Preparer
Jayme Mika
Phone
8047470000
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The foundation follows fasb guidance for how uncertain tax positions should be recognized, measured, disclosed and presented in the financial statements. This requires the evaluation of tax positions taken or expected to be taken in the course of preparing the foundation's tax returns to determine whether the tax positions are "more-likely-than-not" of being sustained "when challenged or "when examined" by the applicable tax authority. Tax positions not deemed to meet the more-likely-than-not threshold would be recorded as a tax expense and liability in the current year. Management evaluated the foundation's tax position and concluded that the foundation had taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance. The foundation is no currently under audit by any tax jurisdiction.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION FOLLOWS FASB GUIDANCE FOR HOW UNCERTAIN TAX POSITIONS SHOULD BE RECOGNIZED, MEASURED, DISCLOSED AND PRESENTED IN THE FINANCIAL STATEMENTS. THIS REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE FOUNDATION'S TAX RETURNS TO DETERMINE WHETHER THE TAX POSITIONS ARE "MORE-LIKELY-THAN-NOT" OF BEING SUSTAINED "WHEN CHALLENGED OR "WHEN EXAMINED" BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MEET THE MORE-LIKELY-THAN-NOT THRESHOLD WOULD BE RECORDED AS A TAX EXPENSE AND LIABILITY IN THE CURRENT YEAR. MANAGEMENT EVALUATED THE FOUNDATION'S TAX POSITION AND CONCLUDED THAT THE FOUNDATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. THE FOUNDATION IS NO CURRENTLY UNDER AUDIT BY ANY TAX JURISDICTION.
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IRS990ScheduleI/RecipientTable/CashGrantAmt1500
IRS990ScheduleI/RecipientTable/CashGrantAmt21000
IRS990ScheduleI/RecipientTable/CashGrantAmt3500
IRS990ScheduleI/RecipientTable/CashGrantAmt4500
IRS990ScheduleI/RecipientTable/CashGrantAmt5500
IRS990ScheduleI/RecipientTable/CashGrantAmt6500
IRS990ScheduleI/RecipientTable/CashGrantAmt7500
IRS990ScheduleI/RecipientTable/CashGrantAmt81275
IRS990ScheduleI/RecipientTable/CashGrantAmt9500
IRS990ScheduleI/RecipientTable/CashGrantAmt10500
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc2501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc3501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc4501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc5501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc6501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc7501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc8501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc9501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc10501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt20
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt30
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt40
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt50
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt60
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt70
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt80
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt90
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt100
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0GENERAL PURPOSES
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1GENERAL PURPOSES
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2GENERAL PURPOSES
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3GENERAL PURPOSES
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4GENERAL PURPOSES
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt5GENERAL PURPOSES
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt6GENERAL PURPOSES
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt7GENERAL PURPOSES
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt8GENERAL PURPOSES
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt9GENERAL PURPOSES
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt10GENERAL PURPOSES
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0SKILLSUSA VIRGINIA
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1CENTER FOR APPRENTICESHIP & ADULT TRAINING AT NEW HORIZONS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2VALLEY CAREER AND TECHNICAL CENTER
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3ROANOKE TECHNICAL EDUCATION CENTER
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4GOOCHLAND HIGH SCHOOL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5LAFAYETTE HIGH SCHOOL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt6CHESTERFIELD CAREER AND TECHNICAL CENTER
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt7PULASKI COUNTY CTE CENTER
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt8VIRGINIA ASSOCIATION OF TRADE & INDUSTRIAL EDUCATORS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt9PAGE COUNTY TECHNICAL CENTER
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt10TRIPLET TECHNICAL INSTITUTE
IRS990ScheduleI/RecipientTable/RecipientEIN0520812433
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0673 POTOMAC STATION DR PMB 809
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1520 BUTLER FARM ROAD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt249 HORNET ROAD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt32200 GRANDIN ROAD SW
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt42748 DOGTOWN ROAD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt54460 LONGHILL ROAD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt610101 COURTHOUSE ROAD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt75414 COUGAR TRAIL ROAD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt84066 SCOTTS STORE ROAD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt940 EAGLE WAY
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt106375 S MAIN STREET
IRS990ScheduleI/RecipientTable/USAddress/CityNm0LEESBURG
IRS990ScheduleI/RecipientTable/USAddress/CityNm1HAMPTON
IRS990ScheduleI/RecipientTable/USAddress/CityNm2FISHERSVILLE
IRS990ScheduleI/RecipientTable/USAddress/CityNm3ROANOKE
IRS990ScheduleI/RecipientTable/USAddress/CityNm4GOOCHLAND
IRS990ScheduleI/RecipientTable/USAddress/CityNm5WILLIAMSBURG
IRS990ScheduleI/RecipientTable/USAddress/CityNm6CHESTERFIELD
IRS990ScheduleI/RecipientTable/USAddress/CityNm7DUBLIN
IRS990ScheduleI/RecipientTable/USAddress/CityNm8BEDFORD
IRS990ScheduleI/RecipientTable/USAddress/CityNm9LURAY
IRS990ScheduleI/RecipientTable/USAddress/CityNm10MT JACKSON
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0VA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1VA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2VA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd3VA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd4VA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd5VA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd6VA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd7VA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd8VA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd9VA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd10VA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd020176
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd123666
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd222939
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd324015
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd423063
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd523188
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd623832
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd724084
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd824523
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd922835
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd1022842
IRS990ScheduleI/Total501c3OrgCnt011
IRS990ScheduleI/TotalOtherOrgCnt011
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JERRY BAKER AND COURTNEY BAKER ARE SPOUSES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT HAVE COMMITTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS REVIEWED BY THE CEO-ADMINISTRATOR & SECRETARY AND THEN DISTRIBUTED TO THE FULL BOARD BEFORE FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0ASSOC GENERAL CONTRACTORS OF VA INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0540127639
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0VA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SUPPORT AND EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt011950 NUCKOLS ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0GLEN ALLEN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0VA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd023058
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00

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