Liabilities / Assets
64th percentile
Higher debt load relative to assets than 64% of similar nonprofits.
Independent Contractors Guild of Wny Inc
EIN 85-2522480 • 501(c)2 • Buffalo, NY
Profile
Addressing workforce shortages in the construction industry is our goal! We are committed to answering the workforce needs of the construction industry by providing well-trained craftsperson's for the workforce.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.05x
Liabilities / Revenue
60th percentile
Higher debt load relative to revenue than 60% of similar nonprofits.
Net Margin
63rd percentile
Higher net margin than 63% of similar nonprofits.
Top Officer Pay
85th percentile
Higher top officer pay than 85% of similar nonprofits.
Top officer pay equals 4.6% of source-year revenue.
Asset Growth
98th percentile
Faster asset growth than 98% of similar nonprofits.
Revenue Growth
Score unavailable
A valid growth rate could not be computed from the available filing history.
Balance Sheet
Assets
Up$45,604
Up $22,386 (+96%) from 2023
Liabilities
Up$2,213
Up $2,213 from 2023
Net Assets
Up$43,391
Up $20,173 (+87%) from 2023
Revenue
Up$156,481
Up $156,481 from 2023
Expenses
Up$135,961
Up $135,961 from 2023
Net Income
Up$20,520
Up $20,520 from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $45,604
- Liabilities
- $2,213
- Net assets
- $43,391
- Revenue
- $156,481
- Expenses
- $135,961
- Net income
- $20,520
| Balance Sheet | Operations | |||||
|---|---|---|---|---|---|---|
| Year | Assets | Liabilities | Net Assets | Revenue | Expenses | Net Income |
| 2024Detailed filing. Detailed filing data is available for this year. | $0.46 | $0.02 | $0.43 | $1.56 | $1.36 | $0.21 |
| 2023Detailed filing. Detailed filing data is available for this year. | $0.23 | $0.00 | $0.23 | $0.00 | $0.00 | $0.00 |
| 2022Detailed filing. Detailed filing data is available for this year. | $0.23 | $0.00 | $0.23 | $1.04 | $0.93 | $0.11 |
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Jun 5, 2025
- Return Version
- 2024v5.1
- Gross Receipts
- $156,481
Mission and Program Overview
Mission
Addressing workforce shortages in the construction industry is our goal! We are committed to answering the workforce needs of the construction industry by providing well-trained craftsperson's for the workforce.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| We are Independent Contractors Guild, a nonprofit NYSDOL registered apprenticeship program that provides a well-trained workforce for industries. We are a member-led Construction Workers Union united by the dedication to build the workforce and improve the lives of workers in the skilled trades. We believe in taking action and providing training that promotes fairness and equality in the construction field. | $0 | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Frank Daniel | President | PT | $7,200 | - | $7,200 |
| Stephen Daniel | Vice President | PT | $2,940 | - | $2,940 |
| Michael Peterson | Director | - | $0 | - | - |
| William Mcclendon | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Independent Contractors Guild of WNY Inc
- EIN
- 85-2522480
- Phone
- 7164643442
- Address
- 45 Hamlin Road, Buffalo, NY 14208
Signing Officer
- Name
- Frank Daniel
- Title
- President
- Phone
- 7167069112
- Signed
- 2025-06-05
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Lancaster Accounting & Tax Service
- Address
- 4982 William Street, Lancaster, NY 14086
- Preparer
- Angela Dussault CPA
- Phone
- 7167170135
Supplemental Narrative
Additional Explanations
Form 990-EZ, Part I, Line 14
“Description: Depreciation. Amount: 24. Description: Other Expenses. Amount: 11,880. Total to Form 990-EZ, line 14: 11,904.”
Form 990-EZ, Part I, Line 16 - Other Expenses
“Description: Promotional items and apparel. Amount: 754. Description: Conferences, Meetings, and Travel. Amount: 471. Description: Equipment Rental. Amount: 45. Description: Directors and officers insurance. Amount: 380. Description: Liability insurance. Amount: 1,872. Description: Miscellaneous. Amount: 774. Description: Office supplies. Amount: 1,339. Description: Software subscriptions. Amount: 270. Description: Website and domain. Amount: 544. Description: Payroll taxes. Amount: 1,700. Description: Small tools and equipment. Amount: 1,350. Description: Classroom materials and shop supplies. Amount: 17,468. Description: Instructor supply reimbursement. Amount: 3,105. Description: Protective clothing. Amount: 14,569. Description: Student materials and supplies. Amount: 32,500. Description: Vehicle repairs Vehicle repairs. Amount: 1,095. Description: Rounding. Amount: 2. Total to Form 990-EZ, line 16: 78,238.”
Form 990-EZ, Part I, Line 20 - Other Changes in Net Assets
“Description: Prior period adjustment. Amount: -347.”
Form 990-EZ, Part II, Line 24 - Other Assets
“Description: Due from affiliate. Beg. of Year Amount: 22,871. End of Year Amount: 22,871. Description: Other Depreciable Assets. Beg. of Year Amount: 0. End of Year Amount: 15,450.”
Form 990-EZ, Part II, Line 26 - Other Liabilities
“Description: Payroll liabilities. Beg. of Year Amount: 0. End of Year Amount: 2,213.”
Raw XML Appendix133 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.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Stephen Daniel |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7164643442 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 45 Hamlin Road |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Buffalo |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 14208 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 347 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 7283 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 20520 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 28265 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 23218 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 45604 |
| IRS990EZ/GrossReceiptsAmt | 0 | 156481 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/LoansToFromOfficersAmt | 0 | 22871 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 1 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 23218 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 43391 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 23218 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 43391 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 11904 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 25.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 25.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 7200 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 2940 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Michael Peterson |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | William Mcclendon |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Frank Daniel |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Stephen Daniel |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Vice President |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 22871 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 38321 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -347 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 78238 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Addressing workforce shortages in the construction industry is our goal! We are committed to answering the workforce needs of the construction industry by providing well-trained craftsperson's for the workforce. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 120 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 156481 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | We are Independent Contractors Guild, a nonprofit NYSDOL registered apprenticeship program that provides a well-trained workforce for industries. We are a member-led Construction Workers Union united by the dedication to build the workforce and improve the lives of workers in the skilled trades. We believe in taking action and providing training that promotes fairness and equality in the construction field. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 17434 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 2213 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 135961 |
| IRS990EZ/TotalRevenueAmt | 0 | 156481 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | https://www.icgofwny.com |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 0 | 22871 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | 0 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt | 0 | Craft Technical Institute Inc |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 0 | 0 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 0 | Payroll |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 0 | 22871 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 0 | Owned by the Board President |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | 0 |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 22871 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Description: Depreciation. Amount: 24. Description: Other Expenses. Amount: 11,880. Total to Form 990-EZ, line 14: 11,904. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Description: Promotional items and apparel. Amount: 754. Description: Conferences, Meetings, and Travel. Amount: 471. Description: Equipment Rental. Amount: 45. Description: Directors and officers insurance. Amount: 380. Description: Liability insurance. Amount: 1,872. Description: Miscellaneous. Amount: 774. Description: Office supplies. Amount: 1,339. Description: Software subscriptions. Amount: 270. Description: Website and domain. Amount: 544. Description: Payroll taxes. Amount: 1,700. Description: Small tools and equipment. Amount: 1,350. Description: Classroom materials and shop supplies. Amount: 17,468. Description: Instructor supply reimbursement. Amount: 3,105. Description: Protective clothing. Amount: 14,569. Description: Student materials and supplies. Amount: 32,500. Description: Vehicle repairs Vehicle repairs. Amount: 1,095. Description: Rounding. Amount: 2. Total to Form 990-EZ, line 16: 78,238. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Description: Prior period adjustment. Amount: -347. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Description: Due from affiliate. Beg. of Year Amount: 22,871. End of Year Amount: 22,871. Description: Other Depreciable Assets. Beg. of Year Amount: 0. End of Year Amount: 15,450. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Description: Payroll liabilities. Beg. of Year Amount: 0. End of Year Amount: 2,213. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Part I, Line 14 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990-EZ, Part I, Line 16 - Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990-EZ, Part I, Line 20 - Other Changes in Net Assets |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990-EZ, Part II, Line 24 - Other Assets |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990-EZ, Part II, Line 26 - Other Liabilities |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Frank Daniel |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7167069112 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-06-05 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Independent Contractors Guild of WNY Inc |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | INDE |
| ReturnHeader/Filer/EIN | 0 | 852522480 |
| ReturnHeader/Filer/PhoneNum | 0 | 7164643442 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 45 Hamlin Road |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Buffalo |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 14208 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 823908697 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Lancaster Accounting & Tax Service |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 4982 William Street |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Lancaster |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 14086 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7167170135 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-06-04 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Angela Dussault CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-06-05T14:09:55-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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