Wall and Ceiling Alliance

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Serve, represent, and promote contracting members in the plaster and drywall industry for all of northern california

Form 990 Part I, line 1, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 27-3579308) · Dispute this line
501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
Run by 24 volunteers and 8 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
The IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
The latest return is for FY2024, 2 tax years back.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $1.9M a year · 28% of revenue · last 5 filings
A surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Pay to officers and key staff
$1.4M
to officers and key staff · 24% of spending
Pay to officers and key staff is 24% of spending.
Part VII, Section A
12.5 mo
of spending, in cash
Plus $15.1M in investments, Pt X · Ln 11–13
12.5 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $31K
2 funders name it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$458K
2% of total assets
Liabilities are 2% of assets.
Pt X · Ln 26
Independent board members
11
of 11 voting members
11 of 11 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$7.0M
+1% vs prior year
Spent
$5.7M
Net assets
$25.2M
By yearFY2020–FY2024
Revenue
$7.0M
FY2024▲ +1%
Tap a bar for its year
Revenue by fiscal year
FY2020$6.9M
FY2021$6.2M
FY2022$6.6M
FY2023$6.9M
FY2024$7.0M
Expenses
$5.7M
FY2024▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2020$3.9M
FY2021$4.0M
FY2022$5.2M
FY2023$5.5M
FY2024$5.7M
Net assets
$25.2M
FY2024▲ +7%
Tap a bar for its year
Net assets by fiscal year
FY2020$18.4M
FY2021$21.0M
FY2022$21.6M
FY2023$23.6M
FY2024$25.2M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Aug 2011.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

16 people listed on the 990; $1.4M paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
$566,979Pt VII · Sec A
Technical Director
$263,758Pt VII · Sec A
Technical Advisor
$220,804Pt VII · Sec A
Director of Marketing & Co
$210,621Pt VII · Sec A
Office Manager
$135,831Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Frank E Nunes’s $567K as CEO is at the 98th percentile of top reported officer pay among 2832 $1–10M community development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 6 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Frank E Nunes$566,979$522,808$460,827$464,213$473,597
Benjamin Duterte$263,758$261,915$237,993$237,334$230,086
Michael L Nonn$220,804$196,934$173,388$166,596$167,331
Carmen Valencia-Castillo$210,621$208,265$197,898$187,298$200,697
Maria Carlomagno$135,831$121,979$108,317$107,400$102,400
Julie Dunaway——$84,450——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Wall and Ceiling Alliance executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Advocates for plaster and drywall contractors across Northern California.

Questions for Wall and Ceiling Alliance

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3 programs · in their own filed words · FY2024
01

Membership services and activities.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 27-3579308) · Dispute this line
Pt IX · Ln 25 · col B
02

Labor relations and negotiations.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 27-3579308) · Dispute this line
Pt IX · Ln 25 · col B
03

Member resources and education.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 27-3579308) · Dispute this line
Pt IX · Ln 25 · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 2 funders$31K
Grants paid · 28 grants · $550K · 2020–2024
Unitemized GrantFY2024$50,000
A Chance in Life INCNY · FY2024$11,500
Unitemized GrantFY2023$85,000
Navy Seal Foundation INCVA · FY2023$15,000
A Chance in Life INCNY · FY2023$10,000
Boy Scouts of AmericaCA · FY2023$6,000
Unitemized GrantFY2022$46,000
Navy Seal Foundation INCVA · FY2022$15,750
A Chance in Life Co NccrcCA · FY2022$10,000
See all 28 grants →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$7.0M
Ln 12
Fees for servicesLn 2g$6.2M
Investment incomeLn 3$585K
Other incomeLn 4–11$121K
Money outPt IX
$5.7M
Ln 25
Owns and owesPt X
$25.2M
net assets · Ln 32
Cash and savingsLn 1–2$5.9M
Total assetsLn 16$25.7M
LiabilitiesLn 26$458K
PeoplePt VI, VII
16
listed · VII A
PaidVII A5
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$105K
Government grantsLn 1e$63K
Fees for servicesLn 2g$6.2M
Investment incomeLn 3$585K
Other incomeLn 4–11$121K
Gains on assetsLn 7$43K
Total revenueLn 12$7.0M
Assets in detailPt X, end of year
CashLn 1$1.1M
SavingsLn 2$4.9M
Cash and savings togetherLn 1–2$5.9M
Accounts receivableLn 4$1.5M
Prepaid expenses and deferred chargesLn 9$27K
Land, buildings, equipmentLn 10c$3.1M
InvestmentsLn 11–13$15.1M
Total assetsLn 16$25.7M
LiabilitiesLn 26$458K
Net assetsLn 32$25.2M
OperationsPt I, VI
EmployeesI 58
VolunteersI 624
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$4.0M$5.9M
InvestmentsLn 11–13$14.4M$15.1M
Land, buildings, equipmentLn 10c$3.1M$3.1M
Total assetsLn 16$24.0M$25.7M
LiabilitiesLn 26$441K$458K
Net assetsLn 32$23.6M$25.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$158K
Grants to domestic individualsLn 2$50K
Pay of officers and key staff (Part IX, line 5)Ln 5$1.3M
Other salaries and wagesLn 7$651K
Pension plan contributionsLn 8$53K
Other employee benefitsLn 9$212K
Payroll taxesLn 10$92K
Legal feesLn 11b$14K
Accounting feesLn 11c$306K
Lobbying feesLn 11d$23K
Investment management feesLn 11f$25K
Other fees for servicesLn 11g$53K
Advertising and promotionLn 12$186K
Office expensesLn 13$236K
Information technologyLn 14$20K
OccupancyLn 16$214K
TravelLn 17$61K
Conferences, conventions and meetingsLn 19$1.1M
Depreciation, depletion and amortizationLn 22$118K
InsuranceLn 23$30K
Other expenses (24a–d)Ln 24$858K
All other expensesLn 24e$8K
Total functional expensesLn 25$5.7M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Nov 17, 2025 $7.0M$5.7M$1.3M$25.2M 990 PDF
FY2023Filed with the IRS Nov 8, 2024 $6.9M$5.5M$1.4M$23.6M 990 PDF
FY2022Filed with the IRS Nov 15, 2023 $6.6M$5.2M$1.4M$21.6M 990 PDF
FY2021Filed with the IRS Nov 8, 2022 $6.2M$4.0M$2.2M$21.0M 990 PDF
FY2020Filed with the IRS Nov 11, 2021 $6.9M$3.9M$3.0M$18.4M 990 PDF

Schedules filed Part IV

A · Public support I · Grants J · Pay O · Explanations
See the full FY2024 990
Part I · Summary $7,011,000 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $168,713$104,727
I-9 Program service revenuePrior year $6,324,390$6,200,079
I-10 Investment incomePrior year $353,403$628,194
I-11 Other revenuePrior year $78,000$78,000
I-12 Total revenuePrior year $6,924,506$7,011,000
I-13 Grants and similar amounts paidPrior year $229,743$208,386
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $2,139,457$2,307,481
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $3,120,064$3,200,814
I-18 Total expensesPrior year $5,489,264$5,716,681
I-19 Revenue less expensesPrior year $1,435,242$1,294,319
Part VI · Governance 11 of 11 board members independent, 1 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $7,011,000 across 8 lines filed
VIII-1e Government grants$62,882
VIII-1f All other contributions, gifts and grants$41,845
VIII-1h Total contributions, gifts and grants$104,727
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $6,200,079$6,200,079
VIII-3 Investment incomeExcluded from tax $585,471$585,471
VIII-7 Net gain or loss on sales of assetsExcluded from tax $42,723$42,723
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $78,000$78,000
VIII-12 Total revenueRelated to mission $6,278,079 · Unrelated business $0 · Excluded from tax $628,194$7,011,000
Part IX · Statement of functional expenses $5,716,681 across 22 lines filed
IX-1 Grants to domestic organizations$158,386
IX-2 Grants to domestic individuals$50,000
IX-5 Pay of officers and key staff (Part IX, line 5)$1,299,482
IX-7 Other salaries and wages$650,877
IX-8 Pension plan contributions$53,245
IX-9 Other employee benefits$211,615
IX-10 Payroll taxes$92,262
IX-11b Legal fees$14,105
IX-11c Accounting fees$305,625
IX-11d Lobbying fees$22,813
IX-11f Investment management fees$24,522
IX-11g Other fees for services$52,952
IX-12 Advertising and promotion$185,987
IX-13 Office expenses$235,549
IX-14 Information technology$20,001
IX-16 Occupancy$214,132
IX-17 Travel$60,972
IX-19 Conferences, conventions and meetings$1,050,688
IX-22 Depreciation, depletion and amortization$117,677
IX-23 Insurance$29,695
IX-24 Other expenses (24a–d)$857,946
IX-24e All other expenses$8,150
IX-25 Total functional expenses$5,716,681
Part X · Balance sheet $25,704,530 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $250,000$1,080,249
X-2 Savings and temporary cash investmentsStart of year $3,790,338$4,864,462
X-4 Accounts receivableStart of year $2,534,375$1,518,125
X-9 Prepaid expenses and deferred chargesStart of year $25,683$27,056
X-10c Land, buildings and equipment, netStart of year $3,053,414$3,076,360
X-11 Publicly traded securitiesStart of year $14,360,890$15,138,278
X-16 Total assetsStart of year $24,014,700$25,704,530
X-17 Accounts payable and accrued expensesStart of year $364,185$413,228
X-23 Secured mortgages and notes payableStart of year $76,512$44,417
X-26 Total liabilitiesStart of year $440,697$457,645
X-27 Net assets without donor restrictionsStart of year $23,574,003$25,246,885
X-32 Total net assets or fund balancesStart of year $23,574,003$25,246,885
X-33 Total liabilities and net assetsStart of year $24,014,700$25,704,530
Part XI · Reconciliation of net assets $25,246,885 net assets at year end
XI-1 Total revenue$7,011,000
XI-2 Total expenses$5,716,681
XI-3 Revenue less expenses$1,294,319
XI-4 Net assets at start of year$23,574,003
XI-5 Net unrealized gains (losses) on investments$378,563
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$25,246,885

Form 990 e-file FY2024 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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