National Flooring Contractors Apprenticeship Program INC

Tax-deductible

Miami, FL501(c)(3)EducationEIN 84-5127230Revenue $230K in FY2023

On file with the IRSnfcap.org223 E Flagler St Ste 502a, 33131-1325 · Miami, FLTax-exempt since Nov 2021Publicly supported — 509(a)(2)

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National Flooring Contractors Apprentice Program Inc., is an organization dedicated in providing the opportunity to apprentices who are interested in starting a career in the flooring industry with the roadmap on getting the right training, job placement, and when completing the program, the apprentice will have the opportunity to start their own flooring company. Our company will focus on collecting monetary donations and training flooring material and tools for training centers around the country where our apprentices will get their certified training. The monetary donations are used to give scholarships for training that apprentices cannot afford, and having to pay staff that will provide the training. In this way, by developing this non-profit platform will make it smoother to increase the number of flooring installers where they flooring industry is currently face a national labor crisis of 180,000 installers.

501(c)(3) charity; gifts are tax-deductible.
42¢ of each $1 spent went to programs.
Run by 16 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2023
latest Form 990
Fine: the latest return is for FY2023, 3 tax years back; within 3 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 2
filings with a surplus
Average deficit $11K a year · 5% of revenue · last 2 filings
Worth a look: a surplus in 1 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
42%
of spending
Concern: 42% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
1 mo
of spending, in cash
Fine: 1.1 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 4 voting members
Concern: none of 4 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$230K
+13% vs prior year
Spent
$261K
To programs
42%
Net assets
$41K
By yearFY2020–FY2023
Revenue
$230K
FY2023▲ +13%
Tap a bar for its year
Revenue by fiscal year
FY2020$0
FY2021$101K
FY2022$204K
FY2023$230K
Expenses
$261K
FY2023▲ +34%
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021Not on file
FY2022$195K
FY2023$261K
Net assets
$41K
FY2023▼ -50%
Tap a bar for its year
Net assets by fiscal year
FY2020$0
FY2021$72K
FY2022$81K
FY2023$41K

From the FY2023 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2023. IRS ruling in Nov 2021.

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

Where the money goes

42 cents of each dollar spent went to programs.

Program services 42% · $111K Management & general 58% · $150K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

4 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
General Counsel
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Gregory Roberts’s $48K as Director of Partnership and Recruitment is at the 39th percentile of top reported officer pay among 1613 $100K–1M education 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 · 1 named individual · Part VII

NameFY2022FY2021
Gregory Roberts$48,000$24,000

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.

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Questions the 990 asks

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

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Trains apprentices for flooring careers, offering job placement and business startup support.

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Provided by the organization

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1 program · $111K · in their own filed words · FY2023
01

National Flooring Contractors Apprentice Program Inc., is an organization dedicated in providing the opportunity to apprentices who are interested in starting a career in the flooring industry with the roadmap on getting the right training, job placement, and when completing the program, the apprentice will have the opportunity to start…

$111Kprogram expense

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$230K
Ln 12
Gifts and grantsLn 1h$230K
Money outPt IX
$261K
Ln 25
Programscol B$111K
Managementcol C$150K
Owns and owesPt X
$41K
net assets · Ln 32
Cash and savingsLn 1–2$25K
Total assetsLn 16$41K
LiabilitiesLn 26$0
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$230K
Gains on assetsLn 7$0
Total revenueLn 12$230K
Assets in detailPt X, end of year
CashLn 1$25K
SavingsLn 2$0
Cash and savings togetherLn 1–2$25K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$16K
Other assetsLn 15$0
Total assetsLn 16$41K
LiabilitiesLn 26$0
Net assetsLn 32$41K
OperationsPt I, VI
EmployeesI 50
VolunteersI 616
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$57K$25K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$24K$16K
Total assetsLn 16$81K$41K
LiabilitiesLn 26$0$0
Net assetsLn 32$81K$41K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$2K$2K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$3K$3K
Accounting feesLn 11c$7K$7K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$879$879
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$2K$2K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$8K$8K
TravelLn 17$75K$75K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$8K$8K
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$143K$109K$34K
All other expensesLn 24e$10K$10K
Total functional expensesLn 25$261K$111K$150K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 Latest Viewing $230K$261K−$30K$41K 990 PDF
FY2022 $204K$195K$9K$81K 990 PDF
FY2021 $101K$72K 990 PDF
FY2020 $0$0 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (6 parts)
Part I · Summary $230,402 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $95,000$230,402
I-9 Program service revenuePrior year $108,850$0
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $203,850$230,402
I-13 Grants and similar amounts paidPrior year $500$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $48,000$1,500
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $146,485$259,377
I-18 Total expensesPrior year $194,985$260,877
I-19 Revenue less expensesPrior year $8,865−$30,475
Part VI · Governance 0 of 4 board members independent, 4 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $230,402 across 8 lines filed
VIII-1f All other contributions, gifts and grants$230,402
VIII-1h Total contributions, gifts and grants$230,402
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenue$230,402
Part IX · Statement of functional expenses $260,877 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $1,500$1,500
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal feesManagement $3,000$3,000
IX-11c Accounting feesManagement $7,359$7,359
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesManagement $879$879
IX-12 Advertising and promotionManagement $1,935$1,935
IX-13 Office expensesManagement $2,165$2,165
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyManagement $8,221$8,221
IX-17 TravelManagement $74,605$74,605
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationManagement $7,621$7,621
IX-23 Insurance$0
IX-24 Other expenses (24a–d)Programs $109,143 · Management $33,989$143,132
IX-24e All other expensesManagement $10,460$10,460
IX-25 Total functional expensesPrograms $110,643 · Management $150,234 · Fundraising $0$260,877
Part X · Balance sheet $40,909 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $57,459$24,714
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $23,816$16,195
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $1$0
X-16 Total assetsStart of year $81,276$40,909
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $81,276$40,909
X-32 Total net assets or fund balancesStart of year $81,276$40,909
X-33 Total liabilities and net assetsStart of year $81,276$40,909
Part XI · Reconciliation of net assets $40,909 net assets at year end
XI-1 Total revenue$230,402
XI-2 Total expenses$260,877
XI-3 Revenue less expenses−$30,475
XI-4 Net assets at start of year$81,276
XI-9 Other changes in net assets−$9,892
XI-10 Net assets at end of year$40,909

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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