Instruction Construction FY2023 filing

Tax-deductible

Salem, OR501(c)(3)Since 2022EmploymentEIN 88-0602889Revenue $240K in FY2023

On file with the IRSinstructionconstruction.orgPo Box 8394, 97303-0283 · Salem, ORTax-exempt since Mar 2022Publicly supported — 509(a)(2)

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Provide work based training for young adults pursuing a career in the trades. 56 students served with a majority coming form underserved or underrepresented populations in the construction or manufacturing trades. 16 students qualified for a Pre-apprenticeship certificate from BOLI.

501(c)(3) charity; gifts are tax-deductible.
82¢ of each $1 spent went to programs.
$180K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 3
filings with a surplus
Average surplus $30K a year · 12% of revenue · last 3 filings
Worth a look: a surplus in 1 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
82%
of spending
Looks good: 82% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$180K
to officers and key staff · 54% of spending
Concern: pay to officers and key staff is 54% of spending; over 30%.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 4.2 months of spending in cash; 3 or more.
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
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$240K
+8% vs prior year
Spent
$333K
To programs
82%
Net assets
$115K
By yearFY2022–FY2025
Revenue
$240K
FY2023▲ +8%
Tap a bar for its year
Revenue by fiscal year
FY2022$222K
FY2023$240K
FY2024$151K
FY2025$286K
Expenses
$333K
FY2023▲ ×23
Tap a bar for its year
Expenses by fiscal year
FY2022$14K
FY2023$333K
FY2024Not on file
FY2025$312K
Net assets
$115K
FY2023▼ -45%
Tap a bar for its year
Net assets by fiscal year
FY2022$208K
FY2023$115K
FY2024$50K
FY2025$22K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 2022.

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

Where the money goes

82 cents of each dollar spent went to programs.

Program services 82% · $273K Management & general 18% · $60K

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

10 people listed on the 990; $180K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$90,000Pt VII · Sec A
Director of Curriculum
$90,000Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Lawrence M Atkinson’s $105K as Director of Curriculum is at the 84th percentile of top reported officer pay among 1216 $100K–1M employment 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 · 3 named individuals · Part VII

NameFY2025FY2024FY2023
Lawrence M Atkinson$105,450$61,869$90,000
William a Olsen$104,500$55,833$90,000
Melanie S Olsen—$22,641—

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 young adults in construction and manufacturing skills to overcome poverty.

Provided by the organization

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1 program · $167K · in their own filed words · FY2023
01

Two instructors provided over 350 hours of training to help improve students soft & hard skills to prepare them for apprenticeship and trade job applications. The 100 hour courses included tool safety, trade math, plans reading, material knowledge, workplace vocabulary, measuring, budgeting, project management from hard skills.

$167Kprogram expense

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$240K
Ln 12
Gifts and grantsLn 1h$235K
Investment incomeLn 3$4K
Fees for servicesLn 2g$1K
Money outPt IX
$333K
Ln 25
Programscol B$273K
Managementcol C$60K
Owns and owesPt X
$115K
net assets · Ln 32
Cash and savingsLn 1–2$115K
Total assetsLn 16$115K
LiabilitiesLn 26$0
PeoplePt VI, VII
10
listed · VII A
PaidVII A2
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$235K
Government grantsLn 1e$222K
Fees for servicesLn 2g$1K
Investment incomeLn 3$4K
Total revenueLn 12$240K
Assets in detailPt X, end of year
CashLn 1$115K
Cash and savings togetherLn 1–2$115K
Total assetsLn 16$115K
LiabilitiesLn 26$0
Net assetsLn 32$115K
OperationsPt I, VI
EmployeesI 52
VolunteersI 615
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$208K$115K
Total assetsLn 16$208K$115K
LiabilitiesLn 26$0$0
Net assetsLn 32$208K$115K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$139K$118K$21K
Payroll taxesLn 10$61K$48K$13K
Legal feesLn 11b$6K$6K
Accounting feesLn 11c$160$160
Advertising and promotionLn 12$26K$13K$13K
Office expensesLn 13$739$739
Information technologyLn 14$15K$15K$566
TravelLn 17$1K$600$400
InsuranceLn 23$6K$5K$1K
Other expenses (24a–d)Ln 24$72K$69K$3K
All other expensesLn 24e$5K$4K$2K
Total functional expensesLn 25$333K$273K$60K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $286K$312K−$26K$22K 990 PDF
FY2024 $151K$50K 990 PDF
FY2023 Viewing $240K$333K−$93K$115K 990 PDF
FY2022 $222K$14K$208K$208K 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 $240,283 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $222,137$235,137
I-9 Program service revenue$1,300
I-10 Investment income$4,087
I-11 Other revenue−$241
I-12 Total revenuePrior year $222,137$240,283
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$199,957
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $14,290$132,934
I-18 Total expensesPrior year $14,290$332,891
I-19 Revenue less expensesPrior year $207,847−$92,608
Part VI · Governance 10 of 10 board members independent, 4 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
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 $240,283 across 7 lines filed
VIII-1e Government grants$222,137
VIII-1f All other contributions, gifts and grants$13,000
VIII-1h Total contributions, gifts and grants$235,137
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,300$1,300
VIII-3 Investment incomeRelated to mission $4,087$4,087
VIII-8 Net income from fundraising events−$241
VIII-12 Total revenueRelated to mission $5,387$240,283
Part IX · Statement of functional expenses $332,891 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $118,236 · Management $20,827$139,063
IX-10 Payroll taxesPrograms $48,346 · Management $12,548$60,894
IX-11b Legal feesManagement $5,541$5,541
IX-11c Accounting feesManagement $160$160
IX-12 Advertising and promotionPrograms $12,902 · Management $13,345$26,247
IX-13 Office expensesManagement $739$739
IX-14 Information technologyPrograms $14,806 · Management $566$15,372
IX-17 TravelPrograms $600 · Management $400$1,000
IX-23 InsurancePrograms $5,005 · Management $1,190$6,195
IX-24 Other expenses (24a–d)Programs $69,133 · Management $3,287$72,420
IX-24e All other expensesPrograms $3,609 · Management $1,651$5,260
IX-25 Total functional expensesPrograms $272,637 · Management $60,254 · Fundraising $0$332,891
Part X · Balance sheet $115,237 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $207,847$115,237
X-16 Total assetsStart of year $207,847$115,237
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictions$6,357
X-28 Net assets with donor restrictionsStart of year $207,847$108,880
X-32 Total net assets or fund balancesStart of year $207,847$115,237
X-33 Total liabilities and net assetsStart of year $207,847$115,237
Part XI · Reconciliation of net assets $115,237 net assets at year end
XI-1 Total revenue$240,283
XI-2 Total expenses$332,891
XI-3 Revenue less expenses−$92,608
XI-4 Net assets at start of year$207,847
XI-10 Net assets at end of year$115,237

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

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