MASSACHUSETTS BUILDING CONGRESS INC (EIN 042127289) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1950

Legal Domicile

Principal Officer

MICHELLE HOPSON

Phone

9789219222

Tax Period

2023-01-01 to 2023-12-31

MASSACHUSETTS BUILDING CONGRESS INC, founded in 1950, is a small nonprofit that reported $135K in total revenue in fiscal year 2023. Revenue decreased 11% compared to the prior year. Expenses of $148K exceeded revenue, resulting in a 10% operating deficit.

Mission

MASSACHUSETTS BUILDING CONGRESS, INC.'S MISSION IS TO UNITE INDIVIDUALS, FIRMS, CORPORATIONS AND ASSOCIATIONS ENGAGED IN THE BUILDING AND CONSTRUCTION INDUSTRY SO AS TO PROMOTE THE GENERAL WELFARE OF THE INDUSTRY, AS WELL AS ENHANCE ITS SERVICE TO THE PUBLIC THROUGH UNITY, COOPERATIVE ACTIVITY AND EFFORT.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $9,000

Program Service Revenue $0

Investment Income $0

Other Revenue $125,538

TOTAL REVENUE $134,538

Expense Breakdown

Grants Paid $0

Salaries & Benefits $82,386

Fundraising Expenses $0

Program Expenses $75,128

Other Expenses $65,713

TOTAL EXPENSES $148,099

Year-over-Year Comparison

	2023	2022	Change
Revenue	$134,538	$151,417	-0.1%
Expenses	$148,099	$156,716	-0.1%
Net Income	$-13,561	$-5,299	+1.6%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

$63,648

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ROCCO DERRIGO	BOARD OF DIRECTORS	0.50	Director	$0	$0	$0
RICHARD LAMPMAN	BOARD OF DIRECTORS	0.50	Director	$0	$0	$0
JANICE H BREED	EXECUTIVE DIRECTOR	30.00	Director	$37,730	$0	$37,730
DANIEL PERRUZZI JR	BOARD OF DIRECTORS	0.50	Director	$0	$0	$0
MATTHEW GUARRACINO	BOARD OF DIRECTORS	0.50	Director	$0	$0	$0
KENNETH WHITE	BOARD OF DIRECTORS	0.50	Director	$0	$0	$0
JAY MOSKOWITZ	PRESIDENT	0.50	Director	$0	$0	$0
FRAN HARRISON	VICE PRESIDENT	0.50	Director	$0	$0	$0
MICHELLE HOPSON	EXECUTIVE DIRECTOR	20.00	Director	$25,918	$0	$25,918
MICHAEL P SAMS ESQ	DIRECTOR	0.50	Director	$0	$0	$0
NICHOLAS MAIDA	TREASURER	1.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$134,538	$148,099	$33,470	$-13,561
2022	$151,417	$156,716	$67,361	$-5,299
2021	$148,734	$160,797	$55,949	$-12,063
2020	$86,164	$172,757	$70,502	$-86,593
2019	$197,260	$167,918	$154,605	$29,342

MASSACHUSETTS BUILDING CONGRESS INC