ARCHITECTURAL PRECAST ASSOCIATION … - Form 990 Financial Data

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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

1966

Legal Domicile

Principal Officer

LISETTE MARINER

Phone

8502240711

Tax Period

2025-01-01 to 2025-12-31

ARCHITECTURAL PRECAST ASSOCIATION INC, founded in 1966, is a small nonprofit that reported $428K in total revenue in fiscal year 2025. Expenses of $408K left a modest 5% surplus.

Mission

THE ASSOCIATION IS DEDICATED TO THE ADVANCEMENT OF PRECAST CONCRETE STRUCTURES THROUGH IMPROVED TECHNOLOGY AND THE PROMOTION OF SUCH PRODUCTS TO THE MARKETPLACE.

Program Service Accomplishments

Program 1

Expenses: $407,834 Revenue: $137,781

CONTINUING EDUCATION.

Program 2

APA SPONSORS THE AWARDS FOR EXCELLENCE, AN INTERNATIONALLY RECOGNIZED ANNUAL AWARDS COMPETITION WHICH FORMALLY ACKNOWLEDGES EXCELLENCE IN DESIGN AND MANUFACTURE OF ARCHITECTURAL PRECAST CONCRETE. THE RECIPIENTS OF THE AWARDS ARE HIGHLIGHTED IN AN ONGOING NATIONAL ADVERTISING PROGRAM WHICH SHOWCASES THE VERSATILITY AND MAGNIFICENCE OF OUR PRODUCT.

Program 3

TO KEEP MEMBERS CURRENT ON INDUSTRY NEWS, APA PUBLISHES THE ARCHITECTURAL PRECASTER; A QUARTERLY NEWSLETTER REPORTING CURRENT ASSOCIATION PROGRAMS AND INDUSTRY NEWS. PERIODIC SUPPLEMENTS OF...

TO KEEP MEMBERS CURRENT ON INDUSTRY NEWS, APA PUBLISHES THE ARCHITECTURAL PRECASTER; A QUARTERLY NEWSLETTER REPORTING CURRENT ASSOCIATION PROGRAMS AND INDUSTRY NEWS. PERIODIC SUPPLEMENTS OF MANAGEMENT INFORMATION AND TECHNICAL BULLETINS ARE ALSO ISSUED TO ENSURE MEMBERS REMAIN UP-TO-DATE.

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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 (2025)

Revenue Breakdown

Contributions & Grants $277,125

Program Service Revenue $137,603

Investment Income $13,352

Other Revenue $178

TOTAL REVENUE $428,258

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $407,834

Other Expenses $407,834

TOTAL EXPENSES $407,834

Year-over-Year Comparison

	2025	2024	Change
Revenue	$428,258	$422,941	+0.0%
Expenses	$407,834	$422,967	0.0%
Net Income	$20,424	$-26	-786.5%

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

N/A

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

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JESSE THOMPSON	PRESIDENT	10.00	Officer Director	$0	$0	$0
JENNIFER WELDING	VICE PRESIDENT	5.00	Officer Director	$0	$0	$0
TIM MCGOURTY	SECRETARY/TREASURER	1.00	Officer Director	$0	$0	$0
CHRIS COX	DIRECTOR	1.00	Director	$0	$0	$0
JILL SPOHN	DIRECTOR	1.00	Director	$0	$0	$0
DINO DIANA	DIRECTOR	1.00	Director	$0	$0	$0
RICK WORKMAN	DIRECTOR	1.00	Director	$0	$0	$0
ROD JOHNSON	DIRECTOR	1.00	Director	$0	$0	$0
KIRK NIELSEN	DIRECTOR	1.00	Director	$0	$0	$0
GARY ARKIN	DIRECTOR	1.00	Director	$0	$0	$0
NICK CAROSI IV	IMMEDIATE PAST PRESIDENT	5.00	Officer Director	$0	$0	$0
PAUL ADAMS	DIRECTOR	1.00	Director	$0	$0	$0
MARK FAIRMAN	DIRECTOR	1.00	Director	$0	$0	$0
TIM MICHAEL	DIRECTOR	1.00	Director	$0	$0	$0
PARKER JAMES	DIRECTOR	1.00	Director	$0	$0	$0
JOHN RICCO CAE	EXECUTIVE DIRECTOR	20.00	Officer	$0	$0	$0
LISETTE MARINER	EXECUTIVE DIRECTOR	20.00	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
2025	$428,258	$407,834	$551,169	$20,424
2024	$422,941	$422,967	$522,962	$-26
2023	$348,833	$461,677	$500,767	$-112,844
2022	$380,731	$360,831	$502,280	$19,900
2021	$362,584	$333,698	$480,505	$28,886
2020	$304,608	$288,407	$451,772	$16,201
2019	$310,592	$317,385	$434,221	$-6,793
2018	$316,009	$324,094	$464,058	$-8,085

ARCHITECTURAL PRECAST ASSOCIATION INC