Nonprofit · EIN 57-1075250
AMERICAN COLLEGE OF THE BUILDING ARTS
Tax-exempt · CHARLESTON, SC 29403
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| July 31, 2025 | 990 | $4,795,023 | $4,630,199 | $164,824 | $13,597,402 | $6,281,114 | $7,316,288 |
| July 31, 2024 | 990 | $4,646,910 | $4,458,431 | $188,479 | $13,596,498 | $6,438,890 | $7,157,608 |
| July 31, 2023 | 990 | $3,856,644 | $3,680,355 | $176,289 | $11,878,720 | $4,786,487 | $7,092,233 |
Financial details: 990 for the year ended July 31, 2025
Revenue
- Contributions, gifts and grants
- $1,296,657
- of which government grants
- $42,500
- Program service revenue
- $3,318,642
- Investment income
- $169,468
- Net gain from sales of assets
- $87,642
- Other revenue
- $10,256
Expenses
- Grants and similar amounts paid
- $237,000
- Compensation of officers, directors and key employees
- $270,000
- Other salaries and wages
- $1,694,210
- Salaries, compensation and benefits (total)
- $2,253,697
- Professional fundraising fees
- $0
- Legal fees
- $8,158
- Accounting fees
- $12,632
- Occupancy
- $561,990
- Travel
- $184,374
- Depreciation
- $265,815
- Program services (functional)
- $4,106,033
- Management and general (functional)
- $374,767
- Fundraising (functional)
- $149,399
Balance sheet and other
- Total assets, start of year
- $13,596,498
- Total assets, end of year
- $13,597,402
- Total liabilities, end of year
- $6,281,114
- Net assets, end of year
- $7,316,288
- Land, buildings and equipment
- $8,942,620
- Publicly traded securities
- $2,175,903
- Net assets without donor restrictions
- $4,855,385
- Net assets with donor restrictions
- $2,460,903
- Gross receipts
- $5,127,175
- Employees
- 32
- Volunteers
- 21
- Year formed
- 1999
- State of legal domicile
- SC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended July 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Chad Urban | CFO Officer | 40 | $135,000 | $14,206 |
| Lt Gen Ret Colby M Broadwater Broad | President Officer | 40 | $135,000 | $0 |
| Christina Butler | Professor Highest-paid employee | 40 | $105,283 | $0 |
| Piere Manigault | Chair Trustee or director, Officer | 2 | $0 | $0 |
| John LaVerne | Vice Chair Trustee or director, Officer | 2 | $0 | $0 |
| Steve Bottcher | Treasurer Trustee or director, Officer | 2 | $0 | $0 |
| Francine Christiansen | Secretary Trustee or director, Officer | 2 | $0 | $0 |
| Tyler Bickerstaff | Trustee Trustee or director | 2 | $0 | $0 |
| Thomas Carpenter | Trustee Trustee or director | 2 | $0 | $0 |
| William P Copenhaver III | Trustee Trustee or director | 2 | $0 | $0 |
| Teresa Boone Creecy | Trustee Trustee or director | 2 | $0 | $0 |
| Robert V DeMarco | Trustee Trustee or director | 2 | $0 | $0 |
| Dr Doris R Helms | Trustee Trustee or director | 2 | $0 | $0 |
| Brian Hussain | Trustee Trustee or director | 2 | $0 | $0 |
| Harry B Limehouse III | Trustee Trustee or director | 2 | $0 | $0 |
8 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Spencer J Lynch | Trustee Trustee or director | 2 | $0 |
| Karl E Novak Esq | Trustee Trustee or director | 2 | $0 |
| Richard Sammons | Trustee Trustee or director | 2 | $0 |
| John Shannon | Trustee Trustee or director | 2 | $0 |
| Cheryl Skoog-Tague Term Ended | Trustee Trustee or director | 2 | $0 |
| Walter Seinsheimer Jr Term Ended | Trustee Trustee or director | 2 | $0 |
| John Trask III | Trustee Trustee or director | 2 | $0 |
| Stephen Ziff | Trustee Trustee or director | 2 | $0 |
990 for the year ended July 31, 2024: 23 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LT GEN RET COLBY M BROADWATER | PRESIDENT Officer | 40 | $141,264 | $0 |
| CHAD URBAN | CFO Officer | 40 | $118,248 | $13,692 |
| ANTHONY RAZZI | PROFESSOR Highest-paid employee | 40 | $106,266 | $8,112 |
| PIERE MANIGAULT | CHAIR Trustee or director, Officer | 2 | $0 | $0 |
| JOHN LAVERNE | VICE CHAIR Trustee or director, Officer | 2 | $0 | $0 |
| STEVE BOTTCHER | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| FRANCINE CHRISTIANSEN | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| TYLER BICKERSTAFF | TRUSTEE Trustee or director | 2 | $0 | $0 |
| THOMAS CARPENTER | TRUSTEE Trustee or director | 2 | $0 | $0 |
| WILLIAM P COPENHAVER III | TRUSTEE Trustee or director | 2 | $0 | $0 |
| TERESA BOONE CREECY | TRUSTEE Trustee or director | 2 | $0 | $0 |
| ROBERT V DEMARCO | TRUSTEE Trustee or director | 2 | $0 | $0 |
| DR DORIS R HELMS | TRUSTEE Trustee or director | 2 | $0 | $0 |
| BRIAN HUSSAIN | TRUSTEE Trustee or director | 2 | $0 | $0 |
| HARRY B LIMEHOUSE III | TRUSTEE Trustee or director | 2 | $0 | $0 |
| SPENCER J LYNCH | TRUSTEE Trustee or director | 2 | $0 | $0 |
| KARL E NOVAK ESQ | TRUSTEE Trustee or director | 2 | $0 | $0 |
| RICHARD SAMMONS | TRUSTEE Trustee or director | 2 | $0 | $0 |
| JOHN SHANNON | TRUSTEE Trustee or director | 2 | $0 | $0 |
| CHERYL SKOOG-TAGUE | TRUSTEE Trustee or director | 2 | $0 | $0 |
| WALTER SEINSHEIMER JR | TRUSTEE Trustee or director | 2 | $0 | $0 |
| JOHN TRASK III | TRUSTEE Trustee or director | 2 | $0 | $0 |
| STEPHEN ZIFF | TRUSTEE Trustee or director | 2 | $0 | $0 |
990 for the year ended July 31, 2023: 24 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LT GEN RET COLBY M BROADWATER | PRESIDENT Officer | 40 | $137,500 |
| CHAD URBAN | CFO Officer | 40 | $112,750 |
| ANTHONY RAZZI | PROFESSOR Highest-paid employee | 40 | $108,513 |
| PIERE MANIGAULT | CHAIR Trustee or director, Officer | 2 | $0 |
| JOHN LAVERNE | VICE CHAIR Trustee or director, Officer | 2 | $0 |
| STEVE BOTTCHER | TREASURER Trustee or director, Officer | 2 | $0 |
| FRANCINE CHRISTIANSEN | SECRETARY Trustee or director, Officer | 2 | $0 |
| TYLER BICKERSTAFF | TRUSTEE Trustee or director | 2 | $0 |
| THOMAS CARPENTER | TRUSTEE Trustee or director | 2 | $0 |
| WILLIAM P COPENHAVER III | TRUSTEE Trustee or director | 2 | $0 |
| TERESA BOONE CREECY | TRUSTEE Trustee or director | 2 | $0 |
| ROBERT V DEMARCO | TRUSTEE Trustee or director | 2 | $0 |
| DR DORIS R HELMS | TRUSTEE Trustee or director | 2 | $0 |
| BRIAN HUSSAIN | TRUSTEE Trustee or director | 2 | $0 |
| CARSON KNIZEVSKI TERM ENDED | TRUSTEE Trustee or director | 2 | $0 |
| HARRY B LIMEHOUSE III | TRUSTEE Trustee or director | 2 | $0 |
| SPENCER J LYNCH | TRUSTEE Trustee or director | 2 | $0 |
| KARL E NOVAK ESQ | TRUSTEE Trustee or director | 2 | $0 |
| RICHARD SAMMONS | TRUSTEE Trustee or director | 2 | $0 |
| JOHN SHANNON | TRUSTEE Trustee or director | 2 | $0 |
| CHERYL SKOOG-TAGUE | TRUSTEE Trustee or director | 2 | $0 |
| WALTER SEINSHEIMER JR | TRUSTEE Trustee or director | 2 | $0 |
| JOHN TRASK III | TRUSTEE Trustee or director | 2 | $0 |
| STEPHEN ZIFF | TRUSTEE Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 649 MEETING ST, CHARLESTON, SC 29403-4223
- Principal officer (990 for 2024)
- Lt Gen Ret Colby M, 649 Meeting Street, Charleston, SC 29403
- Signed the 990
- Lt Gen Ret Colby M Broadwater, President
- Phone
- (843) 577-5245
- Website
- www.acba.edu
- Return prepared by
- Glaser and Company LLC
Mission
The American College of the Building Arts educates and trains artisans in the traditional building arts to foster exceptional craftsmanship and encourage the preservation, enrichment, and understanding of the world's architectural heritage through a liberal arts education.
Program accomplishments
- The American College of the Building Arts (hereinafter "ACBA or "the College") educates and trains artisans in the traditional building arts to foster exceptional craftsmanship and encourage the preservation, enrichment, and understanding of the world's architectural heritage through a liberal arts and sciences education. ACBA is a liberal arts & sciences institution is licensed to offer both Associate's (A. A. S.) and Bachelor's (B. A. S.) degrees. As a liberal arts & sciences institution, ACBA integrates general education and the craft specializations curricula, in order to produce the best educated and trained building artisans possible. The College seeks applicants who have a passion for the building arts, and have both the skill and academic background to succeed in the program. A diverse student body is sought from a national pool of candidates. The College is student-focused and provides a community in which the students can engage in creative and intellectual inquiry. In September 2018, ACBA earned national accreditation from the Accrediting Commission of Career Schools and Colleges. Vision of the College The American College of the Building Arts will be the leading resource in higher education dedicated to the innovative and continued practice, study and promotion of the Building Arts. To achieve ACBAs mission we will be governed by the following five strategic objectives: Life: Long-term success will be based upon the development of a committed and inspired community which is dedicated to fulfill the mission of the College. Achieve and Excel: Establish accredited academic programs that result in superior student competencies in a Liberal Arts and Building Arts major that affords our students a range of post-graduation options and offers exceptional opportunities for the Colleges broader constituents. Learning Objectives: Seek opportunities to create or establish successful educational learning outcomes. Outreach and Development of Educated Artisans: Inspire future students and supporters by encouraging and promoting the Building Arts in the United States and throughout the world. Resources: Identify, develop, and manage resources whether human, economic, or physical in order to meet the mission that ensures directed growth of the institution. College History American College of the Building Arts was founded in the aftermath of Hurricane Hugo, which struck the Southeastern coast of the United States in 1989. The devastating category four hurricane damaged or destroyed many historical coastal-Carolina buildings and left much of Charlestons iron, plaster and fine wood work in disrepair. It took ten years to rebuild and restore the citys damaged homes and historical buildings, in part, because of a shortage of skilled artisans. In 1999, in response to this gap in the building arts, a group of local movers and shakers planted the seeds that led to the founding of ACBA. Initially, classes and workshops that focused on the building arts were offered at a number of different Charleston area locations. However, the original educational model proved difficult to execute, and the college founders regrouped to establish a degree-granting college, integrating the American liberal arts degree model with the artisan teaching styles of Europe. In 2004, ACBA was licensed by the South Carolina Commission on Higher Education to recruit students for a Bachelor of Applied Science and an Associate of Applied Science in the building arts. In 2009 the college awarded its first degrees to seven students. During these same years, ACBA reconfigured its administration, hiring current president, Lt. Gen. (Ret.) Colby M. Broadwater III and other administrative team members with strong business experience. Campus History The first classes were offered at several different locations in and around the city of Charleston, including the Old Charleston District Jail, which became the colleges primary location for 17 years. Carpentry and forged architectural iron craft specializations were housed at a separate site. The Jail was originally constructed in 1802 and expanded in 1855 to include living quarters for the warden and jailers on the street side and an octagonal rear wing. Many infamous inmates were housed in the prison, including high seas pirates, the female mass murderer Lavinia Fischer and Denmark Vesey, a free African American who plotted a slave rebellion that was discovered before it could be executed. During the Civil War both Confederate and Union prisoners were incarcerated within its walls. Although it had no electricity or running water, the jail housed prisoners until it was decommissioned in 1939. During the years spent occupying and renovating the jail, the college viewed itself as caretaker of the building and its rich history. As part of ACBA's living learning laboratory, faculty members led students in assessing needs and proper methods of restoration, preservation and reconstruction. Having outgrown its existing facilities, ACBA launched a major fundraising effort in 2014 to establish a single, expanded campus that could consolidate the teaching of all trades under one roof. With a major donation from Parallel Capital and from Russell and Betty Joan Hitt, founders of Virginia-based HITT Contracting, early supporters of ACBA, the college raised funds to purchase and renovate the abandoned Charleston Trolley Barn on Upper Meeting Street. On May 7, 2015, 150 people attended the ground breaking ceremony. It took just over one year and approximately $6 million to build the new ACBA campus that was formally opened in October 2016. The newly repurposed building maintains the historical ethos of the original structure while providing the students with modern academic and workshop space. Approximately 39,000 square feet were carved out of the barns original 24,000 square foot footprint. The front third of the three-story building houses an exhibition lobby, administrative offices, classrooms, labs and a community room available to local civic groups. Workshops and trade classrooms are located in the back two-thirds of the building. A student lounge, faculty offices and conference spaces occupy the second floor. The third floor rafters house the computer lab and ACBAs unique library and its special collections. Program Offerings for Bachelor of Applied Science:Architectural CarpentryBlacksmithingClassical Architecture & DesignArchitectural StonecarvingPlasterTimber FramingProgram Offerings for Associate of Applied ScienceArchitectural StonecarvingBlacksmithingHeritage Masonry and StonecarvingPlasterworkFundamentals of Architectural Carpentry & Timber FramingGeneral Education Core CurriculumAs the only college in America that provides a four-year college-level degree combining training in the traditional trades with a liberal arts core curriculum, ACBA is unique. If you want to learn how to lay a brick or weld metal, there are a lot of good trade schools around the country where you can do that. An ACBA degree, however, teaches you much more. Here you will not only learn the skills of your craft, you will also acquire the broad liberal arts foundation that allows you to design, to be a leader in your field, to understand not only how to do something, but to think critically within the context, science and history of your craft, to manage a business, to communicate effectively with clients, and to market your skills. ACBA also offers an alternative to traditional trade apprenticeships by creating a curriculum for studying the building trades at the college level. Its core liberal arts courses are taught in a way that makes them applicable to the building trades. For example, rather than biology or astronomy, ACBA students study material science, the science of how building materials behave under such factors as rain, humidity, wind, stress, heat and cold. Business and leadership courses provide the basics of entrepreneurship. Art courses teach how to make your hand follow your brain's directives. Regardless of their craft specialization, ACBA students combine classroom instruction with group and individual work in the shop or studio during the school year and practice their skills in the real world during summer externships.ExternshipsExternships help students expand their skills and gain valuable real-world experience during their course of study. Past externship experiences have allowed students to repair windows in the Oval Office of the White House, study under master blacksmiths of Italy, and replicated garden follies at George Washington's Mount Vernon.Most externships last eight to 10 weeks and take place in June and July. Some students may receive compensation for their work, and all students gain valuable networking contacts as they prepare for their careers. Students seeking the A.A.S. degree must complete one externship.Expenses $4,106,033 · grants $237,000 · revenue $3,327,284
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in July, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | July 31, 2026 | December 15, 2026 | Not due yet |
| 2024 | July 31, 2025 | December 15, 2025 | 990 on file |
| 2023 | July 31, 2024 | December 16, 2024 | 990 on file |
IRS record
- EIN
- 57-1075250
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1999
- Accounting year ends
- July
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B30)
- Assets (IRS master file)
- $13,597,402
- Income (IRS master file)
- $5,127,175
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | July 2025 | $4,795,023 | $4,630,199 | $13,597,402 | XML |
| 990 | July 2024 | $4,646,910 | $4,458,431 | $13,596,498 | XML |
| 990 | July 2023 | $3,856,644 | $3,680,355 | $11,878,720 | XML |
| 990 | July 2022 | $4,754,308 | $3,008,311 | $11,057,895 | IRS |
| 990 | July 2021 | – | – | – | IRS |
| 990 | July 2020 | – | – | – | IRS |
| 990 | July 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 57-1075250).
Questions about AMERICAN COLLEGE OF THE BUILDING ARTS
- What is the EIN of AMERICAN COLLEGE OF THE BUILDING ARTS?
- The employer identification number (EIN) of AMERICAN COLLEGE OF THE BUILDING ARTS is 57-1075250.
- Is AMERICAN COLLEGE OF THE BUILDING ARTS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1999.
- Are donations to AMERICAN COLLEGE OF THE BUILDING ARTS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does AMERICAN COLLEGE OF THE BUILDING ARTS file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of AMERICAN COLLEGE OF THE BUILDING ARTS due?
- The return for tax year 2025 (the year ending July 31, 2026) is due December 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did AMERICAN COLLEGE OF THE BUILDING ARTS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended July 2025.
- Who is the principal officer of AMERICAN COLLEGE OF THE BUILDING ARTS?
- The 990 for the year ended July 31, 2025 names Lt Gen Ret Colby M.
- Who are the officers and directors of AMERICAN COLLEGE OF THE BUILDING ARTS?
- The 990 for the year ended July 31, 2025 lists 23 people; 3 received compensation from the organization, the highest $135,000 (Chad Urban, CFO).
- How much revenue does AMERICAN COLLEGE OF THE BUILDING ARTS have?
- On its 990 for the year ended July 31, 2025 it reported revenue of $4,795,023, expenses of $4,630,199 and total assets of $13,597,402 at year end.
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