Afscme Local 448

Nonprofit profile at a glance

EIN
237118432
IRS 990 coverage
2010–2022
Forms available
Form 990 2022
Location
Dixon, IL, USA
Phone
8158676523
Rating
31
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$136,120
Expenses
$218,379
Assets
$439,331
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • ROBIN AEBLY (VICE PRESIDENT)
  • ALICE SUTHERLAND (PRESIDENT)

Highest reported compensation

  • ALICE SUTHERLAND (PRESIDENT): $4,638 total reported compensation
  • LAURIE SCUDDER (TREASURER): $3,290 total reported compensation
  • TINA WREN (SECRETARY): $1,730 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Union member services

What it reported doing in 2022

Negotiate contracts

Operating model

Revenue model
Membership-supported. 99% of the money available for current operations came from membership dues.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 90
  • Accountability: 9
  • Sustainability: 33
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -60.4%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 2.01; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 82; 82nd percentile among comparable filings
  • Officer compensation ratio: 4.7%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: -54.5% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: -2.7% per year; rating input score 0; 19th percentile among comparable filings
  • Asset growth: 5.2% per year; rating input score 100; 49th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 0 of 15 board members independent · 2 of 9 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $5K · 4 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 13 filing years from 2010 to 2022
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.