American Federation of Labor and Congress of Industrial Oranization

Nonprofit profile at a glance

EIN
410748672
IRS 990 coverage
2011–2014
Forms available
Form 990 2014
Location
Rochester, MN, USA
Phone
5072824048
Rating
55
Verdict
MIXED
Rating confidence
Moderate
Sector
Labor Unions

Reported finances

Revenue
$54,902
Expenses
$59,761
Assets
$636,422
Liabilities
$278,393

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • GERALD WALLER (PRESIDENT)
  • SCOTT PARKER (VICE PRESIDENT)

Highest reported compensation

  • LINDA RAPP (SECR/TREAS): $16,597 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide social activities

What it reported doing in 2014

Provides space for member organizations to meet and gather for meetings and social events

Operating model

Revenue model
Other-operating. 100% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - Most voting board members are independent and program spending has grown recently. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 48
  • Transparency & Controls: 58
  • Accountability: 63
  • Sustainability: 44
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 55.6%; rating input score 56
  • Program expense ratio: 51.1%; rating input score 51
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -8.9%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 10.65; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0.44; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 27.8%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: 13.6% per year; rating input score 100; 70th percentile among comparable filings
  • Revenue growth: 2.8% per year; rating input score 100; 67th percentile among comparable filings
  • Asset growth: -1% per year; rating input score 0; 46th percentile among comparable filings

Details

  • Where the money goes: 55.6% of revenue deployed · 51.1% of spending went to programs
  • Governance: 6 of 6 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $17K · 6 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes executive pay
  • Filing history: 4 filing years from 2011 to 2014
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 56/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Financial Efficiency: Program expense ratio scored 51/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.