American Federation of State County & Municipal Employees S Nj Dist Council 71

Nonprofit profile at a glance

EIN
221943170
IRS 990 coverage
2016–2018
Forms available
Form 990 2018
Location
Hamilton, NJ, USA
Phone
2022791391
Rating
34
Verdict
REVIEW
Rating confidence
Moderate
Sector
Labor Unions

Reported finances

Revenue
$370,880
Expenses
$291,223
Assets
$961,440
Liabilities
$594,154

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

2 people listed

People named in this filing

  • JAMES HOWELL (ADMINISTRATOR)
  • JAMES SPEAR (DEPUTY ADMINIST)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To organize and promote the welfare of workers in general and public employees in particular.

What it reported doing in 2018

The union council sponsors member education programs. the purpose of these programs is to train unit officers in their duties and responsibilities to their local, train union members in their positions as shop stewards, offer leadership training to the general membership, and educate the membership in areas of contract enforsement, negotiations, organizing, and community outreach.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program 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

REVIEW - The filed numbers largely add up and revenue comfortably covers expenses. 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: 18
  • Sustainability: 68
  • Growth: 0

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; 6th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 21.5%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 3.3; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0.62; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 71; 71st percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -66.7% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: -16.1% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 0 of 1 board members independent · 3 of 7 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 11 of 12 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2016 to 2018
  • Contacts: How to reach this organization
  • 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.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.