American Federation of Statecounty and Municipal Employees-local 2215

Nonprofit profile at a glance

EIN
237286107
IRS 990 coverage
2011–2016
Forms available
Form 990 2016
Location
Vineland, NJ, USA
Phone
8566925010
Rating
54
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$143,108
Expenses
$141,221
Assets
$72,597
Liabilities
$4,888

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • DAWN AUSTIN (PRESIDENT)

Highest reported compensation

  • DAWN AUSTIN (PRESIDENT): $11,150 total reported compensation
  • KAREN PETWAY (VICE PRESIDE): $7,675 total reported compensation
  • BRANDI JENNINGS (RECORDING SE): $7,400 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Handles members grievances & complaints. Organization of new members.

What it reported doing in 2016

Handles members grievances & complaints and the organization of new members.

Operating model

Revenue model
Membership-supported. 100% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 90
  • Accountability: 0
  • Sustainability: 35
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.5%; rating input score 71
  • Program expense ratio: 71.5%; rating input score 71
  • 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: 0 of 9 controls in place; rating input score 0
    • 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: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 1.3%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 0.51; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 23.5%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: -27% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: -10.8% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: -24.4% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 70.5% of revenue deployed · 71.5% of spending went to programs
  • Governance: 0 of 5 board members independent · 0 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $101K in reported program spending
  • Leadership: top reported pay $11K · 4 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2011 to 2016
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 8 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.