American Workers Master Benefit Plan
Nonprofit profile at a glance
- EIN
- 261555856
- IRS 990 coverage
- 2010–2010
- Forms available
- Form 990 2010
- Location
- Canonsburg, PA, USA
- Phone
- 7249164941
- Rating confidence
- Limited
- Sector
- Labor Unions
Reported finances
- Revenue
- $6,695,529
- Expenses
- $7,981,130
- Assets
- $393,250
- Liabilities
- $2,956,914
Source: IRS Form 990. Selected filing: tax year 2010. Amounts in USD.
Leadership & pay
1 person listed
Source: IRS Form 990. Selected filing: tax year 2010. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Established to receive funding responsible for making premium payments for health benefits for union members.
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
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 100
- Accountability: 12
- Sustainability: 14
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 59th 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; 3rd percentile among comparable filings
- Governance controls: 2 of 9 controls in place; rating input score 29
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Limited
- Other executive compensation review process: Limited
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Fail
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -19.2%; rating input score 6; 6th percentile among comparable filings
- Total-asset coverage ratio: 0.05; rating input score 2; 2nd percentile among comparable filings
- Liabilities to assets ratio: 7.52; rating input score 0; 0th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 87; 87th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 0 of 1 board members independent · 2 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $8M in reported program spending
- Leadership: top reported pay $1K · 1 people listed
- Highest-paid contractors: 1 contractor listed
- Consistency: 18 of 18 current checks pass
- Schedules: 3 filed schedules
- Related organizations: 1 filed related-organization link
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Accountability: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 5 of 7 not reported.
- High — Sustainability: Operating margin scored 6/100.
- High — Sustainability: Total-asset coverage ratio scored 2/100.
- High — Sustainability: Liabilities to assets ratio scored 0/100.