Apa Local 2118

Nonprofit profile at a glance

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

1 person listed

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

The organization is a labor union formed to organize workers for the economic, moral and social advancement of their condition and status.

To organize workers for the economic, moral and social advancement of their condition and status.

Revenue model: Earned-program. 97% 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 available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 85.7%; rating input score 86; 2nd 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: 97.2%; rating input score 97; 38th percentile among comparable filings
Major donor itemization: Limited
Related-party transparency: Limited

Independent voting board: 0%; rating input score 0; 4th percentile among comparable filings
Governance controls: 3 of 8 controls in place; rating input score 38
- 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: Pass
- Independent financial-statement audit: Pass

Operating margin: -25.2%; rating input score 4; 4th percentile among comparable filings
Total-asset coverage ratio: 1.7; rating input score 52; 52nd percentile among comparable filings
Liabilities to assets ratio: 0; rating input score 96; 96th percentile among comparable filings
Officer compensation ratio: 1%; rating input score 78; 78th percentile among comparable filings

Program expense growth: Limited
Revenue growth: -1.7% per year; rating input score 0; 5th percentile among comparable filings
Asset growth: 8.1% per year; rating input score 100; 50th percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 0 of 1 board members independent · 3 of 8 filing controls reported
Programs: 1 filed program accomplishment
Leadership: top reported pay $318K · 1 people listed · 0 of 6 pay-setting controls reported
Highest-paid contractors: 5 contractors listed · $1M reported
Consistency: 9 of 10 current checks pass · 1 finding to review
Schedules: 6 filed schedules · includes grants and executive pay
Filing history: 5 filing years from 2021 to 2025
Contacts: How to reach this organization
Money network: 2 filed money-flow records
Related organizations: 3 filed related-organization links
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.

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

High — Accountability: Independent voting board scored 0/100.
High — Transparency & Controls: Pay-setting controls scored 0/100.
Moderate — Accountability: Governance controls: 5 of 8 not reported.
High — Growth: Revenue growth scored 0/100.
High — Sustainability: Operating margin scored 4/100.
Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
Review — Sustainability: Total-asset coverage ratio scored 52/100.