Boise Central Trades & Labor Council Inc

Nonprofit profile at a glance

EIN
820101485
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Boise, ID, USA
Phone
2083431561
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$42,042
Expenses
$24,954
Assets
$235,271
Liabilities
$-1,214

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • LELAND HEINBACH (PRESIDENT)
  • PAUL GARNER (VICE PRESIDENT)

Highest reported compensation

  • AUSTIN REUTER GAMEON (TREASURER): $3,052 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Promote the organization of working men & women to secure full recognition & enjoyment of the rights to which they are entitled

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

SUPPORTED - 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: 67
  • Transparency & Controls: 90
  • Accountability: 5
  • Sustainability: 60
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59.9%; rating input score 60
  • Program expense ratio: 100%; rating input score 100
  • 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; 9th 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: 40.6%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 9.43; rating input score 62; 62nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 12.2%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: -3.7% per year; rating input score 0; 41st percentile among comparable filings
  • Revenue growth: 2.1% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 5.2% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 59.9% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 6 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $25K in reported program spending
  • Leadership: top reported pay $3K · 3 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 9 filing years from 2016 to 2024
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.