Carpenters Fringe Benefit Funds Joint Delinquency Committee

Nonprofit profile at a glance

EIN
383345174
IRS 990 coverage
2009–2025
Forms available
Form 990 2025
Location
Northville, MI, USA
Phone
2483059905
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Labor Unions

Reported finances

Revenue
$1,300,798
Expenses
$1,182,976
Assets
$758,532
Liabilities
$56,869

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

Leadership & pay

14 people listed

Highest reported compensation

  • THOMAS LUTZ (TRUSTEE): $383,790 total reported compensation
  • MICHAEL BARNWELL (CHAIRMAN): $342,334 total reported compensation
  • RICHARD WILLIAMSON (TRUSTEE): $271,776 total reported compensation

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

Overview

Mission

The carpenters fringe benefit funds joint delinquency committee is crafted for the purpose of collecting delinquent fringe benefit contributions thereto and generally enforcing fringe benefit payment obligations by contributing employers for the representation, organizing and bargaining of the Michigan regional council of carpentersm in compliance with a collectivelly bargained agreement through the taft-hartley act.

What it reported doing in 2025

The carpenters fringe benefit funds joint delinquency committee is crafted for the purpose of collecting delinquent fringe benefit contributions thereto and generally enforcing fringe benefit payment obligations by contributing employers for the representation, organizing and bargaining of the Michigan regional council of carpenters, in compliance with a collectively bargained agreement through the taft-hartley act.

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program revenue.
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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 60
  • Accountability: 61
  • Sustainability: 39
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.1%; rating input score 83
  • Program expense ratio: 92.5%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 41.7%; rating input score 42; 14th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Limited
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 9.1%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 0.64; rating input score 30; 30th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 74.8%; rating input score 0; 0th percentile among comparable filings

Growth

  • Program expense growth: 1.1% per year; rating input score 100; 19th percentile among comparable filings
  • Revenue growth: -0.1% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: 7.8% per year; rating input score 100; 47th percentile among comparable filings

Details

  • Where the money goes: 83.1% of revenue deployed · 92.5% of spending went to programs
  • Governance: 5 of 12 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.1M in reported program spending
  • Leadership: top reported pay $384K · 14 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $792K reported
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 16 filing years from 2009 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 16 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.

Key Signals

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

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Accountability: Independent voting board scored 42/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 54/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
  • High — Sustainability: Officer compensation ratio scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.