Chauffeurs Teamsters Helpers Local Union No 238 Building Corporation
Nonprofit profile at a glance
- EIN
- 421200461
- IRS 990 coverage
- 2017–2018
- Forms available
- Form 990 2018, Form 990-EZ 2016
- Location
- Cedar Rapids, IA, USA
- Phone
- 3193651461
- Rating confidence
- Limited
- Sector
- Labor Unions
Reported finances
- Revenue
- $207,761
- Expenses
- $493,487
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- GARY MIKA (PRESIDENT - PAST)
- RIK WILLETT (VICE PRESIDENT - PAST)
Highest reported compensation
- DALE WALTER (TRUSTEE - PAST): $133,593 total reported compensation
- JESSE CASE (SECRETARY-TREASURER - PAST): $130,895 total reported compensation
- GARY MIKA (PRESIDENT - PAST): $123,919 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To hold title to property, collect income on the property and pay the expenses of the property.
What it reported doing in 2018
To hold title to property, collect income from the property and pay expenses of the property and turn over any remaining income to an organization which itself is exempt from taxes.
Operating model
- Revenue model
- Other-operating. 84% of the money available for current operations came from other operating 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: 90
- Accountability: 18
- Sustainability: 1
- Growth: 40
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; 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: 4 of 9 controls in place; rating input score 44
- 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: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -137.5%; rating input score 1; 1st percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 57.6%; rating input score 2; 2nd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 55.4% per year; rating input score 100; 98th percentile among comparable filings
- Asset growth: -33.7% per year; rating input score 0; 2nd percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 0 of 7 board members independent · 4 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $134K · 7 people listed
- Consistency: 8 of 8 current checks pass
- Schedules: 4 filed schedules
- Filing history: 2 filing years from 2017 to 2018
- Contacts: How to reach this organization
- Related organizations: 1 filed related-organization link
- 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.
- Moderate — Accountability: Governance controls: 5 of 9 not reported.
- High — Sustainability: Operating margin scored 1/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 1/100.
- High — Sustainability: Officer compensation ratio scored 2/100.