Civil Service Employees Association Local 449

Nonprofit profile at a glance

EIN
161063742
IRS 990-EZ coverage
2021–2023
Forms available
Form 990 2012, Form 990-EZ 2023, Form 990-N 2020
Location
Binghamton, NY, USA
Rating
35
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$131,677
Expenses
$162,387
Assets
$17,534
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • Kimberly Grover (President)

People named in this filing

  • Kristine Kelly (Treasurer)
  • Kimberly Grover (President)
  • Matthew Freyer (Executive VP)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Labor Union

What it reported doing in 2023

Improved member working conditions, promote and educate regarding worker safety and health, assist with member grievances and attend hearings.

Operating model

Revenue model
Membership-supported. 80% of the money available for current operations came from membership dues.
Distribution model
Transfer-based 990-EZ. The 990-EZ reports grants or member benefits, but it does not separate enough spending to show the nonprofit’s full delivery mix.

The verdict

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 2
  • Transparency & Controls: 82
  • Sustainability: 18
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 3.2%; rating input score 3
  • Program expense ratio: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -23.3%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 0.11; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 19.1%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -9.7% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: -20% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 3.2% of revenue deployed
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 3 filing years from 2021 to 2023
  • Contacts: How to reach this organization
  • Money network: 10 filed money-flow records
  • 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 — Financial Efficiency: Mission deployment rate scored 3/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 7/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.