Columbus Melt Shop Unable to Work Fund

Nonprofit profile at a glance

EIN
274851524
IRS 990-EZ coverage
2015–2025
Forms available
Form 990-EZ 2025
Location
Columbus, MS, USA
Phone
6622454529
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Voluntary Employees Beneficiary Associations (Non-Government)

Reported finances

Revenue
$76,483
Expenses
$194,192
Assets
$113,778

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

Leadership & pay

5 people listed

Executive titles in this filing

  • LUKE NASON (PRESIDENT)

People named in this filing

  • LUKE NASON (PRESIDENT)
  • JOSH KEMP (VICE PRESIDE)
  • KIMBERLY GUEST (SECRETARY/TR)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The corporation is organized exclusively as a voluntary hourly employees beneficiary association providing for payment of sick and accident benefits to members of such association for non-work and work related injury or illnesses. No part of the net earnings of such association inures, other than through such payments, to the benefit of any member of the corporation. The corporation shall not possess or exercise any power or authority, either expressly or by operation of law, which will prevent it at anytime from qualifying and continuing to qualify as a corporation described under section 501(c)(9) of the internal revenue code of 1986.

What it reported doing in 2025

Employee claim 1 - members had medical related injuries. Utw funds were paid under the organization's mission statement. In each of these cases the members were able to maintain loan payments and other living expenses that they would not have been able to do without the money from the unable to work fund.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 82
  • Sustainability: 14
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • 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: -153.9%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 0.59; rating input score 35; 35th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 3.1%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 4.5% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 4.7% per year; rating input score 100; 55th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 5 of 5 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 11 filing years from 2015 to 2025
  • 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 — Sustainability: Operating margin scored 5/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.