Dsra Benefit Trust Inc
Nonprofit profile at a glance
- EIN
- 264594868
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Rochester, NY, USA
- Phone
- 5854242079
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $111,926
- Expenses
- $196,938
- Assets
- $686,547
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Highest reported compensation
- PAUL BEITER (CHAIRPERSON): $6,000 total reported compensation
- STEPHEN DUCA (MEMBER AT LARGE): $6,000 total reported compensation
- LORI OSTRANDER (TREASURER): $6,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide retirement welfare benefits to eligible retirees of delphi corp and/or their survivors.
What it reported doing in 2024
Dsra benefit trust, inc. Provides health care insurance benefits to eligible plan participants in acordance with the terms of the trust agreement & amended provisions.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Member-benefit provider. The nonprofit used 100% of its reported program spending for member benefits.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of total spending goes to programs and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 72
- Transparency & Controls: 90
- Accountability: 84
- Sustainability: 35
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 95.3%; rating input score 95
- Program expense ratio: 56.6%; rating input score 57
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th 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: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 5 of 9 controls in place; rating input score 62
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- 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: Fail
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -76%; rating input score 3; 3rd percentile among comparable filings
- Total-asset coverage ratio: 3.49; rating input score 72; 72nd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 15.2%; rating input score 24; 24th percentile among comparable filings
Growth
- Program expense growth: -33.3% per year; rating input score 0; 3rd percentile among comparable filings
- Revenue growth: -23.6% per year; rating input score 0; 2nd percentile among comparable filings
- Asset growth: -20.4% per year; rating input score 0; 3rd percentile among comparable filings
Details
- Where the money goes: 95.3% of revenue deployed · 56.6% of spending went to programs
- Governance: 5 of 5 board members independent · 5 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $111K in reported program spending
- Leadership: top reported pay $6K · 5 people listed
- Consistency: 15 of 15 current checks pass
- Schedules: 2 filed schedules
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 5 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.
- Review — Financial Efficiency: Program expense ratio scored 57/100.
- Review — Accountability: Governance controls: 3 of 8 not reported.
- High — Sustainability: Operating margin scored 3/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 24/100.