Eastern Idaho Metal Trades Council

Nonprofit profile at a glance

EIN
820384568
IRS 990 coverage
2018–2025
Forms available
Form 990 2025
Location
Idaho Falls, ID, USA
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$91,175
Expenses
$84,827
Assets
$69,612
Liabilities
$1,032

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

Leadership & pay

9 people listed

Executive titles in this filing

  • PHILLIP CHRISTENSEN (PRESIDENT)
  • KURT YOUNG JR (VICE PRESIDENT)

Highest reported compensation

  • TALIA BOWCUTT (SECRETARY): $6,552 total reported compensation
  • CODY FRY (BOARD OF TRUSTEE): $1,255 total reported compensation
  • TIM MOON (BOARD OF TRUSTEE): $1,209 total reported compensation

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

Overview

Mission

1 Represent union members in negotiation with management. 2 Facilitate the collection of union dues from various government contractors and remit them to the various craft offices.

What it reported doing in 2025

Represent union members in negotiation with management. Facilitate the collection of union dues from various government contractors and remit them to the various craft offices.

Operating model

Revenue model
Membership-supported. 100% of the money available for current operations came from membership dues.
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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 90
  • Accountability: 9
  • Sustainability: 39
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84%; rating input score 84
  • Program expense ratio: 90.2%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 14th 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; 10th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • 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: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 7%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 0.82; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 12.1%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: -0.2% per year; rating input score 0; 47th percentile among comparable filings
  • Revenue growth: 2.1% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: 3.5% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 84% of revenue deployed · 90.2% of spending went to programs
  • Governance: 0 of 132 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $77K in reported program spending
  • Leadership: top reported pay $7K · 9 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 8 filing years from 2018 to 2025
  • Contacts: How to reach this organization
  • Money network: 6 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 — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 7 of 9 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • Review — Sustainability: Operating margin scored 59/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.