Employes' Mutual Benefit Association

Nonprofit profile at a glance

EIN
396006836
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Milwaukee, WI, USA
Phone
4142212997
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$144,229
Expenses
$284,328
Assets
$460,446
Liabilities
$31,550

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

Leadership & pay

17 people listed

Executive titles in this filing

  • Wayne Fillinger Jr (President)
  • Monica Gebhart (Vice President)

Highest reported compensation

  • Timothy Smith (Secretary): $41,472 total reported compensation

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

Overview

Mission

To provide short term disability insurance for member purchase and provide for the distribution of funds to members in need.

What it reported doing in 2025

Charitable fund provides for the collection of member contributions for use in providing loans and/or grants to fellow members in need.

Operating model

Revenue model
Earned-program. 89% of the money available for current operations came from fees and other program revenue.
Distribution model
Member-benefit provider. The nonprofit used 71% of its reported program spending for member benefits.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 36
  • Transparency & Controls: 94
  • Accountability: 84
  • Sustainability: 20
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 49.3%; rating input score 49
  • Program expense ratio: 26.8%; rating input score 27
  • 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: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -97.1%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 1.62; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -3.4% per year; rating input score 0; 19th percentile among comparable filings
  • Revenue growth: -9.1% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: -11.2% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 49.3% of revenue deployed · 26.8% of spending went to programs
  • Governance: 17 of 17 board members independent · 5 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $76K in reported program spending
  • Leadership: top reported pay $41K · 17 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 6 filing years from 2020 to 2025
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 49/100.
  • High — Financial Efficiency: Program expense ratio scored 27/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 2/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.