General Teamsters Local Union No 231
Nonprofit profile at a glance
- EIN
- 910232480
- IRS 990 coverage
- 2010–2025
- Forms available
- Form 990 2025
- Location
- Bellingham, WA, USA
- Phone
- 3607347780
- Rating
- 38
- Verdict
- REVIEW
- Rating confidence
- Moderate
Reported finances
- Revenue
- $2,479,786
- Expenses
- $2,340,278
- Assets
- $1,843,900
- Liabilities
- $2,819
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- Daron Smith (President)
Highest reported compensation
- Richard Ewing (Secretary-Treas): $190,674 total reported compensation
- Heather Ewing (Rec Sec/Bs Agnt): $175,910 total reported compensation
- Kelsey Hover (Bus Agnt/Organizer): $171,059 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The local union's primary exempt purpose is to secure improved wages, hours, working conditions, and other economic advantages through organization, negotiations, and collective bargaining, through legal and economic means, and other lawful methods.
What it reported doing in 2025
The local union's major program service accomplishments were negotiating contracts for improved wages and benefits and hearing and settling grievances.
Operating model
- Revenue model
- Earned-program. 99% of the money available for current operations came from fees and other program revenue.
- 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
REVIEW - The filed numbers largely add up and most filed governance safeguards are in place. 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: 0
- Transparency & Controls: 66
- Accountability: 66
- Sustainability: 40
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 57.1%; rating input score 57; 11th percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 5.6%; rating input score 45; 45th percentile among comparable filings
- Total-asset coverage ratio: 0.79; rating input score 27; 27th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 87; 87th percentile among comparable filings
- Officer compensation ratio: 30.9%; rating input score 7; 7th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 3.5% per year; rating input score 100; 26th percentile among comparable filings
- Asset growth: 9% per year; rating input score 100; 53rd percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 4 of 7 board members independent · 7 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $191K · 8 people listed · 1 of 6 pay-setting controls reported
- Consistency: 14 of 15 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes executive pay
- Filing history: 16 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: 8 filed money-flow records
- 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.
- High — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- Review — Accountability: Independent voting board scored 57/100.
- Review — Accountability: Governance controls: 2 of 9 not reported.
- Moderate — Sustainability: Operating margin scored 45/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- High — Sustainability: Total-asset coverage ratio scored 27/100.
- High — Sustainability: Officer compensation ratio scored 7/100.