International All of Theatrical Stage Local No 38

Nonprofit profile at a glance

EIN
380679165
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Detroit, MI, USA
Phone
3138709570
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$827,962
Expenses
$725,270
Assets
$1,212,539
Liabilities
$1,965

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • Peter Zwolinski (1st Vice President)
  • John S Kinsora (President)
  • Christopher J Ritter (3rd Vice President)
  • Ali Muktsar (2nd Vice President)

Highest reported compensation

  • E Joseph Miller (Business Agent): $132,265 total reported compensation
  • Peter Zwolinski (1st Vice President): $127,572 total reported compensation
  • John S Kinsora (President): $11,620 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 represent members of Local 38 under conditions of the collective bargaining agreement.

What it reported doing in 2024

To negotiate contracts with emplyers for the members of the Local union.

Operating model

Revenue model
Earned-program. 88% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 93% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

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: 39
  • Transparency & Controls: 90
  • Accountability: 86
  • Sustainability: 58
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 41%; rating input score 41
  • Program expense ratio: 48.3%; rating input score 48
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: 12.4%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 1.67; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 78; 78th percentile among comparable filings
  • Officer compensation ratio: 40.2%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: 38.5% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: -2.1% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: -2.8% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 41% of revenue deployed · 48.3% of spending went to programs
  • Governance: 480 of 480 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $350K in reported program spending
  • Leadership: top reported pay $132K · 8 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 41/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 48/100.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.