International Alliance Theatrical Local 784
Nonprofit profile at a glance
- EIN
- 946172492
- IRS 990 coverage
- 2017–2024
- Forms available
- Form 990 2024, Form 990-EZ 2020
- Location
- San Francisco, CA, USA
- Phone
- 4152694542
- Rating
- 37
- Verdict
- REVIEW
- Rating confidence
- Moderate
Reported finances
- Revenue
- $334,329
- Expenses
- $316,832
- Assets
- $272,444
- Liabilities
- $9,553
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- JENNIFER O'NEILL LONG (PRESIDENT)
Highest reported compensation
- NAOMI PATRICK MINOIA (BUSINESS AGE): $76,726 total reported compensation
- MARGARET HEAMAN (SECRETARY TR): $21,177 total reported compensation
- JENNIFER O'NEILL LONG (PRESIDENT): $10,422 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 representation to members in matters related to employment. To achieve job security, equality under the law, a living wage and safe working conditions for workers within our jurisdiction, and to assist in securing these same benefits for other locals of the international.
What it reported doing in 2024
To improve existing contracts and work to organize new ones; engage in respectful negotiations with employers; provide fair and consistent support to all members; address problems when they arise and resolve them equitably and in a timely manner; encourage good fellowship and clear and open communication; and uphold professional standards in all of its dealings with the industry and the labor movement.
Operating model
- Revenue model
- Earned-program. 94% 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. 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: 90
- Accountability: 30
- Sustainability: 40
- Growth: 40
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; 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: 20%; rating input score 20; 15th percentile among comparable filings
- Governance controls: 4 of 9 controls in place; rating input score 44
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 5.2%; rating input score 51; 51st percentile among comparable filings
- Total-asset coverage ratio: 0.86; rating input score 37; 37th percentile among comparable filings
- Liabilities to assets ratio: 0.04; rating input score 35; 35th percentile among comparable filings
- Officer compensation ratio: 35.3%; rating input score 8; 8th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 1.9% per year; rating input score 100; 34th percentile among comparable filings
- Asset growth: -3.4% per year; rating input score 0; 13th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 1 of 5 board members independent · 4 of 9 filing controls reported
- Programs: 2 filed program accomplishments
- Leadership: top reported pay $77K · 8 people listed
- Consistency: 12 of 13 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Filing history: 5 filing years from 2017 to 2024
- Contacts: How to reach this organization
- Money network: 11 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.
- High — Accountability: Independent voting board scored 20/100.
- Moderate — Accountability: Governance controls: 4 of 8 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Operating margin scored 51/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
- High — Sustainability: Officer compensation ratio scored 8/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 35/100.