International Assoc of Smart Local No 73 Lmcc Trust Fund

Nonprofit profile at a glance

EIN
326445729
IRS 990 coverage
2017–2025
Forms available
Form 990 2025
Location
Hillside, IL, USA
Phone
7084490073
Rating confidence
Limited
Sector
Labor Unions

Reported finances

Revenue
$1,416,026
Expenses
$513,334
Assets
$5,436,747
Liabilities
$0

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

Leadership & pay

6 people listed

People named in this filing

  • RAYMOND SUGGS (TRUSTEE)
  • JOE PASSANNANTE (TRUSTEE)
  • JAMES BILLARD (TRUSTEE)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Labor management cooperation committee

What it reported doing in 2025

Assist workers and employers in solving problems of mutual concern, to improve the employment opportunities for employees, to expand the market for the construction industry, to improve communications between labor and management and to provide workers and employers with opportunities to explore joint approaches to organizational effectiveness.

Operating model

Revenue model
Earned-program. 95% 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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 68
  • Accountability: 76
  • Sustainability: 91
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 83.3%; rating input score 83; 1st percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 51.9%; rating input score 52; 34th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 63.7%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 10.59; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 14.9% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 30% per year; rating input score 100; 89th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 6 of 6 board members independent · 3 of 7 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 8 of 9 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 9 filing years from 2017 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 5 filed related-organization links
  • 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 — Accountability: Governance controls: 4 of 7 not reported.
  • Review — Transparency & Controls: Grant itemization coverage scored 52/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.