International Association of Sheet Metal Air Rail & Transportation Workers Local 206

Nonprofit profile at a glance

EIN
951311973
IRS 990 coverage
2014–2025
Forms available
Form 990 2025
Location
San Diego, CA, USA
Phone
6192650501
Rating
40
Verdict
MIXED
Rating confidence
Moderate
Sector
Labor Unions

Official website

Reported finances

Revenue
$4,115,728
Expenses
$2,501,856
Assets
$11,279,625
Liabilities
$53,223

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

Leadership & pay

19 people listed

Executive titles in this filing

  • ANNET DEL ROSARIO (VICE PRESIDENT)
  • CHRISTOPHER WRIGHT (PRESIDENT)

Highest reported compensation

  • Domingo A Luyo Jr (BUSINESS REPRESENTATIVE): $252,362 total reported compensation
  • DEAN LEE (ORGANIZER/WARDEN): $243,180 total reported compensation
  • DAVE GAUTHIER (BUS. MGR - FIN'L SEC'Y/TREAS): $238,695 total reported compensation

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

Overview

Mission

See schedule o

Operating model

Revenue model
Earned-program. 77% 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

MIXED - 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: 0
  • Transparency & Controls: 60
  • Accountability: 75
  • Sustainability: 74
  • 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: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 64.7%; rating input score 65; 12th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 39.2%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 4.51; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 83; 83rd percentile among comparable filings
  • Officer compensation ratio: 37.9%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 7.7% per year; rating input score 100; 56th percentile among comparable filings
  • Asset growth: 14.5% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 11 of 17 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $252K · 19 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 13 of 14 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 10 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Related organizations: 2 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.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Sustainability: Officer compensation ratio scored 4/100.