International Brotherhood of Electrical Joint Apprenticeship & Training

Nonprofit profile at a glance

EIN
231730783
IRS 990 coverage
2010–2015
Forms available
Form 990 2015
Location
Collegeville, PA, USA
Phone
6104896399
Rating
57
Verdict
MIXED
Rating confidence
Moderate
Sector
Job Training

Reported finances

Revenue
$-187
Expenses
$145,645
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

7 people listed

Highest reported compensation

  • SCOTT R SHELDON (DIRECTOR (P)): $18,653 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Apprentice training program for local union # 380 ibew provides apprentice and safety education & training for the members of the local union. The program has one full time director, an office staff and 29 part time instructors. Contractor assessment are based on 2% of payroll.

What it reported doing in 2015

Apprentice training program for local union # 380 ibew has the responsiblitly to the electrical industry to graduate the best journeymen wiremen possible.

Operating model

Revenue model
Investment-supported. 75% of the money available for current operations came from recurring investment income.
Distribution model
Direct operator. The filing allocates 100% 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

MIXED - The filed numbers largely add up. A relatively small share of total spending goes to programs and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 47
  • Transparency & Controls: 90
  • Accountability: 53
  • Sustainability: 3
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.7%; rating input score 78
  • Program expense ratio: 10.6%; rating input score 11
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: 50%; rating input score 50; 19th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 57
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • 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: Pass

Sustainability

  • Operating margin: -77,985%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 12.8%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: -72% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: -16.6% per year; rating input score 0; 31st percentile among comparable filings
  • Asset growth: -17.7% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 77.7% of revenue deployed · 10.6% of spending went to programs
  • Governance: 3 of 6 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $15K in reported program spending
  • Leadership: top reported pay $19K · 7 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 6 filed schedules
  • Filing history: 6 filing years from 2010 to 2015
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: Program expense ratio scored 11/100.
  • Review — Accountability: Independent voting board scored 50/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Operating margin scored 1/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.