International Brotherhood of Electrical Workers 117

Nonprofit profile at a glance

EIN
361264212
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Crystal Lake, IL, USA
Phone
8478547200
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$1,540,340
Expenses
$1,763,113
Assets
$3,182,868
Liabilities
$1,692

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

Leadership & pay

10 people listed

Executive titles in this filing

  • JONATHAN NELSON (PRESIDENT)

Highest reported compensation

  • JESSE LENART (BUS MGR/SECY): $304,923 total reported compensation
  • JONATHAN NELSON (PRESIDENT): $250,454 total reported compensation
  • CORY BAUER (VICE PRESIDE): $249,281 total reported compensation

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

Overview

Mission

To organize electrical industry workers in the 117 vicinity; to promote reasonable work methods; to cultivate friendship in the industry; and to seek a higher standard of living.

What it reported doing in 2025

Organized electrical industry workers in the 117 vicinity; promoted reasonable work methods, and cultivated friendship in the industry.

Operating model

Revenue model
Earned-program. 82% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 85% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 67
  • Accountability: 59
  • Sustainability: 31
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95%; rating input score 95
  • Program expense ratio: 82.5%; rating input score 83
  • 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: Yes; rating input score 100

Accountability

  • Independent voting board: 70%; rating input score 70; 18th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -14.5%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 1.81; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 74; 74th percentile among comparable filings
  • Officer compensation ratio: 45.7%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: 20.3% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: 5.7% per year; rating input score 100; 41st percentile among comparable filings
  • Asset growth: -2.3% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 95% of revenue deployed · 82.5% of spending went to programs
  • Governance: 7 of 10 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $305K · 10 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes executive pay and related organizations
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Accountability: Governance controls: 5 of 9 not reported.
  • High — Sustainability: Operating margin scored 9/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 2/100.