International Brotherhood of Electrical Workers 225 Local Union

Nonprofit profile at a glance

EIN
320260050
IRS 990 coverage
2018–2018
Forms available
Form 990 2018
Location
Burlington, KS, USA
Phone
6203644806
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Labor Unions

Reported finances

Revenue
$233,749
Expenses
$181,422
Assets
$345,731
Liabilities
$1,175

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • ANGELA JOHNSON (PRESIDENT)
  • KEVIN COLBERT (VICE PRESIDENT)

Highest reported compensation

  • JASON IANACONE (BUSINESS MANAGER): $15,901 total reported compensation
  • NICHOLAS CRISP (TREASURER): $8,481 total reported compensation
  • SHAUNA JONES (FINANCIAL SECRETARY): $8,481 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide labor representation to members at wolf creek nuclear operating corporation

What it reported doing in 2018

The union's purpose is to promote the welfare of its union members by establishing fair wages and maintaining the skills of the union members.

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 55% for direct work, and 45% for affiliated organizations.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 90
  • Accountability: 18
  • Sustainability: 64
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71%; rating input score 71
  • Program expense ratio: 92%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 0%; rating input score 0; 6th 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: 22.4%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 1.91; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 61; 61st percentile among comparable filings
  • Officer compensation ratio: 27.8%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 71% of revenue deployed · 92% of spending went to programs
  • Governance: 0 of 10 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $167K in reported program spending
  • Leadership: top reported pay $16K · 11 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 2 filed schedules
  • Contacts: How to reach this organization
  • Money network: 11 filed money-flow records
  • 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 — Accountability: Independent voting board scored 0/100.
  • Moderate — Accountability: Governance controls: 5 of 9 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.