International Brotherhood of Electrical Workers

Nonprofit profile at a glance

EIN
746085634
IRS 990 coverage
2013–2016
Forms available
Form 990 2016, Form 990-EZ 2014
Location
El Paso, TX, USA
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Labor Unions

Reported finances

Revenue
$217,007
Expenses
$175,252
Assets
$339,230
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2016. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • JOEL MENDOZA (President)
  • MARCO AVILA (Vice President)

Highest reported compensation

  • FELIPE SALAZAR (Business Manager): $10,608 total reported compensation
  • JOEL MENDOZA (President): $9,348 total reported compensation
  • ANTONIO HERNANDEZ (Financial Secretary): $5,722 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2016. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To organize workers in the electrical industry and to promote, preserve and protect the welfare of its members. To secure better working conditions, wages and benefits by bargaining collectively with the members employers.

What it reported doing in 2016

See Schedule O

Operating model

Revenue model
Membership-supported. 100% of the money available for current operations came from membership dues.
Distribution model
Hybrid. The nonprofit split its reported program spending across 53% for direct work, and 47% for member benefits.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 90
  • Accountability: 77
  • Sustainability: 67
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.8%; rating input score 81
  • Program expense ratio: 100%; rating input score 100
  • 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: 100%; rating input score 100; 63rd 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: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 19.2%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 1.94; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 85; 85th percentile among comparable filings
  • Officer compensation ratio: 24%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: -4.1% per year; rating input score 0; 27th percentile among comparable filings
  • Revenue growth: 4.4% per year; rating input score 100; 57th percentile among comparable filings
  • Asset growth: 8.7% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 80.8% of revenue deployed · 100% of spending went to programs
  • Governance: 7 of 7 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $175K in reported program spending
  • Leadership: top reported pay $11K · 13 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2013 to 2016
  • Contacts: How to reach this organization
  • Money network: 25 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.