International Brotherhood of Electrical Workers 966 Ibew

Nonprofit profile at a glance

Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.

5 people listed

Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Union

Provide union representation for 259 members

Revenue model: Membership-supported. 98% of the money available for current operations came from membership dues.
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 available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 77.8%; rating input score 78; 0th percentile among comparable filings
Pay-setting controls: Limited
Foreign activity oversight: Limited
Grant itemization coverage: Limited
Major donor itemization: Limited
Related-party transparency: Limited

Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
Governance controls: 2 of 9 controls in place; rating input score 22
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail

Operating margin: -30%; rating input score 9; 9th percentile among comparable filings
Total-asset coverage ratio: 0.5; rating input score 27; 27th percentile among comparable filings
Liabilities to assets ratio: 0.04; rating input score 47; 47th percentile among comparable filings
Officer compensation ratio: 27%; rating input score 13; 13th percentile among comparable filings

Program expense growth: Limited
Revenue growth: -3.7% per year; rating input score 0; 27th percentile among comparable filings
Asset growth: -25.4% per year; rating input score 0; 7th percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 259 of 7 board members independent · 2 of 9 filing controls reported
Programs: 1 filed program accomplishment
Leadership: top reported pay $44K · 5 people listed
Consistency: 18 of 20 current checks pass · 2 findings to review
Schedules: 2 filed schedules
Filing history: 4 filing years from 2010 to 2013
Contacts: How to reach this organization
Money network: 5 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.

Signals prioritize questions for review. They are not findings of misconduct.

High — Accountability: Governance controls: 6 of 8 not reported.
High — Growth: Revenue growth scored 0/100.
High — Sustainability: Operating margin scored 9/100.
High — Growth: Asset growth scored 0/100.
Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
High — Sustainability: Total-asset coverage ratio scored 27/100.
High — Sustainability: Officer compensation ratio scored 13/100.
Moderate — Sustainability: Liabilities to assets ratio scored 47/100.