IBEW Local 477
Legal name: International Brotherhood of Electrical Workers Local 477
Nonprofit profile at a glance
- EIN
- 950865961
- IRS 990 coverage
- 2018–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- San Bernardino, CA, US
- Phone
- (909) 890-0607
- Rating
- 29
- Verdict
- REVIEW
- Rating confidence
- Moderate
Reported finances
- Revenue
- $3,910,055
- Expenses
- $3,347,097
- Assets
- $9,145,694
- Liabilities
- $47,285
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
15 people listed
Executive titles in this filing
- MICHAEL VASQUEZ (PRESIDENT)
Highest reported compensation
- JASON ESHELMAN (BUSS MGR/FIN): $211,520 total reported compensation
- MICHAEL VASQUEZ (PRESIDENT): $179,932 total reported compensation
- TIMOTHY AUMAN (MEMBER DEVEL): $178,620 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The International Brotherhood of Electrical Workers (IBEW) represents approximately 750,000 members who work in a wide variety of fields, including utilities, construction, telecommunications, broadcasting, manufacturing, railroads and government.
What it reported doing in 2024
To promote and foster goodwill and public support for the welfare and interest of this union and its members by actions including, but not limited to: organizing the unorganized, sponsoring activities that conserve the interests of this union and serve its membership, and providing donations to support labor friendly organizations and other organizations in our local community.
Operating model
- Revenue model
- Earned-program. 95% of the money available for current operations came from fees and other program revenue.
- 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 verdict
REVIEW - Revenue comfortably covers expenses and revenue has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 57
- Accountability: 28
- Sustainability: 65
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 84.6%; rating input score 85; 1st 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: 65%; rating input score 65; 18th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 3rd percentile among comparable filings
- Governance controls: 6 of 9 controls in place; rating input score 67
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 14.4%; rating input score 70; 70th percentile among comparable filings
- Total-asset coverage ratio: 2.73; rating input score 71; 71st percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 88; 88th percentile among comparable filings
- Officer compensation ratio: 33.4%; rating input score 4; 4th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 13.3% per year; rating input score 100; 78th percentile among comparable filings
- Asset growth: 15.2% per year; rating input score 100; 75th percentile among comparable filings
Details
- What they do: 2 operating locations identified
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 0 of 12 board members independent · 6 of 9 filing controls reported
- Programs: 2 filed program accomplishments
- Leadership: top reported pay $212K · 15 people listed · 0 of 6 pay-setting controls reported
- Consistency: 14 of 17 current checks pass · 3 findings to review
- Schedules: 5 filed schedules · includes grants and executive pay
- Filing history: 6 filing years from 2018 to 2024
- Contacts: How to reach this organization
- Money network: 14 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 — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- High — Accountability: Independent voting board scored 0/100.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- Review — Accountability: Governance controls: 3 of 9 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 4/100.