International Longshore & Warehouse Union Local 94

Nonprofit profile at a glance

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

22 people listed

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

To conduct collective bargaining activities and related membership service activities.

Revenue model: Earned-program. 99% 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 available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 90%; rating input score 90; 4th percentile among comparable filings
Pay-setting controls: Limited
Foreign activity oversight: Limited
Grant itemization coverage: 58.2%; rating input score 58; 17th percentile among comparable filings
Major donor itemization: Limited
Related-party transparency: Limited

Independent voting board: 66.7%; rating input score 67; 11th 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: 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: Pass
- Independent financial-statement audit: Pass

Operating margin: -9.1%; rating input score 14; 14th percentile among comparable filings
Total-asset coverage ratio: 0.47; rating input score 16; 16th percentile among comparable filings
Liabilities to assets ratio: 0; rating input score 97; 97th percentile among comparable filings
Officer compensation ratio: 16.5%; rating input score 16; 16th percentile among comparable filings

Program expense growth: 4.2% per year; rating input score 100; 35th percentile among comparable filings
Revenue growth: 5.5% per year; rating input score 100; 45th percentile among comparable filings
Asset growth: 8.9% per year; rating input score 100; 54th percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 12 of 18 board members independent · 6 of 9 filing controls reported
Programs: 1 filed program accomplishment
Leadership: top reported pay $150K · 22 people listed
Highest-paid contractors: 1 contractor listed · $100K reported
Consistency: 11 of 12 current checks pass · 1 finding to review
Schedules: 5 filed schedules · includes grants
Filing history: 15 filing years from 2010 to 2024
Contacts: How to reach this organization
Money network: 10 filed money-flow records
Related organizations: 3 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.

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

Review — Transparency & Controls: Grant itemization coverage scored 58/100.
Review — Accountability: Governance controls: 3 of 9 not reported.
High — Sustainability: Operating margin scored 14/100.
Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
High — Sustainability: Total-asset coverage ratio scored 16/100.
High — Sustainability: Officer compensation ratio scored 16/100.