International Union of Bricklayers

Nonprofit profile at a glance

EIN
910154365
IRS 990 coverage
2010–2012
Forms available
Form 990 2012
Location
Spokane, WA, USA
Phone
5093272774
Rating confidence
Limited
Sector
Labor Unions

Official website

Reported finances

Revenue
$348,818
Expenses
$443,675
Assets
$202,200
Liabilities
$10,127

Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

14 people listed

Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The international union of bricklayers' and allied craftworkers local no. 3 of washingotn/Idaho/Montana (local #3) is a labor union established to represent individuals working in various employment fields, including, but not limited to, masonry, plastering, terrazzo and tile work. The union promotes employment of union members, organizes employees, settles grievances, negotiates labor contracts and provides various programs for the benefit of its members.

What it reported doing in 2012

Local #3 promotes employment of union members, organizes employees, settles grievances and negotiates labor contracts for the benefit of employees in represented employment fields, including masonry, plastering, terrazzo and tile work.

Operating model

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 verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 90
  • Accountability: 84
  • Sustainability: 18
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 60th 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -27.2%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 0.46; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 41.7%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 3.4% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: -32.4% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 14 of 14 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $97K · 14 people listed
  • Consistency: 11 of 11 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2010 to 2012
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

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

  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Operating margin scored 10/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • High — Sustainability: Officer compensation ratio scored 5/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.