International Union of Operati Engineers Local 101

Nonprofit profile at a glance

EIN
440296686
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Kansas City, MO, USA
Phone
8167378600
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$11,736,455
Expenses
$8,079,906
Assets
$29,083,766
Liabilities
$24,251

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

Leadership & pay

21 people listed

Executive titles in this filing

  • Mark Jones (President)

Highest reported compensation

  • Aaron Brown (Business Mgr): $217,093 total reported compensation
  • Mark Jones (President): $194,588 total reported compensation
  • Joshua Davis (Financial Sec): $180,328 total reported compensation

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

Overview

Mission

Negotiating Organization

What it reported doing in 2024

Provides a unified negotiating organization for its members and

Operating model

Revenue model
Membership-supported. 90% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 81% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 66
  • Accountability: 95
  • Sustainability: 77
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 55.5%; rating input score 55
  • Program expense ratio: 75.8%; rating input score 76
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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; 66th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • 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

Sustainability

  • Operating margin: 31.2%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 3.6; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 96; 96th percentile among comparable filings
  • Officer compensation ratio: 34.5%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: 0% per year; rating input score 100; 11th percentile among comparable filings
  • Revenue growth: 5.9% per year; rating input score 100; 51st percentile among comparable filings
  • Asset growth: 7.1% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 55.5% of revenue deployed · 75.8% of spending went to programs
  • Governance: 9 of 9 board members independent · 8 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $8.1M in reported program spending
  • Leadership: top reported pay $217K · 21 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 20 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 55/100.
  • Review — Accountability: Governance controls: Whistleblower policy not reported.
  • High — Sustainability: Officer compensation ratio scored 1/100.