Iowa Federation of Labor AFL-CIO
Nonprofit profile at a glance
- EIN
- 420781361
- IRS 990 coverage
- 2020–2024
- Forms available
- Form 990 2024
- Location
- Des Moines, IA, USA
- Phone
- 5152629571
- Rating
- 29
- Verdict
- REVIEW
- Rating confidence
- Moderate
Reported finances
- Revenue
- $1,016,247
- Expenses
- $1,037,354
- Assets
- $118,456
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
25 people listed
Executive titles in this filing
- Charlie Wishman (President)
Highest reported compensation
- Charlie Wishman (President): $135,143 total reported compensation
- Peter Hird (Secretary-Treasurer): $132,663 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Federation of Labor Organizations.
What it reported doing in 2024
The Federation published and distributed to the members of its affiliates the IFL "News," which is a newsletter dealing with employment and labor issues affecting working people and union members in Iowa. The Federation also published and distributed to members of its affiliates "Update" newsletters, which deal with legislative and regulatory matters affecting labor relations and employment.
Operating model
- Revenue model
- Other-operating. 92% of the money available for current operations came from other operating 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 - The filed numbers largely add up. 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: 83
- Accountability: 5
- Sustainability: 27
- Growth: 40
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: 88.9%; rating input score 89; 4th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: No; rating input score 0
Accountability
- Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
- Governance controls: 1 of 9 controls in place; rating input score 11
- Conflict-of-interest policy: Fail
- 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
Sustainability
- Operating margin: -2.1%; rating input score 30; 30th percentile among comparable filings
- Total-asset coverage ratio: 0.11; rating input score 5; 5th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
- Officer compensation ratio: 25.8%; rating input score 9; 9th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 1.8% per year; rating input score 100; 23rd percentile among comparable filings
- Asset growth: -7.7% per year; rating input score 0; 4th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 0 of 25 board members independent · 1 of 9 filing controls reported
- Programs: 3 filed program accomplishments
- Leadership: top reported pay $135K · 25 people listed
- Consistency: 11 of 13 current checks pass · 2 findings to review
- Schedules: 5 filed schedules · includes major donors
- Filing history: 5 filing years from 2020 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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 — Accountability: Governance controls: 7 of 8 not reported.
- High — Transparency & Controls: Related-party transparency scored 0/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 30/100.
- High — Sustainability: Total-asset coverage ratio scored 5/100.
- High — Sustainability: Officer compensation ratio scored 9/100.