Joint Labor Management Cooperation Local Union No 164
Nonprofit profile at a glance
- EIN
- 262693287
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Roseland, NJ, USA
- Phone
- 9732284200
- Rating confidence
- Limited
Reported finances
- Revenue
- $654,090
- Expenses
- $734,255
- Assets
- $1,207,149
- Liabilities
- $108,148
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Highest reported compensation
- DANIEL GUMBLE (UNION TRUSTEE): $426,036 total reported compensation
- TOM SULLIVAN (UNION TRUSTEE): $368,802 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 plan's purpose is to fund drug testing and promote the international brotherhood of electrical workers members.
What it reported doing in 2024
Drug testing for international brotherhood of electrical workers members.
Operating model
- Revenue model
- Earned-program. 92% 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
- 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: 66
- Accountability: 65
- Sustainability: 30
- Growth: 60
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; 63rd 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: 71.4%; rating input score 71; 15th percentile among comparable filings
- Governance controls: 4 of 9 controls in place; rating input score 57
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Limited
- Other executive compensation review process: Limited
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -12.3%; rating input score 15; 15th percentile among comparable filings
- Total-asset coverage ratio: 1.64; rating input score 59; 59th percentile among comparable filings
- Liabilities to assets ratio: 0.09; rating input score 44; 44th percentile among comparable filings
- Officer compensation ratio: 40.7%; rating input score 3; 3rd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 3.9% per year; rating input score 100; 37th percentile among comparable filings
- Asset growth: 5.1% per year; rating input score 100; 39th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 5 of 7 board members independent · 4 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $426K · 7 people listed · 1 of 6 pay-setting controls reported
- Highest-paid contractors: 1 contractor listed · $124K reported
- Consistency: 12 of 12 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
- Related organizations: 5 filed related-organization links
- 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 — Accountability: Governance controls: 3 of 7 not reported.
- High — Sustainability: Operating margin scored 15/100.
- Review — Sustainability: Total-asset coverage ratio scored 59/100.
- High — Sustainability: Officer compensation ratio scored 3/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 44/100.