Local 107 OPEIU

Nonprofit profile at a glance

EIN
911944698
IRS 990 coverage
2011–2020
Forms available
Form 990 2020
Location
New Iberia, LA, USA
Phone
3373808293
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Labor Unions

Reported finances

Revenue
$200,547
Expenses
$115,811
Assets
$428,026
Liabilities
$664

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • Graham Lewis (Vice President)
  • Kenneth Brunner (President)

Highest reported compensation

  • James Gaither (Treasurer): $9,600 total reported compensation
  • Kenneth Brunner (President): $9,600 total reported compensation
  • Graham Lewis (Vice President): $6,600 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Labor Organization

What it reported doing in 2020

To organize all helicopter pilots and related support personnel as deemed appropriate by the NMB or simillar certifying agency: to secure terms and conditions of employment for its members consonant with ideas of fair wages; to promote and encourage harmonious relations between employees and employers; to render all possible assistance to fellow members in the American Federation of Labor and Congress of Industrial Organizations and the Canadian Labour Congress; and to have, in general, the same aims and purposes of the International Union provided for in its Constitution in the interest of all professional, technical, office and clerical employees.

Operating model

Revenue model
Membership-supported. 100% of the money available for current operations came from membership dues.
Distribution model
Hybrid. The nonprofit split its reported program spending across 75% for direct work, and 25% for affiliated organizations.

The verdict

SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 64
  • Accountability: 62
  • Sustainability: 70
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 57.8%; rating input score 58
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 89.6%; rating input score 90; 23rd percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 42.3%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 3.7; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 65; 65th percentile among comparable filings
  • Officer compensation ratio: 36.8%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: -2.4% per year; rating input score 0; 36th percentile among comparable filings
  • Revenue growth: 1.2% per year; rating input score 100; 43rd percentile among comparable filings
  • Asset growth: 1.3% per year; rating input score 100; 34th percentile among comparable filings

Details

  • Where the money goes: 57.8% of revenue deployed · 100% of spending went to programs
  • Governance: 86 of 96 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $10K · 9 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 21 of 21 current checks pass
  • Schedules: 3 filed schedules · includes executive pay
  • Filing history: 10 filing years from 2011 to 2020
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Financial Efficiency: Mission deployment rate scored 58/100.
  • High — Accountability: Governance controls: 7 of 9 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.