Local 308 Amer Fed of Musicians

Nonprofit profile at a glance

EIN
951588812
IRS 990 coverage
2019–2025
Forms available
Form 990 2025, Form 990-EZ 2018
Location
Carpinteria, CA, USA
Phone
8056873519
Rating
53
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$88,747
Expenses
$62,948
Assets
$1,604,827
Liabilities
$1,824

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • NEIL GARBER (PRESIDENT)

Highest reported compensation

  • NEIL GARBER (PRESIDENT): $9,432 total reported compensation
  • ELISE UNRUH (SECRETARY-TR): $9,432 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Labor association organized to protect and secure the rights of professional musicians in their professional activities. To unite the professional musicians within its jurisdiction who are eligible for membership. To organize the unorganized professional musicians and to provide services to such organized. To secure improved wages, hours, working conditions and other economic advantages through collective bargaining. To promote cultural and civic development in our community.

What it reported doing in 2025

The organizations main activity is to represent the professional musicians who work in the organizations jurisdiction, which consists of the counties of santa barbara and san luis obispo, in all union matters.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Member-benefit provider. The nonprofit used 72% of its reported program spending for member benefits.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. 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: 27
  • Transparency & Controls: 83
  • Accountability: 46
  • Sustainability: 65
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 31.3%; rating input score 31
  • Program expense ratio: 29.2%; rating input score 29
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 22nd 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: 71.4%; rating input score 71; 25th 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: 29.1%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 25.49; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 30%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: 3.6% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: 3.3% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 16.2% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 31.3% of revenue deployed · 29.2% of spending went to programs
  • Governance: 5 of 7 board members independent · 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $18K in reported program spending
  • Leadership: top reported pay $9K · 7 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 7 filing years from 2019 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 31/100.
  • High — Financial Efficiency: Program expense ratio scored 29/100.
  • High — Accountability: Governance controls: 7 of 8 not reported.
  • High — Sustainability: Officer compensation ratio scored 7/100.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.