Local 828 Civil Service Employees Assn

Nonprofit profile at a glance

EIN
166027666
IRS 990 coverage
2020–2023
Forms available
Form 990 2023, Form 990-N 2023
Location
Rochester, NY, USA
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$228,803
Expenses
$213,347
Assets
$632,594
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • Carrie Asenato (2nd Vice President)
  • Tom Sarkis (3rd Vice President)
  • Michael Irving (1st Vice President)
  • Jim D Amico (President-Former)

People named in this filing

  • Carrie Asenato (2nd Vice President)
  • Tom Sarkis (3rd Vice President)
  • Holly Roth (3rd VP)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Negotiating contracts for its members of CSEA 828, attending workshops, representation at delegations

What it reported doing in 2023

Meetings, negotiations for members , other services

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 46% for direct work, 4% for grants, 49% for affiliated organizations, and 1% for member benefits.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 57
  • Accountability: 88
  • Sustainability: 64
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.2%; rating input score 93
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 5th 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.8%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 2.97; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 81; 81st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 6.9% per year; rating input score 100; 61st percentile among comparable filings
  • Revenue growth: 2.3% per year; rating input score 100; 40th percentile among comparable filings
  • Asset growth: 16.4% per year; rating input score 100; 79th percentile among comparable filings

Details

  • Where the money goes: 93.2% of revenue deployed · 100% of spending went to programs
  • Governance: 27 of 27 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $213K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 4 filing years from 2020 to 2023
  • Contacts: How to reach this organization
  • 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 — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Operating margin scored 56/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.