Marin Association of Public Employe

Nonprofit profile at a glance

EIN
251927040
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
San Rafael, CA, USA
Phone
4154796273
Rating
55
Verdict
MIXED
Rating confidence
Moderate
Sector
Labor Unions

Official website

Reported finances

Revenue
$1,173,550
Expenses
$913,444
Assets
$1,955,700
Liabilities
$29,367

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

19 people listed

Executive titles in this filing

  • ERICA BUTLER (PRESIDENT)

Highest reported compensation

  • ROLAND M KATZ (EXECUTIVE DI): $165,214 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 marin association of public employees (mape) is the certified representative for marin county public employees in bargaining units 1, 2, 3, 4, 10, and 16 to promote better working conditions.

What it reported doing in 2024

Mape represents its members by promoting through collective and other action, better working conditions for all marin county and other public employees including, but not limited to wages, job security, fringe benefits, and political rights and privileges. Mape also works to promote good employer-employee relations; to maintain and improve an efficient county government and encourages public recognition of such efficency; to strengthen the marin county merit system; to collect and to promote the general welfare of the members of the marin assoication of public employees.

Operating model

Revenue model
Membership-supported. 96% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of voting board members are independent and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 55
  • Transparency & Controls: 66
  • Accountability: 26
  • Sustainability: 66
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 56.9%; rating input score 57
  • Program expense ratio: 71%; rating input score 71
  • 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: 0%; rating input score 0; 5th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: Pass

Sustainability

  • Operating margin: 22.2%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 2.14; rating input score 67; 67th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 65; 65th percentile among comparable filings
  • Officer compensation ratio: 18.1%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: 32.6% per year; rating input score 100; 91st percentile among comparable filings
  • Revenue growth: 3.8% per year; rating input score 100; 36th percentile among comparable filings
  • Asset growth: 15% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • Where the money goes: 56.9% of revenue deployed · 71% of spending went to programs
  • Governance: 0 of 18 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $165K · 19 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Mission deployment rate scored 57/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Officer compensation ratio scored 17/100.