Mason Tenders District Council

Nonprofit profile at a glance

EIN
136181432
IRS 990-EZ coverage
2011–2011
Forms available
Form 990 2010, Form 990-EZ 2011
Location
New York, NY, USA
Phone
2124529700
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Scholarships, Student Financial Aid Services, Awards

Reported finances

Revenue
$85
Expenses
$143,033
Assets
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2011. Amounts in USD.

Leadership & pay

10 people listed

Source: IRS Form 990-EZ. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The purpose of the plan is to provide scholarships to high school graduates who will enter college within one year after graduation. The applicants must be dependent children of members of the council in good standing with their local union, working for a contributing employer who is party to a collective bargaining agreement with a local union of the council and must have earned a minimum of one pension credit in the preceding year. In addition, dependent children of pensioners of the mason tenders' district council pension fund may also apply. A nonpartisan examining committee chooses the scholarship recipients.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model
Transfer-based 990-EZ. The 990-EZ reports grants or member benefits, but it does not separate enough spending to show the nonprofit’s full delivery mix.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 82
  • Sustainability: 0
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -168,174.1%; rating input score 0; 0th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: Limited
  • Revenue growth: -78.1% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: -200% per year; rating input score 0; 1st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 4 of 4 current checks pass
  • Schedules: 2 filed schedules
  • Related organizations: 4 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.

Key Signals

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

  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • High — Growth: Asset growth scored 0/100.