Metal Polishers Union Local 8A-28A

Nonprofit profile at a glance

EIN
135581798
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Long Island City, NY, USA
Rating
28
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$110,261
Expenses
$102,636
Assets
$18,273
Liabilities
$0

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

Leadership & pay

10 people listed

Executive titles in this filing

  • Efrain Medina (President)
  • Lloyd Lincoln (Vice President)

Highest reported compensation

  • Albert Blair (Trustee): $1,200 total reported compensation
  • Bob Bailey (Executive Board): $760 total reported compensation
  • Efrain Medina (President): $680 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 Union.

What it reported doing in 2025

The stated purpose of the Labor Union is to organize all workers for their moral, economic and social advancement. To that end, the officers and business representatives of the Labor Union collectively bargain with employers on behalf of the membership.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

REVIEW - The filed numbers largely add up. 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: 0
  • Transparency & Controls: 79
  • Accountability: 9
  • Sustainability: 40
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 87.5%; rating input score 88; 4th 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: 0%; rating input score 0; 8th 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: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.9%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 0.18; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 5.8%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -18.3% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: -13% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 0 of 10 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $1K · 10 people listed
  • Consistency: 9 of 10 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 10 filed money-flow records
  • Related organizations: 5 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 7 of 9 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • Review — Sustainability: Operating margin scored 51/100.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.