Minnesota Association of Professional Emplyees Building Corporation

Nonprofit profile at a glance

EIN
300160975
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Shoreview, MN, USA
Phone
6512276457
Rating confidence
Limited
Sector
Real Estate Associations

Reported finances

Revenue
$336,720
Expenses
$435,253
Assets
$1,498,568
Liabilities
$2,981

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

Leadership & pay

27 people listed

Executive titles in this filing

  • Megan Dayton (MAPE President)
  • Angela Halseth (Bldg Corp President)

Highest reported compensation

  • Todd Maki (MAPE Chief of Staff): $194,058 total reported compensation
  • Suzanne Al-Kayali (MAPE Operations Director): $162,478 total reported compensation
  • Megan Dayton (MAPE President): $111,013 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To own and operate a building to house the offices and meeting rooms of M.A.P.E. related entity and provide meeting space for M.A.P.E. locals.

What it reported doing in 2024

The MAPE Building Corporation cared for and maintained the property it owns. It continued to collect rent from its major related party tenant Minnesota Assciation of Professional Employees - 41-1386652 who occupies floors 2 and 3. During 2024 the Bldg Corp also leased 1st floor space to another labor organization. The Organization also continued to maintain the building and perform necessary updates. This work is done by a Board of Directors that provides oversight and direction to the MAPE related party staff.

Operating model

Revenue model
Earned-program. 76% 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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 66
  • Accountability: 82
  • Sustainability: 35
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: Pass
    • 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 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -29.3%; rating input score 10; 10th percentile among comparable filings
  • Total-asset coverage ratio: 3.44; rating input score 72; 72nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 54; 54th percentile among comparable filings
  • Officer compensation ratio: 17.5%; rating input score 22; 22nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 8.8% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: -3% per year; rating input score 0; 15th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 25 of 25 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $194K · 27 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 12 of 12 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • 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.

  • Review — Accountability: Governance controls: 4 of 9 not reported.
  • High — Sustainability: Operating margin scored 10/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 22/100.
  • Review — Sustainability: Liabilities to assets ratio scored 54/100.