Office & Professional Employees Union Local 98

Nonprofit profile at a glance

EIN
310377575
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Cincinnati, OH, USA
Phone
5135412480
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$410,362
Expenses
$431,277
Assets
$158,823
Liabilities
$0

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

Leadership & pay

5 people listed

Highest reported compensation

  • Brandon Guthier (Prsident): $84,890 total reported compensation
  • Patricia Luken (Trustee): $82,273 total reported compensation
  • Greg Warren (Bus Agent Sec Treas): $74,890 total reported compensation

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

Overview

Mission

Labor union- collective bargaining for wages and benefits for union members.

What it reported doing in 2024

Hearings for union members' grievances against their employer in cases of termination for discipline administered and for violations of working conditions.

Operating model

Revenue model
Membership-supported. 77% of the money available for current operations came from membership dues.
Distribution model
Hybrid. The nonprofit split its reported program spending across 75% for direct work, and 25% for affiliated organizations.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 18
  • Sustainability: 29
  • Growth: 100

Detailed rating inputs

Financial Efficiency

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

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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; 7th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -5.1%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 0.37; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 39.2%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: 42.1% per year; rating input score 100; 94th percentile among comparable filings
  • Revenue growth: 11.3% per year; rating input score 100; 75th percentile among comparable filings
  • Asset growth: 2.8% per year; rating input score 100; 37th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 5 board members independent · 4 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $431K in reported program spending
  • Leadership: top reported pay $85K · 5 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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 — Accountability: Independent voting board scored 0/100.
  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • High — Sustainability: Operating margin scored 29/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.