Operative Plaster's & Cement Masons Local Union 394

Nonprofit profile at a glance

EIN
860043417
IRS 990-EZ coverage
2014–2014
Forms available
Form 990-EZ 2014
Location
Phoenix, AZ, USA
Phone
6022588148
Rating
37
Verdict
REVIEW
Rating confidence
Moderate
Sector
Labor Unions

Reported finances

Revenue
$87,012
Expenses
$156,363
Assets
$107,112
Liabilities
$341

Source: IRS Form 990-EZ. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • JEFF WORMAN (PRESIDENT)

People named in this filing

  • RAY SCHWAHN (BUSINESS MAN)
  • JEFF WORMAN (PRESIDENT)
  • ALVIN MATOUSEK (VICE PRESIDE)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Local labor union hall exists to serve its members.

What it reported doing in 2014

The organization is a labor union, organized under an international charter, to serve its members. The local provides work referrals and holds meetings to address members' concerns and issues. The local also negotiates conctracts with union employers on behalf of its members. At june 30, 2015, there were 572 members.

Operating model

Revenue model
Membership-supported. 89% of the money available for current operations came from membership dues.
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

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 7
  • Transparency & Controls: 82
  • Sustainability: 22
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 11.5%; rating input score 11
  • 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: -79.7%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 0.69; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: 2.9%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 11.5% of revenue deployed
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 1 filed schedules
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • 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 11/100.
  • High — Sustainability: Operating margin scored 8/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.