Roofers Union Local 221

Nonprofit profile at a glance

EIN
990090243
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Honolulu, HI, USA
Phone
8088475757
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$752,586
Expenses
$577,609
Assets
$2,468,051
Liabilities
$4,647

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

Leadership & pay

9 people listed

Executive titles in this filing

  • SUBIONO ENRIQUE (PRESIDENT)

Highest reported compensation

  • CHONG VAUGHN (FS/TR/BM): $134,961 total reported compensation
  • NAEHU-FREITAS IKAIKA (RECORDING SE): $53,072 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To organize all workers & to secure improved wages, fringe benefits, and working conditions for its members.

What it reported doing in 2025

Job referrals & wage increases were attained for members.

Operating model

Revenue model
Earned-program. 86% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

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

Rating breakdown

  • Financial Efficiency: 55
  • Transparency & Controls: 90
  • Accountability: 61
  • Sustainability: 69
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 52.7%; rating input score 53
  • Program expense ratio: 76.1%; rating input score 76
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 77.8%; rating input score 78; 20th percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 23.3%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 4.27; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 70; 70th percentile among comparable filings
  • Officer compensation ratio: 32.6%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: -12.4% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: 2.9% per year; rating input score 100; 25th percentile among comparable filings
  • Asset growth: 4.1% per year; rating input score 100; 31st percentile among comparable filings

Details

  • Where the money goes: 52.7% of revenue deployed · 76.1% of spending went to programs
  • Governance: 7 of 9 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $440K in reported program spending
  • Leadership: top reported pay $135K · 9 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 15 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • Review — Financial Efficiency: Mission deployment rate scored 53/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 6/100.