Seiu Colorado State Council

Nonprofit profile at a glance

EIN
453982330
IRS 990 coverage
2013–2024
Forms available
Form 990 2024, Form 990-EZ 2019
Location
Denver, CO, USA
Phone
3037278005
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$184,923
Expenses
$337,074
Assets
$123,430
Liabilities
$0

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

Leadership & pay

3 people listed

Executive titles in this filing

  • STEPHANIE FELIX-SOWY (PRESIDENT)

Highest reported compensation

  • STEPHANIE FELIX-SOWY (PRESIDENT): $221,597 total reported compensation
  • HILARY GLASGOW (SECRETARY/TR): $186,617 total reported compensation
  • JACOB BECKLUND (DEPUTY STATE): $163,547 total reported compensation

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

Overview

Mission

The Colorado state council works to integrate and guide priorities and campaigns for the service employees international union's two locals in the state of Colorado.

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 94% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 72
  • Accountability: 72
  • Sustainability: 17
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 96.9%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th 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: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -82.3%; rating input score 3; 3rd 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: 84%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: 27.1% per year; rating input score 100; 89th percentile among comparable filings
  • Revenue growth: 13.6% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: 20% per year; rating input score 100; 84th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 96.9% of spending went to programs
  • Governance: 2 of 2 board members independent · 3 of 9 filing controls reported
  • Programs: Filed program service accomplishments
  • Leadership: top reported pay $222K · 3 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes grants and executive pay
  • Filing history: 6 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 3 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.

  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • High — Sustainability: Operating margin scored 3/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 1/100.