Sheet Metal Local 36 Building Company

Nonprofit profile at a glance

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

3 people listed

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Provides rental property for sheet metal local 36 union apprenticeship school in fulton, Missouri.

Provided rental property for sheet metal local 36 union apprenticeship school in fulton, Missouri.

Revenue model: No positive adjusted resources. The filing reports no positive adjusted operating resources.
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 available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- 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: Yes; rating input score 100

Independent voting board: 0%; rating input score 0; 9th percentile among comparable filings
Governance controls: 6 of 9 controls in place; rating input score 67
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- 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

Operating margin: -138.7%; rating input score 13; 13th percentile among comparable filings
Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
Liabilities to assets ratio: Limited
Officer compensation ratio: 1,779.3%; rating input score 1; 1st percentile among comparable filings

Program expense growth: Limited
Revenue growth: -22% per year; rating input score 0; 22nd percentile among comparable filings
Asset growth: -11.3% per year; rating input score 0; 17th percentile among comparable filings

Where the money goes: 0% of spending went to programs
Governance: 0 of 3 board members independent · 6 of 9 filing controls reported
Programs: 2 filed program accomplishments
Leadership: top reported pay $198K · 3 people listed · 0 of 6 pay-setting controls reported
Consistency: 10 of 11 current checks pass · 1 finding to review
Schedules: 5 filed schedules · includes executive pay and related organizations
Filing history: 8 filing years from 2010 to 2017
Contacts: How to reach this organization
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.

Signals prioritize questions for review. They are not findings of misconduct.

High — Financial Efficiency: Program expense ratio scored 0/100.
High — Accountability: Independent voting board scored 0/100.
High — Transparency & Controls: Pay-setting controls scored 0/100.
High — Growth: Revenue growth scored 0/100.
Review — Accountability: Governance controls: 3 of 9 not reported.
High — Sustainability: Operating margin scored 13/100.
High — Growth: Asset growth scored 0/100.
Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
High — Sustainability: Total-asset coverage ratio scored 2/100.
High — Sustainability: Officer compensation ratio scored 1/100.