Sheet Metal Workers Local 44
Nonprofit profile at a glance
- EIN
- 240721005
- IRS 990 coverage
- 2012–2025
- Forms available
- Form 990 2025
- Location
- Wilkes Barre, PA, USA
- Phone
- 5708224781
- Rating confidence
- Limited
- Sector
- Labor Unions
Reported finances
- Revenue
- $1,274,909
- Expenses
- $1,250,370
- Assets
- $2,183,280
- Liabilities
- $627,486
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
16 people listed
Executive titles in this filing
- RICHARD NELSON (PRESIDENT)
- ROBERT E RUSHKOWSKI (VICE PRESIDENT)
Highest reported compensation
- DONALD DUNNE (BUSINESS MANAGER/FST): $188,121 total reported compensation
- THOMAS CONNER (BUSINESS REPRESENTATIVE): $181,960 total reported compensation
- JEFFREY SCHMUDE (ORGANIZER): $166,509 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 workers and to secure improved wages, benefits and working conditions.
What it reported doing in 2025
To organize workers and secure improved wages, hours, working conditions and other economic advantages through organization, negotiation and collective bargaining.
Operating model
- Revenue model
- Earned-program. 95% of the money available for current operations came from fees and other program revenue.
- 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 verdict
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 60
- Accountability: 14
- Sustainability: 37
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd 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: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 6th 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: Fail
- 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: Pass
Sustainability
- Operating margin: 1.9%; rating input score 36; 36th percentile among comparable filings
- Total-asset coverage ratio: 1.75; rating input score 60; 60th percentile among comparable filings
- Liabilities to assets ratio: 0.29; rating input score 20; 20th percentile among comparable filings
- Officer compensation ratio: 44%; rating input score 3; 3rd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 3% per year; rating input score 100; 25th percentile among comparable filings
- Asset growth: 7.2% per year; rating input score 100; 44th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 0 of 8 board members independent · 3 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $1.3M in reported program spending
- Leadership: top reported pay $188K · 16 people listed · 0 of 6 pay-setting controls reported
- Consistency: 13 of 13 current checks pass
- Schedules: 5 filed schedules · includes executive pay
- Filing history: 14 filing years from 2012 to 2025
- Contacts: How to reach this organization
- Money network: 16 filed money-flow records
- Related organizations: 5 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.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- Moderate — Accountability: Governance controls: 5 of 8 not reported.
- Moderate — Sustainability: Operating margin scored 36/100.
- High — Sustainability: Officer compensation ratio scored 3/100.
- High — Sustainability: Liabilities to assets ratio scored 20/100.