Slag Cement Association
Nonprofit profile at a glance
- EIN
- 364414498
- IRS 990 coverage
- 2020–2024
- Forms available
- Form 990 2024
- Location
- Farmington Hills, MI, USA
- Phone
- 2488483778
- Rating
- 48
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Chambers of Commerce & Business Leagues
Reported finances
- Revenue
- $289,770
- Expenses
- $284,016
- Assets
- $320,446
- Liabilities
- $391
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
14 people listed
Executive titles in this filing
- Herbert Moeckel (Vice President)
- Jan Prusinski (President)
Highest reported compensation
- Donna Halstead (Director of Finance): $455 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To serve as the leading source of knowledge for slag cement and slag blended cements through continuous research, promotion and education. To communicate the performance and environmental benefits of these cementitious materials in the United States through the support and participation of member companies.
What it reported doing in 2024
Promotion/Website/Publications/Presentations - Disseminated industry information on the use of slag cement through association website, social media channels, in-person presentations and industry educational sessions in order to communicate the performance and environmental benefits of these cementitious materials through the support and participation of member companies.
Operating model
- Revenue model
- Other-operating. 100% of the money available for current operations came from other operating 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
MIXED - 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 a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 90
- Accountability: 79
- Sustainability: 45
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th 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: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Fail
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 2%; rating input score 44; 44th percentile among comparable filings
- Total-asset coverage ratio: 1.13; rating input score 44; 44th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 56; 56th percentile among comparable filings
- Officer compensation ratio: 0.2%; rating input score 37; 37th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 2.9% per year; rating input score 100; 40th percentile among comparable filings
- Asset growth: 7.1% per year; rating input score 100; 56th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 13 of 13 board members independent · 4 of 8 filing controls reported
- Programs: 3 filed program accomplishments
- Leadership: top reported pay $455 · 14 people listed
- Highest-paid contractors: 1 contractor listed · $211K reported
- Consistency: 10 of 11 current checks pass · 1 finding to review
- Schedules: 1 filed schedules
- Filing history: 5 filing years from 2020 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- Review — Accountability: Governance controls: 3 of 7 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Sustainability: Operating margin scored 44/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
- Moderate — Sustainability: Officer compensation ratio scored 37/100.
- Review — Sustainability: Liabilities to assets ratio scored 56/100.