Smart Local Union 219 Smacna of Nil Labor Management Committee Trust-fund
Nonprofit profile at a glance
- EIN
- 822197312
- IRS 990-EZ coverage
- 2024–2025
- Forms available
- Form 990 2023, Form 990-EZ 2025
- Location
- Rockford, IL, USA
- Phone
- 8158746641
- Rating
- 59
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Labor Unions
Reported finances
- Revenue
- $16,695
- Expenses
- $214,965
- Assets
- $35,603
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
5 people listed
People named in this filing
- JOSEPH COOK (CHAIRMAN)
- TODD WHITLOCK (TRUSTEE)
- KEVIN RAUCH (SECRETARY)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Labor management committee
What it reported doing in 2025
Assist workers and employers in solving problems of mutual concern, to improve the employment opportunities for employees, to expand the market for the construction industry, to improve communications between labor and management and to provide workers and employers with opportunities to explore joint approaches to organizational effectiveness.
Operating model
- Revenue model
- Other-operating. 89% of the money available for current operations came from other operating revenue.
- Distribution model
- Transfer-based 990-EZ. The 990-EZ reports grants or member benefits, but it does not separate enough spending to show the nonprofit’s full delivery mix.
The verdict
MIXED - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 62
- Transparency & Controls: 68
- Sustainability: 20
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: Limited
Transparency & Controls
- Consistency checks: 83.3%; rating input score 83; 2nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -1,187.6%; rating input score 2; 2nd percentile among comparable filings
- Total-asset coverage ratio: 0.17; rating input score 16; 16th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -24.6% per year; rating input score 0; 13th percentile among comparable filings
- Asset growth: -9.7% per year; rating input score 0; 18th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed
- Governance: Filed governance answers
- Accomplishments: 2 filed program accomplishments
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 1 filed schedules
- Filing history: 2 filing years from 2024 to 2025
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 2/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 16/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.