Twu Local 100 - Nycta Training and Upgrading Fund

Nonprofit profile at a glance

EIN
320079340
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Brooklyn, NY, United States
Phone
(718) 780-8700
Rating
55
Verdict
MIXED
Rating confidence
Moderate
Sector
Education N.E.C.

Official website

Reported finances

Revenue
$2,788,055
Expenses
$2,636,455
Assets
$3,193,314
Liabilities
$1,767,152

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

Leadership & pay

7 people listed

Executive titles in this filing

  • John Chiarello (President)

Highest reported compensation

  • Charles Jenkins (Director of TUF): $176,413 total reported compensation
  • Valerie Smith (DIR. OF BUS. AD): $119,632 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 help members gain new skills, advance in their careers, and reach their full potential within Transit through education and training.

What it reported doing in 2024

Provided employees who are members of the union with training classes and continuing education to advance existing skills.

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program revenue.
Distribution model
Member-benefit provider. The nonprofit used 100% of its reported program spending for member benefits.

The verdict

MIXED - Most voting board members are independent. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 39
  • Transparency & Controls: 56
  • Accountability: 95
  • Sustainability: 43
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 42.5%; rating input score 43
  • Program expense ratio: 45.5%; rating input score 46
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 13th 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 5.4%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 1.21; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0.55; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 11.2%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: -1.3% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: -6.5% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: 0.6% per year; rating input score 100; 14th percentile among comparable filings

Details

  • What they do: 13 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 42.5% of revenue deployed · 45.5% of spending went to programs
  • Governance: 4 of 4 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.2M in reported program spending
  • Leadership: top reported pay $176K · 7 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $330K reported
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 — Financial Efficiency: Mission deployment rate scored 43/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 46/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Operating margin scored 52/100.
  • Review — Accountability: Governance controls: Audit committee oversight not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.