Union Center Inc

Nonprofit profile at a glance

EIN
410727900
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Albert Lea, MN, USA
Phone
5073730649
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$147,953
Expenses
$166,296
Assets
$294,109
Liabilities
$81,328

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

Leadership & pay

12 people listed

Executive titles in this filing

  • TIM NELSON (PRESIDENT)

Highest reported compensation

  • JEAN HERFINDAHL (BOARD MEMBER): $9,361 total reported compensation
  • JANELLE TUTTLE (BOARD MEMBER): $5,465 total reported compensation
  • DERBY OLSEN (BOARD MEMBER): $1,388 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provides a meeting place for union members and serves as the office of each union department. The space is available to all union members in the area.

What it reported doing in 2024

Under charitable gaming license form the state of Minnesota, the organization conducts lawful gambling at three locations. The organization also hosts an annual bingo session at the central location. In accord with state regulations, the organization made multiple donations throughout the year. The organization made a total of 39 contributions to non-profits, both local and national, local youth organizations, and to local schools.

Operating model

Revenue model
Other-operating. 90% of the money available for current operations came from other operating revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 68% for direct work, and 32% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 66
  • Accountability: 63
  • Sustainability: 31
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 97%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 25.6%; rating input score 26; 39th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -12.4%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 1.77; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0.28; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 10.3%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: 26.2% per year; rating input score 100; 88th percentile among comparable filings
  • Revenue growth: 23.1% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: -1.4% per year; rating input score 0; 20th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 97% of spending went to programs
  • Governance: 12 of 12 board members independent · 1 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $161K in reported program spending
  • Leadership: top reported pay $9K · 12 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 7 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.

  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Transparency & Controls: Grant itemization coverage scored 26/100.
  • High — Sustainability: Operating margin scored 20/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.