United Brotherhood of Carpenters and Joiners Local 845

Nonprofit profile at a glance

EIN
231690122
IRS 990 coverage
2011–2014
Forms available
Form 990 2014
Location
Boothwyn, PA, USA
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Labor Unions

Reported finances

Revenue
$206,410
Expenses
$182,800
Assets
$238,433
Liabilities
$10,532

Source: IRS Form 990. Selected filing: tax year 2014. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • JASON RODE (PRESIDENT)

Highest reported compensation

  • JASON DEBELLO (FINANCIAL SE): $8,338 total reported compensation
  • MIKE FOLEY (TREASURER): $5,620 total reported compensation
  • HARRY RILEY (RECORDING SE): $5,211 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide labor union services

What it reported doing in 2014

Labor union

Operating model

Revenue model
Membership-supported. 100% of the money available for current operations came from membership dues.
Distribution model
Affiliate network. The nonprofit sent 63% of its reported program spending through affiliated organizations.

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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 90
  • Accountability: 72
  • Sustainability: 56
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.3%; rating input score 77
  • Program expense ratio: 87.3%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 11.4%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 1.3; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 44; 44th percentile among comparable filings
  • Officer compensation ratio: 12.3%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: -23.1% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: -4.4% per year; rating input score 0; 23rd percentile among comparable filings
  • Asset growth: 3.1% per year; rating input score 100; 51st percentile among comparable filings

Details

  • Where the money goes: 77.3% of revenue deployed · 87.3% of spending went to programs
  • Governance: 5 of 5 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $159K in reported program spending
  • Leadership: top reported pay $8K · 7 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2011 to 2014
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • 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 — Accountability: Governance controls: 6 of 9 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 44/100.