United Brotherhood of Carpenters & Joiners of Amer Metropolitan Regional Cn

Nonprofit profile at a glance

EIN
231173325
IRS 990 coverage
2011–2014
Forms available
Form 990 2014
Location
Philadelphia, PA, USA
Phone
2155691634
Rating
41
Verdict
MIXED
Rating confidence
Moderate
Sector
Labor Unions

Official website

Reported finances

Revenue
$33,225,628
Expenses
$28,552,959
Assets
$139,495,507
Liabilities
$85,842

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

Leadership & pay

19 people listed

Highest reported compensation

  • EDWARD CORYELL (Exec. SEC-TREAS): $570,117 total reported compensation
  • EDWARD CORYELL JR (ASST EX SECTY): $334,307 total reported compensation
  • ROBERT NAUGHTON (HEAD ORG/EX BD): $313,494 total reported compensation

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

Overview

Mission

The council's mission is to support collective bargaining for its members, conducting membership meetings, education and organizing events to further the common interests of the membership.

What it reported doing in 2014

Collective bargaining and representation services to approximately 16,531 members for the year ending june 30, 2015.

Operating model

Revenue model
Earned-program. 79% of the money available for current operations came from fees and other program 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 filed governance safeguards are in place. 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: 69
  • Accountability: 66
  • Sustainability: 77
  • 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: 90%; rating input score 90; 3rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 86.8%; rating input score 87; 20th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 57.1%; rating input score 57; 10th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 14.1%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 4.89; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 98; 98th percentile among comparable filings
  • Officer compensation ratio: 10.9%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 20.3% per year; rating input score 100; 91st percentile among comparable filings
  • Asset growth: 9.2% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 8 of 14 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $570K · 19 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $463K reported
  • Consistency: 12 of 14 current checks pass · 2 findings to review
  • Schedules: 6 filed schedules · includes grants and executive pay
  • Filing history: 4 filing years from 2011 to 2014
  • Contacts: How to reach this organization
  • Money network: 17 filed money-flow records
  • Related organizations: 8 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Review — Accountability: Independent voting board scored 57/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 11/100.