United Mountain Workers

Nonprofit profile at a glance

EIN
841426132
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023
Location
Breckenridge, CO, USA
Phone
2032132684
Rating
51
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$614,750
Expenses
$459,583
Assets
$375,913
Liabilities
$62,311

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

Leadership & pay

31 people listed

Executive titles in this filing

  • ADAM REYMAN (CB President)
  • MAX MAGILL (President)
  • STEVEN MOSS (CB Vice President)
  • KATE LIPS (PC President)
  • JACKIE KEARNEY (Vice President)

Highest reported compensation

  • ADAM REYMAN (CB President): $2,250 total reported compensation
  • MAX MAGILL (President): $1,110 total reported compensation
  • ANNA KENDALL (Treasurer): $1,110 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 advocate for better working conditions and sustainable livelihoods for ski resort employees by fighting for fair wages, healthcare, and benefits through unionization.

What it reported doing in 2024

To provide bereavement, lost wages and other support to its members.

Operating model

Revenue model
Donor-supported. 69% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 94% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - The filed numbers largely add up and revenue has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 50
  • Transparency & Controls: 70
  • Accountability: 18
  • Sustainability: 59
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 50.4%; rating input score 50
  • Program expense ratio: 67.3%; rating input score 67
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 25.2%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 0.82; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0.17; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 5.2%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 22.6% per year; rating input score 100; 88th percentile among comparable filings
  • Asset growth: 20.6% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • Where the money goes: 50.4% of revenue deployed · 67.3% of spending went to programs
  • Governance: 0 of 15 board members independent · 4 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $309K in reported program spending
  • Leadership: top reported pay $2K · 31 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 25 of 25 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Contacts: How to reach this organization
  • Money network: 38 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.

  • Review — Financial Efficiency: Mission deployment rate scored 50/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.
  • Review — Sustainability: Officer compensation ratio scored 52/100.