Wisconsin State Council of Afscme County and Municipal Local Unions #40 Afl-cio

Nonprofit profile at a glance

EIN
390772356
IRS 990 coverage
2010–2015
Forms available
Form 990 2015
Location
Madison, WI, USA
Phone
6088364040
Rating confidence
Limited
Sector
Support N.E.C.

Official website

Reported finances

Revenue
$652,514
Expenses
$1,209,624
Assets
$1,329,181
Liabilities
$409,886

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

19 people listed

Executive titles in this filing

  • JAMES GARITY (PRESIDENT)
  • NANCY ANDERSON (VICE PRESIDENT)
  • RICHARD BADGER (EXECUTIVE DIRECTOR)

Highest reported compensation

  • RICHARD BADGER (EXECUTIVE DIRECTOR): $144,761 total reported compensation
  • JAMES GARITY (PRESIDENT): $2,033 total reported compensation
  • ANNELIESE SHEAHAN (EXECUTIVE BOARD MEMBER): $1,953 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Council #40 promoted and assisted affiliated local unions and their members.

What it reported doing in 2015

Council #40 provided services to members including organization of new units; research, preparation, and negotiation of collective bargaining agreements; litigation before various state and federal administrative agencies; contract administrative services; and assistance with other administrative and technical functions.

Operating model

Revenue model
Earned-program. 99% 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

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 94
  • Accountability: 32
  • Sustainability: 22
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 8th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 74th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

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

Sustainability

  • Operating margin: -85.4%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 1.1; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0.31; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 13.1%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -33.2% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: -11.5% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 7 of 9 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $145K · 19 people listed
  • Consistency: 10 of 11 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 6 filing years from 2010 to 2015
  • Contacts: How to reach this organization
  • Money network: 20 filed money-flow records
  • Related organizations: 2 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.

  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 1/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.