National Council for Occupational Safety & Health

Overview

Mission

To promote safe and healthy working conditions for all working people in the united states. National cosh's programs focus on the engagement of a broad cross-section of residents - immigrant and american-born, youth and adult, union and non-union - to unite in campaigns that promote safe, decent jobs and strengthen job protections. We do this by: -educating workers and worker organizations. Conducting public education programs about prevention of occupational injuries and illnesses and compensation for the work-related injuries. -educating workers and worker organizations on occupational safety and health and workers' rights under the state and federal laws -advocating for workers' rights to safe and healthy working conditions -conducting research activities on the prevention of occupational injuries and illnesses -coordinating the sharing of information among state and local organizations concerned with preventing occupational injuries and illnesses -educating policymakers on issues r

What it reported doing in 2023

Dissemination and sharing of education and training materials on workplace health and safety among our 20 member organization via our website, listserve and other means.

Operating model

Revenue model
Donor-supported. 61% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 90% 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.

Nonprofit profile at a glance

EIN
201190377
IRS 990 coverage
2010–2023
Forms available
Form 990 2023, Form 990-EZ 2009
Headquarters
Austin, TX, USA
Phone
6176421878
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Safety Education

The verdict

STRONG - 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 90
  • Accountability: 95
  • Sustainability: 44
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.3%; rating input score 81
  • Program expense ratio: 89.3%; rating input score 89
  • Fundraising efficiency: $26.35 raised per $1 spent on fundraising; rating input score 66; 66th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 22nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 9.4%; rating input score 62; 62nd percentile among comparable filings
  • Total-asset coverage ratio: 0.67; rating input score 30; 30th percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 39; 39th percentile among comparable filings
  • Officer compensation ratio: 20.7%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: 3.8% per year; rating input score 100; 38th percentile among comparable filings
  • Revenue growth: 3.6% per year; rating input score 100; 37th percentile among comparable filings
  • Asset growth: 10.4% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 81.3% of revenue deployed · 89.3% of spending went to programs
  • Governance: 9 of 9 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1M in reported program spending
  • Leadership: top reported pay $132K · 11 people listed
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 14 annual filings from 2010 to 2023
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

Leadership & pay

11 people listed

Highest reported compensation

  • JESSICA MARTINEZ (EXECUTIVE DI): $132,075 total reported compensation
  • MARCY GOLDSTEIN (FORMER CO-EX): $103,511 total reported compensation

Source: IRS Form 990. Selected filing: FY2023.