Massachusetts Coalition for Occupational Safety and Health Inc

Overview

Mission

Engage workers and allies in promoting safe, healthy working conditions through education, advocacy and coalition-building.

What it reported doing in 2023

The stated purpose of the organization is to educate, train, advocate and provide technical assistance pertaining to occupational health and safety issues. The organization collects and disseminates information on occupational health issues. The organization is a membership organization which includes union locals, community organizations and individuals. Educational programs target health care workers, communities of color, immigrants and refugees, women, and all workers in high-hazard jobs.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% 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
042614458
IRS 990 coverage
2009–2023
Forms available
Form 990 2023
Headquarters
Dorchester, MA, USA
Phone
6178257233
Rating
85
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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 92
  • Accountability: 79
  • Sustainability: 41
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.9%; rating input score 96
  • Program expense ratio: 100%; rating input score 100
  • 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: 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4.1%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 0.79; rating input score 35; 35th percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 12.8%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: 5.3% per year; rating input score 100; 45th percentile among comparable filings
  • Revenue growth: 3.7% per year; rating input score 100; 38th percentile among comparable filings
  • Asset growth: 3.9% per year; rating input score 100; 34th percentile among comparable filings

Details

  • Where the money goes: 95.9% of revenue deployed · 100% of spending went to programs
  • Governance: 10 of 10 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.3M in reported program spending
  • Leadership: top reported pay $96K · 12 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 10 annual filings from 2009 to 2023
  • Contacts: How to reach this organization
  • Money network: 2 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.

Leadership & pay

12 people listed

Highest reported compensation

  • ALCIBIADES VEGA (CHIEF OF STRATEGY & ENGAGE): $95,788 total reported compensation
  • MELBA I JUEZ-PERRONE (CHIEF OPERATING OFFICER): $68,716 total reported compensation

Source: IRS Form 990. Selected filing: FY2023.