Roc Action

Overview

Mission

Organizations primary exempt purpose - to help reduce poverty, expand economic opportunity, improve public health and safety, combat discrimination, and advance human rights - see schedule o for full description

What it reported doing in 2023

INTRODUCTION In 2023, ROC Action maintained its digital presence through the website and social media, advocated for the Restaurant Workers Bill of Rights, and supported the plaintiffs in the case of Mothering Justice et al. v. Dana Nessel et al in the state of Michigan. It was mostly a year of planning and administrative work, with limited advocacy and outreach activities. Outreach In 2023 ROC Action amplified the Restaurant Workers Bill of Rights resolution through the website, e-mail communication, and social media, including Twitter, Facebook, and Instagram to educate restaurant workers and allies about the relevant policy issues and activities advancing our mission.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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
844402840
IRS 990 coverage
2020–2023
Forms available
Form 990 2023
Headquarters
New York, NY, USA
Phone
2122436900
Rating
81
Verdict
STRONG
Rating confidence
Moderate

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 88
  • Sustainability: 21
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 98.7%; rating input score 99
  • 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -6,424.3%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 0.59; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -67.5% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -90.7% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: -65% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 98.7% of spending went to programs
  • Governance: 3 of 3 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $52K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 14 of 14 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 3 annual filings from 2020 to 2023
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Leadership & pay

4 people listed

Source: IRS Form 990. Selected filing: FY2023.