AFLCIO Los Angeles County Federation of Labor Building Assoc

Nonprofit profile at a glance

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

55 people listed

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Title holding entity.

Revenue model: Earned-program. 100% 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 available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
Foreign activity oversight: Limited
Grant itemization coverage: Limited
Major donor itemization: Limited
Related-party transparency: Limited

Independent voting board: 97.7%; rating input score 98; 28th percentile among comparable filings
Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Missing
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass

Operating margin: -86.5%; rating input score 22; 22nd percentile among comparable filings
Total-asset coverage ratio: 3.66; rating input score 44; 44th percentile among comparable filings
Liabilities to assets ratio: 0.15; rating input score 16; 16th percentile among comparable filings
Officer compensation ratio: 38.4%; rating input score 9; 9th percentile among comparable filings

Program expense growth: Limited
Revenue growth: -13.6% per year; rating input score 0; 26th percentile among comparable filings
Asset growth: 4.1% per year; rating input score 100; 62nd percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 43 of 44 board members independent · 6 of 8 filing controls reported
Programs: 1 filed program accomplishment
Leadership: top reported pay $242K · 55 people listed · 0 of 6 pay-setting controls reported
Consistency: 12 of 12 current checks pass
Schedules: 4 filed schedules · includes executive pay
Filing history: 9 filing years from 2015 to 2024
Contacts: How to reach this organization
Money network: Resolved incoming and outgoing counterparties from filed money flows.
Related organizations: 1 filed related-organization link
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.

Signals prioritize questions for review. They are not findings of misconduct.

High — Transparency & Controls: Pay-setting controls scored 0/100.
High — Growth: Revenue growth scored 0/100.
High — Sustainability: Operating margin scored 22/100.
Review — Accountability: Governance controls: Whistleblower policy not reported.
Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
High — Sustainability: Officer compensation ratio scored 9/100.
High — Sustainability: Liabilities to assets ratio scored 16/100.