Federation of Public Service Employees

Nonprofit profile at a glance

EIN
463652736
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-EZ 2022
Location
Gardena, CA, USA
Phone
3102174029
Rating
31
Verdict
REVIEW
Rating confidence
Moderate
Sector
Labor Unions

Reported finances

Revenue
$404,425
Expenses
$392,574
Assets
$42,913
Liabilities
$59,650

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

Leadership & pay

3 people listed

Highest reported compensation

  • JOY BROWN-PRICE (Secretary-Treas): $23,676 total reported compensation

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

Overview

Mission

Improve the benefits and working conditions of our members through collective bargaining, effective representation, community outreach and political action. We shall advocate for and organize public service workers employed by various government entities. Unite the workers within its jurisdiction in a single cohesive labor union for purposes of collective efforts and advancing the interests of workers. Improve the conditions of the workers through collective bargaining with their employer with respect to wages, hours, working conditions and other conditions of employment.

What it reported doing in 2024

During the calendar year 2024, FPSE extended its membership benefits to include the option of Dependent Care, providing optional life coverage for spouse and children. $50,000 life coverage was extended to all members and not just our public safety members. Additionally, the union provided long-term disability coverage, which was increased to $1,000 per month for up to two years, covering injuries occurring on or off the job.

Operating model

Revenue model
Earned-program. 98% 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

REVIEW - The filed numbers largely add up and revenue has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 90
  • Accountability: 0
  • Sustainability: 28
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 0 of 8 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.9%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 0.11; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 1.39; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 6%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 13.4% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: 4.8% per year; rating input score 100; 46th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 0 of 3 board members independent · 0 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $24K · 3 people listed
  • Consistency: 11 of 12 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2020 to 2024
  • 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.

Key Signals

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

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 7 of 7 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • Moderate — Sustainability: Operating margin scored 46/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.