Garment Worker Center

Nonprofit profile at a glance

EIN
810622327
IRS 990 coverage
2015–2024
Forms available
Form 990 2024, Form 990-EZ 2016
Location
Los Angeles, CA, USA
Phone
2137485866
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Ethnic, Immigrant Centers

Reported finances

Revenue
$10,060,845
Expenses
$2,820,655
Assets
$11,351,730
Liabilities
$3,698,557

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Marissa Nuncio (Executive Director)
  • Victor Narro (President)

Highest reported compensation

  • Marissa Nuncio (Executive Director): $138,379 total reported compensation

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

Overview

Mission

The garment worker center (gwc) is a worker rights organization leading an anti-sweatshop movement to improve conditions for tens of thousands of los angeles garment workers. Through direct organizing, gwc develops leaders who demand enforcement of strong labor laws and accountability from factory owners, manufacturers, and fashion brands. We center immigrant workers, women of color, and their families who are impacted by exploitation in the fashion industry.

What it reported doing in 2024

See schedule o

Operating model

Revenue model
Grant-funded. 92% of the money available for current operations came from government grants.
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.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 50
  • Transparency & Controls: 92
  • Accountability: 63
  • Sustainability: 81
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 23.7%; rating input score 24
  • Program expense ratio: 84.6%; rating input score 85
  • Fundraising efficiency: $51.33 raised per $1 spent on fundraising; rating input score 76; 76th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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; 66th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 72%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 4.02; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0.33; rating input score 44; 44th percentile among comparable filings
  • Officer compensation ratio: 4.9%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: 30% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: 31.3% per year; rating input score 100; 96th percentile among comparable filings
  • Asset growth: 32.9% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 23.7% of revenue deployed · 84.6% of spending went to programs
  • Governance: 4 of 4 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.4M in reported program spending
  • Leadership: top reported pay $138K · 5 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 8 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Financial Efficiency: Mission deployment rate scored 24/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 44/100.
  • Review — Sustainability: Officer compensation ratio scored 52/100.