La Cocina Va
Nonprofit profile at a glance
- EIN
- 462037695
- IRS 990 coverage
- 2016–2025
- Forms available
- Form 990 2025, Form 990-EZ 2015, Form 990-N 2014
- Location
- Arlington, VA, USA
- Phone
- 7035961557
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Home Economics
Reported finances
- Revenue
- $2,104,423
- Expenses
- $1,625,256
- Assets
- $2,742,553
- Liabilities
- $1,268,763
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
13 people listed
Executive titles in this filing
- BRIAN MACNAIR (CEO)
Highest reported compensation
- BRIAN MACNAIR (CEO): $177,685 total reported compensation
- DANIELA HURTADO (DIR. OF PROGRAMS & OPERATIONS): $159,454 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To use food to generate workforce & economic development in minority communities through culinary arts, job readiness training, vocational instruction, life skills development, job placement, & safety certifications.
What it reported doing in 2025
Training and workforce development: empowers low-income communities with job training and placement that results in a 90% job placement rate, a 39% average wage increase, and a 57% wage increase among women. In 2025, the total number of persons served by the culinary training program was 88.
Operating model
- Revenue model
- Donor-supported. 64% 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 67
- Transparency & Controls: 70
- Accountability: 90
- Sustainability: 55
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 63.7%; rating input score 64
- Program expense ratio: 82.4%; rating input score 82
- Fundraising efficiency: $11.84 raised per $1 spent on fundraising; rating input score 41; 41st percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- 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: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- 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
Sustainability
- Operating margin: 22.8%; rating input score 76; 76th percentile among comparable filings
- Total-asset coverage ratio: 1.69; rating input score 52; 52nd percentile among comparable filings
- Liabilities to assets ratio: 0.46; rating input score 18; 18th percentile among comparable filings
- Officer compensation ratio: 20.7%; rating input score 15; 15th percentile among comparable filings
Growth
- Program expense growth: 19.6% per year; rating input score 100; 83rd percentile among comparable filings
- Revenue growth: 14.2% per year; rating input score 100; 78th percentile among comparable filings
- Asset growth: 18% per year; rating input score 100; 81st percentile among comparable filings
Details
- Where the money goes: 63.7% of revenue deployed · 82.4% of spending went to programs
- Governance: 11 of 11 board members independent · 6 of 8 filing controls reported
- Programs: 4 filed program accomplishments · $1.3M in reported program spending
- Leadership: top reported pay $178K · 13 people listed · 1 of 6 pay-setting controls reported
- Consistency: 34 of 34 current checks pass
- Schedules: 6 filed schedules · includes major donors and executive pay
- Filing history: 10 filing years from 2016 to 2025
- Contacts: How to reach this organization
- Money network: 4 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.
- 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.
- Moderate — Financial Efficiency: Fundraising efficiency scored 41/100.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- Review — Sustainability: Total-asset coverage ratio scored 52/100.
- High — Sustainability: Officer compensation ratio scored 15/100.
- High — Sustainability: Liabilities to assets ratio scored 18/100.