Labor Arts Inc

Nonprofit profile at a glance

EIN
010556730
IRS 990-EZ coverage
2011–2024
Forms available
Form 990-EZ 2024
Location
New York, NY, USA
Phone
2129664014
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Education N.E.C.

Official website

Reported finances

Revenue
$49,953
Expenses
$32,778
Assets
$121,514
Liabilities
$678

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Esther Cohen (President)

People named in this filing

  • May Ying Chen (Board Member)
  • Evelyn Jones Rich (Board Member)
  • Esther Cohen (President)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To document and celebrate the artistic and cultural heritage of working people and the labor movement, and encourage understanding of their often overlooked contributions to our society.

What it reported doing in 2024

MAKING WORK VISIBLE: The "Making Work Visible" contest encourages CUNY college students, most from low-income and immigrant communities, to use writing and creative expression to depict and analyze their experience of being a worker in New York. CUNY is one of the largest and most diverse community college systems in the United States, and most students have either worked before becoming students or must work while they study. This program allows applicants to improve their writing skills and receive recognition for their achievements and contributions to society and work. This program not only raises awareness but helps participants to value their role in the workforce and lead by example in their communities. It is jointly sponsored with the City University of New York, and awards cash prizes for fiction, non-fiction, poetry and visual art that shows thoughtful, original work on subjects relevant to work, to working people, and to the labor movement. Topics might include, but are not limited to: economic and social problems; issues of immigration; conflicts based on race, class, and ethnic identity; environmental concerns; child labor; women in the labor force; economic justice; globalization and international labor markets; organizing campaigns; crime and corruption; anti-labor campaigns; cultural and artistic visions; ideals and ideologies. The goal of the contest is to expand student thinking about the history of work, and to provide opportunities to make links between individual lived experience and larger social issues.

Operating model

Revenue model
Donor-supported. 75% 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.

The verdict

STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Program spending has declined or grown slowly and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 100
  • Sustainability: 73
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.3%; rating input score 62
  • Program expense ratio: 95%; rating input score 95

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 34.4%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 3.71; rating input score 79; 79th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -3.8% per year; rating input score 0; 38th percentile among comparable filings
  • Revenue growth: 0.1% per year; rating input score 100; 52nd percentile among comparable filings
  • Asset growth: 11.8% per year; rating input score 100; 76th percentile among comparable filings

Details

  • Where the money goes: 62.3% of revenue deployed · 95% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 4 filed program accomplishments · $31K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.