Labor Community Strategy Center
Nonprofit profile at a glance
- EIN
- 954201669
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- Los Angeles, CA, USA
- Phone
- 2133872800
- Rating
- 76
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $494,146
- Expenses
- $967,089
- Assets
- $2,847,285
- Liabilities
- $1,158,371
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- ERIC MANN (EXECUTIVE DIRECTOR)
Highest reported compensation
- ERIC MANN (EXECUTIVE DIRECTOR): $140,970 total reported compensation
- CHANNING MARTINEZ (DIRECTOR/LCSC LEAD ORGANIZER): $93,131 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 strategy center is a think tank/act tank for regional, national and international movement building, founded in 1988 and based in the 10 million-person world city of los angeles. Our campaigns, projects, and publications are rooted in working class communities of color, and address the totality of urban life with a particular focus on civil rights, environmental justice, public health, global warming, and the criminal legal system. We build consciousness, leadership, and organization among those who face discrimination and people of color, women, immigrants, workers, lgbt people, youth, all of whom comprise our membership. Linking mass struggles to the need for structural change, we develop campaigns and demands that help build a revitalized social justice movement.
What it reported doing in 2024
The strategy center currently has the following program projects:1. Voices from the frontlines radio- featuring frontline movement organizers, authors, activists and revolutionaries from around the world. Broadcast live on mondays at 4pm (pst) on pacifica radio kpfk 90.7 fm, online at www.kpfk.org (streaming live), and to archives at the above link. 2. Bus riders union (bru) - features creative tactics, from a groundbreaking civil rights consent decree to direct action and civil disobedience, drive a multiracial dynamo of 200 active members, 3,000 dues-paying members, and 50,000 supporters on the bus. The bru has literally saved public transportation in los angeles and become the largest multiracial, mass transportation grassroots organization in the U.S.3. Transit riders for public transportation (trpt) - the strategy center is initiating a new national campaign, trpt, that will be focusing on mobilizing low-income communities and the most transit dependent to impact the forthcoming federal transportation bill, t4, where hundreds of billions of dollars are at stake and new opportunities must be seized.4. Clean air clean lungs clean buses / public health and global warming campaign - we are leading a growing coalition of environmental and public health groups and directly impacted low-income community residents and bus riders in an international campaign to go far beyond kyoto in the world's car capital. We are shooting to cut l.a.'s 7 million autos in half and reduce l.a.'s greenhouse gas emissions by 50% over the next decade.5. Community rights campaign - we are confronting an epidemic of criminalizing low-income youth, especially black and latino youth, in the urban core communities where we organize. Instead of teaching pre-med and pre-law, schools have become pre-prisons where huge numbers of students are warehoused, "enrolled and "data-based" into the criminal justice system from early on. We have opposed expanded funding for police through the 1,000 more buses, 1,000 less police campaign, and are working in five l.a. High schools.6. National school for strategic organizing - one of the best-known "graduate schools" in movement building in the u.s. More than 80 organizers have graduated since 1991, completing 6-12 months of rigorous 60-hour weeks in the classroom and organizing on the buses. They now comprise a national network of "long distance runners" who will commit years and hopefully a lifetime to highly professional and effective organizing work, with the strategy center and many other groups.
Operating model
- Revenue model
- Donor-supported. 91% 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
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: 86
- Transparency & Controls: 86
- Accountability: 70
- Sustainability: 24
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 80.6%; rating input score 81
- Fundraising efficiency: $7.07 raised per $1 spent on fundraising; rating input score 30; 30th percentile among comparable filings
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 19th 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: 75%; rating input score 75; 20th percentile among comparable filings
- Governance controls: 5 of 8 controls in place; rating input score 62
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- 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: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -95.7%; rating input score 2; 2nd percentile among comparable filings
- Total-asset coverage ratio: 2.94; rating input score 68; 68th percentile among comparable filings
- Liabilities to assets ratio: 0.41; rating input score 13; 13th percentile among comparable filings
- Officer compensation ratio: 24.2%; rating input score 15; 15th percentile among comparable filings
Growth
- Program expense growth: -4.2% per year; rating input score 0; 18th percentile among comparable filings
- Revenue growth: -10.1% per year; rating input score 0; 6th percentile among comparable filings
- Asset growth: 3.9% per year; rating input score 100; 42nd percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 80.6% of spending went to programs
- Governance: 3 of 4 board members independent · 5 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $780K in reported program spending
- Leadership: top reported pay $141K · 7 people listed
- Consistency: 29 of 30 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes major donors
- Filing history: 11 filing years from 2011 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.
- 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 30/100.
- Review — Accountability: Governance controls: 2 of 7 not reported.
- High — Sustainability: Operating margin scored 2/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Liabilities to assets ratio scored 13/100.
- High — Sustainability: Officer compensation ratio scored 15/100.