Local Progress Policy Action

Nonprofit profile at a glance

EIN
872098657
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-N 2021
Location
Washington, DC, USA
Phone
2028105723
Rating
78
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Research Institutes and Public Policy Analysis

Reported finances

Revenue
$3,218,328
Expenses
$2,410,892
Assets
$1,761,758
Liabilities
$425,423

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

Leadership & pay

23 people listed

Executive titles in this filing

  • IVAN LUEVANOS-ELMS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • IVAN LUEVANOS-ELMS (EXECUTIVE DIRECTOR): $219,761 total reported compensation
  • FRANESCA MENES (MANAGING DIRECTOR, MEMBERSHIP & ORGANIZING): $179,382 total reported compensation
  • IIMAY HO (MANAGING DIRECTOR, PEOPLE & OPERATIONS): $179,355 total reported compensation

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

Overview

Mission

Local progress policy action d/b/a local progress is a movement of local elected officials advancing a racial and economic justice agenda through all levels of local government. We are elected leaders who build power with underrepresented communities and fight to reshape what is possible in our localities all across the country.

What it reported doing in 2024

Local progress is a movement of local elected officials advancing a racial and economic justice agenda through all levels of local government. We build power with underrepresented communities, share bold ideas and policies among our network, and fight to reshape what is possible in our localities all across the country.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 71
  • Accountability: 95
  • Sustainability: 56
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.7%; rating input score 65
  • Program expense ratio: 86.4%; rating input score 86
  • Fundraising efficiency: $630.92 raised per $1 spent on fundraising; rating input score 96; 96th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • 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: 25.1%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 0.73; rating input score 27; 27th percentile among comparable filings
  • Liabilities to assets ratio: 0.24; rating input score 39; 39th percentile among comparable filings
  • Officer compensation ratio: 6%; rating input score 47; 47th percentile among comparable filings

Growth

  • Program expense growth: 54.1% per year; rating input score 100; 97th percentile among comparable filings
  • Revenue growth: 62.2% per year; rating input score 100; 98th percentile among comparable filings
  • Asset growth: 64.3% per year; rating input score 100; 99th percentile among comparable filings

Details

  • Where the money goes: 64.7% of revenue deployed · 86.4% of spending went to programs
  • Governance: 17 of 17 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.1M in reported program spending
  • Leadership: top reported pay $220K · 23 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $250K reported
  • Consistency: 26 of 26 current checks pass
  • Schedules: 5 filed schedules · includes major donors, executive pay, and related organizations
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 1 filed related-organization link
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 27/100.
  • Review — Accountability: Governance controls: CEO compensation review process not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 39/100.
  • Moderate — Sustainability: Officer compensation ratio scored 47/100.