National Council for Occupational Safety & Health
Nonprofit profile at a glance
- EIN
- 201190377
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024, Form 990-EZ 2009
- Location
- Austin, TX, USA
- Phone
- 6176421878
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Safety Education
Reported finances
- Revenue
- $1,572,319
- Expenses
- $1,104,477
- Assets
- $1,217,930
- Liabilities
- $92,652
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Highest reported compensation
- JESSICA MARTINEZ (EXECUTIVE DI): $143,864 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To promote safe and healthy working conditions for all working people in the united states. National cosh's programs focus on the engagement of a broad cross-section of residents - immigrant and american-born, youth and adult, union and non-union - to unite in campaigns that promote safe, decent jobs and strengthen job protections. We do this by: -educating workers and worker organizations. Conducting public education programs about prevention of occupational injuries and illnesses and compensation for the work-related injuries. -educating workers and worker organizations on occupational safety and health and workers' rights under the state and federal laws -advocating for workers' rights to safe and healthy working conditions -conducting research activities on the prevention of occupational injuries and illnesses -coordinating the sharing of information among state and local organizations concerned with preventing occupational injuries and illnesses -educating policymakers on issues r
What it reported doing in 2024
Dissemination and sharing of education and training materials on workplace health and safety among our 20 member organization via our website, listserve and other means.
Operating model
- Revenue model
- Donor-supported. 73% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 82% 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 total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 64
- Transparency & Controls: 84
- Accountability: 95
- Sustainability: 62
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 56.9%; rating input score 57
- Program expense ratio: 80%; rating input score 80
- Fundraising efficiency: $15.57 raised per $1 spent on fundraising; rating input score 52; 52nd percentile among comparable filings
Transparency & Controls
- Consistency checks: 86.7%; rating input score 87; 3rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: 90.9%; rating input score 91; 39th percentile among comparable filings
- 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: 7 of 8 controls in place; rating input score 88
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 29.8%; rating input score 84; 84th percentile among comparable filings
- Total-asset coverage ratio: 1.1; rating input score 46; 46th percentile among comparable filings
- Liabilities to assets ratio: 0.08; rating input score 46; 46th percentile among comparable filings
- Officer compensation ratio: 13%; rating input score 28; 28th percentile among comparable filings
Growth
- Program expense growth: 3.2% per year; rating input score 100; 33rd percentile among comparable filings
- Revenue growth: 4.4% per year; rating input score 100; 40th percentile among comparable filings
- Asset growth: 10.5% per year; rating input score 100; 60th percentile among comparable filings
Details
- Where the money goes: 56.9% of revenue deployed · 80% of spending went to programs
- Governance: 9 of 9 board members independent · 7 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $884K in reported program spending
- Leadership: top reported pay $144K · 10 people listed
- Consistency: 28 of 30 current checks pass · 2 findings to review
- Schedules: 6 filed schedules · includes major donors and grants
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 8 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Financial Efficiency: Mission deployment rate scored 57/100.
- Review — Financial Efficiency: Fundraising efficiency scored 52/100.
- Review — Accountability: Governance controls: Document-retention policy not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 28/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 46/100.