Northern California Labor and Employment Relations Association

Nonprofit profile at a glance

EIN
300300093
IRS 990-EZ coverage
2024–2025
Forms available
Form 990-EZ 2025, Form 990-N 2023
Location
Mill Valley, CA, USA
Phone
5202751196
Rating
49
Verdict
MIXED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$892
Expenses
$795
Assets
$4,777

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • Nereyda Rivera (President, Board)
  • Hal Ruddick (Vice President, Board)
  • Jim Pruitt (Past President, Board)

People named in this filing

  • Lisa Li (Treasurer, Board)
  • Nereyda Rivera (President, Board)
  • Rassandra Cody (Secretary, Board)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We are a research and education organization for professionals in the fields of labor relations and human resources management.

What it reported doing in 2025

The mission of NorCal LERA is to foster better relationships and understanding among professionals working in labor and employment relations; to provide a forum for discussion on emerging trends and legal developments. We presented at a state conference (CALPELRA) 2500 attendees benefitted, as related to our mission.

Operating model

Revenue model
Donor-supported. 100% 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

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 21
  • Transparency & Controls: 82
  • Sustainability: 61
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 19.7%; rating input score 20
  • Program expense ratio: 22.1%; rating input score 22

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 10.9%; rating input score 62; 62nd percentile among comparable filings
  • Total-asset coverage ratio: 6.01; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 200% per year; rating input score 100; 100th percentile among comparable filings
  • Revenue growth: -22% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: 200% per year; rating input score 100; 100th percentile among comparable filings

Details

  • Where the money goes: 19.7% of revenue deployed · 22.1% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $176 in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Mission deployment rate scored 20/100.
  • High — Financial Efficiency: Program expense ratio scored 22/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.