Uaw-asociacion De Empleados De Comedores Escolares Local 2396 Uaw

Nonprofit profile at a glance

EIN
660585390
IRS 990 coverage
2021–2025
Forms available
Form 990 2025
Location
Caguas, PR, USA
Phone
7877041230
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$915,460
Expenses
$868,919
Assets
$515,163
Liabilities
$48,848

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

Leadership & pay

2 people listed

Executive titles in this filing

  • NELLY AYALA LEON (PRESIDENT)

Highest reported compensation

  • NELLY AYALA LEON (PRESIDENT): $78,214 total reported compensation
  • FRANCIS SUAREZ (SECRETARY TREASURER): $54,382 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Labor organization in representation of members to develop , promote and implement policies and programs to improve their working conditions and benefits

What it reported doing in 2025

Compensation paid to service coordinators and benefits to members

Operating model

Revenue model
Membership-supported. 97% of the money available for current operations came from membership dues.
Distribution model
Hybrid. The nonprofit split its reported program spending across 62% for direct work, and 38% for member benefits.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 90
  • Accountability: 77
  • Sustainability: 37
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.5%; rating input score 63
  • Program expense ratio: 66.9%; rating input score 67
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.1%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 0.59; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 15.3%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: 13.3% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: -2.1% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: -9% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 63.5% of revenue deployed · 66.9% of spending went to programs
  • Governance: 7 of 7 board members independent · 4 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $581K in reported program spending
  • Leadership: top reported pay $78K · 2 people listed
  • Consistency: 38 of 38 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Accountability: Governance controls: 5 of 9 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 24/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.