Unite Here Local 355

Nonprofit profile at a glance

EIN
591484859
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Miami, FL, USA
Phone
3056140377
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$2,850,920
Expenses
$2,895,966
Assets
$1,022,634
Liabilities
$801

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

Leadership & pay

15 people listed

Executive titles in this filing

  • ROSE G METELUS-DENIS (PRESIDENT)

Highest reported compensation

  • DAISY MERA (RECORDING SE): $36,037 total reported compensation
  • ROSE G METELUS-DENIS (PRESIDENT): $34,922 total reported compensation
  • WENDI WALSH (SECRETARY/TR): $13,982 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 purpose of this organization shall be to organize all persons within its jurisdiction, to establish and maintain equitable wage scales and working condistions, to elevate moral, social and intellectual standing of its members, to guard their financial interests, to promote their general welfare and the local's cardinal principles of truth, justice and morality, to secure employment for its members and to uphold the dignity of labor, and to assist employees in the hotel, motel, retaurant and related industries in all legitimate ways.

What it reported doing in 2024

To organize all workers for the economic, moral and social advancement of their condition and status

Operating model

Revenue model
Earned-program. 86% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 99% 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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 82
  • Accountability: 49
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 7th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 73%; rating input score 73; 19th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 53.3%; rating input score 53; 8th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -1.6%; rating input score 28; 28th percentile among comparable filings
  • Total-asset coverage ratio: 0.35; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 93; 93rd percentile among comparable filings
  • Officer compensation ratio: 4.2%; rating input score 59; 59th percentile among comparable filings

Growth

  • Program expense growth: 32.4% per year; rating input score 100; 93rd percentile among comparable filings
  • Revenue growth: 4.4% per year; rating input score 100; 37th percentile among comparable filings
  • Asset growth: 12.8% per year; rating input score 100; 68th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 8 of 15 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $2.9M in reported program spending
  • Leadership: top reported pay $36K · 15 people listed
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 5 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 — Accountability: Independent voting board scored 53/100.
  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • High — Sustainability: Operating margin scored 28/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 59/100.