Westchester Heavy Construction Laborers Local 60 Legal Service Fund

Nonprofit profile at a glance

EIN
136940760
IRS 990-EZ coverage
2010–2024
Forms available
Form 990 2016, Form 990-EZ 2024
Location
Hawthorne, NY, USA
Phone
9147692440
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$162,493
Expenses
$192,083
Assets
$225,450
Liabilities
$4,149

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

Leadership & pay

8 people listed

People named in this filing

  • ANTHONY ASCENCAO (UNION TRUSTEE)
  • JACINTO FRAGOSO (UNION TRUSTEE)
  • MICHAEL MOREIRA (UNION TRUSTEE)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provision of legal services to union members.

What it reported doing in 2024

Employer contributions provide legal sercies for employees and their dependents who participate in the plan

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Transfer-based 990-EZ. The 990-EZ reports grants or member benefits, but it does not separate enough spending to show the nonprofit’s full delivery mix.

The verdict

SUPPORTED - The filed numbers largely add up. Revenue has declined or grown slowly and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 51
  • Transparency & Controls: 82
  • Sustainability: 35
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.4%; rating input score 82
  • Program expense ratio: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -18.2%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 1.17; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -1.2% per year; rating input score 0; 17th percentile among comparable filings
  • Asset growth: 5.2% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 82.4% of revenue deployed
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 13 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 8 filed related-organization links
  • 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 — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 9/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.