LABORERS' COMMUNITY SERVICE AND TRAINING FOUNDATION (EIN 261092178) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2007

Legal Domicile

Principal Officer

LEONARD GONZALES

Phone

4158264550

Tax Period

2024-01-01 to 2024-12-31

LABORERS' COMMUNITY SERVICE AND TRAINING FOUNDATION, founded in 2007, is a small nonprofit in the Employment sector that reported $385K in total revenue in fiscal year 2024. Revenue surged 22% from the prior year, signaling strong growth momentum. The organization ran a surplus of $157K, a strong 41% operating margin.

Mission

TO PROVIDE COMMUNITY SERVICES, INCLUDING EDUCATIONAL AND TRAINING SERVICES, WITHIN THE CITY AND COUNTY OF SAN FRANCISCO AND OTHER CITIES.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $377,000

Investment Income $0

Other Revenue $8,441

TOTAL REVENUE $385,441

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $220,453

Other Expenses $228,569

TOTAL EXPENSES $228,569

Year-over-Year Comparison

	2024	2023	Change
Revenue	$385,441	$315,984	+0.2%
Expenses	$228,569	$222,443	+0.0%
Net Income	$156,872	$93,541	+0.7%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LEONARD GONZALES	EXECUTIVE DIRECTOR	1.0	Officer Director	$0	$0	$0
RAMON HERNANDEZ	TREASURER	1.0	Officer Director	$0	$0	$0
OSCAR DE LA TORRE	CHAIRMAN	1.0	Officer Director	$0	$0	$0
JONATHAN DAVIS	DIRECTOR	1.0	Officer Director	$0	$0	$0
FERNANDO ESTRADA	DIRECTOR	1.0	Officer Director	$0	$0	$0
CHRIS GRUWELL	DIRECTOR	1.0	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$385,441	$228,569	$564,063	$156,872
2023	$315,984	$222,443	$407,191	$93,541
2022	$281,833	$452,231	$313,650	$-170,398
2021	$263,004	$455,367	$484,048	$-192,363
2020	$180,665	$380,188	$676,411	$-199,523
2019	$349,040	$546,901	$875,934	$-197,861
2018	$577,421	$329,870	$1,131,575	$247,551

LABORERS' COMMUNITY SERVICE AND TRAINING FOUNDATION