Garment Worker Center

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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

2004

Legal Domicile

Principal Officer

Marissa Nuncio

Phone

2137485866

Tax Period

2023-01-01 to 2023-12-31

Garment Worker Center, founded in 2004, is a community nonprofit in the Human Services sector that reported $2.5M in total revenue in fiscal year 2023. Revenue surged 130% from the prior year, signaling strong growth momentum. Expenses of $2.3M left a modest 7% surplus.

Mission

THE GARMENT WORKER CENTER (GWC) IS A WORKER RIGHTS ORGANIZATION LEADING AN ANTI-SWEATSHOP MOVEMENT TO IMPROVE CONDITIONS FOR TENS OF THOUSANDS OF LOS ANGELES GARMENT WORKERS. THROUGH DIRECT ORGANIZING, GWC DEVELOPS LEADERS WHO DEMAND ENFORCEMENT OF STRONG LABOR LAWS AND ACCOUNTABILITY FROM FACTORY OWNERS, MANUFACTURERS, AND FASHION BRANDS. WE CENTER IMMIGRANT WORKERS, WOMEN OF COLOR, AND THEIR FAMILIES WHO ARE IMPACTED BY EXPLOITATION IN THE FASHION INDUSTRY.

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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 (2023)

Revenue Breakdown

Contributions & Grants $2,475,045

Program Service Revenue $0

Investment Income $0

Other Revenue $34

TOTAL REVENUE $2,475,079

Expense Breakdown

Grants Paid $95,650

Salaries & Benefits $1,626,980

Fundraising Expenses $162,093

Program Expenses $1,987,153

Other Expenses $573,267

TOTAL EXPENSES $2,295,897

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,475,079	$1,075,127	+1.3%
Expenses	$2,295,897	$1,216,663	+0.9%
Net Income	$179,182	$-141,536	-2.3%

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

Volunteers

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

$130,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Marissa Nuncio	Executive Director	45.0	Officer	$130,000	$0	$130,000
Maria Rivera	Board Member	0.15	Director	$0	$0	$0
Victor Narro	President	0.19	Officer	$0	$0	$0
Justin McBride	Secretary/Treasurer	0.38	Officer	$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	No data	No data	No data	No data
2023	$2,475,079	$2,295,897	$672,575	$179,182
2022	$1,075,127	$1,216,663	$553,864	$-141,536
2021	$1,156,591	$740,639	$512,335	$415,952
2020	$770,379	$699,838	$98,280	$70,541
2019	$318,072	$372,135	$26,659	$-54,063
2018	$402,039	$387,180	$81,876	$14,859