Civic Intelligence

Restaurant Opportunities Centers (Roc)

EIN 01-0939141 • 501(c)3 • New York, NY

Profile

To serve as a resource and advocacy organization for low income and otherwise disadvantaged restaurant workers across the country, providing job training, support services, research and advocacy for needy restaurant workers and the general public

275 Seventh Avenue Apt 1703New York, NY 10001

rocunited.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.20x

Higher debt load relative to assets than 60% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

68th percentile

0.35x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

12th percentile

-22%

Higher net margin than 12% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

71st percentile

$188,418

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

13th percentile

-10%

Faster asset growth than 13% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

8th percentile

-35%

Faster revenue growth than 8% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Down

$7,130,563

Down $809,681 (-10%) from 2022

Liabilities

Up

$1,438,857

Up $92,461 (+6.9%) from 2022

Net Assets

Down

$5,691,706

Down $902,142 (-14%) from 2022

Revenue

Down

$4,080,141

Down $2,160,111 (-35%) from 2022

Expenses

Down

$4,982,283

Down $1,105,392 (-18%) from 2022

Net Income

Down

-$902,142

Down $1,054,719 (-691%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2011: $1,084,578Liabilities 2011: $177,167Net Assets 2011: $907,4112011Assets 2012: $1,579,426Liabilities 2012: $318,293Net Assets 2012: $1,261,1332012Assets 2013: $1,016,131Liabilities 2013: $28,755Net Assets 2013: $987,3762013Assets 2014: $3,856,002Liabilities 2014: $21,445Net Assets 2014: $3,834,5572014Assets 2015: $2,589,350Liabilities 2015: $196,982Net Assets 2015: $2,392,3682015Assets 2016: $9,129,736Liabilities 2016: $1,802,747Net Assets 2016: $7,326,9892016Assets 2017: $11,027,101Liabilities 2017: $312,178Net Assets 2017: $10,714,9232017Assets 2018: $10,534,234Liabilities 2018: $987,802Net Assets 2018: $9,546,4322018Assets 2019: $9,696,096Liabilities 2019: $831,853Net Assets 2019: $8,864,2432019Assets 2020: $9,201,344Liabilities 2020: $1,418,280Net Assets 2020: $7,783,0642020Assets 2021: $7,794,423Liabilities 2021: $797,909Net Assets 2021: $6,996,5142021Assets 2022: $7,940,244Liabilities 2022: $1,346,396Net Assets 2022: $6,593,8482022Assets 2023: $7,130,563Liabilities 2023: $1,438,857Net Assets 2023: $5,691,7062023

Highlighted filing

2023

Assets$7,130,563
Liabilities$1,438,857
Net Assets$5,691,706

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2011: $2,741,647Expenses 2011: $2,582,561Net Income 2011: $159,0862011Revenue 2012: $3,480,945Expenses 2012: $3,127,223Net Income 2012: $353,7222012Revenue 2013: $2,924,069Expenses 2013: $3,197,826Net Income 2013: -$273,7572013Revenue 2014: $7,123,355Expenses 2014: $4,276,174Net Income 2014: $2,847,1812014Revenue 2015: $3,721,234Expenses 2015: $5,163,423Net Income 2015: -$1,442,1892015Revenue 2016: $9,871,538Expenses 2016: $4,936,917Net Income 2016: $4,934,6212016Revenue 2017: $9,580,351Expenses 2017: $6,192,417Net Income 2017: $3,387,9342017Revenue 2018: $3,775,910Expenses 2018: $6,620,609Net Income 2018: -$2,844,6992018Revenue 2019: $5,727,743Expenses 2019: $6,356,364Net Income 2019: -$628,6212019Revenue 2020: $6,338,450Expenses 2020: $7,562,635Net Income 2020: -$1,224,1852020Revenue 2021: $5,354,464Expenses 2021: $6,141,412Net Income 2021: -$786,9482021Revenue 2022: $6,240,252Expenses 2022: $6,087,675Net Income 2022: $152,5772022Revenue 2023: $4,080,141Expenses 2023: $4,982,283Net Income 2023: -$902,1422023

Highlighted filing

2023

Revenue$4,080,141
Expenses$4,982,283
Net Income-$902,142

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 13, 2024
Return Version
2023v5.1
Gross Receipts
$4,080,141
Mission and Program Overview

Mission

To serve as a resource and advocacy organization for low-income and otherwise disadvantaged restaurant workers across the country, providing job training, support services, research and advocacy for needy restaurant workers and the general public.

To serve as a resource and advocacy organization for low-income and otherwise disadvantaged restaurant workers across the country, providing job training, support services, research and advocacy for needy restaurant work

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$3,008,624$3,008,624→ $0
Pledges and Grants Receivable$2,608,236$2,039,932▼ $568,304
Cash and Non-Interest-Bearing Accounts$956,963$201,925▼ $755,038
Land, Buildings, and Equipment, Net$8,559$8,909▲ $350
Total Assets$7,940,244$7,130,563▼ $809,681
Other Assets Total$1,357,862$1,871,173▲ $513,311
Liabilities
Unsecured Notes Loans Payable$666,015$666,015→ $0
Other Liabilities$383,508$410,109▲ $26,601
Accounts Payable and Accrued Expenses$296,873$362,733▲ $65,860
Total Liabilities$1,346,396$1,438,857▲ $92,461
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,526,765$3,624,623▲ $97,858
Net Assets With Donor Restrictions$3,067,083$2,067,083▼ $1,000,000
Total Net Assets Fund Balance$6,593,848$5,691,706▼ $902,142
Total Liabilities and Net Assets / Fund Balance$7,940,244$7,130,563▼ $809,681

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,909$85,250$94,159
Investment Program Related Org$3,008,624--
Other Assets Org$965,302--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sekou SibyFormer Executive DirectorFT$147,462$40,956$188,418
Alicia Renee FarrisChief Operations OfficerFT$112,957$15,867$128,824
Ami Elaine AwadDevelopment DirectorFT$115,025$8,817$123,842
Teofilo ReyesInterim President/CEOFT$100,610$8,322$108,932

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$3,814,687
Program Service Revenue
$228,136
Investment Income
$28
Other Revenue
$37,290
All Other Contributions
$2,804,385
Change in Net Assets
$-902,142
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,465,343
Other Expenses$1,516,940
Total Fundraising Expense$310,379
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,406,189$131,193$176,081$2,713,463
Office Expenses$261,015$95,795$3,279$360,089
Fees for Services Other$235,596$79,541-$315,137
Other Employee Benefits$236,872$18,088$22,290$277,250
Current Officers, Directors, Trustees, and Key Employees$124,036$62,018$62,018$248,072
Occupancy$227,707$8,922-$236,629
Payroll Taxes$193,562$14,781$18,215$226,558
Conferences and Meetings$113,123$22,433$9$135,565
Insurance$26,225$54,173-$80,398
Fees for Services Accounting$53,320$25,000-$78,320
All Other Expenses$69,694$578-$70,272
Fees for Services Legal$56,789--$56,789
Information Technology$16,625$2,772$639$20,036
Advertising$5,964$65-$6,029
Other Expenses$3,500$5,153$27,848$3,500
Depreciation Depletion$1,969--$1,969
Total Functional Expenses$4,151,392$520,512$310,379$4,982,283
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Obligations - Current$221,920
Due to Affiliates$90,866
Due to Others$66,278
Federal income taxes$31,045
Operating Lease Obligations - Non Current-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 11B

Form 990 is prepared by an independent accounting firm. Management and all board members review the information tax return and all questions discussed with the cpa firm prior to signing and submission.

Form 990, Part VI, Section B, Line 12C

The organization monitors compliance with conflict of interest policy by having annual conversations with the board of directors to ensure compliance, distributing the conflict of interest policy annualy for signature, overseeing vendor ledger report for potential conflict and enforcement of compliance and best practices.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Restaurant Opportunities Centers United Inc
EIN
01-0939141
Phone
2122436900
Address
275 SEVENTH AVENUE APT 1703, NEW YORK, NY 10001

Signing Officer

Name
Teofilo Reyes
Title
Presidentceo
Phone
2122436900
Signed
2024-11-13
Discuss with paid preparer
Yes

Organization Details

Formed
2008
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
6
Employees
57

Preparer

Firm
Jackson Friday CPA LLC
Address
381 SUNRISE HWY STE 204, LYNBROOK, NY 11563
Preparer
Friday Oviawe CPA
Phone
2125130103
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

Program Service Expenses 0, Grants and allocations 0, Revenue 0 Presented arguments at the Michigan Supreme Court to ensure that workers get the full minimum wage and obtain nine days of paid sick leave that were unjustly taken away from them by the state Legislature during a lame duck session. The MI Time to Care coalition expects that the court will rule in favor of Michigans workers next year. Received programs and campaigns coverage in more than 5,000 U.S. news outlets. ROC staff and restaurant workers were interviewed on various issues, highlighting our work around wage increases, job protections, and workers safety. Conducted professional workforce development training in front- and back-of-house restaurant skills through ROC Uniteds CHOW Culinary Hospitality Opportunities for Workers Institute. This year about 206 restaurant workers graduated from the CHOW training held across the country. Fighting for paid leave and medical insurance for restaurant workers. In mid-May, ROC United staff, worker members and allies-including Paid Leave for All, National Partnership and Family Values Work-stood shoulder to shoulder and

Form 990, Part III, Line 4D

Program Service Expenses 0, Grants and allocations 0, Revenue 0 joined the U.S. Senators Bernie Sanders D-VT, Chuck Schumer D-NY, Kirsten Gillibrand D-NY and Patty Murray D-WA, and U.S. Representative Rosa DeLauro D-CT, in Washington, D.C. for the introduction of the Family and Medical Insurance Leave FAMILY Act. This legislation would ensure that every worker, no matter what size of their employer is or if they are self-employed or part-time, has access to paid leave for every serious medical event or every time its needed-and has the right to rest and renew. At least 35 worker members raised their voices in media interviews and a series of op-eds. On National Public Radio, restaurant worker Renee McCauley, grand niece of Rosa Park, and ROC MI staff applauded the Michigan State Senate for passing the CROWN Act. Also, McCauley, a CHOW graduate, wrote an op-ed, What Would Rosa Parks Think of the CROWN Act in The Detroit News. In the Arizona Daily Star, a restaurant worker expresses her support for Julie Su as Labor Secretary. On behalf of the millions of restaurant workers that we serve nationwide,

Form 990, Part III, Line 4D

Program Service Expenses 0, Grants and allocations 0, Revenue 0 Lindsay Ruck, a server in Phoenix, AZ, wrote an op-ed in the Arizona Daily Star in support of Julie Su, who continues her critical efforts to build the power of all workers, including women, immigrants, members of the LGBTQA and BIPOC workers in the food and restaurant industry. Banning non-compete terms in the restaurant industry. Nearly 500 restaurant workers submitted public comments in support of the Federal Trade Commissions proposed rule that would ban non-compete agreements between employers and workers. Non-compete terms rob workers of the freedom and power to move without restrictions to different employers within the industry or line of work. The FTC estimates that noncompetes suppress workers income by 4, denying Americans a collective 250 billion to 296 billion. Non-competes also contribute to gender and racial-based wage gaps. Prohibiting non-compete and certain restrictive covenants in New York State. On May 23, in response to the FTCs proposed national banning of non-compete clauses, a ROC New York representative testified in Albany in support of Senate Bill S3100,

Form 990, Part III, Line 4D

Program Service Expenses 0, Grants and allocations 0, Revenue 0 which would bolster food preparation and service workers ability to make a good living and advance their careers with more autonomy. SB S3100 narrows racial and gender-based wage gaps and promotes worker mobility and increased income. Disclosing NRAs unscrupulous behavior. In a Washington Post article, ROC United and restaurant workers called out the National Restaurant Associations initiative that uses workers earnings to help fund a nationwide lobbying campaign to keep their own wages from increasing. When we posted it on social media and sent out an email blast, the article was viewed more than 15,000 times, which helped inform restaurant workers and fuel a resurgence of workers speaking out against deception and labor abuse. Celebrating the minimum wage increase in Washington, D.C. On May Day, ROC D.C. members and staff gathered with Jobs With Justice JWJ and allies to celebrate the first the minimum wage increase for tipped workers. By forming a coalition with JWJ, One Fair Wage and other allies, we helped prevent the NRAs efforts to halt those wage increases.

Form 990, Part III, Line 4D

Program Service Expenses 0, Grants and allocations 0, Revenue 0 Effective May 1, 2023, the base minimum wage for tipped employees in D.C. increased from 5.35 per hour to 6.00. And beginning July 1, 2023, the minimum wage in the District of Columbia will increase from 16.10 per hour to 17.00 per hour for all workers, regardless of the size of the employer. Building worker power in the City of Brotherly Love. In Philadelphia, ROC Pennsylvania joined advocates, elected officials and workers rights groups to urge state politicians to raise the statewide minimum wage and, at the same time, allow cities and municipalities to increase and set their own wage floors. ROC is among the leaders in the statewide Raise the Wage coalition, asking for a 15 an hour minimum wage for more than a decade. Restaurant workers in PA are concentrated in Philadelphia and Pittsburgh, and the state has had the federal minimum of 7.25 per hour since 2009. Awarded the Rockwood Leadership Institutes 2024 National Leading From the Inside Out LIO Fellowship.

Form 990, Part III, Line 4D

Program Service Expenses 0, Grants and allocations 0, Revenue 0 On behalf of ROC United, Teo Reyes, chief of staff, was selected as part of a cohort of nationally recognized leaders to participate in a transformative year-long executive leadership fellowship. The incredible Rockwood leadership training will ensure that our commitment to restaurant workers and to advancing our mission of building power will continue well into the future. Finding an ally in the MI Board of Education. The ROC MI team secured a resolution from the Michigan Board of Education, supporting a higher minimum wage, as the Michigan Supreme Court considers the constitutionality of the state legislatures decision to gut those measures. Michigans current minimum wage is 10.10 an hour. The resolution also supports the enactment of paid sick leave.

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