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EIN 20-3688367 • 501(c)5 • Washington, DC

Profile

Promoting the interests of workers; promoting the coordination,cooperation and collective action of the affiliated labor organization.

1707 L St NW 350Washington, DC 20036

www.changetowin.org

Siviq Scores

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

Liabilities / Assets

78th percentile

0.16x

Higher debt load relative to assets than 78% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.14x

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

501(c)5 • $10M-$25M nonprofits • Source year 2024

Net Margin

48th percentile

10%

Higher net margin than 48% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

89th percentile

21%

Faster asset growth than 89% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

65th percentile

13%

Faster revenue growth than 65% of similar nonprofits.

501(c)5 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets78th percentile

Assets

Up

$8,969,535

Up $1,573,555 (+21%) from 2023

Liabilities

Up

$1,460,016

Up $438,217 (+43%) from 2023

Net Assets

Up

$7,509,519

Up $1,135,338 (+18%) from 2023

Operations
Liabilities / Revenue68th percentileNet Margin48th percentile

Revenue

Up

$10,203,730

Up $1,143,942 (+13%) from 2023

Expenses

Up

$9,165,160

Up $1,309,719 (+17%) from 2023

Net Income

Down

$1,038,570

Down $165,777 (-14%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth89th percentile

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

$10M$5.0M$0Assets 2010: $9,112,329Liabilities 2010: $1,367,071Net Assets 2010: $7,745,2582010Assets 2011: $8,915,205Liabilities 2011: $1,327,615Net Assets 2011: $7,587,5902011Assets 2012: $7,563,863Liabilities 2012: $1,597,255Net Assets 2012: $5,966,6082012Assets 2013: $3,577,184Liabilities 2013: $1,444,024Net Assets 2013: $2,133,1602013Assets 2014: $4,214,819Liabilities 2014: $755,038Net Assets 2014: $3,459,7812014Assets 2015: $4,049,489Liabilities 2015: $914,282Net Assets 2015: $3,135,2072015Assets 2016: $3,426,698Liabilities 2016: $1,026,001Net Assets 2016: $2,400,6972016Assets 2017: $3,154,189Liabilities 2017: $789,994Net Assets 2017: $2,364,1952017Assets 2018: $3,588,967Liabilities 2018: $1,243,177Net Assets 2018: $2,345,7902018Assets 2019: $4,043,804Liabilities 2019: $662,937Net Assets 2019: $3,380,8672019Assets 2020: $5,018,545Liabilities 2020: $643,830Net Assets 2020: $4,374,7152020Assets 2021: $5,906,368Liabilities 2021: $565,550Net Assets 2021: $5,340,8182021Assets 2022: $6,507,172Liabilities 2022: $1,351,541Net Assets 2022: $5,155,6312022Assets 2023: $7,395,980Liabilities 2023: $1,021,799Net Assets 2023: $6,374,1812023Assets 2024: $8,969,535Liabilities 2024: $1,460,016Net Assets 2024: $7,509,5192024

Highlighted filing

2024

Assets$8,969,535
Liabilities$1,460,016
Net Assets$7,509,519
Open 2024 Filing

Operations Trend

Revenue Growth65th percentile

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

$20M$10M$0-$10MRevenue 2010: $14,835,062Expenses 2010: $13,187,120Net Income 2010: $1,647,9422010Revenue 2011: $11,496,796Expenses 2011: $11,644,957Net Income 2011: -$148,1612011Revenue 2012: $11,780,623Expenses 2012: $13,411,937Net Income 2012: -$1,631,3142012Revenue 2013: $11,993,608Expenses 2013: $16,168,532Net Income 2013: -$4,174,9242013Revenue 2014: $12,551,712Expenses 2014: $11,252,732Net Income 2014: $1,298,9802014Revenue 2015: $10,956,688Expenses 2015: $11,266,061Net Income 2015: -$309,3732015Revenue 2016: $9,516,036Expenses 2016: $10,262,532Net Income 2016: -$746,4962016Revenue 2017: $9,157,077Expenses 2017: $9,115,584Net Income 2017: $41,4932017Revenue 2018: $7,990,401Expenses 2018: $7,994,726Net Income 2018: -$4,3252018Revenue 2019: $7,821,442Expenses 2019: $6,833,373Net Income 2019: $988,0692019Revenue 2020: $7,853,251Expenses 2020: $6,913,182Net Income 2020: $940,0692020Revenue 2021: $7,491,143Expenses 2021: $6,598,948Net Income 2021: $892,1952021Revenue 2022: $6,358,023Expenses 2022: $6,477,083Net Income 2022: -$119,0602022Revenue 2023: $9,059,788Expenses 2023: $7,855,441Net Income 2023: $1,204,3472023Revenue 2024: $10,203,730Expenses 2024: $9,165,160Net Income 2024: $1,038,5702024

Highlighted filing

2024

Revenue$10,203,730
Expenses$9,165,160
Net Income$1,038,570
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$8,969,535
Liabilities
$1,460,016
Net assets
$7,509,519
Revenue
$10,203,730
Expenses
$9,165,160
Net income
$1,038,570
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.97$1.46$7.51$10.2$9.17$1.04
2023Summary only. Only limited summary data is available for this year.$7.40$1.02$6.37$9.06$7.86$1.20
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.51$1.35$5.16$6.36$6.48$0.12
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.91$0.57$5.34$7.49$6.60$0.89
2020Summary only. Only limited summary data is available for this year.$5.02$0.64$4.37$7.85$6.91$0.94
2019Summary only. Only limited summary data is available for this year.$4.04$0.66$3.38$7.82$6.83$0.99
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.59$1.24$2.35$7.99$7.99$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.15$0.79$2.36$9.16$9.12$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.43$1.03$2.40$9.52$10.3$0.75
2015Summary only. Only limited summary data is available for this year.$4.05$0.91$3.14$11.0$11.3$0.31
2014Detailed filing. Detailed filing data is available for this year.$4.21$0.76$3.46$12.6$11.3$1.30
2013Detailed filing. Detailed filing data is available for this year.$3.58$1.44$2.13$12.0$16.2$4.17
2012Summary only. Only limited summary data is available for this year.$7.56$1.60$5.97$11.8$13.4$1.63
2011Summary only. Only limited summary data is available for this year.$8.92$1.33$7.59$11.5$11.6$0.15
2010Summary only. Only limited summary data is available for this year.$9.11$1.37$7.75$14.8$13.2$1.65
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$10,203,730
Mission and Program Overview

Mission

Promoting the interests of workers; promoting the coordination,cooperation and collective action of the affiliated labor organization.

The strategic organizing center is a campaign organization working with unions, allies and frontline workers to develop strategies and implement tactics on transformational campaigns that confront corporate power. The soc acts in coalition supporting many of the largest organizing initiatives being conducted in the labor movement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$4,936,743$6,898,070▲ $1,961,327
Investments Other Securities$402,172$502,581▲ $100,409
Accounts Receivable$1,734,362$291,193▼ $1,443,169
Land, Buildings, and Equipment, Net$6,087$133,450▲ $127,363
Prepaid Expenses and Deferred Charges$65,145$103,881▲ $38,736
Total Assets$7,395,980$8,969,535▲ $1,573,555
Other Assets Total$251,471$1,040,360▲ $788,889
Liabilities
Other Liabilities$261,368$1,078,121▲ $816,753
Accounts Payable and Accrued Expenses$760,431$381,895▼ $378,536
Total Liabilities$1,021,799$1,460,016▲ $438,217
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,374,181$7,509,519▲ $1,135,338
Total Net Assets Fund Balance$6,374,181$7,509,519▲ $1,135,338
Total Liabilities and Net Assets / Fund Balance$7,395,980$8,969,535▲ $1,573,555

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$102,173$11,391$113,564
Other Land Buildings$1,250$98,853$100,103
Leasehold Improvements$30,027$1,859$31,886
Other Assets Org$1,040,360--
Other Securities$502,581--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael ZuckerExecutive DirectorFT$218,636$60,067$278,703
Joan MoriartyDirector of Strategic ResearchFT$145,914$51,306$197,220
Marka PetersonAssoc Gen Counsel & Legal DirectorFT$140,941$50,413$191,354
Monica PalaciosOperations DirectorFT$135,985$50,109$186,094
David RosenblattDep Director of Strategic Research and CampaignsFT$132,258$50,362$182,620
David RosenblattDep Director of Strategic Research and CA-$132,258$50,362$182,620
Tejal PatelDirector of Investment GroFT$143,051$31,845$174,896

Board Members and Trustees

NameTitle
April VerrettChair - Eff. May 2024
Mary Kay HenryChair - Ret. May 2024
Teresa RomeroOfficer
Claude CummingsSecretary Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Schulte Roth And Zabel LLPLegal Services919 THIRD AVENUE, New York, NY 10022$945,312
Longacre Square PartnersConsultant44 W 37TH STREET, New York, NY 10018$752,229
Okapi Partners LLCConsulting1212 6TH AVE, New York, NY 10036$523,601
Boradridge Ics INCConsultant51 MERCEDES WAY, Brentwood, NY 11717$364,194
Paul Weiss Rifkind Wharton & GarrisonLegal Services2001 K ST NW, Washington, DC 20006$306,507
Revenue and Support

Revenue Composition

Contributions and Grants
$2,000,000
Program Service Revenue
$5,232,000
Investment Income
$86,641
Other Revenue
$2,885,089
All Other Contributions
$2,000,000
Change in Net Assets
$1,038,570
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,885,803
Salaries, Compensation, and Employee Benefits$4,254,357
Grants and Similar Amounts Paid$25,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$2,845,731
Fees for Services Other---$1,746,749
Fees for Services Legal---$947,470
Advertising---$627,116
Other Employee Benefits---$579,127
Occupancy---$441,716
Office Expenses---$354,898
Pension Plan Contributions---$281,359
Current Officers, Directors, Trustees, and Key Employees---$278,703
Payroll Taxes---$269,437
Travel---$144,830
Fees for Services Accounting---$50,376
Conferences and Meetings---$48,209
Grants to Domestic Orgs---$25,000
Depreciation Depletion---$18,087
Other Expenses---$15,400
All Other Expenses---$8,316
Total Functional Expenses$0$0$0$9,165,160
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Democratic Attorneys General AssociationWashington, DC-Program Support$25,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

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

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$1,078,121
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The organization has members.”

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

“The 990 was provided to the leadership committee for their review prior to filing.”

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

“The policy is sent to all staff annually and all contracts and agreements are reviewed to ensure compliance”

Form 990, Part VI, Section C, Line 19

“Upon request, the strategic organizing center will mail, fax or email the requested public documents”

Filing and Contact Details

Filer

Filer Name
Strategic Organizing Center
EIN
20-3688367
Phone
2027210660
Address
1707 L ST NW 350, WASHINGTON, DC 20036

Signing Officer

Name
Emily K Stewart
Title
Executive Director
Phone
2027210660
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
April Verrett
Formed
2005
Legal Domicile
Dc
Voting Board Members
3
Independent Board Members
3
Employees
38
Volunteers
0

Preparer

Firm
Calibre CPA Group Pllc
Address
7501 WISCONSIN AVENUE SUITE 1200, WEST, BETHESDA, MD 20814
Preparer
Scott E Hallberg CPA
Phone
2023319880
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Other professional fees 1,746,749.”

Financial Statement Notes

PART X, LINE 2:

“Soc follows authoritative guidance for accounting for uncertainty in income taxes included in accounting standards codification (asc) topic income taxes. These provisions provide consistent guidance for the accounting for uncertainty in income taxes recognized in an entity's financial statements and prescribe a threshold of "more likely than not" for recognition and derecognition of tax positions taken or expected to be taken in a tax return. Soc performed an evaluation of uncertain tax positions for the years ended december 31, 2024 and 2023, and determined that there were no matters that would require recognition in the financial statements. As of december 31, 2024, the statute of limitations for tax years 2021 through 2023 remains open with the u.s. Federal jurisdiction where a return is filed.”

Raw XML AppendixShowing 400 of 556 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR - RET. MAY 2024
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIR - EFF. MAY 2024
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt4EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR OF INVESTMENT GRO
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIR. OF STRATEGIC RESEARCH
IRS990/Form990PartVIISectionAGrp/TitleTxt7ASSOC GEN COUNSEL & LEGAL DIR
IRS990/Form990PartVIISectionAGrp/TitleTxt8OPERATIONS DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DEP DIR OF STRATEGIC RESEARCH AND CAMPAIGNS
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IRS990/FormationYr02005
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IRS990/MissionDesc0THE STRATEGIC ORGANIZING CENTER IS A CAMPAIGN ORGANIZATION WORKING WITH UNIONS, ALLIES AND FRONTLINE WORKERS TO DEVELOP STRATEGIES AND IMPLEMENT TACTICS ON TRANSFORMATIONAL CAMPAIGNS THAT CONFRONT CORPORATE POWER. THE SOC ACTS IN COALITION SUPPORTING MANY OF THE LARGEST ORGANIZING INITIATIVES BEING CONDUCTED IN THE LABOR MOVEMENT.
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IRS990/MoreThan5000KToOrgInd00
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IRS990/OfficeExpensesGrp/TotalAmt0354898
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IRS990/OtherExpensesGrp/TotalAmt2130842
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01040360
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RIGHT OF USE ASSET - OPERATING LEASE
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01250
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt098853
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0100103
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01078121
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITY
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0502581
IRS990ScheduleD/OtherSecuritiesGrp/Desc0INVESTMENTS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SOC FOLLOWS AUTHORITATIVE GUIDANCE FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. SOC PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS. AS OF DECEMBER 31, 2024, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2021 THROUGH 2023 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION WHERE A RETURN IS FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt01040360
IRS990ScheduleD/TotalBookValueSecuritiesAmt0502581
IRS990ScheduleD/TotalLiabilityAmt01078121
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt025000
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0PROGRAM SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0DEMOCRATIC ATTORNEYS GENERAL ASSOCIATION
IRS990ScheduleI/RecipientTable/RecipientEIN0134220019
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01850 M STREET NW
IRS990ScheduleI/RecipientTable/USAddress/CityNm0WASHINGTON
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0DC
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IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt01
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2140941
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt3135985
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt4132258
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt50
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt217297
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt316666
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt416855
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt133556
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt233116
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