Civic Intelligence

The Wage Justice Center

EIN 26-1077468 • 501(c)3 • West Hollywood, CA

Profile

The wage justice center provides legal representation to low-income workers and extensive legal information and consultation about recovery of unpaid wages. The center also provides education and materials regarding wage rights to low-income workers, advocates, and other community groups.

8605 Santa Monica Blvd Suite 70081West Hollywood, CA 90069

www.wagejustice.org

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.04x

Higher debt load relative to assets than 43% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

54th percentile

0.10x

Higher debt load relative to revenue than 54% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

5th percentile

-70%

Higher net margin than 5% of similar nonprofits.

501(c)3 • $1M-$5M 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

9th percentile

-19%

Faster asset growth than 9% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

26th percentile

-6.4%

Faster revenue growth than 26% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Down

$1,555,713

Down $413,996 (-21%) from 2023

Liabilities

Down

$58,429

Down $12,920 (-18%) from 2023

Net Assets

Down

$1,497,284

Down $401,076 (-21%) from 2023

Revenue

Down

$570,566

Down $463,508 (-45%) from 2023

Expenses

Up

$971,642

Up $236,968 (+32%) from 2023

Net Income

Down

-$401,076

Down $700,476 (-234%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2016: $128,814Liabilities 2016: $31,463Net Assets 2016: $97,3512016Assets 2017: $454,634Liabilities 2017: $31,982Net Assets 2017: $422,6522017Assets 2018: $394,149Liabilities 2018: $10,415Net Assets 2018: $383,7342018Assets 2019: $624,663Liabilities 2019: $22,573Net Assets 2019: $602,0902019Assets 2020: $993,414Liabilities 2020: $104,275Net Assets 2020: $889,1392020Assets 2021: $1,492,488Liabilities 2021: $39,403Net Assets 2021: $1,453,0852021Assets 2022: $2,350,515Liabilities 2022: $751,555Net Assets 2022: $1,598,9602022Assets 2023: $1,969,709Liabilities 2023: $71,349Net Assets 2023: $1,898,3602023Assets 2024: $1,555,713Liabilities 2024: $58,429Net Assets 2024: $1,497,2842024

Highlighted filing

2024

Assets$1,555,713
Liabilities$58,429
Net Assets$1,497,284

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2016: $634,774Expenses 2016: $612,487Net Income 2016: $22,2872016Revenue 2017: $1,075,011Expenses 2017: $749,710Net Income 2017: $325,3012017Revenue 2018: $613,902Expenses 2018: $652,820Net Income 2018: -$38,9182018Revenue 2019: $765,810Expenses 2019: $547,454Net Income 2019: $218,3562019Revenue 2020: $783,338Expenses 2020: $496,289Net Income 2020: $287,0492020Revenue 2021: $971,424Expenses 2021: $407,478Net Income 2021: $563,9462021Revenue 2022: $650,909Expenses 2022: $505,034Net Income 2022: $145,8752022Revenue 2023: $1,034,074Expenses 2023: $734,674Net Income 2023: $299,4002023Revenue 2024: $570,566Expenses 2024: $971,642Net Income 2024: -$401,0762024

Highlighted filing

2024

Revenue$570,566
Expenses$971,642
Net Income-$401,076

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.0
Gross Receipts
$584,882
Mission and Program Overview

Mission

The wage justice center provides legal representation to low-income workers and extensive legal information and consultation about recovery of unpaid wages. The center also provides education and materials regarding wage rights to low-income workers, advocates, and other community groups.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$452,020$761,367▲ $309,347
Cash and Non-Interest-Bearing Accounts$1,296,816$681,787▼ $615,029
Accounts Receivable$174,092$101,092▼ $73,000
Land, Buildings, and Equipment, Net$7,979$5,167▼ $2,812
Prepaid Expenses and Deferred Charges$5,275$2,471▼ $2,804
Total Assets$1,969,709$1,555,713▼ $413,996
Other Assets Total$33,527$3,829▼ $29,698
Liabilities
Accounts Payable and Accrued Expenses$40,411$58,241▲ $17,830
Other Liabilities$30,938$188▼ $30,750
Total Liabilities$71,349$58,429▼ $12,920
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,748,946$1,497,284▼ $251,662
Net Assets With Donor Restrictions$149,414--
Total Net Assets Fund Balance$1,898,360$1,497,284▼ $401,076
Total Liabilities and Net Assets / Fund Balance$1,969,709$1,555,713▼ $413,996

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,167$33,154$38,321
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tania MillanExecutive DiFT$150,010$150,010
Tania MillanExecutive Director-$150,010$150,010

Board Members and Trustees

NameTitle
Francisco CovarrubiasBoard Chair
Pamela ChandranBoard Member
Michael MorrisonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$442,965
Program Service Revenue
$74,747
Investment Income
$20,257
Other Revenue
$32,597
All Other Contributions
$37,487
Change in Net Assets
$-401,076

Audited Revenue Reconciliation

Revenue per Audited Statements
$570,566
Revenue Not Reported on Form 990
$16,454
Total Revenue per Audited Statements
$587,020
Total Revenue per Form 990
$570,566
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$750,823
Other Expenses$220,819
Total Fundraising Expense$29,203
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$517,834--$517,834
Current Officers, Directors, Trustees, and Key Employees$108,342$19,849$21,819$150,010
Payroll Taxes$48,457$1,766$2,226$52,449
Occupancy$29,430$1,709$1,451$32,590
Other Employee Benefits$28,492$2,145$-107$30,530
Fees for Services Other$19,756$7,956$494$28,206
All Other Expenses$18,640$2,857$352$21,849
Information Technology$14,356$380$681$15,417
Insurance$13,725$684$452$14,861
Other Expenses$8,155$292$378$8,825
Travel$7,263$29$59$7,351
Office Expenses$5,890$15$707$6,612
Depreciation Depletion$52$2,668$91$2,811
Total Functional Expenses$900,616$41,823$29,203$971,642

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$988,096
Expenses per Audited Statements$971,642
Total Expenses per Form 990$971,642
Expenses Not Reported on Form 990$16,454
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$46,913
Fundraising Direct Expenses$14,316
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Events$46,913$46,913$14,316$32,597
Total Events$46,913$46,913$14,316$32,597
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Client Trust Liability$188
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, Page 6, Part VI, Line 11B

The organization provided a complete copy of form 990 to all members of its governing body via email prior to filing.

Form 990, Page 6, Part VI, Line 12C

The center has a conflict of interest policy as part of its bylaws. The center monitors the policy by requiring the board members and officers to disclose any potential conflict of interest. The board has the authority to conduct hearings and investigations to any suspected conflicts of interest.

Form 990, Page 6, Part VI, Line 15A

The wage justice center's process for determining executive compensation includes a review and approval by the board of directors, who are all independent members. The process involves the collection and analysis of comparability data for similarly situated executives in organizations of similiar size and scope, both within the geographic area and in organizations that also provide legal services and advocacy. In 2024, the board's review of comparability data included information from the socal fair pay report (2024), the candid nonprofit compensation review (2023), and the onejustice legal aid compensation report (2021). The board uses this data to ensure that compensation is reasonable and in line with market standards. The board documented the board's process and decision.

Form 990, Page 6, Part VI, Line 19

The governing documents, form 990 and financial statements are made available at the center offices upon request during business hours.

Filing and Contact Details

Filer

Filer Name
The Wage Justice Center
EIN
26-1077468
Phone
2132738400
Address
8605 SANTA MONICA BLVD SUITE 70081, WEST HOLLYWOOD, CA 90069

Signing Officer

Name
Tania Millan
Title
Executive Director
Phone
2132738400
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tania Millan
Formed
2007
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
9

Preparer

Firm
Werner & Company Inc
Address
9587 ARROW ROUTE SUITE G, RANCHO CUCAMONGA, CA 91730
Preparer
Jeff L Werner
Phone
9097273076
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The wage justice center provides legal representation to low-income workers and extensive legal information and consultation about recovery of unpaid wages. The center also provides education and materials regarding wage rights to low-income workers, advocates, and other community groups.

Form 990, Page 2, Part III, Line 4A

Defend workers' rights in calfornia the wage justice center (wjc) provides legal assistance to low- wage workers who have experienced wage theft. The organization uses judgment enforcement tools and other legal strategies to hold employers accountable and recover unpaid wages. Wjc collaborates with community partners, including worker centers and grassroots organizations, to expand access to services for vulnerable workers. In addition to direct legal representation. Wjc provides training and technical assistance to legal advocates, organizers, and community organizations on identifying fraudulent business practices, using corporate accountability tools, and enforcing wage judgments. These activities support workers in securing owed wages and contribute to improved compliance with labor standards in california.

Form 990, Page 2, Part III, Line 4C

Wages for rent project this project focuses on the tie between sudden financial loss and housing insecurity. The wage justice center provided legal services, education and conducted outreach geared toward preventing wage theft and promoting wage recovery to housing insecure and homeless individuals. Through this work wjc supported individuals in avoiding or overcoming homelessness through education and legal services to recover unpaid wages. Wjc educated more than 3,250 low-income workers on their rights and delivered over 110 legal services, recovering more than 56,000 for workers at risk of losing housing. Through 98 mobile clinics, workers connected directly with attorneys in the field, and 120 workers attended 19 trainings on using mechanic's liens to combat wage theft. Wjc also partnered with 44 organizations across kern. Los angeles, and ventura counties, training 44 staff on tools to help workers secure payment for their labor.

Form 990, Part XI, Line 9

Fundraising expenses 14,316 fundraising expenses -14,316

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Fundraising expenses 14,316

Schedule D, Page 4, Part XII, Line 2D

Fundraising expenses 14,316

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IRS990/ProgSrvcAccomActy2Grp/Desc0WORKERS' RIGHTS (DAY LABORER) PROJECT: THE WAGE JUSTICE CENTER PROVIDES SPECIALIZED LEGAL SERVICES FOR LOW-INCOME WORKERS IN THE CONSTRUCTION INDUSTRY WHO HAVE EXPERIENCED WAGE THEFT. THE ORGANIZATION ASSISTS WORKERS IN USING CALIFORNIA'S MECHANIC'S LIEN PROCESS AND OTHER CONSTRUCTION RELATED LEGAL REMEDIES TO PURSUE UNPAID WAGES. DURING THE TWELVE-YEAR PERIOD SINCE IMPLEMENTING THIS STRATEGY, THE ORGANIZATION HAS RECOVERED APPROXIMATELY 396,496 IN BACK WAGES FOR ABOUT 332 CONSTRUCTION WORKERS AND DAY WORKERS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0WAGES FOR RENT PROJECT THIS PROJECT FOCUSES ON THE TIE BETWEEN SUDDEN FINANCIAL LOSS AND HOUSING INSECURITY. THE WAGE JUSTICE CENTER PROVIDED LEGAL SERVICES, EDUCATION AND CONDUCTED OUTREACH GEARED TOWARD PREVENTING WAGE THEFT AND PROMOTING WAGE RECOVERY TO HOUSING INSECURE AND HOMELESS INDIVIDUALS. THROUGH THIS WORK WJC SUPPORTED INDIVIDUALS IN AVOIDING OR OVERCOMING HOMELESSNESS THROUGH EDUCATION AND LEGAL SERVICES TO RECOVER UNPAID WAGES. WJC EDUCATED MORE THAN 3,250 LOW-INCOME WORKERS ON THEIR RIGHTS AND DELIVERED OVER 110 LEGAL SERVICES, RECOVERING MORE THAN 56,000 FOR WORKERS AT RISK OF LOSING HOUSING. THROUGH 98 MOBILE CLINICS, WORKERS CONNECTED DIRECTLY WITH ATTORNEYS IN THE FIELD, AND 120 WORKERS ATTENDED 19 TRAININGS ON USING MECHANIC'S LIENS TO COMBAT WAGE THEFT. WJC ALSO PARTNERED WITH 44 ORGANIZATIONS ACROSS KERN. LOS ANGELES, AND VENTURA COUNTIES, TRAINING 44 STAFF ON TOOLS TO HELP WORKERS SECURE PAYMENT FOR THEIR LABOR.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FUNDRAISING EXPENSES 14,316
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EXPENSES 14,316
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SPECIAL EVENTS
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE WAGE JUSTICE CENTER PROVIDES LEGAL REPRESENTATION TO LOW-INCOME WORKERS AND EXTENSIVE LEGAL INFORMATION AND CONSULTATION ABOUT RECOVERY OF UNPAID WAGES. THE CENTER ALSO PROVIDES EDUCATION AND MATERIALS REGARDING WAGE RIGHTS TO LOW-INCOME WORKERS, ADVOCATES, AND OTHER COMMUNITY GROUPS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DEFEND WORKERS' RIGHTS IN CALFORNIA THE WAGE JUSTICE CENTER (WJC) PROVIDES LEGAL ASSISTANCE TO LOW- WAGE WORKERS WHO HAVE EXPERIENCED WAGE THEFT. THE ORGANIZATION USES JUDGMENT ENFORCEMENT TOOLS AND OTHER LEGAL STRATEGIES TO HOLD EMPLOYERS ACCOUNTABLE AND RECOVER UNPAID WAGES. WJC COLLABORATES WITH COMMUNITY PARTNERS, INCLUDING WORKER CENTERS AND GRASSROOTS ORGANIZATIONS, TO EXPAND ACCESS TO SERVICES FOR VULNERABLE WORKERS. IN ADDITION TO DIRECT LEGAL REPRESENTATION. WJC PROVIDES TRAINING AND TECHNICAL ASSISTANCE TO LEGAL ADVOCATES, ORGANIZERS, AND COMMUNITY ORGANIZATIONS ON IDENTIFYING FRAUDULENT BUSINESS PRACTICES, USING CORPORATE ACCOUNTABILITY TOOLS, AND ENFORCING WAGE JUDGMENTS. THESE ACTIVITIES SUPPORT WORKERS IN SECURING OWED WAGES AND CONTRIBUTE TO IMPROVED COMPLIANCE WITH LABOR STANDARDS IN CALIFORNIA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2WAGES FOR RENT PROJECT THIS PROJECT FOCUSES ON THE TIE BETWEEN SUDDEN FINANCIAL LOSS AND HOUSING INSECURITY. THE WAGE JUSTICE CENTER PROVIDED LEGAL SERVICES, EDUCATION AND CONDUCTED OUTREACH GEARED TOWARD PREVENTING WAGE THEFT AND PROMOTING WAGE RECOVERY TO HOUSING INSECURE AND HOMELESS INDIVIDUALS. THROUGH THIS WORK WJC SUPPORTED INDIVIDUALS IN AVOIDING OR OVERCOMING HOMELESSNESS THROUGH EDUCATION AND LEGAL SERVICES TO RECOVER UNPAID WAGES. WJC EDUCATED MORE THAN 3,250 LOW-INCOME WORKERS ON THEIR RIGHTS AND DELIVERED OVER 110 LEGAL SERVICES, RECOVERING MORE THAN 56,000 FOR WORKERS AT RISK OF LOSING HOUSING. THROUGH 98 MOBILE CLINICS, WORKERS CONNECTED DIRECTLY WITH ATTORNEYS IN THE FIELD, AND 120 WORKERS ATTENDED 19 TRAININGS ON USING MECHANIC'S LIENS TO COMBAT WAGE THEFT. WJC ALSO PARTNERED WITH 44 ORGANIZATIONS ACROSS KERN. LOS ANGELES, AND VENTURA COUNTIES, TRAINING 44 STAFF ON TOOLS TO HELP WORKERS SECURE PAYMENT FOR THEIR LABOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION PROVIDED A COMPLETE COPY OF FORM 990 TO ALL MEMBERS OF ITS GOVERNING BODY VIA EMAIL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CENTER HAS A CONFLICT OF INTEREST POLICY AS PART OF ITS BYLAWS. THE CENTER MONITORS THE POLICY BY REQUIRING THE BOARD MEMBERS AND OFFICERS TO DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST. THE BOARD HAS THE AUTHORITY TO CONDUCT HEARINGS AND INVESTIGATIONS TO ANY SUSPECTED CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE WAGE JUSTICE CENTER'S PROCESS FOR DETERMINING EXECUTIVE COMPENSATION INCLUDES A REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS, WHO ARE ALL INDEPENDENT MEMBERS. THE PROCESS INVOLVES THE COLLECTION AND ANALYSIS OF COMPARABILITY DATA FOR SIMILARLY SITUATED EXECUTIVES IN ORGANIZATIONS OF SIMILIAR SIZE AND SCOPE, BOTH WITHIN THE GEOGRAPHIC AREA AND IN ORGANIZATIONS THAT ALSO PROVIDE LEGAL SERVICES AND ADVOCACY. IN 2024, THE BOARD'S REVIEW OF COMPARABILITY DATA INCLUDED INFORMATION FROM THE SOCAL FAIR PAY REPORT (2024), THE CANDID NONPROFIT COMPENSATION REVIEW (2023), AND THE ONEJUSTICE LEGAL AID COMPENSATION REPORT (2021). THE BOARD USES THIS DATA TO ENSURE THAT COMPENSATION IS REASONABLE AND IN LINE WITH MARKET STANDARDS. THE BOARD DOCUMENTED THE BOARD'S PROCESS AND DECISION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE GOVERNING DOCUMENTS, FORM 990 AND FINANCIAL STATEMENTS ARE MADE AVAILABLE AT THE CENTER OFFICES UPON REQUEST DURING BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7FUNDRAISING EXPENSES 14,316 FUNDRAISING EXPENSES -14,316
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
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