Working Partnerships USA EIN 77-0387535

Working Partnerships USA

EIN  77-0387535 Public charity (501(c)(3)) San Jose, CA Founded 1995
Form 990 (PDF) Compare with another nonprofit →
Verified accurate 8/16/26 · see original filing: IRS
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Size
$1–10M
What they do
Empowers working people through research, education, and programs.
Leadership
Maria Noel Fernandez · Executive Dir. · $188K
Money in and out
$7.6M revenue, $7.6M expenses
Bottom line
80% program efficiency

Empowers working people through research, education, and programs. For fiscal year 2024 it reported $7.6M in revenue, $7.6M in expenses, and $8.7M in net assets.Pt I

Where the money goes · FY2024
Total revenue
$7.6M
Pt VIII · Ln 12
Total expenses
$7.6M
Pt IX · Ln 25
Net assets
$8.7M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $11K
Where spending went · Part IX cols B–D
Program services $0.80 Management & general $0.13 Fundraising $0.07
Program efficiency
80%
of spending reaches programs0% vs prior filing year
Operating runway
12.1mo
months of highly liquid reserves at operating expense rate▼ -9% vs prior filing year
Surplus margin
0%
revenue over expenses, this year▼ -99% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$7.6M
FY2024▼ -10%
Expenses
$7.6M
FY2024▲ +13%
Total assets
$9.3M
FY20240%
Total liabilities
$600K
FY2024▼ -9%
Total revenue
$7.6M
Pt VIII · Ln 12
Total expenses
$7.6M
Pt IX · Ln 25
Net assets
$8.7M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$11K
Total assetsPt X · Ln 16$9.3M
Program-expense ratioPt IX · col B80%
Voting members of governing bodyPt I · Ln 38
Independent voting membersPt I · Ln 48
Mission & Programs · Part III

Where the work happens

2 program services account for $6.1M of program spending, described in the organization's own filed words · FY2024.
01

Working Partnerships USA works in four broad areas of concern to working people health care, government accountability and reform, economic research and analysis, and organizing and leadership development.

$5.9Mprogram expense
02

Working Partnerships USA provides emergency financial assistance to families that suffer unanticipated economic hardship. Approximately 50 families benefited from this program.

$119Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CWorking Partnerships USA
EINHdr · item D77-0387535
Principal addressHdr · item CSan Jose, CA
WebsiteHdr · item Jwww.wpusa.org
Year of formationHdr · item L1995
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFHealth Care (E99Z)
Ruling yearIRS BMFApr 1996

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a8
Independent voting membersPt VI · Ln 1b8
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Executive Dir.
$187,726Pt VII · Sec A
Dir. Pol & PA
$166,520Pt VII · Sec A
Develop Dir.
$143,145Pt VII · Sec A
Strategic Adv
$142,732Pt VII · Sec A
Dire. Econ & Wp
$133,363Pt VII · Sec A
Dire. Commun
$128,431Pt VII · Sec A
Chief of Staff
$127,694Pt VII · Sec A
Dir. Finance
$69,488Pt VII · Sec A

Maria Noel Fernandez’s $188K as Executive Dir. is at the 68th percentile of top reported officer pay among 3116 $1–10M health care nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Maria Noel Fernandez$187,726$179,004$143,409$127,818$129,134
Jeffrey Buchanan$166,520$155,265$132,326$132,495$125,936
Andrea Cousins$143,145
Derecka Mehrens$142,732$133,917$133,039$128,481$129,520
Mike Torres$142,600$134,874
Andrea M Cousins$135,723$108,426$120,982
Louise Auerhahn$133,363$125,250
Zeenab Aneez$128,431$122,557

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Statement of Revenue

Part VIII
Contributions & grants$6.9M · 91%
Program service revenue$563K · 7%
Investment income$190K · 2%
Contributions & grants91%$6.9M
Program service revenue7%$563K
Investment income2%$190K
— government grantsLn 1e$3.0M
Total revenueLn 12$7.6M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.80 Management & general $0.13 Fundraising $0.07
Program services80%$6.1M
Management & general13%$1.0M
Fundraising7%$545K
Total functional expensesLn 25$7.6M

Balance Sheet

Part X · end of year
CashLn 1$7.7M
Total assetsLn 16$9.3M
Total liabilitiesLn 26$600K
Total net assetsLn 32$8.7M
Months of cash on handcomputed12.1

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $7.7M · Operating expenses (Pt IX) $7.6M · Less non-cash grants $600 · Cash operating expenses/yr $7.6M
12.1 months
Where the money goes
Program services
Program services $6.1M · Total expenses $7.6M
80%
Management & General
Management & general $1.0M · Total expenses $7.6M
13%
Fundraising
Fundraising $545K · Total expenses $7.6M
7%
Cost to raise $1
Fundraising expense (3-yr avg) $459K · Solicited contributions (3-yr avg) $4.2M
$0.11 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $6.9M · Total revenue $7.6M
91%
Government reliance
Government grants $3.0M · Total revenue $7.6M
39%
Earned-income share
Program service revenue $563K · Total revenue $7.6M
7%
Investment reliance
Investment income $190K · Total revenue $7.6M
+2%
Program self-sufficiency
Program service revenue $563K · Total expenses $7.6M
7%
Growth & trend
Revenue growth (YoY)
This year $7.6M · Prior year $8.5M
-10%
Revenue CAGR
FY2020 $9.4M · FY2024 $7.6M
-5%
Net-asset trend (YoY)
End of year $8.7M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $7.6M · Expenses $7.6M
0%
Liabilities-to-Assets
Total liabilities — · Total assets $9.3M
Net-asset ratio
Net assets $8.7M · Total assets $9.3M
94%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $9.3M
0%
People & payroll
Highest Reported Total Compensation
Individual Maria Noel Fernandez · Reported title Executive Dir. · Highest reported compensation $188K · Total expenses $7.6M
2%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $5.2M · Total expenses $7.6M
68%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 80%
Overhead ratio 13%
Fundraising cost ratio 8%
Revenue growth -10%
Investment management fee ratio 0%
Legal fee ratio 0%
Accounting fee ratio 2%
Fundraising fee ratio 1%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$65K
Grants paid · 79 grants · $7.9M · 2020–2024
Step Forward FoundationCA · FY2024$363,043
Prosperity LabCA · FY2024$87,302
Unitemized GrantFY2024$85,408
Enterprise FoundationCA · FY2024$78,262
Tradeswomen INCCA · FY2024$60,513
Unitemized GrantFY2024$38,125
Somos Mayfair INCCA · FY2024$27,500
Step Forward FoundationCA · FY2023$325,040
Enterprise FoundationCA · FY2023$101,780
Prosperity LabCA · FY2023$101,173
Somos Mayfair INCCA · FY2023$77,450
Sf CloutCA · FY2023$59,455
Unitemized GrantFY2023$57,979
See all 79 grants →

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$7.6M revenue · viewing · ⤓ 990 PDF
FY2023$8.5M revenue · ⤓ 990 PDF
FY2022$7.1M revenue · ⤓ 990 PDF
FY2021$15.0M revenue · ⤓ 990 PDF
FY2020$9.4M revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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