LABORERS' INTERNATIONAL UNION OF MA LOCAL 88 (EIN 041280658) - Form 990 Financial Analysis & Trantor Score

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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

1935

Legal Domicile

Principal Officer

FRANK CALABRO

Phone

6174791088

Tax Period

2025-01-01 to 2025-12-31

LABORERS' INTERNATIONAL UNION OF MA LOCAL 88, founded in 1935, is a small nonprofit that reported $510K in total revenue in fiscal year 2025.

Mission

MEMBERSHIP ORGANIZATION REPRESENTING APPROXIMATELY 175 UNION MEMBERS FOR THE PURPOSE OF COLLECTIVE BARGAINING.

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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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $497,891

Investment Income $11,623

Other Revenue $944

TOTAL REVENUE $510,458

Expense Breakdown

Grants Paid $0

Salaries & Benefits $370,973

Fundraising Expenses $0

Other Expenses $174,289

TOTAL EXPENSES $545,262

Year-over-Year Comparison

	2025	2024	Change
Revenue	$510,458	$519,261	0.0%
Expenses	$545,262	$543,594	+0.0%
Net Income	$-34,804	$-24,333	+0.4%

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

N/A

Employees

Volunteers

N/A

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

$352,785

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ROBERT BOIDI JR	PRESIDENT	5.00	Officer	$4,800	$0	$4,800
HOIP SWABY	VICE PRESIDE	5.00	Officer	$3,300	$0	$3,300
MARK DALANEY	RECORDING SE	5.00	Officer	$4,200	$0	$4,200
GEORGE MAZE	SECRETARY-TR	10.00	Officer	$15,994	$4,490	$20,484
FRANK CALABRO	BUSINESS MAN	47.00	Officer	$188,991	$121,710	$310,701
STEVE MAZE	SGT-AT-ARMS	5.00	Officer	$2,400	$0	$2,400
BRIAN SYLVAIN	EX. BOARD	5.00	Officer	$3,000	$0	$3,000
ALBERT LONG	EX. BOARD	5.00	Officer	$3,000	$0	$3,000
GARY O'BRIEN	AUDITOR	1.00	Officer	$300	$0	$300
DENNIS HALLORAN	AUDITOR	1.00	Officer	$300	$0	$300
WILLIAM JOYCE	AUDITOR	1.00	Officer	$300	$0	$300

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
2025	$510,458	$545,262	$1,037,460	$-34,804
2024	$519,261	$543,594	$1,080,665	$-24,333
2023	$516,317	$555,580	$1,113,484	$-39,263
2022	$518,169	$540,487	$1,160,594	$-22,318
2021	$499,572	$483,111	$1,160,377	$16,461
2020	$465,478	$474,574	$1,152,164	$-9,096
2019	$506,003	$493,959	$1,169,142	$12,044
2018	$495,040	$494,059	$1,143,154	$981

LABORERS' INTERNATIONAL UNION OF MA LOCAL 88