American Federation of Musicians Local 400 (EIN 060384079) - 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

1904

Legal Domicile

Principal Officer

Candace Lammers

Phone

8605631606

Tax Period

2023-01-01 to 2023-12-31

American Federation of Musicians Local 400, founded in 1904, is a small nonprofit that reported $146K in total revenue in fiscal year 2023. Revenue surged 41% from the prior year, signaling strong growth momentum. The organization ran a surplus of $46K, a strong 32% operating margin.

Mission

Unite and organize professional musicians

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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 (2023)

Revenue Breakdown

Contributions & Grants $140,753

Program Service Revenue $0

Investment Income $2,245

Other Revenue $2,714

TOTAL REVENUE $145,712

Expense Breakdown

Grants Paid $0

Salaries & Benefits $48,104

Fundraising Expenses $0

Other Expenses $27,411

TOTAL EXPENSES $99,565

Year-over-Year Comparison

	2023	2022	Change
Revenue	$145,712	$103,011	+0.4%
Expenses	$99,565	$107,763	-0.1%
Net Income	$46,147	$-4,752	-10.7%

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

Employees

Volunteers

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

$32,880

Total Directors

$3,772

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Joseph Messina	President	10.00	Officer	$13,160	$0	$13,160
Christina Melson	Vice President	5.00	Officer	$1,841	$0	$1,841
Candace Lammers	Treas/Secy	25.00	Officer	$17,879	$0	$17,879
Roy Wiseman	Executive Board	0.00	Director	$0	$0	$0
Daniel Innaimo	Executive Board	0.00	Director	$0	$0	$0
Louis Lazzerini	Executive Board	0.00	Director	$0	$0	$0
Sal Ranniello	Executive Board	0.00	Director	$772	$0	$772
Michael Schuster	Executive Board	0.00	Director	$0	$0	$0
David Stoltz	Executive Board	0.00	Director	$0	$0	$0
Leland Tolo	Executive Board	0.00	Director	$0	$0	$0
Margaret Shansky	Executive Board	0.00	Director	$0	$0	$0
Edward Rozie	Executive Board	0.00	Director	$1,500	$0	$1,500
Thomas Hudson	Executive Board	0.00	Director	$1,500	$0	$1,500

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
2024	No data	No data	No data	No data
2023	$145,712	$99,565	$166,403	$46,147
2022	$103,011	$107,763	$113,454	$-4,752
2022	$111,904	$117,061	$148,430	$-5,157
2021	$110,794	$87,284	$137,647	$23,510
2020	$109,324	$83,984	$91,269	$25,340
2019	$148,429	$119,568	$69,486	$28,861
2018	$136,341	$128,984	$52,523	$7,357

American Federation of Musicians Local 400