INTERNATL UNION OF OPERATING ENGNRS LOC 138 138A 138B LEGAL FUND (EIN 112428038) - 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

1977

Legal Domicile

Phone

6315925725

Tax Period

2024-07-01 to 2025-06-30

INTERNATL UNION OF OPERATING ENGNRS LOC 138 138A 138B LEGAL FUND, founded in 1977, is a small nonprofit that reported $299K in total revenue in fiscal year 2024. Revenue grew 9% year-over-year, indicating healthy expansion. The organization ran a surplus of $104K, a strong 35% operating margin.

Mission

AGREEMENT. TO PROVIDE LEGAL SERVICES TO ELIGIBLE PARTICIPANTS OF EMPLOYERS COVERED BY A 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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $298,869

Investment Income $43

Other Revenue $0

TOTAL REVENUE $298,912

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $14,715

TOTAL EXPENSES $194,715

Year-over-Year Comparison

	2024	2023	Change
Revenue	$298,912	$274,315	+0.1%
Expenses	$194,715	$194,024	+0.0%
Net Income	$104,197	$80,291	+0.3%

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

N/A

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

$1,247,758

Total Directors

$2,839,754

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOHN DUFFY	TRUSTEE	2.00	Officer Director	$0	$79,044	$447,085
JOHN J DUFFY	TRUSTEE	2.00	Director	$0	$94,344	$414,359
DENNIS ADRIAN	TRUSTEE	2.00	Director	$0	$94,469	$403,638
WILLIAM DUFFY JR	CHAIRMAN/ADMINISTRATOR	2.00	Officer Director	$0	$95,544	$413,134
JAMES PRATT III	TRUSTEE	2.00	Director	$0	$0	$0
JAMES HANEY	TRUSTEE	2.00	Director	$0	$0	$0
MARC HERBST	TRUSTEE	2.00	Director	$0	$0	$0
ANTHONY MALIZIA	TRUSTEE	2.00	Director	$0	$94,344	$416,856
VINCENT D RAZZANO	TRAINING INSTRUCTOR	2.00	Director	$0	$75,634	$327,870
SHAWN COLES	BUSINESS AGENT	2.00	Director	$0	$94,344	$416,812
STEPHEN BARNETT	PLAN ADMINISTRATOR	2.00	Officer	$0	$79,068	$387,539
CHRISTOPHER DUFFY	ANNUITY ADMIN	0.00	Highest	$0	$63,676	$370,887
SCOTT TIERNEY	APPRENTICE INSTRUCTOR	0.00	Highest	$0	$75,940	$271,904
LISA HARDEN	CLAIMS ADMIN	0.00	Highest	$0	$38,080	$149,573
ANNE MCDONNAUGH	BOOKKEEPER	2.00	Highest	$0	$34,653	$142,203
ENRIQUE GUZMAN	ORGANIZER	0.00	Highest	$0	$79,308	$293,691

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	$298,912	$194,715	$438,833	$104,197
2024	$274,315	$194,024	$331,320	$80,291
2023	$279,360	$188,022	$251,023	$91,338
2022	$257,826	$173,256	$159,676	$84,570
2021	$216,128	$164,378	$75,104	$51,750
2020	$215,912	$160,328	$66,480	$55,584
2019	$192,245	$165,507	$29,957	$26,738
2018	$166,642	$180,835	$24,023	$-14,193

INTERNATL UNION OF OPERATING ENGNRS LOC 138 138A 138B LEGAL FUND