INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS LOCAL UNION NO 325 (EIN 150298107) - 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

1995

Legal Domicile

Principal Officer

KELVIN HERRALA

Phone

6077296171

Tax Period

2024-01-01 to 2024-12-31

INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS LOCAL UNION NO 325, founded in 1995, is a community nonprofit that reported $1.1M in total revenue in fiscal year 2024. Revenue grew 9% year-over-year, indicating healthy expansion. Expenses of $973K left a modest 13% surplus.

Mission

TO ORGANIZE ELECTRICAL WORKERS FOR THE ECONOMIC, SOCIAL, AND MORAL ADVANCEMENT OF THEIR CONDITIONS AND STATUS.

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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 $1,081,108

Investment Income $28,561

Other Revenue $2,709

TOTAL REVENUE $1,112,378

Expense Breakdown

Grants Paid $13,800

Salaries & Benefits $546,764

Fundraising Expenses $0

Other Expenses $409,569

TOTAL EXPENSES $973,129

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,112,378	$1,017,797	+0.1%
Expenses	$973,129	$859,172	+0.1%
Net Income	$139,249	$158,625	-0.1%

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

$169,068

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAVID VANDUSEN	PRESIDENT	5.00	Officer	$1,139	$0	$1,139
THOMAS SLESINSKY	VICE PRESIDENT	5.00	Officer	$717	$0	$717
WILLIAM FORSTER	RECORDING SECRETARY	5.00	Officer	$1,195	$0	$1,195
DIXIE BANNER	TREASURER	5.00	Officer	$956	$0	$956
KELVIN HERRALA	BUSINESS MANAGER/FINANCIAL	40.00	Officer	$100,816	$61,817	$162,633
CHERYL MUNDY	EXECUTIVE BOARD	5.00	Officer	$717	$0	$717
CIARA TERENZI	EXECUTIVE BOARD	5.00	Officer	$717	$0	$717
PAUL SMOLINKSY	EXECUTIVE BOARD	5.00	Officer	$362	$0	$362
NATHAN SEYMOUR	EXAMINING BOARD	5.00	Officer	$237	$0	$237
JOSEPH SILVERNAIL	EXAMINING BOARD	5.00	Officer	$158	$0	$158
JASON RIESBECK	EXAMINING BOARD	5.00	Officer	$237	$0	$237

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	$1,112,378	$973,129	$2,269,482	$139,249
2023	$1,017,797	$859,172	$2,116,795	$158,625
2022	$892,221	$851,822	$1,945,079	$40,399
2021	$830,877	$778,533	$1,897,892	$52,344
2020	$920,899	$746,982	$1,845,548	$173,917
2019	$872,888	$775,483	$1,671,631	$97,405
2018	$706,281	$726,849	$1,574,226	$-20,568

INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS LOCAL UNION NO 325