INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS LOCAL 325 JOINT TRUST FUND (EIN 150626264) - 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

1961

Legal Domicile

Principal Officer

KELVIN HERRALA

Phone

6077971919

Tax Period

2023-09-01 to 2024-08-31

INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS LOCAL 325 JOINT TRUST FUND, founded in 1961, is a community nonprofit that reported $6.7M in total revenue in fiscal year 2023. Revenue grew 13% year-over-year, indicating healthy expansion. Expenses of $5.8M left a modest 14% surplus.

Mission

PROVIDE HEALTH AND WELFARE BENEFITS FOR MEMBERS OF LOCAL 325

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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 $0

Program Service Revenue $5,431,115

Investment Income $724,629

Other Revenue $559,225

TOTAL REVENUE $6,714,969

Expense Breakdown

Grants Paid $21,000

Salaries & Benefits $167,757

Fundraising Expenses $0

Program Expenses $5,243,985

Other Expenses $363,230

TOTAL EXPENSES $5,774,972

Year-over-Year Comparison

	2023	2022	Change
Revenue	$6,714,969	$5,956,629	+0.1%
Expenses	$5,774,972	$5,568,985	+0.0%
Net Income	$939,997	$387,644	+1.4%

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

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

Total Directors

$155,107

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DANIEL DVORSKY	TRUSTEE	1.00	Director	$0	$0	$0
KELVIN HERRALA	TRUSTEE	1.00	Director	$0	$58,433	$154,809
DUSTIN SEVERANCE	TRUSTEE	1.00	Director	$185	$113	$298
MEREDITH KUMPON	TRUSTEE	1.00	Director	$0	$0	$0
MATT LABOSKY	TRUSTEE	1.00	Director	$0	$0	$0
SCOTT NEJESCHLEBA	TRUSTEE	1.00	Director	$0	$0	$0

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	$6,714,969	$5,774,972	$31,716,332	$939,997
2023	$5,956,629	$5,568,985	$28,520,941	$387,644
2022	$8,433,983	$4,775,709	$27,414,803	$3,658,274
2021	$7,199,767	$4,553,157	$30,714,605	$2,646,610
2020	$6,237,200	$3,286,167	$26,536,455	$2,951,033
2019	$5,396,294	$3,345,519	$21,999,267	$2,050,775
2018	$5,077,416	$3,784,643	$19,121,168	$1,292,773

INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS LOCAL 325 JOINT TRUST FUND