United Steel Workers Local 4-438 (EIN 221537954) - 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

1947

Legal Domicile

Principal Officer

Fred Johnson

Phone

7325455038

Tax Period

2025-01-01 to 2025-12-31

United Steel Workers Local 4-438, founded in 1947, is a small nonprofit that reported $178K in total revenue in fiscal year 2025. Revenue surged 28% from the prior year, signaling strong growth momentum. The organization ran a surplus of $41K, a strong 23% operating margin.

Mission

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 $158,494

Investment Income $19,225

Other Revenue $0

TOTAL REVENUE $177,719

Expense Breakdown

Grants Paid $0

Salaries & Benefits $55,001

Fundraising Expenses $0

Other Expenses $81,263

TOTAL EXPENSES $136,264

Year-over-Year Comparison

	2025	2024	Change
Revenue	$177,719	$138,913	+0.3%
Expenses	$136,264	$142,219	0.0%
Net Income	$41,455	$-3,306	-13.5%

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

$50,116

Total Directors

$50,116

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHAEL ABECKER	CHIEF SHOP STEWART	6.0	Officer Director	$21,108	$0	$21,108
FRED JOHNSON	Financial Secretary	6.0	Officer Director	$14,264	$0	$14,264
BARRY PURCEL	PRESIDENT	2.0	Officer Director	$10,359	$0	$10,359
MATTHEW ANDERSON	Recording Secretary	2.0	Officer Director	$2,400	$0	$2,400
DANIEL LEPPIG	Vice President	2.0	Officer Director	$1,985	$0	$1,985

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	$177,719	$136,264	$628,401	$41,455
2024	$138,913	$142,219	$586,559	$-3,306
2023	$144,007	$98,908	$584,354	$45,099
2022	$517,802	$113,256	$539,255	$404,546

United Steel Workers Local 4-438