LOCAL UNION 477 IBEW SOUTHERN SIERRA NECA EDUCATIONAL AND TRAINING TRUST (EIN 237149450) - 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

1970

Legal Domicile

Principal Officer

JON ROWE

Phone

9098901703

Tax Period

2024-07-01 to 2025-06-30

LOCAL UNION 477 IBEW SOUTHERN SIERRA NECA EDUCATIONAL AND TRAINING TRUST, founded in 1970, is a community nonprofit that reported $1.2M in total revenue in fiscal year 2024. The organization ran a surplus of $314K, a strong 27% operating margin.

Mission

ELECTRICAL APPRENTICESHIP TRAINING

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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 $174,682

Program Service Revenue $971,808

Investment Income $30,312

Other Revenue $4,606

TOTAL REVENUE $1,181,408

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $867,659

TOTAL EXPENSES $867,659

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,181,408	$1,152,846	+0.0%
Expenses	$867,659	$933,423	-0.1%
Net Income	$313,749	$219,423	+0.4%

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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MIKE VASQUEZ	PRESIDENT	1.00	Officer Director	$0	$0	$0
ASHLEY BERG	EXECUTIVE VP	1.00	Officer Director	$0	$0	$0
JASON ESHELMAN	CHAIRMAN	1.00	Officer Director	$0	$0	$0
MATT OROZCO	TRUSTEE	1.00	Director	$0	$0	$0
DUSTIN ISPAS	TRUSTEE	1.00	Director	$0	$0	$0
DAVID HOWARD	TRUSTEE	1.00	Director	$0	$0	$0
DAVID PLACENCIA	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
2025	$1,181,408	$867,659	$3,481,855	$313,749
2024	$1,152,846	$933,423	$3,181,444	$219,423
2023	$1,459,470	$846,357	$2,925,809	$613,113
2022	$1,053,538	$1,004,015	$2,334,395	$49,523
2021	$1,140,390	$851,991	$2,264,331	$288,399
2020	$664,539	$977,434	$2,001,152	$-312,895
2019	$679,483	$830,478	$2,306,190	$-150,995
2018	$571,849	$520,814	$2,531,740	$51,035

LOCAL UNION 477 IBEW SOUTHERN SIERRA NECA EDUCATIONAL AND TRAINING TRUST