BROOKLINE EDUCATORS UNION

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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

1890

Legal Domicile

Tax Period

2024-09-01 to 2025-08-31

BROOKLINE EDUCATORS UNION, founded in 1890, is a community nonprofit that reported $1.1M in total revenue in fiscal year 2024. Expenses of $1.0M left a modest 7% surplus.

Mission

MEMBER ASSESSMENTS ARE ESSENTIAL TO THE ASSOCIATION TO PROVIDE REPRESENTATION IN LEGAL MATTERS ARBITRATION AND COORDINATION OF SERVICES TO MEMBERS

Program Service Accomplishments

Program 1

Expenses: $994,372

DUES ASSESSMENTS ARE ESSENTIAL TO PROVIDE LEGAL ARBITRATION AND COORDINATION OF SERVICES TO MEMBERS

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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 $1,114,385

Program Service Revenue $0

Investment Income $13,010

Other Revenue $0

TOTAL REVENUE $1,127,395

Expense Breakdown

Grants Paid $0

Salaries & Benefits $167,189

Fundraising Expenses $0

Program Expenses $994,372

Other Expenses $880,626

TOTAL EXPENSES $1,047,815

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,127,395	$1,054,846	+0.1%
Expenses	$1,047,815	$977,883	+0.1%
Net Income	$79,580	$76,963	+0.0%

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

124

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

$42,709

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Role	Reportable Comp	Other Comp	Total
JUSTIN BROWN	PRESIDENT	Officer	$22,509	$0	$22,509
DAVID WEINSTEIN	TREASURER	Officer	$8,400	$0	$8,400
NOAH GRONLUND-JACOB	VICE PRESIDENT	Officer	$7,200	$0	$7,200
CHIMA IKONNE	SECRETARY	Officer	$4,600	$0	$4,600

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	$1,127,395	$1,047,815	$445,357	$79,580
2024	$1,054,846	$977,883	$363,160	$76,963
2023	$1,042,111	$1,013,596	$286,197	$28,515
2022	$1,006,616	$1,084,201	$257,682	$-77,585
2021	$362,551	$339,161	$335,267	$23,390
2020	$328,799	$328,365	$311,877	$434
2019	$326,823	$319,024	$311,443	$7,799
2018	$309,001	$287,438	$303,644	$21,563