Polish National Union of America co Polish National Alliance of US of NA (EIN 240692664) - 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

1908

Legal Domicile

Principal Officer

Frank Spula

Phone

7732860500

Tax Period

2023-01-01 to 2023-12-31

Polish National Union of America co Polish National Alliance of US of NA, founded in 1908, is a community nonprofit that reported $1.3M in total revenue in fiscal year 2023. Revenue fell 31% from the prior year — a significant decline worth monitoring. Expenses of $1.5M exceeded revenue, resulting in a 13% operating deficit.

Mission

To provide life, accident, and health insurance as well as educational, recreational, and other fraternal benefits to its members. In 2023, the Polish National Union merged with the Polish National Alliance of the US of NA.

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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 $341,334

Investment Income $933,123

Other Revenue $6,066

TOTAL REVENUE $1,280,523

Expense Breakdown

Grants Paid $0

Salaries & Benefits $201,556

Fundraising Expenses $0

Program Expenses $1,452,666

Other Expenses $369,545

TOTAL EXPENSES $1,452,666

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,280,523	$1,860,414	-0.3%
Expenses	$1,452,666	$2,274,563	-0.4%
Net Income	$-172,143	$-414,149	-0.6%

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

$188,056

Total Directors

$15,750

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
John Andrzejewski	CFO	40.00	Officer	$148,883	$0	$148,883
Martin Wachna	President	20.00	Officer	$36,923	$0	$36,923
Kathy Nemkovich	Vice President	2.00	Officer Director	$2,250	$0	$2,250
Mari Jane Stankowski	Director	2.00	Director	$2,250	$0	$2,250
Michael Mietlicki	Director	2.00	Director	$2,250	$0	$2,250
Very Rev Robert Nemkovich Jr	Director	2.00	Director	$2,250	$0	$2,250
Gregory Senkevitch	Director	2.00	Director	$2,250	$0	$2,250
Most Rev Anthony Mikovsky	Director	2.00	Director	$2,250	$0	$2,250
Mary Ann Stankowski	Director	2.00	Director	$2,250	$0	$2,250

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
2023	$1,280,523	$1,452,666	No data	$-172,143
2022	$1,860,414	$2,274,563	$26,639,305	$-414,149
2021	$2,198,532	$2,290,989	$26,758,321	$-92,457
2020	$1,848,142	$1,956,431	$26,226,766	$-108,289
2019	$2,055,934	$2,225,181	$26,282,209	$-169,247
2018	$1,868,424	$1,993,867	$26,116,795	$-125,443

Polish National Union of America co Polish National Alliance of US of NA