INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL UNION 66 (EIN 250568551) - 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

1946

Legal Domicile

Principal Officer

JESSE DIRENNA

Phone

4129689120

Tax Period

2025-01-01 to 2025-12-31

INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL UNION 66, founded in 1946, is a mid-sized nonprofit that reported $13.6M in total revenue in fiscal year 2025. Expenses of $12.7M left a modest 6% surplus.

Mission

LABOR UNION

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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 $12,351,748

Program Service Revenue $0

Investment Income $652,518

Other Revenue $578,330

TOTAL REVENUE $13,582,596

Expense Breakdown

Grants Paid $0

Salaries & Benefits $5,900,852

Fundraising Expenses $0

Other Expenses $6,683,041

TOTAL EXPENSES $12,738,495

Year-over-Year Comparison

	2025	2024	Change
Revenue	$13,582,596	$12,598,580	+0.1%
Expenses	$12,738,495	$12,221,962	+0.0%
Net Income	$844,101	$376,618	+1.2%

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

N/A

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

$4,105,514

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JESSE DIRENNA	BUSINESS MANAGER	40.00	Officer	$161,930	$67,908	$229,838
SHAWN BERTIAUX	PRESIDENT	40.00	Officer	$144,918	$67,908	$212,826
JACOB MCCHESNEY	VICE PRESIDENT	40.00	Officer	$127,164	$67,908	$195,072
MARK SHEPLER	FINANCIAL SECRETARY	40.00	Officer	$123,104	$67,908	$191,012
BRANDON LISCHNER	RECORDING SECRETARY	40.00	Officer	$123,947	$67,908	$191,855
KEITH KOPPENHAVER	TREASURER	40.00	Officer	$125,873	$67,908	$193,781
BRIAN SHOWALTER	EXECUTIVE BOARD	40.00	Officer	$47,413	$27,729	$75,142
LARRY CARDILLO	EXECUTIVE BOARD	40.00	Officer	$123,839	$67,908	$191,747
ROBERT KAHL JR	EXECUTIVE BOARD	40.00	Officer	$126,128	$67,908	$194,036
JAMIE BAKER	EXECUTIVE BOARD	40.00	Officer	$122,466	$67,908	$190,374
DARRELL NIEMENSKI	EXECUTIVE BOARD	40.00	Officer	$122,466	$67,908	$190,374
KENNETH RESTLY	EXECUTIVE BOARD	40.00	Officer	$124,805	$67,908	$192,713
WILLIAM TEITZ	EXECUTIVE BOARD	40.00	Officer	$127,058	$67,908	$194,966
BRIAN WYDICK	EXECUTIVE BOARD	40.00	Officer	$122,462	$67,908	$190,370
GARY BREIDEGAM	TRUSTEE	40.00	Officer	$122,166	$67,908	$190,074
CHARLES FREIDHOFF	TRUSTEE	40.00	Officer	$122,166	$67,908	$190,074
MICHAEL KELTY	TRUSTEE	40.00	Officer	$122,166	$67,908	$190,074
CHET BARRON	AUDITOR	40.00	Officer	$122,916	$67,908	$190,824
CLIFF CHAPPELL	AUDITOR	40.00	Officer	$116,340	$67,908	$184,248
SEAN MCMANUS	AUDITOR	40.00	Officer	$122,166	$67,908	$190,074
ROBERT WASHINGTON	GUARD	40.00	Officer	$116,100	$67,908	$184,008
ANGLEO TERRANELLA	CONDUCTOR	1.00	Officer	$480	$0	$480
CHARLES AMMERMAN	EXECUTIVE BOARD-PAST	40.00	Officer	$97,350	$54,202	$151,552
SION AKRIE	BUSINESS AGENT	40.00	Highest	$121,898	$67,908	$189,806
JASON NEWHOUSE	DISPATCHER	40.00	Highest	$123,216	$67,908	$191,124
VINCENT CORDY IV	DISPATCHER	40.00	Highest	$115,616	$67,908	$183,524
BRANDON SCHMITT	BUSINESS AGENT	40.00	Highest	$121,446	$67,908	$189,354
KEVIN TEVIS	DISPATCHER	40.00	Highest	$115,620	$67,908	$183,528

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	$13,582,596	$12,738,495	$37,031,529	$844,101
2024	$12,598,580	$12,221,962	$35,336,565	$376,618
2023	$12,265,138	$12,063,292	$34,177,560	$201,846
2022	$12,244,746	$12,100,235	$33,387,044	$144,511
2021	$13,870,137	$11,106,184	$34,455,362	$2,763,953
2020	$13,116,838	$10,416,351	$34,351,594	$2,700,487

INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL UNION 66