UNITED ASSOCIATION OF JOURNEYMEN &

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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

1916

Legal Domicile

Phone

4128228040

Tax Period

2024-01-01 to 2024-12-31

UNITED ASSOCIATION OF JOURNEYMEN &, founded in 1916, is a community nonprofit that reported $1.2M in total revenue in fiscal year 2024.

Mission

TO PROTECT THE RIGHTS OF ALL ITS MEMBERS; TO SECURE IMPROVED WAGES, HOURS AND WORKING CONDITIONS AND OTHER ECONOMIC ADVANCES THROUGH ORGANIZATION, NEGOTIATIONS AND COLLECTIVE BARGAINING.

Program Service Accomplishments

Program 1

Expenses: $268,738 Revenue: $203,194

THE MARKET RECOVERY SUBSIDY WAS USED TO MAINTAIN EMPLOYMENT LEVELS AMONG MEMBERSHIP.

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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 $1,029,417

Program Service Revenue $0

Investment Income $3,909

Other Revenue $155,137

TOTAL REVENUE $1,188,463

Expense Breakdown

Grants Paid $0

Salaries & Benefits $480,411

Fundraising Expenses $0

Program Expenses $268,738

Other Expenses $715,889

TOTAL EXPENSES $1,196,300

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,188,463	$1,161,719	+0.0%
Expenses	$1,196,300	$1,036,003	+0.2%
Net Income	$-7,837	$125,716	-1.1%

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

$176,260

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CHRISTOPHER HANSEL	BUSINESS MANAGER	3.00	Officer	$103,841	$0	$103,841
KEVIN P CRISWELL	PART YEAR BUSINESS MANAGER	40.00	Officer	$28,342	$0	$28,342
CHRISTOPHER T RENGERS	BUSINESS AGENT	3.00	Officer	$18,524	$0	$18,524
JOSHUA SMITH	EXECUTIVE BOARD	3.00	Officer	$8,792	$0	$8,792
IAN KEIB	FINANCIAL SECRETARYTREASURER	5.00	Officer	$8,390	$0	$8,390
ERIC S KOGLIN	PRESIDENT	5.00	Officer	$7,999	$0	$7,999
MICHAEL A FAZIO	RECORDING SECRETARY	3.00	Officer	$372	$0	$372
BEN COVER	EXECUTIVE BOARD	3.00	Officer	$0	$0	$0
BILL BAUMBECK Jr	EXECUTIVE BOARD	3.00	Officer	$0	$0	$0
ALLEN K FREDERICK	INSIDE GUARD	3.00	Officer	$0	$0	$0
RAYMOND SIEBER	VICE PRESIDENT	3.00	Officer	$0	$0	$0
DAVID KENNEDY	EXECUTIVE BOARD	3.00	Officer	$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	No data	No data	No data	No data
2024	$1,188,463	$1,196,300	$2,383,976	$-7,837
2023	$1,161,719	$1,036,003	$2,469,211	$125,716
2022	$1,000,655	$1,074,993	$2,420,235	$-74,338
2021	$1,153,026	$922,509	$2,568,324	$230,517
2020	$1,027,232	$839,367	$2,045,248	$187,865
2019	$1,158,363	$776,506	$1,858,173	$381,857
2018	$963,451	$897,930	$1,476,802	$65,521