INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS LU 2359

EIN: 310834663

CHILLICOTHE, OH

Total Revenue
$209,153
Total Expenses
$209,838
Total Assets
$215,143
Net Assets
$205,104
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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
1974
Legal Domicile
OH
Principal Officer
EVERETT WAUGH
Phone
7402531257
Tax Period
2024-07-01 to 2025-06-30

INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS LU 2359, founded in 1974, is a small nonprofit that reported $209K in total revenue in fiscal year 2024.

Mission

ELECTRICAL WORKERS LOCAL 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%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0
Program Service Revenue $197,292
Investment Income $11,861
Other Revenue $0
TOTAL REVENUE $209,153

Expense Breakdown

Grants Paid $0
Salaries & Benefits $54,151
Fundraising Expenses $0
Other Expenses $155,687
TOTAL EXPENSES $209,838

Year-over-Year Comparison

2024 2023 Change
Revenue $209,153 N/A N/A
Expenses $209,838 N/A N/A
Net Income $-685 N/A N/A
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

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Governance

Voting Members
5
Independent Members
5
Employees
5
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
5
$49,954
Total Directors
0
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
EVERETT WAUGH PRESIDENT 12.00
Officer
$24,511 $0 $24,511
JAMES GRAF FINANCIAL SE 5.00
Officer
$4,970 $0 $4,970
SHANNON PACINO RECORDING SE 5.00
Officer
$6,420 $0 $6,420
NICHOLAS WURZBACH VICE PRESIDE 5.00
Officer
$8,521 $0 $8,521
WESLEY YORS TREASURER 5.00
Officer
$5,532 $0 $5,532
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 $209,153 $209,838 $215,143 $-685
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