HOMER CITY COAL PROCESSING CORPORATION UMWA BENEFIT TRUST (EIN 311531682) - 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

1997

Legal Domicile

Phone

7243484800

Tax Period

2023-01-01 to 2023-12-31

HOMER CITY COAL PROCESSING CORPORATION UMWA BENEFIT TRUST, founded in 1997, is a micro nonprofit that reported $252 in total revenue in fiscal year 2023. Revenue fell 59% from the prior year — a significant decline worth monitoring. Expenses of $970K exceeded revenue, resulting in a 384847% operating deficit.

Mission

TO FUND POST-RETIREMENT HEALTH INSURANCE FOR ELIGIBLE UNION EMPLOYEES AND THEIR DEPENDENTS.

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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 $0

Investment Income $252

Other Revenue $0

TOTAL REVENUE $252

Expense Breakdown

Grants Paid $0

Salaries & Benefits $28,000

Fundraising Expenses $0

Other Expenses $39,218

TOTAL EXPENSES $970,066

Year-over-Year Comparison

	2023	2022	Change
Revenue	$252	$616	-0.6%
Expenses	$970,066	$402,265	+1.4%
Net Income	$-969,814	$-401,649	+1.4%

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

N/A

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

Total Directors

$28,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
WILLIAM C STEIN	TRUSTEE	36.00	Director	$14,000	$0	$14,000
ROBERT STEIN	TRUSTEE	5.00	Director	$0	$0	$0
LINDA A HUTCHKO	TRUSTEE	36.00	Director	$14,000	$0	$14,000

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	$252	$970,066	No data	$-969,814
2022	$616	$402,265	$969,814	$-401,649
2021	$278	$805,661	$1,371,463	$-805,383
2020	$31,020	$813,303	$2,207,673	$-782,283
2019	$117,256	$825,392	$3,316,000	$-708,136
2018	$120,110	$900,060	$3,692,716	$-779,950

HOMER CITY COAL PROCESSING CORPORATION UMWA BENEFIT TRUST