UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPEFITTER (EIN 314383771) - 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

1942

Legal Domicile

Principal Officer

JEFF WHITE

Phone

7403737965

Tax Period

2023-01-01 to 2023-12-31

UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPEFITTER, founded in 1942, is a community nonprofit that reported $1.6M in total revenue in fiscal year 2023. Revenue grew 10% year-over-year, indicating healthy expansion.

Mission

LOCAL UNION 168 AFL-CIO IS ORGANIZED TO PROTECT, PROMOTE, AND TRAIN PIPE TRADESMEN.

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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 $1,566,296

Investment Income $20,116

Other Revenue $774

TOTAL REVENUE $1,587,186

Expense Breakdown

Grants Paid $0

Salaries & Benefits $542,679

Fundraising Expenses $0

Other Expenses $1,027,106

TOTAL EXPENSES $1,569,785

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,587,186	$1,443,751	+0.1%
Expenses	$1,569,785	$1,478,205	+0.1%
Net Income	$17,401	$-34,454	-1.5%

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

486

Independent Members

486

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

$127,579

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RYAN WESTBROOK	PRESIDENT	10.00	Officer	$0	$0	$0
JEFFREY A WHITE	BUSINESS MANAGER/FIN SEC	40.00	Officer	$121,049	$0	$121,049
STEVEN BOYER	RECORDING SECRETARY	4.00	Officer	$0	$0	$0
ANTHONY BROOKER	EXECUTIVE BOARD	1.00	Officer	$0	$0	$0
ERIC FOUSS	VICE PRESIDENT	4.00	Officer	$2,973	$0	$2,973
PHIL LUDWIG	EXECUTIVE BOARD	1.00	Officer	$0	$0	$0
BRAD WEST	EXECUTIVE BOARD	1.00	Officer	$1,000	$0	$1,000
GEORGE DAY	EXAMINING BOARD	0.50	Officer	$557	$0	$557
JOSHUA GRAHAME	FINANCE COMMITTEE	1.00	Officer	$0	$0	$0
JIM WILSON	FINANCE COMMITTEE	1.00	Officer	$0	$0	$0
RYAN ENOCHS	FINANCE COMMITTEE	1.00	Officer	$0	$0	$0
JEREMY DYE	EXAMINING BOARD	0.50	Officer	$0	$0	$0
KELBY BROWN	EXECUTIVE BOARD	1.00	Officer	$0	$0	$0
ED HEISS	EXAMINING BOARD	0.50	Officer	$0	$0	$0
JEFFREY D SMITH	EXAMINING BOARD	0.50	Officer	$0	$0	$0
DANIEL MASON	INSIDE GUARD	0.50	Officer	$0	$0	$0
CARL SLEVIN	EXAMINING BOARD	0.50	Officer	$2,000	$0	$2,000

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
2024	No data	No data	No data	No data
2023	$1,587,186	$1,569,785	$2,253,561	$17,401
2022	$1,443,751	$1,478,205	$1,986,428	$-34,454
2021	$1,847,509	$1,557,608	$2,239,739	$289,901
2020	$1,718,098	$1,549,331	$1,841,388	$168,767

UNITED ASSOCIATION OF JOURNEYMEN & APPRENTICES OF THE PLUMBING & PIPEFITTER