LIUNA Local No 81

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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

1918

Legal Domicile

Principal Officer

Corey Campbell

Phone

2194628165

Tax Period

2024-01-01 to 2024-12-31

LIUNA Local No 81, founded in 1918, is a community nonprofit that reported $4.5M in total revenue in fiscal year 2024. The organization ran a surplus of $1.3M, a strong 30% operating margin.

Mission

The promotion or establishment of appropriate wages, fringe benefits, training, hours of employment and working conditions for members.

Program Service Accomplishments

Program 1

Promotion and protection of the trade jurisdiction on behalf of members.

Program 2

Negotiation and administration of collective bargaining agreements on behalf of members.

Program 3

Establishing and maintaining employee benefit plans for members.

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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 $4,208,203

Program Service Revenue $0

Investment Income $209,058

Other Revenue $53,225

TOTAL REVENUE $4,470,486

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,827,358

Fundraising Expenses $0

Other Expenses $1,259,874

TOTAL EXPENSES $3,149,443

Year-over-Year Comparison

	2024	2023	Change
Revenue	$4,470,486	$4,271,182	+0.0%
Expenses	$3,149,443	$3,121,489	+0.0%
Net Income	$1,321,043	$1,149,693	+0.1%

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

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

$1,066,963

Total Directors

$359,982

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Gordon Bruce	Executive Board	2.00	Director	$10,517	$3,951	$14,468
Cornelius Nichols	Executive Board	2.00	Director	$9,917	$3,951	$13,868
Joshua Doom	Executive Board	40.00	Director	$196,652	$119,690	$316,342
Jason S Hershman	Auditor	2.00	Director	$3,826	$0	$3,826
Ieesha Hearne	Auditor	2.00	Director	$3,826	$0	$3,826
Matthew McCulloch	Auditor	2.00	Director	$3,826	$0	$3,826
Rolando Ruiz	Sgt-At-Arms	2.00	Director	$3,826	$0	$3,826
Corey M Campbell	President/Business Mgr	40.00	Officer	$227,099	$133,671	$360,770
Ronald C Dillingham	Secretary-Treasurer	40.00	Officer	$201,344	$121,595	$322,939
Ramon Mendoza	Vice President	40.00	Officer	$196,886	$121,595	$318,481
Michael McGlothin	Recording Secretary	2.00	Officer	$11,039	$3,951	$14,990
Michael Campbell	Past President	40.00	Officer	$30,621	$19,162	$49,783
Virginia Geraci	Bookkeeper	40.00	Highest	$138,217	$68,711	$206,928

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	$4,470,486	$3,149,443	$8,544,617	$1,321,043
2023	$4,271,182	$3,121,489	$7,222,276	$1,149,693
2022	$3,806,526	$2,810,371	$6,072,239	$996,155
2021	$3,296,247	$2,524,743	$5,075,580	$771,504
2020	$2,733,635	$2,500,939	$4,304,872	$232,696