LIUNA LOCAL NO 120

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1908

Legal Domicile

Principal Officer

MARTINEZ L CORPUZ

Phone

3176348551

Tax Period

2025-01-01 to 2025-12-31

LIUNA LOCAL NO 120, founded in 1908, is a community nonprofit that reported $6.0M in total revenue in fiscal year 2025. The organization ran a surplus of $2.0M, a strong 33% 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 2,427 MEMBERS.

Program 2

NEGOTIATION AND ADMINISTRATION OF COLLECTIVE BARGAINING AGREEMENTS ON BEHALF OF 2,427 MEMBERS.

Program 3

ESTABLISHING AND MAINTAINING EMPLOYEE BENEFIT PLANS FOR 2,427 MEMBERS

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $5,230,499

Investment Income $744,136

Other Revenue $4,400

TOTAL REVENUE $5,979,035

Expense Breakdown

Grants Paid $64,807

Salaries & Benefits $1,738,111

Fundraising Expenses $0

Other Expenses $2,107,729

TOTAL EXPENSES $4,004,487

Year-over-Year Comparison

	2025	2024	Change
Revenue	$5,979,035	$5,954,982	+0.0%
Expenses	$4,004,487	$4,112,072	0.0%
Net Income	$1,974,548	$1,842,910	+0.1%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

$888,652

Total Directors

$421,895

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAVID C BRICKEY	SEC-TREAS/BU	40.00	Officer	$175,746	$101,260	$277,006
MARTINEZ L CORPUZ	PRESIDENT	40.00	Officer	$123,934	$81,417	$205,351
KENDRICK COLEMAN	VICE PRESIDE	40.00	Officer	$123,876	$81,417	$205,293
WILLIAM FLETCHER	EXECUTIVE BO	40.00	Director	$122,063	$81,417	$203,480
VINCENT HOOSIER	EXECUTIVE BO	2.00	Director	$3,150	$0	$3,150
KYHUMA CASTREJON	RECORDING SE	40.00	Director	$122,340	$80,325	$202,665
DARRYL CLAY	AUDITOR	2.00	Director	$3,150	$0	$3,150
TONI HATCHER	AUDITOR	2.00	Director	$3,150	$0	$3,150
ANTJUAN JEFFERSON	AUDITOR	2.00	Director	$3,150	$0	$3,150
PAUL SHERLOCK	SGT-AT-ARMS	2.00	Director	$3,150	$0	$3,150
STEVEN MESSMER	EXECUTIVE BO	40.00	Officer	$121,694	$79,308	$201,002

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	$5,979,035	$4,004,487	$16,086,483	$1,974,548
2024	$5,954,982	$4,112,072	$16,716,202	$1,842,910
2023	$5,533,847	$3,565,877	$14,781,233	$1,967,970
2022	$4,776,457	$3,481,480	$11,704,070	$1,294,977
2021	$3,819,605	$3,154,625	$9,005,447	$664,980
2020	$3,944,553	$2,893,971	$8,339,170	$1,050,582