LIUNA LOCAL NO 274

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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

1937

Legal Domicile

Principal Officer

JIM L TERRY

Phone

7657424876

Tax Period

2025-01-01 to 2025-12-31

LIUNA LOCAL NO 274, founded in 1937, is a community nonprofit that reported $2.9M in total revenue in fiscal year 2025. The organization ran a surplus of $1.4M, a strong 46% 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 OVER 1,000 MEMBERS

Program 2

NEGOTIATION AND ADMINISTRATION OF COLLECTIVE BARGAINING AGREEMENTS ON BEHALF OF OVER 1,000 MEMBERS

Program 3

ESTABLISHING AND MAINTAINING EMPLOYEE BENEFIT PLANS FOR OVER 1,000 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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $2,689,457

Investment Income $243,226

Other Revenue $6,593

TOTAL REVENUE $2,939,276

Expense Breakdown

Grants Paid $18,742

Salaries & Benefits $1,091,262

Fundraising Expenses $0

Other Expenses $443,072

TOTAL EXPENSES $1,577,722

Year-over-Year Comparison

	2025	2024	Change
Revenue	$2,939,276	$2,945,521	0.0%
Expenses	$1,577,722	$1,529,120	+0.0%
Net Income	$1,361,554	$1,416,401	0.0%

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

$680,654

Total Directors

$168,149

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JIM L TERRY	SEC-TREAS/BU	40.00	Officer	$190,850	$108,416	$299,266
KEVIN MITCHELL	PRESIDENT	40.00	Officer	$129,991	$84,680	$214,671
TERRY COOKSEY	VICE PRESIDE	2.00	Officer	$1,100	$0	$1,100
RICKY WILLIAMS	RECORDING SE	40.00	Officer	$94,700	$70,917	$165,617
CRAIG E ALLISON	EXECUTIVE BO	2.00	Director	$93,500	$70,449	$163,949
JASON HUMBERS	EXECUTIVE BO	2.00	Director	$1,100	$0	$1,100
SHAUN RAMSEY	EXECUTIVE BO	2.00	Director	$1,100	$0	$1,100
LUIS OROZCO	SGT-AT-ARMS	2.00	Director	$500	$0	$500
WILLIAM WESNER	AUDITOR	2.00	Director	$500	$0	$500
MICHAEL TARBOX	AUDITOR	2.00	Director	$500	$0	$500
JAMES O'CONNOR	AUDITOR	2.00	Director	$500	$0	$500

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	$2,939,276	$1,577,722	$7,453,051	$1,361,554
2024	$2,945,521	$1,529,120	$6,091,286	$1,416,401
2023	$2,698,922	$1,339,962	$4,671,724	$1,358,960
2022	$1,645,156	$1,183,126	$3,312,838	$462,030
2021	$1,634,532	$1,150,260	$2,850,672	$484,272
2020	$1,526,877	$1,120,823	$2,366,910	$406,054