LIUNA Local No 204

🔒

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

1935

Legal Domicile

Principal Officer

Joe Bolk

Phone

8122320989

Tax Period

2025-01-01 to 2025-12-31

LIUNA Local No 204, founded in 1935, is a community nonprofit that reported $1.9M in total revenue in fiscal year 2025. Revenue grew 19% year-over-year, indicating healthy expansion. The organization ran a surplus of $627K, 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 members.

Program 2

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

Program 3

Establishing and maintaining employee benefit plans for 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 $1,757,087

Program Service Revenue $0

Investment Income $104,982

Other Revenue $52,552

TOTAL REVENUE $1,914,621

Expense Breakdown

Grants Paid $0

Salaries & Benefits $775,654

Fundraising Expenses $0

Other Expenses $481,297

TOTAL EXPENSES $1,287,997

Year-over-Year Comparison

	2025	2024	Change
Revenue	$1,914,621	$1,610,393	+0.2%
Expenses	$1,287,997	$1,189,040	+0.1%
Net Income	$626,624	$421,353	+0.5%

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

$439,191

Total Directors

$194,370

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Samuel Cooper	Sgt-At-Arms	2.00	Director	$2,600	$0	$2,600
Ricky Smith	Executive Board	2.00	Director	$8,662	$0	$8,662
Doug Drake	Executive Board	40.00	Director	$104,918	$67,660	$172,578
David B Hunter Jr	Executive Board	2.00	Director	$2,730	$0	$2,730
Kenneth Scott	Auditor	2.00	Director	$2,600	$0	$2,600
Dakota Short	Auditor	2.00	Director	$2,600	$0	$2,600
Kevin Frazier	Auditor	2.00	Director	$2,600	$0	$2,600
Trent Short	President	40.00	Officer	$131,184	$75,237	$206,421
Jerry J Bolk	Secretary-Treasurer/Bus Mg	40.00	Officer	$147,288	$80,022	$227,310
John P Martin	Vice President	2.00	Officer	$2,730	$0	$2,730
Jeffrey M Smith	Recording Secretary	2.00	Officer	$2,730	$0	$2,730

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	$1,914,621	$1,287,997	$3,844,782	$626,624
2024	No data	No data	No data	No data
2023	$1,507,708	$1,221,734	$2,792,503	$285,974
2022	$1,297,808	$1,110,793	$2,508,622	$187,015
2021	$1,155,575	$1,047,480	$2,321,543	$108,095
2020	$1,067,119	$1,015,742	$2,213,981	$51,377