LOCAL UNION NO 103 INTERNATIONAL UNION OF OPERATING ENGINEERS (EIN 350416010) - 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

1959

Legal Domicile

Principal Officer

STEPHEN T SCOTT

Phone

2607472190

Tax Period

2024-07-01 to 2025-06-30

LOCAL UNION NO 103 INTERNATIONAL UNION OF OPERATING ENGINEERS, founded in 1959, is a mid-sized nonprofit that reported $10.4M in total revenue in fiscal year 2024. Expenses of $9.4M left a modest 10% surplus.

Mission

TO PROVIDE HIRING HALL AND REPRESENTATIONAL SERVICES TO OUR MEMBERS, HEAVY EQUIPMENT OPERATORS.

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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 $0

Program Service Revenue $9,736,898

Investment Income $651,805

Other Revenue $57,444

TOTAL REVENUE $10,446,147

Expense Breakdown

Grants Paid $137,413

Salaries & Benefits $2,975,348

Fundraising Expenses $0

Other Expenses $6,243,358

TOTAL EXPENSES $9,356,119

Year-over-Year Comparison

	2024	2023	Change
Revenue	$10,446,147	$10,744,250	0.0%
Expenses	$9,356,119	$7,624,014	+0.2%
Net Income	$1,090,028	$3,120,236	-0.7%

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

$954,885

Total Directors

$954,885

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
STEPHEN T SCOTT	PRESIDENT	45.00	Officer Director	$143,333	$62,428	$205,761
JAMES WADE SPARKS	VICE PRESIDENT	45.00	Officer Director	$124,808	$62,428	$187,236
MICHAEL JACKSON	RECORDING SECRETARY	45.00	Officer Director	$124,901	$62,428	$187,329
CORY LODGE	FINANCIAL SECRETARY	45.00	Officer Director	$124,850	$62,428	$187,278
GARY HAYDEN	TREASURER	45.00	Officer Director	$124,853	$62,428	$187,281
TIMOTHY J CARTER	CONDUCTOR	0.50	Director	$0	$0	$0
RICKY H COLLINS JR	CONDUCTOR	0.50	Director	$0	$0	$0
BRIAN D RUNION	GUARD	0.50	Director	$0	$0	$0
MICHAEL T BANKS	TRUSTEE	0.50	Director	$0	$0	$0
MICHAEL R CRAFT	TRUSTEE	0.50	Director	$0	$0	$0
LEMONT JOHNSON	TRUSTEE	0.50	Director	$0	$0	$0
STEPHEN L CHRISTLIEB	AUDITOR	0.50	Director	$0	$0	$0
TOBY J RONK	AUDITOR	0.50	Director	$0	$0	$0
BRIAN K SCOTT	AUDITOR	0.50	Director	$0	$0	$0
JASON CAUSBIE	AGENT	45.00	Highest	$121,408	$62,428	$183,836
DONALD HOLDER	AGENT	45.00	Highest	$121,381	$62,428	$183,809
DONALD MALSTON JR	AGENT	45.00	Highest	$121,414	$62,428	$183,842
ZACHARY MORRIS	AGENT	45.00	Highest	$121,417	$62,428	$183,845
CRAIG TYLER	AGENT	45.00	Highest	$122,439	$62,428	$184,867

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	$10,446,147	$9,356,119	$20,128,373	$1,090,028
2024	$10,744,250	$7,624,014	$19,038,545	$3,120,236
2023	$9,610,371	$7,263,938	$15,926,309	$2,346,433
2022	$7,887,114	$6,058,518	$13,504,626	$1,828,596
2021	$6,993,529	$5,714,748	$11,676,030	$1,278,781
2020	$6,884,402	$5,366,036	$10,397,249	$1,518,366
2019	$5,993,025	$4,832,090	$8,848,531	$1,160,935

LOCAL UNION NO 103 INTERNATIONAL UNION OF OPERATING ENGINEERS