UNITED ASSOCIATION OF JOURNEYMEN PLUMBERS & STEAMFITTERS LOCAL UNION 440 (EIN 350585753) - 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

1903

Legal Domicile

Principal Officer

ROBERT STIENEKER

Phone

3178563771

Tax Period

2025-01-01 to 2025-12-31

UNITED ASSOCIATION OF JOURNEYMEN PLUMBERS & STEAMFITTERS LOCAL UNION 440, founded in 1903, is a mid-sized nonprofit that reported $16.0M in total revenue in fiscal year 2025. Revenue decreased 9% compared to the prior year. The organization ran a surplus of $5.5M, a strong 34% operating margin.

Mission

LABOR UNION

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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 $15,188,495

Investment Income $442,132

Other Revenue $373,868

TOTAL REVENUE $16,004,495

Expense Breakdown

Grants Paid $49,415

Salaries & Benefits $2,379,496

Fundraising Expenses $0

Other Expenses $7,921,400

TOTAL EXPENSES $10,493,972

Year-over-Year Comparison

	2025	2024	Change
Revenue	$16,004,495	$17,670,775	-0.1%
Expenses	$10,493,972	$10,114,391	+0.0%
Net Income	$5,510,523	$7,556,384	-0.3%

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

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

$1,131,805

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DONALD BOUGH	FIN'L SEC/BUS. MGR - PAST	50.00	Officer	$51,701	$32,940	$84,641
ROBERT STIENEKER	FIN'L SEC/BUS. MGR - NEW	50.00	Officer	$164,088	$79,764	$243,852
TODD CLEMENTS	TREASURER/BUS. REP. - NEW	50.00	Officer	$133,294	$73,908	$207,202
JOE GUTZWILLER	DIRECTOR OF TRAINING/NEGOTIATING COMMITTEE	48.00	Officer	$64,631	$41,920	$106,551
JOSH LEWIS	EXAMINING BOARD/BUS. REP	48.00	Officer	$44,853	$18,903	$63,756
MATTHEW STIENEKER	VICE PRESIDENT/BUS. REP	48.00	Officer	$133,294	$73,908	$207,202
TODD HENDRICKSON	EXECUTIVE BOARD	1.00	Officer	$0	$0	$0
KELLY HAMILTON	EXECUTIVE BOARD	1.00	Officer	$1,601	$0	$1,601
DEREK WESTFALL	RECORDING SECRETARY - NEW	1.00	Officer	$1,601	$0	$1,601
DON GARNER	EXAMINING BOARD	1.00	Officer	$0	$0	$0
CHARLES BARNETTE	EXECUTIVE BOARD	1.00	Officer	$1,601	$0	$1,601
JOHN KUREK	DIRECTOR OF TRAINING	1.00	Officer	$0	$0	$0
GEORGE POYNTER	EXECUTIVE BOARD	1.00	Officer	$1,601	$0	$1,601
RYAN JAGARS	FINANCE COMMITTEE	1.00	Officer	$0	$0	$0
CHRIS ARMSTRONG	EXAMINING BOARD	1.00	Officer	$0	$0	$0
ARMANDO MARTINEZ	NEGOTIATING COMMITTEE	1.00	Officer	$0	$0	$0
W CHRIS BROWN	BUSINESS REP/ NEG. COMM.	48.00	Officer	$133,294	$73,908	$207,202
JOSHUA REAGAN	PRESIDENT	1.00	Officer	$0	$0	$0
SCOTT DAVIS	FINANCE COMMITTEE	1.00	Officer	$0	$0	$0
DEREK MILLER	FINANCE COMMITTEE	1.00	Officer	$0	$0	$0
MYLES LEWELLYN	EXAMINING BOARD	1.00	Officer	$0	$0	$0
GREGORY THOMPSON JR	EXAMINING BOARD	1.00	Officer	$0	$0	$0
STEVE GIERCZAK	EXAMINING BOARD	1.00	Officer	$0	$0	$0
DYLAN ALLEN	INSIDE GUARD	1.00	Officer	$1,601	$0	$1,601
WARREN ALEXANDER	SERGEANT - AT - ARMS	1.00	Officer	$0	$0	$0
DANNY THOMPSON JR	SERGEANT - AT - ARMS	1.00	Officer	$0	$0	$0
CAROL SMITH	SERGEANT - AT - ARMS	1.00	Officer	$1,572	$0	$1,572
KERRY ESTES	NEGOTIATING COMMITTEE	1.00	Officer	$1,822	$0	$1,822
JOSEPH LEWELLYN	NEGOTIATING COMMITTEE	1.00	Officer	$0	$0	$0
MATT ESPICH	BUILDING TRUSTEE	1.00	Officer	$0	$0	$0
TONY HOGAN	BUILDING TRUSTEE	1.00	Officer	$0	$0	$0
MARC CLARK	TRAINING COORDINATOR	1.00	Officer	$0	$0	$0
DOUGLAS JACKSON	BUSINESS REPRESENTATIVE	48.00	Highest	$133,294	$73,909	$207,203
MATTHEW BADGER	ORGANIZER	48.00	Highest	$116,102	$58,634	$174,736

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	$16,004,495	$10,493,972	$33,688,885	$5,510,523
2024	$17,670,775	$10,114,391	$32,860,966	$7,556,384
2023	$11,067,385	$7,847,043	$26,209,209	$3,220,342
2022	$8,907,834	$7,278,882	$23,753,834	$1,628,952
2021	$8,930,432	$7,854,421	$23,223,402	$1,076,011
2020	$9,387,252	$6,665,497	$23,271,563	$2,721,755
2019	$7,501,959	$6,026,247	$16,860,155	$1,475,712
2018	$8,654,638	$8,493,982	$10,382,560	$160,656

UNITED ASSOCIATION OF JOURNEYMEN PLUMBERS & STEAMFITTERS LOCAL UNION 440