LABORERS INTERNATIONAL UNION OF NORTH AMERICA LOCAL 152 (EIN 361265057) - 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

1927

Legal Domicile

Principal Officer

MICHAEL LAZZARETTO

Phone

8474321633

Tax Period

2024-07-01 to 2025-06-30

LABORERS INTERNATIONAL UNION OF NORTH AMERICA LOCAL 152, founded in 1927, is a community nonprofit that reported $1.8M in total revenue in fiscal year 2018. Expenses of $1.7M left a modest 4% surplus.

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 (2024)

Revenue Breakdown

Contributions & Grants $100,000

Program Service Revenue $1,915,307

Investment Income $48,914

Other Revenue $9,922

TOTAL REVENUE $2,074,143

Expense Breakdown

Grants Paid $19,085

Salaries & Benefits $1,261,788

Fundraising Expenses $0

Other Expenses $584,415

TOTAL EXPENSES $1,871,288

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,074,143	$1,968,190	+0.1%
Expenses	$1,871,288	$1,860,114	+0.0%
Net Income	$202,855	$108,076	+0.9%

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

$759,536

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHAEL LAZZARETTO	BUSINESS MANAGER/PRESIDENT	40.00	Officer	$195,064	$125,211	$320,275
STEVE CLARK	VICE PRESIDENT/BA	40.00	Officer	$152,633	$113,588	$266,221
DUANE SANTORO	SECRETARY TREASURER/BA	40.00	Officer	$79,963	$69,077	$149,040
JOHN MARTINEZ	RECORDING SECRETARY	1.00	Officer	$5,600	$0	$5,600
JOSEPH TOMS	EXECUTIVE BOARD	1.00	Officer	$2,400	$0	$2,400
ISMAEL MASCORRO	EXECUTIVE BOARD	1.00	Officer	$2,400	$0	$2,400
PALMER JOHNSON	EXECUTIVE BOARD	1.00	Officer	$2,400	$0	$2,400
MICHAEL WARD	AUDITOR	1.00	Officer	$2,400	$0	$2,400
EDUARDO FAJARDO	AUDITOR	1.00	Officer	$0	$0	$0
ISMAEL OCASIO	AUDITOR	1.00	Officer	$1,600	$0	$1,600
GABRIEL ENRIQUEZ	SERGEANT AT ARMS	1.00	Officer	$4,800	$0	$4,800
MARK OBERG	AUDITOR - PAST	1.00	Officer	$2,400	$0	$2,400
RAUL PEREZ	BUSINESS AGENT	40.00	Highest	$109,996	$102,432	$212,428

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	$2,074,143	$1,871,288	$2,138,177	$202,855
2024	$1,968,190	$1,860,114	$1,905,136	$108,076
2023	$1,910,317	$1,806,841	$1,758,326	$103,476
2022	$1,952,545	$1,748,603	$1,648,401	$203,942
2021	$1,601,456	$1,674,925	$1,715,762	$-73,469
2020	$1,788,831	$1,819,916	$1,571,406	$-31,085
2019	$1,758,966	$1,681,234	$1,583,228	$77,732

LABORERS INTERNATIONAL UNION OF NORTH AMERICA LOCAL 152