INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL NO 399 (EIN 361265730) - 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

1909

Legal Domicile

Principal Officer

MR PATRICK KELLY

Phone

3123729870

Tax Period

2024-07-01 to 2025-06-30

INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL NO 399, founded in 1909, is a mid-sized nonprofit that reported $14.0M in total revenue in fiscal year 2024. Expenses of $12.0M left a modest 14% surplus.

Mission

TO REPRESENT ITS MEMBERS IN MATTERS RELATING TO COLLECTIVE BARGAINING AGREEMENTS, ARBITRATION, ORGANIZATION, AND NEGOTIATIONS.

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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 $397,550

Program Service Revenue $11,657,827

Investment Income $221,106

Other Revenue $1,675,138

TOTAL REVENUE $13,951,621

Expense Breakdown

Grants Paid $142,174

Salaries & Benefits $5,792,157

Fundraising Expenses $0

Other Expenses $5,509,132

TOTAL EXPENSES $11,953,066

Year-over-Year Comparison

	2024	2023	Change
Revenue	$13,951,621	$13,246,184	+0.1%
Expenses	$11,953,066	$12,131,189	0.0%
Net Income	$1,998,555	$1,114,995	+0.8%

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

$1,520,283

Total Directors

$1,290,302

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PATRICK KELLY	PRESIDENT/BUSINESS MANAGER	40.00	Officer Director	$206,557	$58,069	$264,626
LLOYD OSBORNE	VICE PRES./BUSINESS AGENT	40.00	Officer Director	$188,591	$57,872	$246,463
ROGER MCGINTY	FIN. SECRETARY/BUSINESS AG	40.00	Officer Director	$197,024	$58,069	$255,093
JOHN HICKEY	TREASURER/BUSINESS AG	40.00	Officer Director	$175,907	$58,343	$234,250
VINCE WINTERS	REC. SECRETARY/BUSINESS AG	40.00	Officer Director	$193,257	$58,069	$251,326
KEVIN NOLAN	EXECUTIVE BOARD	5.00	Officer Director	$9,600	$36	$9,636
EDWARD HENZL	EXECUTIVE BOARD	5.00	Officer Director	$9,600	$36	$9,636
MARIO GUERRERO	EXECUTIVE BOARD	5.00	Officer Director	$9,600	$36	$9,636
SAUDEEQ HIBBLER	EXECUTIVE BOARD	5.00	Officer Director	$9,600	$36	$9,636
TONY MOORE	AUDITOR	0.50	Officer	$800	$36	$836
ANTONIE ANDERSON	AUDITOR	0.50	Officer	$800	$36	$836
ADELMO MARCHIORI	AUDITOR/BUSINESS AGENT	40.00	Officer	$164,122	$56,807	$220,929
BARBARA HICKEY	TRUSTEE	0.50	Officer	$800	$36	$836
ANGELO SACCAMENO	TRUSTEE	0.50	Officer	$800	$36	$836
EARL GOTTMAN	TRUSTEE	0.50	Officer	$800	$36	$836
DANIEL OROURKE	CONDUCTOR	0.50	Officer	$2,400	$36	$2,436
MICHAEL KENZINGER	GUARD	0.50	Officer	$2,400	$36	$2,436
VALERIE COLVETT	BUSINESS AGENT	40.00	Highest	$187,282	$36,144	$223,426
JOHN OCONNOR	ORGANIZER	40.00	Highest	$175,256	$57,181	$232,437
PETER MCNAMARA	STAFF ATTORNEY	40.00	Highest	$172,887	$57,082	$229,969
JOHN HANLEY	LEGISLATIVE DIRECTOR	40.00	Highest	$175,022	$57,181	$232,203
PATRICK OGORMAN	BUSINESS AGENT	40.00	Highest	$160,882	$57,542	$218,424

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	$13,951,621	$11,953,066	$24,576,668	$1,998,555
2024	No data	No data	No data	No data
2023	$11,685,009	$11,108,121	$21,675,311	$576,888
2022	$10,542,625	$10,012,166	$20,826,098	$530,459
2021	$9,806,691	$9,209,794	$20,270,806	$596,897
2020	$10,467,936	$9,279,057	$19,653,890	$1,188,879
2019	$9,949,237	$9,221,923	$18,372,373	$727,314

INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL NO 399