UNITED BROTHERHOOD OF CARPENTERS & JOINERS LOCAL 790 (EIN 361757873) - 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

1901

Legal Domicile

Principal Officer

PHILLIP MANNO

Phone

8156261533

Tax Period

2024-07-01 to 2025-06-30

UNITED BROTHERHOOD OF CARPENTERS & JOINERS LOCAL 790, founded in 1901, is a small nonprofit that reported $346K in total revenue in fiscal year 2024. Revenue grew 10% year-over-year, indicating healthy expansion. Expenses of $298K left a modest 14% 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 $0

Program Service Revenue $312,137

Investment Income $28,111

Other Revenue $5,835

TOTAL REVENUE $346,083

Expense Breakdown

Grants Paid $3,256

Salaries & Benefits $107,982

Fundraising Expenses $0

Other Expenses $179,570

TOTAL EXPENSES $298,208

Year-over-Year Comparison

	2024	2023	Change
Revenue	$346,083	$313,379	+0.1%
Expenses	$298,208	$294,006	+0.0%
Net Income	$47,875	$19,373	+1.5%

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

$19,350

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CRAIG KOBLER	PRESIDENT - PAST	1.00	Officer	$1,050	$0	$1,050
JEFF MEUSEL	VICE PRESIDENT - PAST	1.00	Officer	$900	$0	$900
DAVID DEVINE	RECORDING SECRETARY - PAST	1.00	Officer	$900	$0	$900
TIMOTHY ENGELKES	TREASURER	1.00	Officer	$1,800	$0	$1,800
ANTHONY ROMANO	WARDEN	1.00	Officer	$1,800	$0	$1,800
PHILLIP MANNO	TRUSTEE - PAST	1.00	Officer	$0	$0	$0
KEVIN CANNON	TRUSTEE	1.00	Officer	$1,800	$0	$1,800
JEREMY RAYHORN	TRUSTEE	1.00	Officer	$2,100	$0	$2,100
LEONARD SAUNDERS JR	FINANCIAL SECRETARY - PAST	4.00	Officer	$1,050	$0	$1,050
AARON GOMER	CONDUCTOR	1.00	Officer	$1,650	$0	$1,650
JEREMY GENZ	PRESIDENT - NEW	1.00	Officer	$1,200	$0	$1,200
ESPEN LONG	VICE PRESIDENT - NEW	1.00	Officer	$900	$0	$900
MATTHEW BECKER	RECORDING SECRETARY - NEW	1.00	Officer	$1,200	$0	$1,200
PHILLIP MANNO	FINANCIAL SECRETARY - NEW	4.00	Officer	$2,100	$0	$2,100
BRYANT LILLY	TRUSTEE - NEW	1.00	Officer	$900	$0	$900

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	$346,083	$298,208	$835,402	$47,875
2024	$313,379	$294,006	$786,378	$19,373
2023	$277,699	$281,343	$766,970	$-3,644
2022	$244,524	$276,965	$770,627	$-32,441
2021	$234,294	$264,345	$803,160	$-30,051
2020	$274,385	$253,873	$833,175	$20,512
2019	$243,907	$277,074	$812,452	$-33,167

UNITED BROTHERHOOD OF CARPENTERS & JOINERS LOCAL 790