United SteelworkersLcoal 7234

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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

1924

Legal Domicile

Principal Officer

Julio Batres

Phone

2196883442

Tax Period

2025-01-01 to 2025-12-31

United SteelworkersLcoal 7234, founded in 1924, is a small nonprofit that reported $451K in total revenue in fiscal year 2025. Revenue decreased 8% compared to the prior year. Expenses of $391K left a modest 13% surplus.

Mission

THE MISSION STATEMENT OF THE ORGANIZATION INCLUDES, BUT IS NOT LIMITED TO, ON BEHALF OF ITS MEMBERS COLLECTIVE BARGAINING, GRIEVANCE PROCEDURE, ARBITRATION STRIKE BENEFITS, EDUCATION, AND TO IMPROVE THE WORKING CONDITIONS OF IT MEMBERS.

Program Service Accomplishments

Program 1

THE LOCAL UNION CONTINUES IN AN ONGOING EFFORT TO DEFEND AND ENORCE THE NEGOTIATED COLLECTIVE BARGAINING AGREEMENT FOR OUR MEMBERS WAGES, BENEFITS AND WORKING CONDITIONS. THE MEMBERS DUES, RELATED...

THE LOCAL UNION CONTINUES IN AN ONGOING EFFORT TO DEFEND AND ENORCE THE NEGOTIATED COLLECTIVE BARGAINING AGREEMENT FOR OUR MEMBERS WAGES, BENEFITS AND WORKING CONDITIONS. THE MEMBERS DUES, RELATED INCOME AND EXPENSES ARE USED TO CARRY OUT THESE ACTIVITIES. THE LOCAL UNION IS CONTINUALLY STRIVING TO MAINTAIN OR ACCOMPLISH IMPROVEMENTS FOR OUR MEMBERS.

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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 $349,575

Investment Income $8,101

Other Revenue $93,052

TOTAL REVENUE $450,728

Expense Breakdown

Grants Paid $2,001

Salaries & Benefits $244,168

Fundraising Expenses $0

Other Expenses $144,799

TOTAL EXPENSES $390,968

Year-over-Year Comparison

	2025	2024	Change
Revenue	$450,728	$488,736	-0.1%
Expenses	$390,968	$434,908	-0.1%
Net Income	$59,760	$53,828	+0.1%

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

$120,010

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Julio Batres	President	040.00	Officer	$69,068	$0	$69,068
Sandra Mendoza	Financial Secretary	012.00	Officer	$14,165	$0	$14,165
Chanel White	Recording Secretary	001.00	Officer	$12,328	$0	$12,328
Virginia Davis	Treasurer	010.00	Officer	$12,272	$0	$12,272
Anthony Person	Vice President	005.00	Officer	$7,244	$0	$7,244
Barba Cornelio	Trustee	001.00	Officer	$2,808	$0	$2,808
Amber White	Trustee	001.00	Officer	$1,677	$0	$1,677
Bill Cook	Trustee	001.00	Officer	$448	$0	$448
Kendall Baskin	Outside Guard	001.00	Officer	$0	$0	$0
Raymond Sanders	Inside Guard	001.00	Officer	$0	$0	$0

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	$450,728	$390,968	$429,608	$59,760
2024	$488,736	$434,908	$369,848	$53,828
2023	$370,483	$462,965	$316,020	$-92,482
2022	$368,314	$355,090	$426,020	$13,224
2021	$249,913	$203,482	$412,796	$46,431