LIQUOR AND ALLIED WORKERS UNION LOCAL NO 3 (EIN 364044987) - 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

1995

Legal Domicile

Principal Officer

PATRICK DUFF

Phone

3122434300

Tax Period

2024-01-01 to 2024-12-31

LIQUOR AND ALLIED WORKERS UNION LOCAL NO 3, founded in 1995, is a community nonprofit in the Employment sector that reported $1.5M in total revenue in fiscal year 2018. Revenue decreased 7% compared to the prior year. Expenses of $1.3M left a modest 14% surplus.

Mission

THE PRIMARY EXEMPT PURPOSE IS TO REPRESENT INDIVIDUALS,SUBSTANTIALLY ALL OF WHOM ARE IN THE LIQUOR INDUSTRY, AND TO ORGANIZE WORKERS FOR THE ECONOMIC, MORAL AND SOCIAL ADVANCEMENT OF THEIR CONDITION AND STATUS

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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 $2,048,139

Investment Income $117,284

Other Revenue $44,110

TOTAL REVENUE $2,209,533

Expense Breakdown

Grants Paid $32,141

Salaries & Benefits $1,281,193

Fundraising Expenses $0

Other Expenses $436,135

TOTAL EXPENSES $1,765,814

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,209,533	$2,028,452	+0.1%
Expenses	$1,765,814	$1,456,526	+0.2%
Net Income	$443,719	$571,926	-0.2%

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

$818,395

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PATRICK DUFF	FORMER PRESIDENT	40.00	Officer	$231,234	$28,916	$260,150
PATRICK G DUFF JR	PRESIDENT	40.00	Officer	$320,556	$49,694	$370,250
JAMES H DUFF	REC SECRETARY	40.00	Officer	$111,382	$22,427	$133,809
TIMOTHY CARR	EXECUTIVE BOARD	5.00	Officer	$9,000	$821	$9,821
CHARLES WELCH	VICE PRESIDENT	20.00	Officer	$37,600	$1,765	$39,365
JOHN FRANKIAN	EXECUTIVE BOARD	2.00	Officer	$2,500	$0	$2,500
JAMES CARDEN	EXECUTIVE BOARD	2.00	Officer	$2,500	$0	$2,500
RON NEHRKE	BUSINESS AGENT	40.00	Highest	$128,910	$37,884	$166,794

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
2024	$2,209,533	$1,765,814	$5,979,992	$443,719
2023	$2,028,452	$1,456,526	$5,543,254	$571,926
2022	$1,694,157	$1,368,779	$5,005,106	$325,378
2021	$1,512,147	$1,292,047	$4,698,166	$220,100
2020	$1,460,243	$1,305,785	$4,491,896	$154,458
2019	$1,658,703	$1,343,608	$4,360,745	$315,095
2018	$1,460,004	$1,253,001	$3,962,107	$207,003

LIQUOR AND ALLIED WORKERS UNION LOCAL NO 3