LABOR MANAGEMENT COOPERATION TRUST OF THE OPERATING ENGINEERS LOCAL 139 (EIN 364656562) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

2009

Legal Domicile

Principal Officer

STEVE BUFFALO

Phone

2625499190

Tax Period

2024-06-01 to 2025-05-31

LABOR MANAGEMENT COOPERATION TRUST OF THE OPERATING ENGINEERS LOCAL 139, founded in 2009, is a micro nonprofit in the Employment sector that reported $78K in total revenue in fiscal year 2024. Revenue grew 13% year-over-year, indicating healthy expansion. Net assets of $1.2M represent 190 months of operating reserves.

Mission

To assist workers and employers in solving problems of mutual concern not susceptible to resolution within the collective bargaining process, to improve the employment opportunities for employees, to expand the market for the construction industry, to improve communications between labor and management, and to provide workers and employers with opportunities to explore joint approaches to organization and effectiveness.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $62,212

Investment Income $15,664

Other Revenue $0

TOTAL REVENUE $77,876

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $35,171

TOTAL EXPENSES $84,906

Year-over-Year Comparison

	2024	2023	Change
Revenue	$77,876	$69,034	+0.1%
Expenses	$84,906	$39,325	+1.2%
Net Income	$-7,030	$29,709	-1.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAN SPERBERG	TRUSTEE	2.00	Director	$0	$0	$0
STEVE BUFFALO	TRUSTEE	2.00	Director	$0	$0	$0
MIKE TESTOLIN	TRUSTEE	2.00	Director	$0	$0	$0
RUTH HACKNEY	TRUSTEE	2.00	Director	$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	$77,876	$84,906	$1,237,635	$-7,030
2024	$69,034	$39,325	$1,192,423	$29,709
2023	$71,864	$44,397	$1,082,508	$27,467
2022	$64,865	$42,753	$1,061,151	$22,112
2021	$66,381	$62,743	$1,081,361	$3,638
2020	$72,708	$42,136	$1,021,935	$30,572
2019	$69,545	$38,854	$961,412	$30,691

LABOR MANAGEMENT COOPERATION TRUST OF THE OPERATING ENGINEERS LOCAL 139