LABORERS INTERNATIONAL UNION OF NORTH AMERICA LOCAL #159 (EIN 370347480) - 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

1934

Legal Domicile

Principal Officer

MATTHEW DIAL

Phone

2174223078

Tax Period

2024-10-01 to 2025-09-30

LABORERS INTERNATIONAL UNION OF NORTH AMERICA LOCAL #159, founded in 1934, is a community nonprofit that reported $1.5M in total revenue in fiscal year 2024. Revenue surged 41% from the prior year, signaling strong growth momentum. The organization ran a surplus of $522K, a strong 34% operating margin.

Mission

OPERATION OF LOCAL UNION

🔒

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 $670

Program Service Revenue $1,509,619

Investment Income $11,080

Other Revenue $14,299

TOTAL REVENUE $1,535,668

Expense Breakdown

Grants Paid $18,989

Salaries & Benefits $578,955

Fundraising Expenses $0

Other Expenses $393,710

TOTAL EXPENSES $1,014,050

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,535,668	$1,087,024	+0.4%
Expenses	$1,014,050	$942,735	+0.1%
Net Income	$521,618	$144,289	+2.6%

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

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

$352,309

Total Directors

$355,009

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOSH MCELRAVEY	BUSINESS MANAGER	40.00	Officer Director	$97,287	$89,545	$186,832
JOE RILEY	PRESIDENT	40.00	Officer Director	$550	$0	$550
MATT DIAL	SECRETARY TREASURER	40.00	Officer Director	$79,658	$85,269	$164,927
JACOB MANN	VP	1.00	Director	$400	$0	$400
DANNY PAYTON- PAST	EX BOARD	1.00	Director	$550	$0	$550
CODY CAMP	EX BOARD	1.00	Director	$550	$0	$550
CHRISTY WAFFORD	RECORDING SEC.	1.00	Director	$600	$0	$600
BRIAN MILLER	EX BOARD	1.00	Director	$600	$0	$600

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	$1,535,668	$1,014,050	$1,645,767	$521,618
2024	$1,087,024	$942,735	$1,124,966	$144,289
2023	$1,141,986	$1,017,955	$980,678	$124,031
2022	$973,710	$999,999	$863,299	$-26,289
2021	$896,484	$918,071	$888,233	$-21,587
2020	$1,014,476	$957,465	$910,623	$57,011
2019	$775,566	$910,331	$852,222	$-134,765
2018	$789,434	$933,183	$986,573	$-143,749

LABORERS INTERNATIONAL UNION OF NORTH AMERICA LOCAL #159