LOCAL 18 JOINT APPRENTICESHIP AND TRAINING FUND (EIN 371018475) - 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

1976

Legal Domicile

Principal Officer

JAYME MASSA

Phone

3096925710

Tax Period

2024-05-01 to 2025-04-30

LOCAL 18 JOINT APPRENTICESHIP & TRAINING FUND, founded in 1976, is a small nonprofit that reported $278K in total revenue in fiscal year 2018. Revenue grew 9% year-over-year, indicating healthy expansion. Net assets of $763K represent 33 months of operating reserves.

Mission

OPERATION OF TRAINING PROGRAM

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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 $410,600

Investment Income $2,149

Other Revenue $773

TOTAL REVENUE $413,522

Expense Breakdown

Grants Paid $0

Salaries & Benefits $294,168

Fundraising Expenses $0

Program Expenses $464,056

Other Expenses $258,751

TOTAL EXPENSES $552,919

Year-over-Year Comparison

	2024	2023	Change
Revenue	$413,522	$394,914	+0.0%
Expenses	$552,919	$373,133	+0.5%
Net Income	$-139,397	$21,781	-7.4%

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

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

$152,270

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAVID KLAUER	TRUSTEE	0.00	Director	$0	$0	$0
MARK WINKLER	TRUSTEE	0.00	Director	$0	$0	$0
DICK HUDDLESTON	TRUSTEE	0.00	Director	$0	$0	$0
MIKE LANDGREBE	TRUSTEE	0.00	Director	$0	$0	$0
TONY COX	TRUSTEE	0.00	Director	$0	$0	$0
CIARON GRAHAM	TRUSTEE	0.00	Director	$0	$0	$0
PAUL WILKERSON	TRUSTEE	0.00	Director	$0	$0	$0
SCOTT NIMMO	TRUSTEE	0.00	Director	$0	$0	$0
CURTIS HARN	TRUSTEE	0.00	Director	$0	$0	$0
PAT WALSH	TRUSTEE	0.00	Director	$0	$0	$0
JOSH BASHAM	TRUSTEE	0.00	Director	$0	$0	$0
BILLY STIEGLITZ	TRUSTEE	0.00	Director	$0	$0	$0
JAYME MASSA	CHAIRMAN	0.00	Officer	$0	$0	$0
KYLE ZELLERS	VICE CHAIR	0.00	Officer	$0	$0	$0
JIM MITCHELL	SECRETARY/TREASURER	0.00	Officer	$0	$0	$0
ERIC STEELE	TRAINING COORDINATOR	40.00	Officer	$83,304	$68,966	$152,270

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	$413,522	$552,919	$737,755	$-139,397
2024	$394,914	$373,133	$875,365	$21,781
2023	$372,563	$346,183	$860,216	$26,380
2022	$309,606	$256,757	$824,843	$52,849
2021	$273,037	$251,555	$771,996	$21,482
2020	$260,481	$272,611	$750,515	$-12,130
2019	$278,251	$304,398	$762,645	$-26,147

LOCAL 18 JOINT APPRENTICESHIP AND TRAINING FUND