UNITED ASSOCIATION OF JOURNEYMEN LOCAL UNION NO 357 (EIN 383405395) - 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

1966

Legal Domicile

Principal Officer

ROBERT GULBRANSON

Phone

2696792570

Tax Period

2022-07-01 to 2023-06-30

UNITED ASSOCIATION OF JOURNEYMEN LOCAL UNION NO 357, founded in 1966, is a community nonprofit that reported $2.4M in total revenue in fiscal year 2022. Revenue fell 29% from the prior year — a significant decline worth monitoring.

Mission

OUR MISSION IS TO PROVIDE A SUPERIOR EDUCATION PROGRAM FOR APPRENTICE PLUMBERS AND PIPEFITTERS THAT INTEGRATES TECHNICAL, ON THE JOB AND ACADEMIC TRAINING TO MEET THE EMPLOYMENT AND PERSONAL NEEDS OF OUR CONTRACTORS, CUSTOMERS AND COMMUNITIES WE SERVE. CONTINUING EDUCATION AND TRAINING OPPORTUNITIES ARE PROVIDED TO ALLOW OUR JOURNEYMEN AND WOMEN TO ADVANCE THEIR KNOWLEDGE AND SKILLS, AND TO ALLOW FOR MAINTENANCE AND THEIR CERTIFICATIONS AND LICENSES. OUR INSTRUCTION UTILIZES THE MOST UP-TO DATE TECHNOLOGY AND TECHNIQUES AVAILABLE TO OUR INDUSTRY

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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 (2022)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $2,076,146

Investment Income $151,990

Other Revenue $159,804

TOTAL REVENUE $2,387,940

Expense Breakdown

Grants Paid $0

Salaries & Benefits $781,245

Fundraising Expenses $0

Other Expenses $1,269,589

TOTAL EXPENSES $2,490,562

Year-over-Year Comparison

	2022	2021	Change
Revenue	$2,387,940	$3,357,146	-0.3%
Expenses	$2,490,562	$2,260,273	+0.1%
Net Income	$-102,622	$1,096,873	-1.1%

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

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

$181,294

Total Directors

$357,634

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ROBERT GULBRANSON	BUSINESS MAN	1.00	Officer Director	$113,877	$66,903	$181,294
BRIAN WILDER	BUSINESS AGE	1.00	Director	$106,191	$65,191	$171,382
NICK SNAPE	EXECUTIVE BO	1.00	Director	$1,974	$582	$2,556
JUSTIN REITENOUR	EXECUTIVE BO	1.00	Director	$1,820	$582	$2,402
ERIC BLALOCK	FINANCE COMM	1.00	Director	$0	$0	$0
TJ COLLICK	EXECUTIVE BO	1.00	Director	$0	$0	$0
CASEY CRAFT	EXECUTIVE BO	1.00	Director	$0	$0	$0
RYAN FORD	FINANCE COMM	1.00	Director	$0	$0	$0
LEVI FRANCO	FINANCE COMM	1.00	Director	$0	$0	$0
WILLIAM LANDREVILLE	INSIDE GUARD	1.00	Director	$0	$0	$0
SKYLAR SINCLAIR	RECORDING SE	1.00	Director	$0	$0	$0
PETER VASSAR	PRESIDENT	1.00	Director	$0	$0	$0
PAUL WALRAVEN	VICE-PRESIDE	1.00	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	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$2,387,940	$2,490,562	$4,183,018	$-102,622
2022	$3,357,146	$2,260,273	$4,176,695	$1,096,873
2021	$2,787,035	$1,980,230	$3,300,297	$806,805
2020	$1,842,372	$1,725,347	$2,360,565	$117,025
2019	$1,881,791	$1,762,136	$2,215,967	$119,655
2018	$1,697,131	$2,189,739	$2,103,293	$-492,608

UNITED ASSOCIATION OF JOURNEYMEN LOCAL UNION NO 357