HIGHWAY CONSTRUCTION WORKERS LOCAL 78 (EIN 416037083) - 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

1976

Legal Domicile

Principal Officer

JEREMY BUEHLER

Phone

2184545018

Tax Period

2025-01-01 to 2025-12-31

HIGHWAY CONSTRUCTION WORKERS LOCAL 78, founded in 1976, is a small nonprofit that reported $248K in total revenue in fiscal year 2025.

Mission

LABOR ORGANIZATION. AN ASSOCIATION OF WORKERS WHO HAVE COMBINED TO PROTECT OR PROMOTE THE INTERESTS OF THE MEMBERS BY BARGAINING COLLECTIVELY WITH THEIR EMPLOYERS TO SECURE BETTER WORKING CONDITIONS, WAGES, AND SIMILAR BENEFITS.

🔒

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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $244,192

Investment Income $25

Other Revenue $3,427

TOTAL REVENUE $247,644

Expense Breakdown

Grants Paid $0

Salaries & Benefits $12,223

Fundraising Expenses $0

Other Expenses $241,658

TOTAL EXPENSES $253,881

Year-over-Year Comparison

	2025	2024	Change
Revenue	$247,644	$249,412	0.0%
Expenses	$253,881	$248,829	+0.0%
Net Income	$-6,237	$583	-11.7%

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

$1,356

Total Directors

$2,290

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAVID LARSON	PRES. BOARD	1.00	Officer Director	$100	$32	$132
KEVIN LOVE	GENERAL ASSI	1.00	Officer Director	$460	$50	$510
ALLEN HAMMER	TREASURER	1.00	Officer Director	$300	$0	$300
LUKE CULLETT	SECRETARY	1.00	Officer Director	$400	$14	$414
SHERRI BILLMAN	BOARD MEMBER	1.00	Director	$450	$0	$450
JEREMY BUEHLER	BOARD MEMBER	1.00	Director	$400	$84	$484

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	$247,644	$253,881	$118,079	$-6,237
2024	$249,412	$248,829	$117,788	$583
2023	$245,026	$242,528	$115,347	$2,498
2022	$226,650	$236,018	$108,454	$-9,368
2021	$227,814	$236,688	$135,859	$-8,874
2020	$223,235	$225,214	$137,373	$-1,979
2019	$221,548	$219,940	$135,822	$1,608
2018	$207,758	$213,586	$126,888	$-5,828

HIGHWAY CONSTRUCTION WORKERS LOCAL 78