CRAFTSMAN INDEPENDENT UNION 1

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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

1983

Legal Domicile

Principal Officer

JANET EICHHORN

Phone

5732756947

Tax Period

2019-01-01 to 2019-12-31

CRAFTSMAN INDEPENDENT UNION 1, founded in 1983, is a small nonprofit that reported $101K in total revenue in fiscal year 2019. Revenue fell 44% from the prior year — a significant decline worth monitoring. Expenses of $164K exceeded revenue, resulting in a 62% operating deficit.

Mission

THE UNION'S PRIMARY PURPOSE IS TO NEGOTIATE CONTRACTS WITH EMPLOYERS THAT SAFEGUARD THE MEMBERS RIGHTS OF EMPLOYMENT, PAY AND BENEFITS.

Program Service Accomplishments

Program 1

LOCAL UNION PROVIDES REPRESENTATION AND ORGANIZATION OF ITS MEMBERS AND PERMIT HOLDERS. LOCAL UNION NEGOTIATES COLLECTIVE BARGAINING AGREEMENTS WITH EMPLOYERS OF THE UNIONS MEMBERSHIP.

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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 (2019)

Revenue Breakdown

Contributions & Grants $93,000

Program Service Revenue $13,707

Investment Income $-5,332

Other Revenue $61

TOTAL REVENUE $101,436

Expense Breakdown

Grants Paid $0

Salaries & Benefits $90,364

Fundraising Expenses $0

Other Expenses $73,641

TOTAL EXPENSES $164,005

Year-over-Year Comparison

	2019	2018	Change
Revenue	$101,436	$181,142	-0.4%
Expenses	$164,005	$227,208	-0.3%
Net Income	$-62,569	$-46,066	+0.4%

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

N/A

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

$142,529

Total Directors

$6,323

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JANET EICHHORN	PRESIDENT	9.00	Officer	$28,590	$0	$78,813
CD KELLEY JR DECEASED	PRESIDENT	20.00	Officer	$16,832	$0	$33,068
ROGER AMOS	VICE PRESIDE	19.00	Officer	$9,800	$0	$20,380
JACK KITCHEN	SECRETARY/TR	25.00	Officer	$10,268	$0	$10,268
BOB HOBBS	EXEC BOARD	17.00	Director	$6,323	$0	$6,323
RAY CANNON	EXEC BOARD	2.00	Director	$0	$0	$0
JERRY DEWROCK	EXECUTIVE BO	2.00	Director	$0	$0	$0
CAROL KELLEY	TRUSTEE	1.00	Director	$0	$0	$0
JEFF KELLEY	TRUSTEE	1.00	Director	$0	$0	$0
DOUG KITCHEN	TRUSTEE	2.00	Director	$0	$0	$0
WILLIAM HOLLY	RECORDING SE	2.00	Officer	$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
2019	$101,436	$164,005	No data	$-62,569
2018	$181,142	$227,208	$516,729	$-46,066