LABORERS' INTERNATIONAL UNION OF NORTH AMERICA LOCAL 1104 (EIN 431365986) - 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

1985

Legal Domicile

Principal Officer

TONY JOKERST

Phone

5733347722

Tax Period

2024-10-01 to 2025-09-30

LABORERS' INTERNATIONAL UNION OF NORTH AMERICA LOCAL 1104, founded in 1985, is a community nonprofit that reported $1.0M in total revenue in fiscal year 2024. Revenue surged 23% from the prior year, signaling strong growth momentum. The organization ran a surplus of $390K, a strong 38% operating margin.

Mission

OPERATION OF LABORERS' LOCAL UNION

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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 $841,851

Investment Income $179,826

Other Revenue $5,290

TOTAL REVENUE $1,026,967

Expense Breakdown

Grants Paid $12,817

Salaries & Benefits $289,043

Fundraising Expenses $0

Other Expenses $335,399

TOTAL EXPENSES $637,259

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,026,967	$836,556	+0.2%
Expenses	$637,259	$553,235	+0.2%
Net Income	$389,708	$283,321	+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

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

$129,087

Total Directors

$134,387

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
AARON COPLIN	PRESIDENT/FIELD REP	40.00	Officer Director	$1,450	$0	$1,450
BRIAN RUESLER	RECORDING SECRETARY	1.00	Director	$1,300	$0	$1,300
ISSAC PATWITZ	EBD	1.00	Director	$1,100	$0	$1,100
MELVIN COX	VICE PRESIDENT	1.00	Director	$1,100	$0	$1,100
SHANDA UNDERWOOD	EBD	1.00	Director	$1,300	$0	$1,300
JOE WISEMAN	EBD	1.00	Director	$500	$0	$500
TONY JOKERST	BUS MANAGER/SEC TREAS	40.00	Officer Director	$77,165	$50,472	$127,637

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	$1,026,967	$637,259	$2,466,594	$389,708
2024	$836,556	$553,235	$2,070,455	$283,321
2023	$699,298	$518,397	$1,753,275	$180,901
2022	$537,181	$475,107	$1,571,828	$62,074
2021	$527,998	$552,895	$1,565,519	$-24,897
2020	$484,347	$502,570	$1,596,775	$-18,223
2019	$536,211	$488,271	$1,607,871	$47,940
2018	$414,072	$419,702	$1,541,936	$-5,630

LABORERS' INTERNATIONAL UNION OF NORTH AMERICA LOCAL 1104