International Brotherhood of Electrical Workers System Council Number Two (EIN 446002585) - 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

1993

Legal Domicile

Principal Officer

James L Wisniski

Phone

7126482513

Tax Period

2021-05-01 to 2022-04-30

International Brotherhood of Electrical Workers System Council Number Two, founded in 1993, is a small nonprofit that reported $611K in total revenue in fiscal year 2021. Expenses of $745K exceeded revenue, resulting in a 22% operating deficit.

Mission

System Council Representing Members of Local Unions of the International Brotherhood of Electrical Workers in the Railroad Industry Under a Specific Jurisdiction.

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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 (2021)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $610,963

Investment Income $280

Other Revenue $184

TOTAL REVENUE $611,427

Expense Breakdown

Grants Paid $0

Salaries & Benefits $604,748

Fundraising Expenses $0

Program Expenses $400,720

Other Expenses $140,234

TOTAL EXPENSES $744,982

Year-over-Year Comparison

	2021	2020	Change
Revenue	$611,427	$605,882	+0.0%
Expenses	$744,982	$679,130	+0.1%
Net Income	$-133,555	$-73,248	+0.8%

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

$355,224

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
James L Wisniski	Gen. Chairman	53.00	Officer	$119,869	$0	$119,869
David E Starkjohann	Asst Chair-Trea	53.00	Officer	$116,269	$0	$116,269
Rick Reynoso	Vice Chairman	53.00	Officer	$114,049	$0	$114,049
Thomas Modica	Asst Chairman	1.00	Officer	$2,919	$0	$2,919
Bobby Norton	Asst Chairman	1.00	Officer	$2,118	$0	$2,118
Wayne Licastro	Executive Board	1.00	Director	$0	$0	$0
Brian Holmes	Executive Board	1.00	Director	$0	$0	$0
Jason May	Executive Board	1.00	Director	$0	$0	$0
Dennis Bell	Executive Board	1.00	Director	$0	$0	$0
William Hasty	Executive Board	1.00	Director	$0	$0	$0
Alex Avila	Executive Board	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
2022	$611,427	$744,982	$535,292	$-133,555
2021	$605,882	$679,130	$662,361	$-73,248
2020	$790,491	$952,124	$735,812	$-161,633
2019	$926,773	$996,970	$902,178	$-70,197

International Brotherhood of Electrical Workers System Council Number Two