BACKUS FEDERATION OF NURSES

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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

2012

Legal Domicile

Tax Period

2023-01-01 to 2023-12-31

BACKUS FEDERATION OF NURSES, founded in 2012, is a small nonprofit that reported $270K in total revenue in fiscal year 2023. Expenses of $259K left a modest 4% surplus.

Mission

LABOR UNION

Program Service Accomplishments

Program 1

THIS IS A LABOR UNION. THE ACTIVITIES IT CONDUCTS IN FURTHERANCE OF ITS EXEMPT PURPOSES ARE CLOSELY INTERRELATED. THEREFORE THERE IS NO PRECISE ALLOCATION THAT CAN BE MADE AMONG INDIVIDUAL ACTIVITIES.

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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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $270,176

Investment Income $13

Other Revenue $0

TOTAL REVENUE $270,189

Expense Breakdown

Grants Paid $0

Salaries & Benefits $28,467

Fundraising Expenses $0

Other Expenses $230,182

TOTAL EXPENSES $258,649

Year-over-Year Comparison

	2023	2022	Change
Revenue	$270,189	$268,969	+0.0%
Expenses	$258,649	$238,701	+0.1%
Net Income	$11,540	$30,268	-0.6%

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

$25,625

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SHERRI DAYTON	President	10.00	Officer	$8,125	$0	$8,125
MELISSA MOREAU	Secretary	10.00	Officer	$4,500	$0	$4,500
ANGELA LEROUX	Past Treasurer	10.00	Officer	$4,375	$0	$4,375
DANIELLE DUFOUR	Vice President	10.00	Officer	$4,375	$0	$4,375
HEATHER BRAUTH	Treasurer	10.00	Officer	$1,875	$0	$1,875
JESSICA HARRIS	Vice President	10.00	Officer	$1,875	$0	$1,875
SUSANNAH ANGELPOULOS	Past Secretary	10.00	Officer	$500	$0	$500

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
2024	No data	No data	No data	No data
2023	$270,189	$258,649	$290,785	$11,540
2022	$268,969	$238,701	$328,059	$30,268
2021	$276,465	$229,679	$240,894	$46,786
2020	$250,795	$256,559	$256,583	$-5,764
2019	$265,076	$248,414	$200,397	$16,662
2018	$256,020	$229,003	$183,734	$27,017