LABORERS' INTERNATIONAL UNION OF NORTH AMERICA UNION LOCAL # 1 (EIN 472242438) - 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

2014

Legal Domicile

Principal Officer

LEONEL ESPARZA

Phone

8473948007

Tax Period

2025-01-01 to 2025-12-31

LABORERS' INTERNATIONAL UNION OF NORTH AMERICA UNION LOCAL # 1, founded in 2014, is a community nonprofit that reported $3.7M in total revenue in fiscal year 2025. The organization ran a surplus of $916K, a strong 25% operating margin.

Mission

LABOR 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 (2025)

Revenue Breakdown

Contributions & Grants $101,000

Program Service Revenue $3,410,371

Investment Income $174,635

Other Revenue $9,300

TOTAL REVENUE $3,695,306

Expense Breakdown

Grants Paid $94,968

Salaries & Benefits $1,467,649

Fundraising Expenses $0

Other Expenses $1,216,567

TOTAL EXPENSES $2,779,184

Year-over-Year Comparison

	2025	2024	Change
Revenue	$3,695,306	$3,530,242	+0.0%
Expenses	$2,779,184	$3,124,353	-0.1%
Net Income	$916,122	$405,889	+1.3%

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

$1,231,686

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LEONEL ESPARZA	BUSINESS MANAGER/BUSINESS	40.00	Officer	$293,314	$170,384	$463,698
JOHN CONRAD	PRESIDENT/BUSINESS AGENT	40.00	Officer	$202,899	$138,561	$341,460
MARTIN FLANAGAN	VICE-PRESIDENT	10.00	Officer	$25,000	$7,250	$32,250
PAUL GEHRMANN	RECORDING SECRETARY	1.00	Officer	$6,500	$500	$7,000
PETER FOSCO	SECRETARY TREASURER	10.00	Officer	$25,000	$10,083	$35,083
LUCIO RODRIGUEZ	EXECUTIVE BOARD	1.00	Officer	$4,700	$350	$5,050
TYRONE HARVEY	EXECUTIVE BOARD	1.00	Officer	$4,700	$350	$5,050
JEREMY ESPARZA	SERGEANT AT ARMS/BUSINESS	40.00	Officer	$197,105	$137,865	$334,970
KEVIN DAVIS	AUDITOR	1.00	Officer	$1,900	$350	$2,250
JESUS ORTIZ	AUDITOR	1.00	Officer	$1,900	$350	$2,250
CHERYL WHITE	AUDITOR	1.00	Officer	$2,275	$350	$2,625

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	$3,695,306	$2,779,184	$8,465,709	$916,122
2024	$3,530,242	$3,124,353	$7,228,449	$405,889
2023	$3,515,393	$2,984,554	$6,677,421	$530,839
2022	$3,452,869	$2,780,332	$6,058,769	$672,537
2021	$2,824,654	$2,658,938	$5,751,421	$165,716
2020	$2,877,074	$2,578,276	$5,365,445	$298,798
2019	$3,159,108	$2,480,046	$4,975,317	$679,062
2018	$3,161,138	$2,389,366	$4,236,920	$771,772

LABORERS' INTERNATIONAL UNION OF NORTH AMERICA UNION LOCAL # 1