UMWA-BCOA ROD TRUST

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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

1995

Legal Domicile

Principal Officer

MICHAEL O MCKOWN

Phone

4107984500

Tax Period

2021-01-01 to 2021-09-30

UMWA-BCOA ROD TRUST, founded in 1995, is a micro nonprofit that reported $1K in total revenue in fiscal year 2021. Revenue fell 97% from the prior year — a significant decline worth monitoring. Expenses of $53K exceeded revenue, resulting in a 3635% operating deficit.

Mission

TO FUND RESOLUTION OF DISPUTES PROCESS.

Program Service Accomplishments

Program 1

PAYMENT OF COSTS INCURRED IN RESOLVING DISPUTES ARISING UNDER THE EMPLOYER PLANS MAINTAINED UNDER THE 2002,2007 AND 2011 NATIONAL BITUMINOUS COAL WAGE AGREEMENT.

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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 $850

Investment Income $0

Other Revenue $561

TOTAL REVENUE $1,411

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $52,706

TOTAL EXPENSES $52,706

Year-over-Year Comparison

	2021	2020	Change
Revenue	$1,411	$43,110	-1.0%
Expenses	$52,706	$104,176	-0.5%
Net Income	$-51,295	$-61,066	-0.2%

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

Employees

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JERRY D JONES	TRUSTEE	1.00	Director	$0	$0	$0
MICHAEL O MCKOWN	TRUSTEE	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
2021	$1,411	$52,706	No data	$-51,295
2020	$43,110	$104,176	$51,295	$-61,066
2019	$52,127	$127,903	$113,009	$-75,776
2018	$12,480	$127,303	$190,097	$-114,823