SHEET METAL AIR RAIL & TRANSPORATION WORKERS LOCAL #399 (EIN 570275684) - 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

1935

Legal Domicile

Principal Officer

JAMES C HALL

Phone

8435544418

Tax Period

2025-01-01 to 2025-12-31

SHEET METAL AIR RAIL & TRANSPORATION WORKERS LOCAL #399, founded in 1935, is a community nonprofit in the Employment sector that reported $1.2M in total revenue in fiscal year 2025. Revenue surged 41% from the prior year, signaling strong growth momentum. The organization ran a surplus of $215K, a strong 17% operating margin.

Mission

THE ORGANIZATION'S PURPOSE IS TO ACT AS A COLLECTIVE BARGAINING AGENT ON BEHALF OF ITS MEMBERS.

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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 $1,176,038

Program Service Revenue $0

Investment Income $0

Other Revenue $56,554

TOTAL REVENUE $1,232,592

Expense Breakdown

Grants Paid $0

Salaries & Benefits $535,154

Fundraising Expenses $0

Other Expenses $482,387

TOTAL EXPENSES $1,017,541

Year-over-Year Comparison

	2025	2024	Change
Revenue	$1,232,592	$875,475	+0.4%
Expenses	$1,017,541	$857,967	+0.2%
Net Income	$215,051	$17,508	+11.3%

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

$945

Total Directors

$24,743

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TERRY STEWART	PRESIDENT	5.00	Officer Director	$450	$0	$450
KENNETH KUBISCHKE	REC SECRETARY	5.00	Officer Director	$495	$0	$495
MARCUS VICKERS	BOARD MEMBER	5.00	Director	$450	$0	$450
WILLIAM HECKER	BOARD MEMBER	5.00	Director	$360	$0	$360
JESSE OVERCASH	BOARD MEMBER	5.00	Director	$495	$0	$495
VERNON STARLING	BOARD MEMBER	5.00	Director	$21,998	$0	$21,998
MICHAEL FRANKS	BOARD MEMBER	5.00	Director	$495	$0	$495

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	$1,232,592	$1,017,541	$776,675	$215,051
2024	No data	No data	No data	No data
2023	$782,913	$767,021	$565,468	$15,892
2022	$631,916	$686,557	$562,264	$-54,641
2021	$668,547	$673,253	$626,853	$-4,706
2020	$688,696	$678,964	$646,256	$9,732
2019	$794,842	$906,981	$644,088	$-112,139
2018	$985,873	$906,956	$768,938	$78,917

SHEET METAL AIR RAIL & TRANSPORATION WORKERS LOCAL #399