CHARLESTON JOINT APPRENTICESHIP LOCAL 399 JAC (EIN 570792612) - 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

1986

Legal Domicile

Principal Officer

JAMES C HALL

Phone

8435544418

Tax Period

2022-01-01 to 2022-12-31

CHARLESTON JOINT APPRENTICESHIP LOCAL 399 JAC, founded in 1986, is a small nonprofit that reported $181K in total revenue in fiscal year 2022. Revenue decreased 10% compared to the prior year. Expenses of $239K exceeded revenue, resulting in a 32% operating deficit.

Mission

THE ORGANIZATION'S EXEMPT PURPOSE IS TO PROVIDE INSTRUCTION AND TRAINING IN THE SHEET METAL CRAFT.

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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 (2022)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $198,596

Investment Income $-17,441

Other Revenue $0

TOTAL REVENUE $181,155

Expense Breakdown

Grants Paid $0

Salaries & Benefits $125,269

Fundraising Expenses $0

Other Expenses $113,483

TOTAL EXPENSES $238,752

Year-over-Year Comparison

	2022	2021	Change
Revenue	$181,155	$201,311	-0.1%
Expenses	$238,752	$219,496	+0.1%
Net Income	$-57,597	$-18,185	+2.2%

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

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
LEWIS CASWELL	CHAIRMAN	N/A	Officer Director	$0	$0	$0
FRANK DOVER	TRUSTEE	N/A	Director	$0	$0	$0
JAMES C HALL	TRUSTEE	N/A	Director	$0	$0	$0
KENNETH KUBISCHKE	TRUSTEE	N/A	Director	$0	$0	$0
ANTHONY NORELLI	TRUSTEE	N/A	Director	$0	$0	$0
JOEY PAUL	TRUSTEE	N/A	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
2024	No data	No data	No data	No data
2023	No data	No data	No data	No data
2022	$181,155	$238,752	$343,884	$-57,597
2021	$201,311	$219,496	$401,090	$-18,185
2020	$167,000	$201,830	$420,561	$-34,830
2019	$181,384	$276,717	$447,264	$-95,333
2018	$256,908	$269,637	$516,423	$-12,729

CHARLESTON JOINT APPRENTICESHIP LOCAL 399 JAC