Sheet Metal International Assn LU NO 32 (EIN 592404601) - 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

Tax Period

2025-01-01 to 2025-12-31

Sheet Metal International Assn LU NO 32 is a community nonprofit in the Employment sector that reported $1.1M in total revenue in fiscal year 2025. Revenue grew 10% year-over-year, indicating healthy expansion. Expenses of $922K left a modest 14% surplus.

Mission

The Local is a collective bargaining agent for the Sheet Metal Workers. It collects and pays dues on behalf of its members and represents members in grievance hearings and arbitrations.

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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 $952,502

Program Service Revenue $114,630

Investment Income $0

Other Revenue $0

TOTAL REVENUE $1,067,132

Expense Breakdown

Grants Paid $7,032

Salaries & Benefits $625,965

Fundraising Expenses $0

Other Expenses $288,823

TOTAL EXPENSES $921,820

Year-over-Year Comparison

	2025	2024	Change
Revenue	$1,067,132	$966,910	+0.1%
Expenses	$921,820	$878,680	+0.0%
Net Income	$145,312	$88,230	+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

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

$202,248

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Michael W MacEachren	President	2		$0	$0	$0
Christopher Ritchie	Vice President	2		$0	$0	$0
Jose Romero	Recording Secretary	2		$0	$0	$0
Ernesto Navarrete	Executive Board Member	2		$0	$0	$0
James F Combs	Executive Board Member	2		$0	$0	$0
Herbert L Hudson	Executive Board Member	2		$0	$0	$0
Ryan Poole	Executive Board Member	2		$0	$0	$0
Michael Santana	Executive Board Member	2		$0	$0	$0
Mario Tapanes	Executive Board Member	2		$0	$0	$0
Herbert L Hudson	Recording Secretary	2		$0	$0	$0
Wayne Joseph	Executive Board Member	2		$0	$0	$0
Harven M Accus	Executive Board Member	2		$0	$0	$0
Daniel Villarruel	Business Manager	40	Officer	$106,409	$0	$106,409
Roger Hudspeth	Business Representative	40	Officer	$95,839	$0	$95,839

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	$1,067,132	$921,820	$1,344,120	$145,312
2024	$966,910	$878,680	$1,210,665	$88,230
2022	$759,202	$798,289	$1,035,536	$-39,087
2021	$776,966	$845,720	$1,083,595	$-68,754
2020	$878,259	$796,902	$1,152,353	$81,357
2019	$809,697	$689,420	$1,070,994	$120,277
2018	$789,049	$710,269	$971,601	$78,780

Sheet Metal International Assn LU NO 32