UNITED ASSOCIATION OF JOURNEYMEN OF PLUMBERS AND STEAMFITTERS LOCAL 102 (EIN 620327079) - 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

1914

Legal Domicile

Principal Officer

JOSEPH BOOHER

Phone

8655237413

Tax Period

2023-07-01 to 2024-06-30

UNITED ASSOCIATION OF JOURNEYMEN OF PLUMBERS AND STEAMFITTERS LOCAL 102, founded in 1914, is a community nonprofit that reported $1.9M in total revenue in fiscal year 2023. Revenue fell 28% from the prior year — a significant decline worth monitoring. Expenses of $2.1M exceeded revenue, resulting in a 10% operating deficit.

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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $1,869,219

Investment Income $29,757

Other Revenue $35,052

TOTAL REVENUE $1,934,028

Expense Breakdown

Grants Paid $0

Salaries & Benefits $837,888

Fundraising Expenses $0

Program Expenses $2,135,008

Other Expenses $1,276,120

TOTAL EXPENSES $2,135,008

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,934,028	$2,676,141	-0.3%
Expenses	$2,135,008	$1,835,639	+0.2%
Net Income	$-200,980	$840,502	-1.2%

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

$1,200

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ROBERT HOLSTROM	BOARD MEMBER	1.000	Director	$0	$0	$0
JEREMIAH LOVE	BOARD MEMBERVP	1.000	Officer Director	$0	$0	$0
CHESTER POTTER II	PRESIDENT	1.000	Officer	$600	$0	$600
JOSEPH BOOHER	BUSINESS MANAGER	40.00	Highest	$155,219	$55,962	$211,181
MATTHEW MITCHELL	SECRETARY	1.000	Officer	$600	$0	$600
ROBERT CROSS	BOARD MEMBER	1.000	Director	$0	$0	$0
JASON MILLER	BOARD MEMBER	1.000	Director	$0	$0	$0
JON HOUSEWRIGHT	BOARD MEMBER	1.000	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
2025	No data	No data	No data	No data
2024	$1,934,028	$2,135,008	$3,150,112	$-200,980
2023	$2,676,141	$1,835,639	$3,347,935	$840,502
2022	$2,964,846	$1,708,135	$2,498,159	$1,256,711
2021	$1,679,086	$1,005,207	$1,221,295	$673,879
2019	$608,494	$621,867	$414,229	$-13,373

UNITED ASSOCIATION OF JOURNEYMEN OF PLUMBERS AND STEAMFITTERS LOCAL 102