PLUMBERS AND PIPEFITTERS LOCAL UNION NO 538 (EIN 620327105) - 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

1921

Legal Domicile

Principal Officer

RANDY FRYE

Phone

4239285751

Tax Period

2023-07-01 to 2024-06-30

PLUMBERS AND PIPEFITTERS LOCAL UNION NO 538, founded in 1921, is a small nonprofit that reported $748K in total revenue in fiscal year 2023.

Mission

PROVIDING SERVICES TO THE LOCAL UNION 538 MEMBERSHIP

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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 $130,000

Program Service Revenue $617,021

Investment Income $0

Other Revenue $1,120

TOTAL REVENUE $748,141

Expense Breakdown

Grants Paid $0

Salaries & Benefits $379,245

Fundraising Expenses $0

Other Expenses $443,522

TOTAL EXPENSES $822,767

Year-over-Year Comparison

	2023	2022	Change
Revenue	$748,141	$716,360	+0.0%
Expenses	$822,767	$772,805	+0.1%
Net Income	$-74,626	$-56,445	+0.3%

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

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

$114,625

Total Directors

$114,625

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SHANNON SCALF	FINANCE COMMITTEE	1.00	Director	$0	$0	$0
RANDALL TESTER	FINANCE COMMITTEE	1.00	Director	$0	$0	$0
KENNETH OSBORNE	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
JOSH MORROW	EXECUTIVE BOARD	1.00	Director	$0	$0	$0
WAYNE SEXTON	EXECUTIVE BOARD	1.00	Director	$0	$0	$0
BILL JONES	EXECUTIVE BOARD	1.00	Director	$0	$0	$0
BRANDON JOHNSON	PRESIDENT	1.00	Officer Director	$0	$0	$0
FRANK HAMILTON	INSIDE GUARD	1.00	Officer Director	$2,732	$0	$2,732
LOGAN GODSEY	RECORDING SECRETARY	1.00	Officer Director	$0	$0	$0
BRETT PRICE	EXECUTIVE BOARD	1.00	Director	$0	$0	$0
DAYTON TESTER	FINANCE COMMITTEE	1.00	Director	$0	$0	$0
RANDY FRYE	BUSINESS MANAGER	40.00	Officer Director	$111,893	$0	$111,893
ROGER TRIVETTE	EXAMING BOARD	1.00	Director	$0	$0	$0
RONALD RASNICK	EXAMING BOARD	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
2025	No data	No data	No data	No data
2024	$748,141	$822,767	$363,663	$-74,626
2023	$716,360	$772,805	$427,179	$-56,445
2022	$841,197	$706,187	$478,259	$135,010
2021	$891,741	$671,687	$325,704	$220,054
2020	$667,927	$665,295	$100,014	$2,632
2019	$643,036	$673,639	$73,167	$-30,603

PLUMBERS AND PIPEFITTERS LOCAL UNION NO 538