PLUMBERS & STEAMFITTERS JATC LOCAL UNION 102 (EIN 620812921) - 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

1946

Legal Domicile

Principal Officer

JOSEPH D BOOHER

Phone

8655256305

Tax Period

2024-07-01 to 2025-06-30

PLUMBERS & STEAMFITTERS JATC LOCAL UNION 102, founded in 1946, is a community nonprofit that reported $1.3M in total revenue in fiscal year 2024. Revenue surged 28% from the prior year, signaling strong growth momentum.

Mission

TRAINING APPRENTICES ON RELATED AREAS OF TRADE

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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 (2024)

Revenue Breakdown

Contributions & Grants $150,000

Program Service Revenue $1,136,927

Investment Income $275

Other Revenue $867

TOTAL REVENUE $1,288,069

Expense Breakdown

Grants Paid $0

Salaries & Benefits $457,844

Fundraising Expenses $0

Program Expenses $1,058,091

Other Expenses $802,749

TOTAL EXPENSES $1,260,593

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,288,069	$1,005,485	+0.3%
Expenses	$1,260,593	$1,241,940	+0.0%
Net Income	$27,476	$-236,455	-1.1%

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
JOSEPH D BOOHER	TRUSTEECOCHAIR	1.00	Director	$0	$0	$0
KATRINA IVEY	TRUSTEECHAIR	1.00	Director	$0	$0	$0
JAMES E SMITH	TRUSTEE	1.00	Director	$0	$0	$0
JONATHAN R HOUSEWRIGHT	TRUSTEE	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	$1,288,069	$1,260,593	$7,588,150	$27,476
2024	$1,005,485	$1,241,940	$6,256,113	$-236,455
2023	$1,332,600	$972,901	$3,113,263	$359,699
2022	$1,554,331	$628,009	$2,813,533	$926,322
2021	$859,383	$433,605	$710,011	$425,778
2020	$465,049	$283,135	$284,405	$181,914
2019	$275,275	$243,160	$100,974	$32,115

PLUMBERS & STEAMFITTERS JATC LOCAL UNION 102