SMART LU 555 (EIN 621569745) - 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

1994

Legal Domicile

Principal Officer

KEVIN RUSSELL

Phone

4237377962

Tax Period

2025-01-01 to 2025-12-31

SMART LU 555, founded in 1994, is a small nonprofit in the Employment sector that reported $344K in total revenue in fiscal year 2025. Revenue surged 21% from the prior year, signaling strong growth momentum. Expenses of $332K left a modest 4% surplus.

Mission

Support and representation of members in their workplace by providing labor contracts and grievances negotiations.

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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 $344,180

Program Service Revenue $0

Investment Income $129

Other Revenue $0

TOTAL REVENUE $344,309

Expense Breakdown

Grants Paid $0

Salaries & Benefits $121,707

Fundraising Expenses $0

Other Expenses $176,955

TOTAL EXPENSES $332,080

Year-over-Year Comparison

	2025	2024	Change
Revenue	$344,309	$285,709	+0.2%
Expenses	$332,080	$290,723	+0.1%
Net Income	$12,229	$-5,014	-3.4%

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

653

Independent Members

653

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

$48,564

Total Directors

$7,628

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Eugene Oxendine	Bus Mgr	40.00		$55,093	$0	$55,093
Paul Platt	President	1.00	Officer	$1,194	$0	$1,194
Josh Higgins	Vice President	1.00	Officer	$1,100	$0	$1,100
Patricia Collier	Trustee	1.00	Director	$684	$0	$684
David Thompson	Exective Board Member	1.00	Director	$814	$0	$814
Robert Fann	Conductor	1.00	Officer	$0	$0	$0
Jamaal Wyckoff	Executive Board Member	1.00	Director	$1,190	$0	$1,190
Charlie Waters	Executive board Member	1.00	Director	$0	$0	$0
Dwight Osborne	Executive Board Member	1.00	Director	$0	$0	$0
Kevin Russell	Bus Mgr	40.00	Officer	$44,620	$0	$44,620
Robert Staley	Executive Board Member	1.00	Director	$108	$0	$108
Jennifer Osborne	Trustee	1.00	Director	$0	$0	$0
Chris Shelby	Trustee	1.00	Director	$1,215	$0	$1,215
Jamie Napolitan	Trustee	1.00	Director	$257	$0	$257
Alexis Montesdeoca	Recording Secretary	1.00	Officer	$1,650	$0	$1,650
Thomas Pelfry	Executive Board Trustee	1.00	Director	$840	$0	$840
Jerry Jennings	Executive Board Trustee	1.00	Director	$840	$0	$840
Steven Barnes	Executive Board Trustee	1.00	Director	$840	$0	$840
Bobby Joe Thompson	Executive Board Trustee	1.00	Director	$840	$0	$840

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	$344,309	$332,080	$145,019	$12,229
2024	$285,709	$290,723	$131,211	$-5,014
2023	$287,424	$289,295	$136,529	$-1,871
2022	$299,704	$273,222	$142,721	$26,482
2021	$275,077	$284,587	$142,135	$-9,510
2020	$252,582	$244,039	$169,600	$8,543
2019	$275,772	$292,864	$167,640	$-17,092
2018	$304,529	$306,120	$191,081	$-1,591

SMART LU 555