International Brotherhood of Electrical Workers Railroad System Council 2 (EIN 800978363) - 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

1993

Legal Domicile

Principal Officer

Rick Reynoso

Phone

7126482513

Tax Period

2024-05-01 to 2025-04-30

International Brotherhood of Electrical Workers Railroad System Council 2, founded in 1993, is a small nonprofit that reported $658K in total revenue in fiscal year 2024. Revenue decreased 8% compared to the prior year. Expenses of $758K exceeded revenue, resulting in a 15% operating deficit.

Mission

System Council Representing Members of Local Unions of the International Brotherhood of Electrical Workers in the Railroad Industry Under a Specific Jurisdiction.

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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 $0

Program Service Revenue $657,833

Investment Income $370

Other Revenue $0

TOTAL REVENUE $658,203

Expense Breakdown

Grants Paid $0

Salaries & Benefits $693,704

Fundraising Expenses $0

Program Expenses $480,089

Other Expenses $64,562

TOTAL EXPENSES $758,266

Year-over-Year Comparison

	2024	2023	Change
Revenue	$658,203	$717,394	-0.1%
Expenses	$758,266	$757,473	+0.0%
Net Income	$-100,063	$-40,079	+1.5%

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

N/A

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

$288,788

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
James L Wisniski	Gen. Chairman	53.00		$168,504	$0	$168,504
David E Starkjohann	Asst Chair-Trea	53.00	Officer	$144,933	$0	$144,933
Rick Reynoso	Gen. Chairman	53.00	Officer	$143,198	$0	$143,198
Thomas Modica	Asst Chairman	1.00	Officer	$657	$0	$657
Wayne Licastro	Executive Board	1.00	Director	$0	$0	$0
Brian Holmes	Executive Board	1.00	Director	$0	$0	$0
Jason May	Executive Board	1.00	Director	$0	$0	$0
Steven Flemming	Executive Board	1.00	Director	$0	$0	$0
William Hasty	Executive Board	1.00	Director	$0	$0	$0
Alex Avila	Executive 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	$658,203	$758,266	$288,346	$-100,063
2024	$717,394	$757,473	$392,041	$-40,079
2023	$680,402	$780,798	$432,703	$-100,396

International Brotherhood of Electrical Workers Railroad System Council 2