INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 400 (EIN 810300789) - 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

1976

Legal Domicile

Principal Officer

STEVE GROSS

Phone

4064429597

Tax Period

2023-10-01 to 2024-09-30

INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 400, founded in 1976, is a community nonprofit that reported $1.9M in total revenue in fiscal year 2023. Revenue surged 40% from the prior year, signaling strong growth momentum. The organization ran a surplus of $510K, a strong 27% operating margin.

Mission

PROMOTE BETTER WORKING CONDITIONS AND WELFARE OF MEMBERS.

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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 $1,910,023

Investment Income $3,620

Other Revenue $35

TOTAL REVENUE $1,913,678

Expense Breakdown

Grants Paid $0

Salaries & Benefits $850,926

Fundraising Expenses $0

Other Expenses $552,421

TOTAL EXPENSES $1,403,347

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,913,678	$1,366,127	+0.4%
Expenses	$1,403,347	$1,395,426	+0.0%
Net Income	$510,331	$-29,299	-18.4%

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

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

$197,691

Total Directors

$183,586

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOHN JOHNSON	VICE PRESIDENT	40.00	Officer Director	$64,714	$28,360	$93,074
DARREN BROWN	PRESIDENT (THRU 03/24)	10.00	Officer Director	$200	$0	$200
RICHARD MCCULLOCH	REC/CORS SECRETARY	10.00	Officer Director	$50	$0	$50
DAN ZIPPERIAN	TREASURER (THRU 03/24)	10.00	Officer Director	$200	$0	$200
ROGER DORN	TRUSTEE (THRU 09/23)	10.00	Director	$100	$0	$100
AJ GRIFFITH	DISTRICT 3 TRUSTEE (THRU 01/24)	10.00	Director	$0	$0	$0
RUSSELL RINTALA	DISTRICT 4 TRUSTEE	10.00	Director	$200	$0	$200
TRAVIS DERBY	CONDUCTOR	10.00	Director	$200	$0	$200
STEPHENIE HORNE	GUARD	10.00	Director	$100	$0	$100
HAYDEN LOHR	AUDITOR	40.00	Director	$61,757	$27,655	$89,412
EMELIE GEUTHER	AUDITOR (THRU 09/23)	10.00	Director	$0	$0	$0
ROBERT BARNETT	AUDITOR (THRU 12/23)	10.00	Director	$50	$0	$50
STEVE GROSS	BUSINESS MANAGER	40.00	Officer	$74,155	$30,012	$104,167

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
2024	$1,913,678	$1,403,347	$1,056,290	$510,331
2023	$1,366,127	$1,395,426	$556,342	$-29,299
2022	$1,385,522	$1,328,883	$542,562	$56,639
2021	$1,199,946	$1,340,121	$482,654	$-140,175
2020	$1,348,480	$1,435,992	$625,188	$-87,512
2019	$1,351,784	$1,306,689	$712,376	$45,095

INTERNATIONAL UNION OF OPERATING ENGINEERS LOCAL 400