SMART LOCAL UNION NO 103 (EIN 810378730) - 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

1914

Legal Domicile

Principal Officer

JOHN CARTER

Phone

4064583364

Tax Period

2020-01-01 to 2020-12-31

SMART LOCAL UNION NO 103, founded in 1914, is a small nonprofit that reported $394K in total revenue in fiscal year 2020. Revenue fell 58% from the prior year — a significant decline worth monitoring.

Mission

UNION REPRESENTATION OF SHEET METAL WORKERS IN MONTANA, WYOMING, SOUTHEASTERN IDAHO AND SOUTHWESTERN NEBRASKA.

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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 (2020)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $390,159

Investment Income $34

Other Revenue $3,451

TOTAL REVENUE $393,644

Expense Breakdown

Grants Paid $0

Salaries & Benefits $225,532

Fundraising Expenses $0

Other Expenses $173,148

TOTAL EXPENSES $404,471

Year-over-Year Comparison

	2020	2019	Change
Revenue	$393,644	$939,778	-0.6%
Expenses	$404,471	$821,340	-0.5%
Net Income	$-10,827	$118,438	-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

$174,690

Total Directors

$3,259

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TERRY GRIBBEN	TRUSTEE	1.00	Director	$0	$542	$542
MIKE NORMAN	TRUSTEE	1.00	Director	$612	$770	$1,382
PAUL OLGAARD	TRUSTEE	1.00	Director	$0	$1,035	$1,035
ERIC ZYLIAC	TRUSTEE	1.00	Director	$0	$300	$300
JOHN CARTER	BUSINESS MANAGER	40.00	Officer	$39,433	$21,966	$61,399
BRANDON LEATHAM	BUSINESS AGENT	40.00	Officer	$34,878	$21,290	$56,168
JOSUAH COX	ORGANIZER	40.00	Officer	$33,355	$21,236	$54,591
ADAM HILL	PRESIDENT	2.00	Officer	$0	$375	$375
ANDY NICHOLS	EXECUTIVE BOARD	1.00	Officer	$0	$0	$0
KENT KEATING	RECORDING SECRETARY	4.00	Officer	$0	$575	$575
RYAN INGERSOLL	EXECUTIVE BOARD	1.00	Officer	$0	$100	$100
NATHAN HUNTER	EXECUTIVE BOARD	1.00	Officer	$0	$200	$200
STEVE FRANDSEN	EXECUTIVE BOARD	1.00	Officer	$656	$126	$782
RICH KAUTZMAN	EXECUTIVE BOARD	1.00	Officer	$0	$200	$200
STEPHEN KLIPPENES	EXECUTIVE BOARD	1.00	Officer	$0	$200	$200
JOSH HOLMES	TRUSTEE	1.00	Officer	$0	$100	$100

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
2020	$393,644	$404,471	No data	$-10,827
2019	$939,778	$821,340	$599,677	$118,438
2018	$858,583	$897,916	$454,775	$-39,333

SMART LOCAL UNION NO 103