SMART LOCAL UNION 219 SMACNA OF NIL LABOR MANAGEMENT COMMITTEE TRUST-FUND (EIN 822197312) - 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

2017

Legal Domicile

Principal Officer

JOSEPH COOK

Phone

8158746641

Tax Period

2023-01-01 to 2023-12-31

SMART LOCAL UNION 219 SMACNA OF NIL LABOR MANAGEMENT COMMITTEE TRUST-FUND, founded in 2017, is a small nonprofit in the Employment sector that reported $238K in total revenue in fiscal year 2023. Revenue fell 43% from the prior year — a significant decline worth monitoring. Expenses of $375K exceeded revenue, resulting in a 57% operating deficit.

Mission

LABOR MANAGEMENT COMMITTEE

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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 $237,963

Investment Income $0

Other Revenue $400

TOTAL REVENUE $238,363

Expense Breakdown

Grants Paid $197,925

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $176,674

TOTAL EXPENSES $374,599

Year-over-Year Comparison

	2023	2022	Change
Revenue	$238,363	$420,145	-0.4%
Expenses	$374,599	$320,583	+0.2%
Net Income	$-136,236	$99,562	-2.4%

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

N/A

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 COOK	CHAIRMAN	1.00	Director	$0	$0	$0
TODD WHITLOCK	TRUSTEE	1.00	Director	$0	$0	$0
TIM WURSTER	TRUSTEE	1.00	Director	$0	$0	$0
RODNEY GILLEY	TRUSTEE - PAST	1.00	Director	$0	$0	$0
KEVIN RAUCH	SECRETARY	1.00	Director	$0	$0	$0
JOHN WILBURN	TRUSTEE	1.00	Director	$0	$0	$0
JASON BERGER	TRUSTEE - NEW	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
2023	$238,363	$374,599	$418,857	$-136,236
2022	$420,145	$320,583	$555,093	$99,562
2021	$411,453	$289,441	$455,531	$122,012
2020	$316,749	$234,061	$333,519	$82,688
2019	$316,392	$188,766	$250,831	$127,626

SMART LOCAL UNION 219 SMACNA OF NIL LABOR MANAGEMENT COMMITTEE TRUST-FUND