GRADUATE EMPLOYEES UNION PSU AFT AA

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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

2018

Legal Domicile

Principal Officer

CARL CHRISTIANSEN

Phone

5039466257

Tax Period

2022-07-01 to 2023-06-30

GRADUATE EMPLOYEES UNION PSU AFT AA, founded in 2018, is a micro nonprofit in the Employment sector that reported $58K in total revenue in fiscal year 2022. Revenue decreased 11% compared to the prior year.

Mission

THE GRADUATE EMPLOYEE UNION IS COMMITTED TO ESTABLISHING A POWERFUL, DEMOCRATIC, TRANSPARENT ORGANIZATION OF GRADUATE ASSISTANTS ADVOCATING FOR FAIR WAGES, WORKPLACE PROTECTIONS, AND HEALTHCARE. VISION: WE STRIVE TO WORK WITH THE UNIVERSITY TO CREATE A WORKPLACE THAT VALUES GRADUATE STUDENT EMPLOYEE CONTRIBUTIONS AND SUPPORTS GRADUATE EMPLOYEES IN THEIR WORK AND STUDY. VALUES: COMMUNITY AND SOLIDARITY: WE ACTIVELY FOSTER A COMMUNITY OF INTELLECTUALS AND PROFESSIONALS AT PORTLAND STATE UNIVERSITY AND PROMOTE THE MUTUAL INTERESTS OF ALL WORKING PEOPLE THROUGH COLLABORATION AND COOPERATION WITH OTHER PEOPLE AND GROUPS ON THE CAMPUS AND IN THE WIDER CITY, STATE, AND LOCAL COMMUNITY. ORGANIZING AND REPRESENTATION: WE STRIVE TO EMPOWER GRADUATE EMPLOYEES TO EXERCISE OUR RIGHTS TO ORGANIZE FOR COLLECTIVE, MEMBER-DRIVEN ACTION. WE ENCOURAGE PARTICIPATION IN UNION ACTIVITIES FOR ALL GRADUATE EMPLOYEES REGARDLESS OF AGE, SEX, CREED, RACE, ETHNICITY, NATIONAL ORIGIN, SEXUAL ORIENTATION, GENDER ID

Program Service Accomplishments

Program 1

WE ENGAGED IN NEGOTIATIONS AND DIRECT ACTION IN PURSUIT OF A FAIR CONTRACT, FAIR WAGES, AND FAIR WORKING CONDITIONS FOR GRADUATE EMPLOYEES AT PORTLAND STATE UNIVERSITY (PSU), AND PROTECTED THESE...

WE ENGAGED IN NEGOTIATIONS AND DIRECT ACTION IN PURSUIT OF A FAIR CONTRACT, FAIR WAGES, AND FAIR WORKING CONDITIONS FOR GRADUATE EMPLOYEES AT PORTLAND STATE UNIVERSITY (PSU), AND PROTECTED THESE RIGHTS FOR ALL CURRENT AND FUTURE MEMBERS OF GEU PSU.

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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 (2022)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $57,620

Investment Income $32

Other Revenue $0

TOTAL REVENUE $57,652

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $59,649

TOTAL EXPENSES $59,649

Year-over-Year Comparison

	2022	2021	Change
Revenue	$57,652	$64,774	-0.1%
Expenses	$59,649	$82,737	-0.3%
Net Income	$-1,997	$-17,963	-0.9%

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

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
AELEAH GRANGER	VP OF OPERAT	2.00	Officer Director	$0	$0	$0
BETHANI TURLEY	VP OF COMMUN	2.00	Officer Director	$0	$0	$0
KAITLIN YEOMANS	GRIEVANCE OF	3.00	Officer Director	$0	$0	$0
CARL CHRISTIANSEN	PRESIDENT	4.00	Officer Director	$0	$0	$0
DAVID MORRILL	VP OF BARGAI	5.00	Officer Director	$0	$0	$0
RAVEN DOUGLAS	TREASURER	3.00	Officer 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	$57,652	$59,649	$76,064	$-1,997
2022	$64,774	$82,737	$68,985	$-17,963
2021	$94,280	$85,416	$84,939	$8,864
2020	$85,064	$79,491	$96,554	$5,573
2019	$131,309	$62,127	$72,565	$69,182