United Steelworkers Local 15320

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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

1972

Legal Domicile

Principal Officer

Albert Reyes

Phone

3078715886

Tax Period

2024-01-01 to 2024-12-31

United Steelworkers Local 15320, founded in 1972, is a small nonprofit that reported $269K in total revenue in fiscal year 2024. Revenue grew 9% year-over-year, indicating healthy expansion. The organization ran a surplus of $58K, a strong 21% operating margin.

Mission

The mission statement of the Organization includes, but is not limited to, onbehalf of its members collective bargaining, grievance procedures, arbitration, strike benefits, education, and to improve the working conditions of it members.

Program Service Accomplishments

Program 1

The Local Enforced the Collective Barganing Agreement to better the working conditions of the Local Union and provide representation to tis 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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $250,885

Investment Income $6,023

Other Revenue $12,404

TOTAL REVENUE $269,312

Expense Breakdown

Grants Paid $15,108

Salaries & Benefits $110,659

Fundraising Expenses $0

Other Expenses $85,832

TOTAL EXPENSES $211,599

Year-over-Year Comparison

	2024	2023	Change
Revenue	$269,312	$246,743	+0.1%
Expenses	$211,599	$281,793	-0.2%
Net Income	$57,713	$-35,050	-2.6%

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

$30,515

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Justin Case	President	008.00	Officer	$7,515	$0	$7,515
Chris Corona	Recording Secretary	005.00	Officer	$6,679	$0	$6,679
Albert T Reyes	Financial Secretary	003.00	Officer	$6,355	$0	$6,355
Kenneth Ball	Vice President	001.00	Officer	$5,396	$0	$5,396
Charles Faupel	Treasurer	002.00	Officer	$4,112	$0	$4,112
Jason L Peden	Trustee	001.00	Officer	$229	$0	$229
Ty Griffits	Trustee	001.00	Officer	$229	$0	$229
Charles Robbins	Trustee	001.00	Officer	$0	$0	$0
Matt Reiten	Guide	001.00	Officer	$0	$0	$0
Lucas Coon	Inside Guard	001.00	Officer	$0	$0	$0
Brian Taylor	Outside Guard	001.00	Officer	$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	No data	No data	No data	No data
2024	$269,312	$211,599	$339,250	$57,713
2023	$246,743	$281,793	$281,537	$-35,050
2022	$277,948	$283,514	$316,587	$-5,566