UNITED ASSOCIATION OF JOURNEYMAN &… - Form 990 Financial Data

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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

1910

Legal Domicile

Principal Officer

COURTENAY EICHHORST

Phone

5052651513

Tax Period

2024-07-01 to 2025-06-30

UNITED ASSOCIATION OF JOURNEYMAN & APPR OF THE PLBG & PIPEFITTING LOCAL 412, founded in 1910, is a community nonprofit that reported $6.9M in total revenue in fiscal year 2024. The organization ran a surplus of $1.5M, a strong 21% operating margin.

Mission

LABOR UNION ORGANIZED FOR THE PURPOSES OF ORGANIZING AND PROVIDING BENEFITS FOR THEIR MEMBERS.

Program Service Accomplishments

Program 1

LABOR UNION ORGANIZED FOR THE PURPOSES OF ORGANIZING AND PROVIDING BENEFITS FOR THEIR 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 $352,474

Program Service Revenue $6,116,403

Investment Income $99,397

Other Revenue $286,229

TOTAL REVENUE $6,854,503

Expense Breakdown

Grants Paid $44,482

Salaries & Benefits $2,227,159

Fundraising Expenses $0

Other Expenses $3,120,334

TOTAL EXPENSES $5,391,975

Year-over-Year Comparison

	2024	2023	Change
Revenue	$6,854,503	$7,017,638	0.0%
Expenses	$5,391,975	$5,265,845	+0.0%
Net Income	$1,462,528	$1,751,793	-0.2%

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

$249,292

Total Directors

$683,527

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
COURTENAY EICHHORST	BUSINESS MANAGER/FST	40.00	Officer Director	$161,869	$87,423	$249,292
ADAM VALDEZ	EXAMINING BOARD	40.00	Director	$139,887	$77,232	$217,119
ANDRE MAKARSKI	EXAMINING BOARD	40.00	Director	$139,884	$77,232	$217,116
CARLOS MONTANO	EXAMINING BOARD	5.00	Director	$0	$0	$0
AARON HEITMAN	EXAMINING BOARD	5.00	Director	$0	$0	$0
AUSTIN LUCERO	EXECUTIVE BOARD	5.00	Officer Director	$0	$0	$0
GEORGE OUELLETTE	FINANCE COMMITTEE	5.00	Director	$0	$0	$0
CURTIS MOBLEY	FINANCE COMMITTEE	5.00	Director	$0	$0	$0
ALEX ALVAREZ	FINANCE COMMITTEE	5.00	Director	$0	$0	$0
CHRIS AUGSTER	EXECUTIVE BOARD	5.00	Officer Director	$0	$0	$0
BRUCE DAVIS	EXECUTIVE BOARD	5.00	Officer Director	$0	$0	$0
VINCE SANDERS	VICE PRESIDENT	5.00	Officer Director	$0	$0	$0
BOB EICHHORST	PRESIDENT	5.00	Officer Director	$0	$0	$0
CHANTEL MARES	RECORDING SECRETARY	5.00	Director	$0	$0	$0
DANIEL GALLEGOS	INSIDE GUARD	5.00	Director	$0	$0	$0
ANTONIO MONTOYA	UNION REP	40.00	Highest	$139,917	$77,240	$217,157
ARTHUR SPARKS	BUSINESS REP	40.00	Highest	$139,896	$77,235	$217,131
FRANCISCO LOPEZ	SPECIAL REP	40.00	Highest	$113,719	$65,636	$179,355

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	$6,854,503	$5,391,975	$10,899,058	$1,462,528
2024	$7,017,638	$5,265,845	$9,390,172	$1,751,793
2023	$6,050,555	$4,480,798	$7,564,330	$1,569,757
2022	$4,515,506	$4,188,566	$5,978,989	$326,940
2021	$3,800,649	$3,531,445	$6,100,233	$269,204
2020	$4,236,589	$3,475,027	$5,449,711	$761,562
2019	$3,445,144	$3,008,078	$4,749,866	$437,066

UNITED ASSOCIATION OF JOURNEYMAN & APPR OF THE PLBG & PIPEFITTING LOCAL 412