SHEET METAL WORKERS INTL LOCAL 26

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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

1942

Legal Domicile

Principal Officer

TOM BLOTZKE

Phone

7753529226

Tax Period

2025-01-01 to 2025-12-31

SHEET METAL WORKERS INTL LOCAL 26, founded in 1942, is a community nonprofit in the Employment sector that reported $2.6M in total revenue in fiscal year 2025. Revenue grew 14% year-over-year, indicating healthy expansion. The organization ran a surplus of $863K, a strong 33% operating margin.

Mission

SMW 26 IS THE COLLECTIVE BARGAINING AGENT FOR PERSONS EMPLOYED BY UNION SHOPS IN THE SHEET METAL INDUSTRY. THE UNION OPERATES A HIRING HALL, ORGANIZES WORKERS, AND NEGOTIATES COMPENSATION FOR MEMBERS.

Program Service Accomplishments

Program 1

THE YOUTH TO YOUTH FUND IS A SPECIAL DUES ASSESSMENT ON LOCAL UNION MEMBERS IMPLEMENTED TO ASSIST IN THE ORGANIZING OF THE NON-UNION ELEMENT THE PROGRAM WAS ESTABLISHED IN 1990. APPRENTICES CHOSEN TO WORK FOR THE PROGRAM WAS ESTABLISHED IN 1992. APPRENTICES CHOSEN TO WORK FOR LESS THAN THEIR PRESENT APPRENTICE WAGE SCALE. APPRENTICES SALTED LESS THAN THEIR PRESENT APPRENTICE WAGE SCALE. APPRENTICES SALTED WITH THE BALANCE OF THE NORMAL WAGE SCALE BEING PAID FROM THE FUND.

Program 2

THE MARKET RECOVERY FUND IS A SPECIAL DUES ASSESSMENT ON LOCAL UNION MEMBERS IMPLEMENTED TO ASSIST SIGNATORY CONTRACTORS WITH COMPETITIVE BIDDING AGAINST NON-UNION CONTRACTORS ON NON-PREVAILING WAGE...

Program 3

SMW 26 IS THE COLLECTIVE BARGAINING AGENT FOR THE SHEET METAL WORKERS PROFESSION IN THE NORTHERN NEVADA AREA.

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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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $2,370,882

Investment Income $224,093

Other Revenue $-13,939

TOTAL REVENUE $2,581,036

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,098,433

Fundraising Expenses $0

Other Expenses $597,734

TOTAL EXPENSES $1,718,052

Year-over-Year Comparison

	2025	2024	Change
Revenue	$2,581,036	$2,257,830	+0.1%
Expenses	$1,718,052	$1,428,737	+0.2%
Net Income	$862,984	$829,093	+0.0%

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

$218,885

Total Directors

$52,803

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
THOMAS BLOTZKE	SEC/TREASURER	50.00	Officer	$131,672	$78,590	$210,262
IVAN PEREZ	BUSINESS AGENT	45.00		$108,114	$85,301	$193,415
VICKY NOYES	OFFICE MANAGER	40.00		$104,104	$17,805	$121,909
SEAN O'KEEFE	ORGANIZER	45.00		$0	$102,479	$102,479
SHANE HENDERSON	Trustee	10.00	Director	$35,199	$17,178	$52,377
JAMIE NEWLUN	PRESIDENT	10.00	Officer	$2,400	$0	$2,400
ANDREW SCOLARO	SECRETARY	10.00	Officer	$2,400	$0	$2,400
CODY CAMACHO	EXECUTIVE BOARD	10.00	Officer	$1,420	$0	$1,420
MATT GREGG	EXECUTIVE BOARD	10.00	Officer	$891	$0	$891
URBANO ESQUIVEL	EXECUTIVE BOARD	10.00	Officer	$797	$0	$797
BENNY WILSON	VICE PRESIDENT	10.00	Officer	$715	$0	$715
JOSH BARRON	Trustee	10.00	Director	$296	$0	$296
REGINALD LANDSBERRY	TRUSTEE	10.00	Director	$130	$0	$130

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	$2,581,036	$1,718,052	$6,673,377	$862,984
2024	$2,257,830	$1,428,737	$5,793,560	$829,093
2023	$1,898,328	$1,299,512	$4,959,184	$598,816
2022	$1,485,021	$1,246,836	$4,329,205	$238,185
2021	$1,505,679	$1,191,550	$4,137,828	$314,129
2021	$1,505,679	$1,200,431	$4,130,209	$305,248
2020	$1,351,322	$1,161,303	$3,839,772	$190,019
2019	$1,427,019	$1,042,731	$3,640,625	$384,288
2018	$1,965,049	$1,127,716	$3,222,705	$837,333