OREGON & SOUTHERN IDAHO DISTRICT COUNCIL OF LABORERS - LIUNA (EIN 930144236) - 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

1951

Legal Domicile

Principal Officer

JEFFREY GRITZ

Phone

5037602933

Tax Period

2023-01-01 to 2023-12-31

OREGON & SOUTHERN IDAHO DISTRICT COUNCIL OF LABORERS - LIUNA, founded in 1951, is a community nonprofit that reported $2.0M in total revenue in fiscal year 2023. Revenue grew 18% year-over-year, indicating healthy expansion. The organization ran a surplus of $299K, a strong 15% operating margin.

Mission

THE COUNCIL'S EXECUTIVE BOARD REVIEWS THE PURPOSE AND MISSION OF POTENTIAL CONTRIBUTION RECIPIENTS PRIOR TO PAYMENT OF CONTRIBUTIONS TO VARIOUS DOMESTIC ORGANIZATIONS.

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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 $203,248

Program Service Revenue $1,666,207

Investment Income $89,932

Other Revenue $0

TOTAL REVENUE $1,959,387

Expense Breakdown

Grants Paid $24,990

Salaries & Benefits $1,117,852

Fundraising Expenses $0

Other Expenses $517,624

TOTAL EXPENSES $1,660,466

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,959,387	$1,666,489	+0.2%
Expenses	$1,660,466	$1,594,784	+0.0%
Net Income	$298,921	$71,705	+3.2%

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

$703,288

Total Directors

$926,335

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Jeffrey Gritz	BUS MGR/Sec-Treas	50.0	Officer Director	$182,250	$97,898	$280,148
Zackary Culver	ExECUTIVE BOARD	1.0	Director	$1,800	$81,814	$243,433
Ben Nelson	Sergeant at Arms	50.0	Officer	$150,457	$84,581	$235,038
Dagoberto Aranda	Executive Board	1.0	Director	$1,800	$75,664	$216,002
CHRISTOPHER HEWITT	POLITICAL DIRECTOR	40.0	Highest	$136,703	$77,264	$213,967
Matthew Jensen	President	1.0	Officer Director	$1,800	$70,439	$180,172
David Dillon	Vice President	1.0	Officer Director	$1,800	$590	$2,390
Ryan Sotomayor	ExECUTIVE BOARD	1.0	Director	$1,800	$590	$2,390
Jamie Doscher	exECUTIVE BOARD	1.0	Director	$1,800	$0	$1,800
John Hanner	Auditor - EFF. 9/2023	1.0	Officer	$900	$590	$1,490
Will Zeigler	Auditor	1.0	Officer	$1,350	$0	$1,350
Lenny Widerberg	Auditor - EFF. 5/2023	1.0	Officer	$1,350	$0	$1,350
Sheldon Wormley	Auditor - TERM. 8/2023	1.0	Officer	$900	$0	$900
Dave Welchert	Auditor - TERM. 1/2023	1.0	Officer	$450	$0	$450

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
2024	No data	No data	No data	No data
2023	$1,959,387	$1,660,466	$3,814,481	$298,921
2022	$1,666,489	$1,594,784	$3,355,467	$71,705
2021	$1,473,801	$1,520,889	$3,605,062	$-47,088
2020	$1,427,556	$1,417,105	$3,613,878	$10,451
2019	$2,018,959	$1,571,349	$3,604,852	$447,610
2018	$1,861,261	$1,453,463	$3,156,766	$407,798

OREGON & SOUTHERN IDAHO DISTRICT COUNCIL OF LABORERS - LIUNA