PORTLAND WALKING BOSS JOINT PORT LABOR RELATIONS COMMITTEE (EIN 930474059) - 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

1934

Legal Domicile

Principal Officer

SEE SCHEDULE O

Phone

4155763200

Tax Period

2023-01-01 to 2023-12-31

PORTLAND WALKING BOSS JOINT PORT LABOR RELATIONS COMMITTEE, founded in 1934, is a small nonprofit that reported $813K in total revenue in fiscal year 2023. Revenue grew 20% year-over-year, indicating healthy expansion.

Mission

TO PROVIDE FOR DISPATCH OF FOREMAN AND WALKING BOSSES TO WORK SITES, TO MAINTAIN LISTS OF WORKERS AUTHORIZED FOR DISPATCH, AND TO ADDRESS GRIEVANCES AND DISPUTES PURSUANT TO THE COLLECTIVE BARGAINING AGREEMENT.

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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 $0

Program Service Revenue $0

Investment Income $0

Other Revenue $812,869

TOTAL REVENUE $812,869

Expense Breakdown

Grants Paid $0

Salaries & Benefits $727,498

Fundraising Expenses $0

Other Expenses $88,547

TOTAL EXPENSES $816,045

Year-over-Year Comparison

	2023	2022	Change
Revenue	$812,869	$680,191	+0.2%
Expenses	$816,045	$671,179	+0.2%
Net Income	$-3,176	$9,012	-1.4%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
N/A	N/A	0.00		$0	$0	$0
FREDERICK F FOLEY	DISPATCHER	42.10	Highest	$207,487	$78,345	$285,832
BRIAN L DIRCKSEN	DISPATCHER	36.10	Highest	$186,414	$69,045	$255,459

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	$812,869	$816,045	$8,286	$-3,176
2022	$680,191	$671,179	$11,462	$9,012
2021	$616,897	$619,886	$2,450	$-2,989
2020	$599,759	$607,632	$5,439	$-7,873
2019	$575,799	$581,520	$13,312	$-5,721
2018	$572,900	$566,366	$19,033	$6,534

PORTLAND WALKING BOSS JOINT PORT LABOR RELATIONS COMMITTEE