ASSOCIATION OF WESTERN PULP AND PAPER WORKERS LOCAL 78 (EIN 930710015) - 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

1964

Legal Domicile

Principal Officer

Morgan Buck

Phone

3608315935

Tax Period

2022-01-01 to 2022-12-31

ASSOCIATION OF WESTERN PULP AND PAPER WORKERS LOCAL 78, founded in 1964, is a small nonprofit that reported $252K in total revenue in fiscal year 2022. Revenue surged 107% from the prior year, signaling strong growth momentum. Expenses of $233K left a modest 7% surplus.

Mission

Labor Union

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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 (2022)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $115,974

Investment Income $0

Other Revenue $135,624

TOTAL REVENUE $251,598

Expense Breakdown

Grants Paid $0

Salaries & Benefits $32,268

Fundraising Expenses $0

Program Expenses $233,137

Other Expenses $130,744

TOTAL EXPENSES $233,137

Year-over-Year Comparison

	2022	2021	Change
Revenue	$251,598	$121,743	+1.1%
Expenses	$233,137	$143,088	+0.6%
Net Income	$18,461	$-21,345	-1.9%

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

129

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

$30,847

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Ryan Lemuel	Standing Committee	2	Officer	$8,445	$474	$8,919
MORGAN BUCK	President	2	Officer	$6,732	$444	$7,176
Diane Carter	Standing Committee	2	Officer	$3,706	$1,133	$4,839
Dennis Gilson	Treasurer	3.0	Officer	$3,937	$0	$3,937
CALEB GILSON	STANDING COMMITTEE	2	Officer	$2,970	$759	$3,729
Anthony Lakin	Vice President	1	Officer	$876	$0	$876
Bobby McNeely	Trustee	1	Officer	$473	$0	$473
PEDRO ESTRADA	Trustee	1	Officer	$406	$0	$406
RYAN KUSSMAN	Standing Committee	1	Officer	$262	$0	$262
ROGER ROBISON	Rec Sec	1	Officer	$106	$10	$116
JESSE CARDARELLI	TRUSTEE	1	Officer	$95	$0	$95
RYAN BARNETT	RECORDING SECRETARY	1	Officer	$10	$0	$10
ALAN KIRKWOOD	STANDING COMMITTEE	1	Officer	$9	$0	$9

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
2022	$251,598	$233,137	$41,461	$18,461

ASSOCIATION OF WESTERN PULP AND PAPER WORKERS LOCAL 78