INTERNATIONAL ASSN OF SMART NO 104 (EIN 940859420) - 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

1903

Legal Domicile

Principal Officer

MICHAEL NESBITT

Phone

9253148600

Tax Period

2024-01-01 to 2024-12-31

INTERNATIONAL ASSN OF SMART NO 104, founded in 1903, is a mid-sized nonprofit in the Employment sector that reported $40.3M in total revenue in fiscal year 2024. Net assets of $98.8M represent 29 months of operating reserves.

Mission

DEDICATED TO EXTENDING THE BENEFITS AND SOLIDARITY TO ALL OF THOSE WORKING IN SHEET METAL THROUGHOUT NORTHERN CALIFORNIA.

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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 $22,535

Program Service Revenue $36,935,725

Investment Income $2,237,910

Other Revenue $1,072,007

TOTAL REVENUE $40,268,177

Expense Breakdown

Grants Paid $666,674

Salaries & Benefits $21,162,114

Fundraising Expenses $0

Other Expenses $19,835,177

TOTAL EXPENSES $41,663,965

Year-over-Year Comparison

	2024	2023	Change
Revenue	$40,268,177	$38,716,577	+0.0%
Expenses	$41,663,965	$37,720,437	+0.1%
Net Income	$-1,395,788	$996,140	-2.4%

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

100

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

$9,253,895

Total Directors

$1,084,612

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Richard Werner	President/ business manager	45.0	Officer Director	$309,880	$165,415	$475,295
Mike Nesbitt	Secretary/Treasurer	45.0	Officer Director	$265,555	$158,392	$423,947
Brian Masters	Assistant Business Manager	45.0	Officer	$251,432	$156,289	$407,721
MATTHEW VALLIS	ORGANIZER	45.0	Highest	$245,171	$143,903	$389,074
Vincent Sugrue	BUSINESS REPRESENTATIVE	45.0	Officer	$233,350	$153,172	$386,522
Casey Van Den Heuvel	Business Representative	45.0	Officer	$227,553	$140,782	$368,335
MICHAEL MARK	ORGANIZER	45.0	Highest	$217,307	$150,254	$367,561
KEITH SYLVA	BUSINESS REPRESENTATIVE	45.0	Officer	$218,124	$149,320	$367,444
Thomas Trayer Jr	BUSINESS REPRESENTATIVE	45.0	Officer	$226,831	$140,559	$367,390
Josh Vallis	Business Representative	45.0	Officer	$223,386	$140,372	$363,758
Adam Masters	Business Representative	45.0	Officer	$222,584	$141,045	$363,629
Matthew Richard	business representative	45.0	Officer	$213,672	$149,870	$363,542
Alicia N Mijares	BUSINESS REPRESENTATIVE	45.0	Officer	$212,760	$149,715	$362,475
Anthony Urbina	BUSINESS REPRESENTATIVE	45.0	Officer	$212,920	$148,932	$361,852
Jason Hutton	BUSINESS REPRESENTATIVE	45.0	Officer	$212,806	$148,817	$361,623
Eric Haynes	Business Representative	45.0	Officer	$212,053	$148,785	$360,838
Dominic Torreano	business representative	45.0	Officer	$211,849	$148,750	$360,599
Brian Werner	BUSINESS REPRESENTATIVE	45.0	Officer	$211,196	$148,639	$359,835
David Vincent	Organzier	45.0	Highest	$217,141	$138,182	$355,323
Richard Niday	Assistant Business Manager	45.0	Officer	$237,342	$108,601	$345,943
ADOLFO URENO	ORGANIZER	45.0	Highest	$205,914	$135,298	$341,212
EDWARD J CIRE	organizer	45.0	Highest	$205,068	$135,249	$340,317
Feleti Latu	Asst Bus Manager - EFF 7/18/24	45.0	Officer	$194,935	$118,873	$313,808
Elizabeth Sutton	BUSINESS REPRESENTATIVE	45.0	Officer	$158,749	$112,721	$271,470
Robert Kuks	Business Representative	45.0	Officer	$158,417	$112,665	$271,082
Corey Van Rys	Business representative	45.0	Officer	$157,305	$112,476	$269,781
Steven Alarcon	BUSINESS REPRESENTATIVE	45.0	Officer	$157,121	$112,445	$269,566
JEREMY URES	BUSINESS REP.- EFF. 7/18/24	45.0	Officer	$152,129	$111,191	$263,320
Keith Dias	BUSINESS REP. - TERM. 7/18/24	45.0	Officer	$151,527	$109,129	$260,656
Randy Young	BUSINESS REP. - TERM. 7/18/24	45.0	Officer	$145,318	$105,108	$250,426
Salvatore Rotolo	Asst Bus Manager -term 7/18/24	45.0	Officer	$161,604	$88,259	$249,863
GARY BEERBOWER	BUSINESS REP. - EFF. 7/17/24	45.0	Officer	$122,631	$68,066	$190,697
Christopher Ruch	BUSINESS REP.- EFF. 7/18/24	45.0	Officer	$108,779	$68,707	$177,486
Keith Garcia	Excutive Board	3.0	Director	$19,328	$0	$19,328
BRAD DE YOUNG	EXECUTIVE BOARD	3.0	Director	$12,317	$0	$12,317
NATE VENNARUCCI	EXECUTIVE BOARD	3.0	Director	$12,317	$0	$12,317
Peter Weston	Executive Board	3.0	Director	$11,817	$0	$11,817
Jesus Huerta	Executive Board	3.0	Director	$11,817	$0	$11,817
Joseph Parra	Executive Board	3.0	Director	$11,817	$0	$11,817
Keith Mansfield	Executive Board	3.0	Director	$11,817	$0	$11,817
Steven Burnett	Executive Board	3.0	Director	$11,817	$0	$11,817
Zach Risley	Executive Board	3.0	Director	$11,817	$0	$11,817
EMMANUEL ZENDEJAS	EXECUTIVE BOARD	3.0	Director	$11,817	$0	$11,817
Celio Melo	Trustee	3.0	Officer	$11,817	$0	$11,817
Nathan Jordan	trustee	3.0	Officer	$11,817	$0	$11,817
Jeremy Anderson	Trustee	3.0	Officer	$11,817	$0	$11,817
MITCHELL KOCH	EXECUTIVE BOARD	3.0	Director	$8,614	$0	$8,614
ERIC PRIEST	EXECUTIVE BOARD	3.0	Director	$8,614	$0	$8,614
Michael Lopez	EXECUTIVE BOARD	3.0	Director	$8,114	$0	$8,114
Ruben Velasquez	Executive Board	3.0	Director	$8,114	$0	$8,114
JOSE CORTEZ	EXECUTIVE BOARD	3.0	Director	$8,114	$0	$8,114
joel magdaleno	Trustee	3.0	Officer	$8,114	$0	$8,114
DUSTIN DIETZ	EXECUTIVE BOARD	3.0	Director	$7,756	$0	$7,756
RONALD R BOEHM	TRUSTEE	3.0	Officer	$7,756	$0	$7,756
Steven Catalli	warden /conductor	3.0	Officer	$5,909	$0	$5,909
CONNIE RIVERA	EXECUTIVE BOARD - EFF. 7/18/24	3.0	Director	$5,030	$0	$5,030
Gregory Peden	Executive Board - TERM 7/18/24	3.0	Director	$4,333	$0	$4,333
anthony middleton	trustee - TERM. 7/18/24	3.0	Officer	$4,333	$0	$4,333
KORTNEY MEYN	TRUSTEE - EFF. 7/18/24	3.0	Officer	$3,429	$0	$3,429

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	$40,268,177	$41,663,965	$102,390,821	$-1,395,788
2023	$38,716,577	$37,720,437	$104,020,227	$996,140
2022	$41,169,965	$35,623,350	$103,264,301	$5,546,615
2021	$40,220,314	$31,829,991	$98,108,879	$8,390,323
2020	$43,844,534	$29,357,106	$89,919,053	$14,487,428
2019	$42,433,889	$30,968,842	$75,643,943	$11,465,047
2018	$38,200,818	$28,935,180	$64,300,579	$9,265,638

INTERNATIONAL ASSN OF SMART NO 104