UNITED ASSOCIATION LOCAL NO 159

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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

1915

Legal Domicile

Principal Officer

Nick Goodwin

Phone

9252290400

Tax Period

2024-01-01 to 2024-12-31

UNITED ASSOCIATION LOCAL NO 159, founded in 1915, is a community nonprofit that reported $1.6M in total revenue in fiscal year 2024.

Mission

TO PROVIDE SKILLED PLUMBERS, STEAMFITTERS, HVAC REFRIGERATION TECHNICIANS AND SERVICE PLUMBERS FOR WORK IN CONTRA COSTA COUNTY AND BEYOND.

Program Service Accomplishments

Program 1

ORGANIZED WORKERS FOR THE ECONOMIC, MORAL AND SOCIAL ADVANCEMENT OF THEIR CONDITION AND STATUS.

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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 $83,333

Program Service Revenue $1,150,289

Investment Income $58,444

Other Revenue $296,880

TOTAL REVENUE $1,588,946

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,141,564

Fundraising Expenses $0

Other Expenses $586,565

TOTAL EXPENSES $1,728,129

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,588,946	$1,493,065	+0.1%
Expenses	$1,728,129	$1,476,892	+0.2%
Net Income	$-139,183	$16,173	-9.6%

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

$820,749

Total Directors

$691,252

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Nick Goodwin	Business Manager	40.0	Officer Director	$216,634	$136,778	$353,412
Jason Lester	Sec Treas/Asst Bus Mgr	40.0	Officer Director	$199,132	$132,274	$331,406
Kerry Spyrow	Office Manager	40.0	Highest	$110,020	$55,041	$165,061
EDGAR HURTADO	EXAMINING BOARD - EFF. 8/20/24	40.0	Officer	$69,719	$61,051	$130,770
Dane Williams	Recording Secretary	0.1	Officer Director	$2,991	$0	$2,991
John Radosevich	Executive Board	0.1	Director	$1,748	$0	$1,748
Fernando Torres-Vazquez	Examining Board	0.1	Officer	$1,630	$0	$1,630
Joshua Johnson	President - EFF. 8/20/24	0.1	Officer Director	$265	$0	$265
Jim Miller	Finance Committee	0.1	Director	$265	$0	$265
Kathi Cronk	Finance Committee	0.1	Director	$240	$0	$240
Jason Driskill	Executive Board	0.1	Director	$240	$0	$240
Joseph Cabral	Finance Committee	0.1	Director	$230	$0	$230
Mike Radosevich	Executive Board	0.1	Director	$230	$0	$230
Alex Saephanh	VICE PRESIDENT - EFF. 8/20/24	0.1	Officer Director	$200	$0	$200
Kirk Larke	EXECUTIVE BOARD - EFF. 8/20/24	0.1	Director	$25	$0	$25
Jesse Carpenter	Examining Board	0.1	Officer	$25	$0	$25
Brian Lescure	Examining Board	0.1	Officer	$25	$0	$25
Joe Munoz	Examining Board	0.1	Officer	$25	$0	$25
Rick Kiikvee	Inside Guard	0.1	Officer Director	$0	$0	$0

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	$1,588,946	$1,728,129	$1,691,146	$-139,183
2023	$1,493,065	$1,476,892	$1,833,540	$16,173
2022	$1,516,554	$1,397,302	$1,813,580	$119,252
2021	$1,527,953	$1,296,521	$1,698,595	$231,432
2020	$1,511,640	$1,343,260	$1,468,641	$168,380
2019	$1,605,020	$1,240,470	$1,304,780	$364,550
2018	$1,617,359	$1,155,719	$946,101	$461,640