PMA WALKING BOSSES & FOREMEN'S PAY GUARANTEE PLAN (EIN 942377613) - 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

1975

Legal Domicile

Principal Officer

STEPHEN HENNESSEY

Phone

4155763200

Tax Period

2024-07-01 to 2025-06-30

PMA WALKING BOSSES & FOREMEN'S PAY GUARANTEE PLAN, founded in 1975, is a small nonprofit that reported $426K in total revenue in fiscal year 2024. Revenue surged 48% from the prior year, signaling strong growth momentum.

Mission

THE PMA WALKING BOSSES & FOREMEN'S PAY GUARANTEE PLAN PROVIDES WEEKLY SUPPLEMENTAL UNEMPLOYMENT BENEFITS TO ALL ELIGIBLE REGISTERED WALKING BOSSES AND FOREMEN, AS DEFINED BY THE ILWU-PMA COLLECTIVE BARGAINING AGREEMENTS.

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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 $0

Program Service Revenue $425,839

Investment Income $0

Other Revenue $0

TOTAL REVENUE $425,839

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $0

Other Expenses $415,964

TOTAL EXPENSES $415,964

Year-over-Year Comparison

	2024	2023	Change
Revenue	$425,839	$286,809	+0.5%
Expenses	$415,964	$305,708	+0.4%
Net Income	$9,875	$-18,899	-1.5%

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

N/A

Employees

N/A

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

$2,316,964

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
STEPHEN HENNESSEY	TRUSTEE	1.0	Director	$0	$156,383	$1,163,558
MICHAEL H WECHSLER	TRUSTEE	1.0	Director	$0	$231,747	$1,153,406

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
2025	$425,839	$415,964	$57,764	$9,875
2024	$286,809	$305,708	$46,652	$-18,899
2023	$233,637	$210,303	$65,863	$23,334
2022	$222,029	$236,937	$39,861	$-14,908
2021	$388,949	$379,803	$51,131	$9,146

PMA WALKING BOSSES & FOREMEN'S PAY GUARANTEE PLAN