ABC NEVADA CHAPTER NORTHERN DIVISION APPRENTICESHIP TRUST FUND (EIN 942962294) - 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

1985

Legal Domicile

Principal Officer

DAVID MORANDI

Phone

7753587888

Tax Period

2023-01-01 to 2023-12-31

ABC NEVADA CHAPTER NORTHERN DIVISION APPRENTICESHIP TRUST FUND, founded in 1985, is a small nonprofit that reported $396K in total revenue in fiscal year 2023. Expenses of $471K exceeded revenue, resulting in a 19% operating deficit.

Mission

TRAINING AND DEVELOPMENT OF SKILLED LABOR FOR THE CONSTRUCTION INDUSTRY.

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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 $390,080

Investment Income $5,208

Other Revenue $689

TOTAL REVENUE $395,977

Expense Breakdown

Grants Paid $0

Salaries & Benefits $93,973

Fundraising Expenses $0

Program Expenses $438,000

Other Expenses $376,712

TOTAL EXPENSES $470,685

Year-over-Year Comparison

	2023	2022	Change
Revenue	$395,977	$373,964	+0.1%
Expenses	$470,685	$488,694	0.0%
Net Income	$-74,708	$-114,730	-0.3%

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

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

$7,920

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DALE LOWERY	TRUSTEE	2.00	Director	$7,920	$0	$7,920
DAVID MORANDI	CHAIR	2.00	Officer Director	$0	$0	$0
CHAD JOHNSON	TRUSTEE	2.00	Director	$0	$0	$0
GREG PARK LEFT AUGUST 2023	TRUSTEE	2.00	Director	$0	$0	$0
ROGER PUCCINELLI	TRUSTEE	2.00	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	No data	No data	No data	No data
2023	$395,977	$470,685	$278,053	$-74,708
2022	$373,964	$488,694	$380,442	$-114,730
2021	$477,231	$491,737	$420,496	$-14,506
2020	$517,955	$490,021	$449,609	$27,934
2019	$513,438	$493,228	$469,664	$20,210
2018	$507,534	$424,781	$435,128	$82,753

ABC NEVADA CHAPTER NORTHERN DIVISION APPRENTICESHIP TRUST FUND