PacifiCorp Welfare Benefit Trust (EIN 943237145) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1993

Legal Domicile

Principal Officer

THE BANK OF NEW YORK MELLON

Phone

4122342242

Tax Period

2024-01-01 to 2024-12-31

PacifiCorp Welfare Benefit Trust, founded in 1993, is a community nonprofit that reported $5.1M in total revenue in fiscal year 2024. Revenue fell 33% from the prior year — a significant decline worth monitoring. Expenses of $4.8M left a modest 7% surplus.

Mission

THE VEBA PROVIDES FUNDING FOR LIFE INSURANCE COVERAGE FOR ELIGIBLE RETIRED EMPLOYEES.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $498,228

Investment Income $4,645,200

Other Revenue $0

TOTAL REVENUE $5,143,428

Expense Breakdown

Grants Paid $0

Salaries & Benefits $5,873

Fundraising Expenses $0

Other Expenses $1,537,943

TOTAL EXPENSES $4,787,706

Year-over-Year Comparison

	2024	2023	Change
Revenue	$5,143,428	$7,622,169	-0.3%
Expenses	$4,787,706	$4,307,652	+0.1%
Net Income	$355,722	$3,314,517	-0.9%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
THE BANK OF NEW YORK MELLON	TRUSTEE (SEE SCHEDULE O)	0.0		$5,873	$0	$5,873

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	$5,143,428	$4,787,706	$59,652,109	$355,722
2023	$7,622,169	$4,307,652	$54,753,225	$3,314,517
2022	$3,688,231	$4,077,704	$48,917,139	$-389,473
2021	$1,111,336	$3,095,665	$62,576,941	$-1,984,329
2020	$2,749,238	$4,224,890	$53,694,688	$-1,475,652
2019	$3,198,516	$3,639,424	$49,675,058	$-440,908
2018	$2,859,968	$3,661,992	$43,061,401	$-802,024

PacifiCorp Welfare Benefit Trust