PLASTERERS AND CEMENT MASONS UNION LOCAL 300 (EIN 943249920) - 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

1996

Legal Domicile

Principal Officer

EMILIO ALDANA

Phone

5104309492

Tax Period

2024-01-01 to 2024-12-31

PLASTERERS AND CEMENT MASONS UNION LOCAL 300, founded in 1996, is a community nonprofit that reported $5.1M in total revenue in fiscal year 2024. Revenue decreased 19% compared to the prior year. The organization ran a surplus of $1.2M, a strong 23% operating margin.

Mission

LABOR UNION

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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 $4,865,059

Investment Income $253,796

Other Revenue $0

TOTAL REVENUE $5,118,855

Expense Breakdown

Grants Paid $14,390

Salaries & Benefits $2,703,685

Fundraising Expenses $0

Other Expenses $1,043,341

TOTAL EXPENSES $3,924,398

Year-over-Year Comparison

	2024	2023	Change
Revenue	$5,118,855	$6,286,281	-0.2%
Expenses	$3,924,398	$5,062,035	-0.2%
Net Income	$1,194,457	$1,224,246	0.0%

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

$1,858,199

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOHN DUENAS	TRUSTEE (P)	5.00	Director	$0	$0	$0
MATT LEDOUX	TRUSTEE	5.00	Director	$0	$0	$0
JOSE RAYAS	TRUSTEE	5.00	Director	$0	$0	$0
STEVEN TUMLINSON	TRUSTEE	5.00	Director	$0	$0	$0
EMILIO ALDANA	BUSINESS MANAGER	40.00	Officer	$154,887	$58,760	$213,647
GREG LEVY SR	PRESIDENT/BUSINESS AGENT	40.00	Officer	$141,391	$42,988	$184,379
MIGUEL DUARTE	VICE PRESIDENT/BUSINESS AGENT	40.00	Officer	$118,985	$55,742	$174,727
CARL CRAWFORD	SERGEANT-AT-ARMS (P)	40.00	Officer	$5,805	$0	$5,805
DEVIN EVERS	SERGEANT-AT-ARMS	40.00	Officer	$138,553	$58,412	$196,965
CHRISTOPHER KNERR	RECORDING SECRETARY/BUS. AGENT	40.00	Officer	$130,603	$42,988	$173,591
MARK JOHNSON	BUSINESS AGENT	40.00	Officer	$8,781	$0	$8,781
CALEB MATHENY	BUSINESS AGENT	40.00	Officer	$106,473	$58,760	$165,233
WALTER ORELLANA	BUSINESS AGENT/EXECUTIVE BOARD	40.00	Officer	$130,353	$42,988	$173,341
AVEL QUIROZ JR	BUSINESS AGENT/EXECUTIVE BOARD	40.00	Officer	$129,728	$42,988	$172,716
ISRAEL RAYA-VARGAS	BUSINESS AGENT	40.00	Officer	$124,412	$58,064	$182,476
MARSHALL VASQUEZ	BUSINESS AGENT	40.00	Officer	$136,068	$58,528	$194,596
JOE BASTARDO	EXECUTIVE BOARD	5.00	Officer	$2,936	$0	$2,936
CUAUHTEMOC CALDERON	EXECUTIVE BOARD	5.00	Officer	$3,035	$0	$3,035
RUBEN ESPINOZA	EXECUTIVE BOARD	5.00	Officer	$0	$0	$0
ALEJANDRO GARCIA LOZANO	EXECUTIVE BOARD	5.00	Officer	$2,936	$0	$2,936
ANDREW MOLINA	EXECUTIVE BOARD	5.00	Officer	$3,035	$0	$3,035
EURODELL WARREN	EXECUTIVE BOARD	5.00	Officer	$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
2025	No data	No data	No data	No data
2024	$5,118,855	$3,924,398	$10,923,284	$1,194,457
2023	$6,286,281	$5,062,035	$10,020,091	$1,224,246
2022	$5,283,555	$4,128,546	$8,530,476	$1,155,009
2021	$4,838,909	$3,866,987	$7,261,345	$971,922
2020	$5,178,349	$4,578,765	$9,379,516	$599,584
2019	$5,259,900	$3,863,391	$8,590,945	$1,396,509
2018	$4,291,015	$3,550,447	$3,294,722	$740,568

PLASTERERS AND CEMENT MASONS UNION LOCAL 300