KAISER ALUMINUM SUPPLMENTAL UNEMPLOYMENT BENEFIT PLANS MASTER TRUST (EIN 946063445) - 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

2006

Legal Domicile

Principal Officer

NEAL WEST

Phone

9496141746

Tax Period

2022-01-01 to 2022-12-31

KAISER ALUMINUM SUPPLMENTAL UNEMPLOYMENT BENEFIT PLANS MASTER TRUST, founded in 2006, is a micro nonprofit that reported $10K in total revenue in fiscal year 2022. Net assets of $599K represent 691 months of operating reserves.

Mission

THE PRIMARY EXEMPT PURPOSE OF THE TRUST IS TO PROVIDE SUPPLEMENTAL UNEMPLOYMENT BENEFITS TO CERTAIN HOURLY EMPLOYEES OF KAISER ALUMINUM FABRICATED PRODUCTS LLC, PURSUANT TO A COLLECTIVE BARGAINED AGREEMENT.

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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 (2022)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $10,406

Investment Income $0

Other Revenue $0

TOTAL REVENUE $10,406

Expense Breakdown

Grants Paid $0

Salaries & Benefits $10,019

Fundraising Expenses $0

Program Expenses $197

Other Expenses $0

TOTAL EXPENSES $10,216

Year-over-Year Comparison

	2022	2021	Change
Revenue	$10,406	$9,916	+0.0%
Expenses	$10,216	$11,261	-0.1%
Net Income	$190	$-1,345	-1.1%

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

$3,426,535

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DONNAN JON M	COMMITTEE MEMBER	1.00	Director	$0	$0	$1,216,754
KROUSE MARK R	COMMITTEE MEMBER	1.00	Director	$0	$0	$583,741
SABO JAYNE E	COMMITTEE MEMBER	1.00	Director	$0	$0	$436,628
WEST NEAL	COMMITTEE MEMBER	1.00	Director	$0	$0	$1,189,412
N/A	TRUSTEE	1.00		$10,019	$0	$10,019

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
2022	$10,406	$10,216	$601,928	$190
2021	$9,916	$11,261	$601,743	$-1,345
2020	$23,200	$20,435	$603,083	$2,765
2019	$20,025	$14,297	$600,318	$5,728
2018	$227	$29,587	$594,590	$-29,360

KAISER ALUMINUM SUPPLMENTAL UNEMPLOYMENT BENEFIT PLANS MASTER TRUST