Laborers Vacation-Holiday Trust Fund for Northern California (EIN 946092198) - 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

1963

Legal Domicile

Principal Officer

OSCAR DE LA TORRE

Phone

7078642800

Tax Period

2024-06-01 to 2025-05-31

Laborers Vacation-Holiday Trust Fund for Northern California, founded in 1963, is a major nonprofit that reported $129.6M in total revenue in fiscal year 2024.

Mission

TO PROVIDE VACATION AND HOLIDAY BENEFITS TO ELIGIBLE PARTICIPANTS IN THIS MULTIEMPLOYER PLAN.

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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 $127,357,605

Investment Income $2,283,852

Other Revenue $0

TOTAL REVENUE $129,641,457

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $35,693,943

TOTAL EXPENSES $126,737,427

Year-over-Year Comparison

	2024	2023	Change
Revenue	$129,641,457	$126,518,396	+0.0%
Expenses	$126,737,427	$123,143,451	+0.0%
Net Income	$2,904,030	$3,374,945	-0.1%

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

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
OSCAR DE LA TORRE	TRUSTEE	1.0	Director	$0	$0	$0
Bill Koponen	TRUSTEE	1.0	Director	$0	$0	$0
ENRIQUE ARGUELLO	TRUSTEE	1.0	Director	$0	$0	$0
JERRY OVERAA	TRUSTEE	1.0	Director	$0	$0	$0
RAMON HERNANDEZ	TRUSTEE	1.0	Director	$0	$0	$0
FERNANDO ESTRADA	TRUSTEE	1.0	Director	$0	$0	$0
DAVID GORGAS	TRUSTEE - TERM. 7/2024	1.0	Director	$0	$0	$0
BRIAN GARDNER	TRUSTEE	1.0	Director	$0	$0	$0
JAMES TROUP	TRUSTEE	1.0	Director	$0	$0	$0
KURT KNIFFIN	TRUSTEE	1.0	Director	$0	$0	$0
DAVID THOMAS	TRUSTEE - EFF. 8/2024	1.0	Director	$0	$0	$0
SEE SCH O FOR COMPENSATION	PAID BY RELATED ORGANIZATIONS	0.0	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
2025	$129,641,457	$126,737,427	$58,060,212	$2,904,030
2024	$126,518,396	$123,143,451	$52,760,704	$3,374,945
2023	$117,309,739	$114,985,317	$46,015,662	$2,324,422
2022	$121,349,417	$119,384,090	$47,892,204	$1,965,327
2021	$119,505,226	$118,869,855	$47,325,537	$635,371
2020	$123,049,403	$122,178,664	$30,765,512	$870,739
2019	$113,960,410	$113,019,037	$32,428,620	$941,373
2018	$107,271,636	$107,817,378	$30,784,063	$-545,742

Laborers Vacation-Holiday Trust Fund for Northern California