UNITED BROTHERHOOD OF CARPENTERS & JOINERS OF AMERICA LOCAL UNION 721 (EIN 950590550) - 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

Legal Domicile

Principal Officer

OSCAR CORDOVA

Phone

3237240178

Tax Period

2024-07-01 to 2025-06-30

UNITED BROTHERHOOD OF CARPENTERS & JOINERS OF AMERICA LOCAL UNION 721 is a community nonprofit that reported $1.3M in total revenue in fiscal year 2024. The organization ran a surplus of $384K, a strong 29% operating margin.

Mission

TO REPRESENT ALL MEMBERS FOR THEIR MORAL, ECONOMIC, AND SOCIAL ADVANCEMENT. TO THAT END, THE OFFICERS AND BUSINESS AGENTS OF THE LOCAL COLLECTIVELY BARGAIN WITH EMPLOYERS ON BEHALF OF THE LOCAL'S MEMBERS.

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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 $1,220,949

Program Service Revenue $34,267

Investment Income $49,798

Other Revenue $13,681

TOTAL REVENUE $1,318,695

Expense Breakdown

Grants Paid $0

Salaries & Benefits $248,858

Fundraising Expenses $0

Other Expenses $685,454

TOTAL EXPENSES $934,312

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,318,695	$1,322,599	0.0%
Expenses	$934,312	$945,570	0.0%
Net Income	$384,383	$377,029	+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

N/A

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

$53,673

Total Directors

$18,057

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
GERMAN INIGUEZ	PRESIDENT	2.00	Officer	$7,758	$0	$7,758
OCTAVIO GONZALEZ	VICE PRESIDE	2.00	Officer	$8,220	$0	$8,220
JOSE AMADOR	RECORDING SE	2.00	Officer	$7,758	$0	$7,758
OSCAR CORDOVA	FINANCIAL SE	2.00	Officer	$8,208	$0	$8,208
RAY FLORES	TREASURER	2.00	Officer	$8,220	$0	$8,220
BRIGETTE BALI	CONDUCTOR	2.00	Officer	$8,220	$0	$8,220
JULES BYERS	WARDEN	2.00	Officer	$5,289	$0	$5,289
ROBERT DOWLS	TRUSTEE	2.00	Director	$3,003	$0	$3,003
ALFONSO MARTINEZ	TRUSTEE	2.00	Director	$4,293	$0	$4,293
ROBERT MARTINEZ	TRUSTEE	2.00	Director	$8,220	$0	$8,220
FERNANDO ORTIZ	TRUSTEE	2.00	Director	$2,541	$0	$2,541

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	$1,318,695	$934,312	$2,821,771	$384,383
2024	$1,322,599	$945,570	$2,437,419	$377,029
2023	$1,258,595	$902,280	$2,020,131	$356,315
2022	$1,293,301	$864,406	$1,554,906	$428,895
2021	$1,078,305	$729,579	$1,127,164	$348,726
2020	$1,030,277	$728,782	$777,881	$301,495
2019	$1,062,004	$883,734	$488,053	$178,270

UNITED BROTHERHOOD OF CARPENTERS & JOINERS OF AMERICA LOCAL UNION 721