INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS LOCAL UNION 440 (EIN 950745268) - 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

1939

Legal Domicile

Principal Officer

JAMES RUSH

Phone

9516845665

Tax Period

2022-07-01 to 2023-06-30

INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS LOCAL UNION 440, founded in 1939, is a community nonprofit that reported $5.9M in total revenue in fiscal year 2022. Revenue grew 17% year-over-year, indicating healthy expansion. The organization ran a surplus of $2.2M, a strong 37% operating margin.

Mission

TO PROVIDE REPRESENTATION TO MEMBERS IN MATTERS RELATED TO EMPLOYMENT IN ACCORDANCE WITH THE COLLECTIVE BARGAINING AGREEMENT AND FAIR LABOR STANDARDS.

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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 $49,895

Program Service Revenue $5,882,770

Investment Income $3,823

Other Revenue $6,000

TOTAL REVENUE $5,942,488

Expense Breakdown

Grants Paid $31,474

Salaries & Benefits $1,977,435

Fundraising Expenses $0

Other Expenses $1,566,550

TOTAL EXPENSES $3,719,283

Year-over-Year Comparison

	2022	2021	Change
Revenue	$5,942,488	$5,089,216	+0.2%
Expenses	$3,719,283	$3,337,283	+0.1%
Net Income	$2,223,205	$1,751,933	+0.3%

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

$400,267

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JAMES RUSH	BUS MGR./FIN	48.00	Officer	$156,570	$40,600	$197,170
DANIEL LUTHER	PRESIDENT	48.00	Officer	$150,888	$40,448	$191,336
JACOB GRAY	RECORDING SE	1.00	Officer	$2,491	$0	$2,491
WILLIAM PEARCY	TREASURER	1.00	Officer	$270	$0	$270
ROBERT GRANADOS	VICE PRESIDE	1.00	Officer	$2,109	$0	$2,109
BRYAN FROMDAHL	EXECUTIVE BO	1.00	Officer	$2,041	$0	$2,041
RAYMOND MARTINEZ	EXECUTIVE BO	1.00	Officer	$600	$0	$600
MARCUS BLACKWELL	EXECUTIVE BO	1.00	Officer	$600	$0	$600
ISRAEL SALINAS	EXECUTIVE BO	1.00	Officer	$400	$0	$400
MIKEAL STEVENS	EXECUTIVE BO	1.00	Officer	$550	$0	$550
ALAN LANGLEY	EXAMINING BO	1.00	Officer	$450	$0	$450
JUAN DOMINGUEZ	EXAMINING BO	1.00	Officer	$500	$0	$500
JUAN BARRERAS	EXAMINING BO	1.00	Officer	$700	$0	$700
EVAN THOMPSON	EXAMINING BO	1.00	Officer	$450	$0	$450
ROBERT VALDEZ	EXAMINING BO	1.00	Officer	$600	$0	$600
BERNIE BALLAND	ORGANIZING D	1.00	Highest	$147,811	$0	$147,811

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	No data	No data	No data	No data
2023	$5,942,488	$3,719,283	$9,410,166	$2,223,205
2022	$5,089,216	$3,337,283	$7,158,574	$1,751,933
2021	$4,569,198	$2,888,067	$5,222,472	$1,681,131
2020	$3,285,932	$2,521,365	$3,503,924	$764,567
2019	$2,525,118	$2,555,281	$2,788,864	$-30,163
2017	$2,083,595	$2,107,324	$2,566,831	$-23,729

INTERNATIONAL BROTHERHOOD OF ELECTRICAL WORKERS LOCAL UNION 440