IATSE LOCAL 728

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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

MARTIN WEEKS

Phone

8189540728

Tax Period

2024-01-01 to 2024-12-31

IATSE LOCAL 728, founded in 1939, is a community nonprofit that reported $3.5M in total revenue in fiscal year 2024. Revenue grew 14% year-over-year, indicating healthy expansion. Net assets of $9.5M represent 33 months of operating reserves.

Mission

TO IMPROVE THE SOCIAL AND ECONOMIC CONDITION OF ITS MEMBERS THROUGH NEGOTIATION AND ENFORCEMENT OF COLLECTIVE BARGAINING AGREEMENT.

Program Service Accomplishments

Program 1

TO IMPROVE THE SOCIAL AND ECONOMIC CONDITION OF ITS MEMBERS THROUGH NEGOTIATION AND ENFORCEMENT OF COLLECTIVE BARGAINING 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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $3,372,670

Investment Income $110,476

Other Revenue $12,764

TOTAL REVENUE $3,495,910

Expense Breakdown

Grants Paid $48,400

Salaries & Benefits $1,556,617

Fundraising Expenses $0

Other Expenses $1,900,915

TOTAL EXPENSES $3,782,687

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,495,910	$3,059,594	+0.1%
Expenses	$3,782,687	$3,420,343	+0.1%
Net Income	$-286,777	$-360,749	-0.2%

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

$573,031

Total Directors

$1,034,778

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PASCAL M GUILLEMARD	TREASURER/CALL STEWARD	40.0	Officer Director	$236,042	$39,516	$275,558
GREG REEVES	BUS. REP./SECRETARY	40.0	Officer Director	$227,646	$39,012	$266,658
ALAN M ROWE	safety & training director	40.0	Director	$208,917	$37,889	$246,806
JONATHAN EPSTEIN	EXECUTIVE BOARD/ASST.BUS.REP	40.0	Director	$168,238	$34,543	$202,781
SEAN HARKESS	ADMINISTRATIVE ASSISTANT	40.0	Highest	$105,283	$24,427	$129,710
JULIANNA BESSEY	BOOKKEEPER	40.0	Highest	$101,206	$24,182	$125,388
MARTIN WEEKS	PRESIDENT	1.0	Officer Director	$22,571	$0	$22,571
MALAKHI SIMMONS	VICE PRESIDENT	1.0	Officer Director	$8,244	$0	$8,244
JANETTE SHUGART	EXECUTIVE BOARD	1.0	Director	$3,500	$0	$3,500
GREG MAYER	EXECUTIVE BOARD	1.0	Director	$2,200	$0	$2,200
JASON R YOUNG	EXECUTIVE BOARD	1.0	Director	$1,869	$0	$1,869
JEREMY SCHONWALD	EXECUTIVE BOARD	1.0	Director	$1,762	$0	$1,762
FERNANDO MONTES	EXECUTIVE BOARD	1.0	Director	$1,212	$0	$1,212
JIMMY CORNICK	EXECUTIVE BOARD	1.0	Director	$751	$0	$751
MICHAEL PAUL OREFICE	EXECUTIVE BOARD	1.0	Director	$706	$0	$706
DAVID GRAVES	EXECUTIVE BOARD	1.0	Director	$160	$0	$160
LAURA STEWART	EXECUTIVE BOARD - PAST	1.0	Director	$0	$0	$0
DARRYL HERZON	EXECUTIVE BOARD	1.0	Director	$0	$0	$0
JASON E LORD	EXECUTIVE BOARD - PAST	1.0	Director	$0	$0	$0
IAIN O'HIGGINS	EXECUTIVE BOARD	1.0	Director	$0	$0	$0
MATT HEINZ	EXECUTIVE BOARD	1.0	Director	$0	$0	$0
LORNE MACDOUGALL	EXECUTIVE BOARD	1.0	Director	$0	$0	$0
MICHAEL E GIPS	EXECUTIVE BOARD - PAST	1.0	Director	$0	$0	$0
TIMOTHY RYAN	EXECUTIVE BOARD - PAST	1.0	Director	$0	$0	$0
ROBERT DECHELLIS	EXECUTIVE BOARD	1.0	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	No data	No data	No data	No data
2024	$3,495,910	$3,782,687	$9,512,788	$-286,777
2023	$3,059,594	$3,420,343	$9,616,730	$-360,749
2022	$4,499,278	$3,487,612	$9,792,139	$1,011,666
2021	$4,172,723	$2,558,397	$9,370,135	$1,614,326
2020	$1,576,758	$2,281,874	$7,714,764	$-705,116
2019	$3,057,273	$2,681,296	$8,423,388	$375,977
2018	$2,773,006	$2,326,494	$7,993,195	$446,512