UWUA 132

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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

1937

Legal Domicile

Principal Officer

MIKE CORMODE

Phone

9093059802

Tax Period

2023-09-01 to 2024-08-31

UWUA 132, founded in 1937, is a community nonprofit that reported $3.6M in total revenue in fiscal year 2023. Revenue surged 21% from the prior year, signaling strong growth momentum. Expenses of $3.4M left a modest 7% surplus.

Mission

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

Program Service Accomplishments

Program 1

TO PROVIDE REPRESENTATION TO MEMBERS IN MATTERS RELATED TO EMPLOYMENT IN ACCORDANCE WITH THE COLLECTIVE BARGAINING AGREEMENT AND FAIR EMPLOYMENT 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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $3,218,064

Investment Income $377,722

Other Revenue $25,264

TOTAL REVENUE $3,621,050

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,330,385

Fundraising Expenses $0

Other Expenses $2,026,216

TOTAL EXPENSES $3,356,601

Year-over-Year Comparison

	2023	2022	Change
Revenue	$3,621,050	$2,981,382	+0.2%
Expenses	$3,356,601	$2,568,427	+0.3%
Net Income	$264,449	$412,955	-0.4%

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

$471,685

Total Directors

$483,985

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOE MORENO	PRESIDENT	40.00	Officer Director	$152,462	$12,892	$165,354
BELINDA MORENO	SECRETARY-TREASURER	40.00	Officer Director	$132,887	$12,395	$145,282
BRIAN ALANIS	BUSINESS AGENT	40.00	Officer Director	$132,887	$28,162	$161,049
CATHY JAZLIN	REGION OFFICER	1.00	Director	$1,200	$0	$1,200
ERCAN ALI	REGION OFFICER	1.00	Director	$1,000	$0	$1,000
K JOSHUA FERNBERG	REGION OFFICER	1.00	Director	$600	$0	$600
ABRAHAM GALAVIZ	REGION OFFICER	1.00	Director	$600	$0	$600
SANDY NULL	REGION OFFICER	1.00	Director	$1,200	$0	$1,200
MIKE CORMODE	REGION OFFICER	1.00	Director	$1,200	$0	$1,200
GINO HERNANDEZ	REGION OFFICER	1.00	Director	$1,100	$0	$1,100
WILLIAM GILBERTSON	REGION OFFICER	1.00	Director	$1,200	$0	$1,200
LANCE OSTROWSKI	REGION OFFICER	1.00	Director	$200	$0	$200
RAYMOND ROMERO	REGION OFFICER	1.00	Director	$300	$0	$300
SURYA BACHTAR	REGION OFFICER	1.00	Director	$600	$0	$600
RANDALL BRAVO	REGION OFFICER	1.00	Director	$500	$0	$500
JAVIER A SALAS	REGION OFFICER	1.00	Director	$1,200	$0	$1,200
JOHN GOLDER	REGION OFFICER	1.00	Director	$100	$0	$100
RAFAEL RUIZ	REGION OFFICER	1.00	Director	$100	$0	$100
ROGER AVELLANOZA	REGION OFFICER	1.00	Director	$1,200	$0	$1,200
AMANTE DIZA	SR. BOOKKEEPER	40.00	Highest	$109,131	$0	$109,131

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	$3,621,050	$3,356,601	$8,287,098	$264,449
2023	$2,981,382	$2,568,427	$7,569,070	$412,955
2022	$2,487,066	$2,704,191	$6,903,146	$-217,125
2021	$2,846,373	$2,607,139	$7,453,965	$239,234
2020	$2,703,998	$2,680,636	$7,206,499	$23,362
2019	$2,515,349	$2,762,960	$7,340,386	$-247,611