WESTERN GROWERS ASSURANCE TRUST FUND (EIN 952500201) - 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

1957

Legal Domicile

Principal Officer

DAVID PUGLIA

Phone

9498631000

Tax Period

2024-07-01 to 2025-06-30

WESTERN GROWERS ASSURANCE TRUST FUND, founded in 1957, is a major nonprofit that reported $206.5M in total revenue in fiscal year 2024. Expenses of $198.9M left a modest 4% surplus.

Mission

WESTERN GROWERS ASSURANCE TRUST PROVIDES WESTERN GROWERS' MEMBERS WITH PLANS, OPTIONS AND PRICES FOR GROUP HEALTHCARE BENEFIT PROGRAMS THAT ARE OFFERED TO ITS EMPLOYEES.

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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 $199,903,937

Investment Income $4,629,126

Other Revenue $2,004,869

TOTAL REVENUE $206,537,932

Expense Breakdown

Grants Paid $0

Salaries & Benefits $15,778,951

Fundraising Expenses $0

Other Expenses $22,836,845

TOTAL EXPENSES $198,879,198

Year-over-Year Comparison

	2024	2023	Change
Revenue	$206,537,932	$195,657,682	+0.1%
Expenses	$198,879,198	$192,634,864	+0.0%
Net Income	$7,658,734	$3,022,818	+1.5%

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

221

Volunteers

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

$3,291,092

Total Directors

Key Employees

$322,122

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAVID GILL	CHAIRMAN	0.25	Officer Director	$0	$0	$0
RONALD RATTO	VICE CHAIR	0.25	Officer Director	$0	$0	$0
KIANA AMARAL	TRUSTEE	0.25	Director	$0	$0	$0
PAM BENGARD	TRUSTEE	0.25	Director	$0	$0	$0
DENNIS JOHNSTON	TRUSTEE (THRU 11/24)	0.15	Director	$0	$0	$0
TREY RODRIGUEZ III	TRUSTEE	0.25	Director	$0	$0	$0
JOE MERANDA	TRUSTEE	0.25	Director	$0	$0	$0
KELLY STICKLAND	TRUSTEE	0.25	Director	$0	$0	$0
STEVE MANGAPIT	CHIEF OPERATING OFFICER	24.00	Officer	$647,756	$42,891	$1,122,407
DAVID PUGLIA	PRESIDENT AND CEO	20.00	Officer	$473,534	$449,232	$1,396,300
WARD KENNEDY	SR. VICE PRESIDENT & CFO	16.00	Officer	$284,754	$60,500	$772,385
LESSLIE D WILLIAMS	VP INSURANCE OPERATIONS	30.00	Key Emp	$213,084	$38,010	$322,122
JONATHAN ALEXANDER	VP LEGAL & COMPLIANCE COUNSEL	33.00	Highest	$293,470	$59,151	$412,730
LAWRENCE J LABRIOLA	VICE PRESIDENT UNDERWRITING	40.00	Highest	$267,991	$37,084	$305,075
MICHAEL T WILLIAMS	CIO	18.00	Highest	$98,806	$38,451	$258,020
KATHY ALLAN	DIRECTOR - CLAIMS	18.00	Highest	$88,918	$34,060	$231,656
KATHY NGUYEN	BUSINESS PROCESSES AND SYSTEM DEVELOPMENT	20.00	Highest	$87,970	$33,872	$209,812

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	$206,537,932	$198,879,198	$152,497,996	$7,658,734
2024	No data	No data	No data	No data
2023	$197,927,774	$192,789,587	$127,739,722	$5,138,187
2022	$204,506,147	$194,876,401	$115,487,106	$9,629,746
2021	$210,964,965	$194,279,710	$123,731,823	$16,685,255
2020	$223,920,181	$228,443,969	$102,764,224	$-4,523,788
2019	$229,394,459	$238,804,208	$105,744,898	$-9,409,749
2018	$233,723,988	$228,240,682	$114,509,209	$5,483,306

WESTERN GROWERS ASSURANCE TRUST FUND