LABORERS TRAINING & RETRAINING TRUST FOR SOUTHERN CALIFORNIA % ROBERT GLAZA (EIN 952672750) - 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

1970

Legal Domicile

Principal Officer

JON P PRECIADO

Phone

6262793000

Tax Period

2023-01-01 to 2023-12-31

LABORERS TRAINING & RETRAINING TRUST FOR SOUTHERN CALIFORNIA % ROBERT GLAZA, founded in 1970, is a mid-sized nonprofit in the Employment sector that reported $24.4M in total revenue in fiscal year 2023. Revenue grew 13% year-over-year, indicating healthy expansion. Expenses of $22.5M left a modest 8% surplus.

Mission

TRAINING AND RETRAINING CONSTRUCTION LABORERS.

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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 $444,679

Program Service Revenue $23,200,953

Investment Income $687,596

Other Revenue $62,785

TOTAL REVENUE $24,396,013

Expense Breakdown

Grants Paid $0

Salaries & Benefits $13,308,806

Fundraising Expenses $0

Program Expenses $21,471,006

Other Expenses $9,150,671

TOTAL EXPENSES $22,459,477

Year-over-Year Comparison

	2023	2022	Change
Revenue	$24,396,013	$21,614,753	+0.1%
Expenses	$22,459,477	$23,141,895	0.0%
Net Income	$1,936,536	$-1,527,142	-2.3%

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

Employees

100

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
GEORGE BUTOROVICH	MANAGEMENT TRUSTEE	4.00	Director	$0	$0	$0
STEVE CAMPBELL	MANAGEMENT TRUSTEE	4.00	Director	$0	$0	$0
JENNIFER GARCIA	MANAGEMENT TRUSTEE	4.00	Director	$0	$0	$0
ERWIN MENDOZA	MANAGEMENT TRUSTEE	4.00	Director	$0	$0	$0
BRANDON PENSICK	MANAGEMENT TRUSTEE	4.00	Director	$0	$0	$0
CHUCK POSS	MANAGEMENT TRUSTEE, CO-CHAIR	4.00	Officer Director	$0	$0	$0
MIKE RODRIGUEZ	MANAGEMENT TRUSTEE	4.00	Director	$0	$0	$0
JIM RYAN	MANAGEMENT TRUSTEE	4.00	Director	$0	$0	$0
PAUL VON BERG	MANAGEMENT TRUSTEE	4.00	Director	$0	$0	$0
ALEX ARTIAGA	UNION TRUSTEE	4.00	Director	$0	$0	$0
MICHAEL DEA	UNION TRUSTEE	4.00	Director	$0	$0	$0
ADRIAN ESPARZA	UNION TRUSTEE	4.00	Director	$0	$0	$0
ED LEARN	UNION TRUSTEE	4.00	Director	$0	$0	$0
VAL MACEDO	UNION TRUSTEE	4.00	Director	$0	$0	$0
ANTHONY MIRELES	UNION TRUSTEE	4.00	Director	$0	$0	$0
JON P PRECIADO	UNION TRUSTEE, CO-CHAIR	4.00	Officer Director	$0	$0	$0
HERTZ RAMIREZ	UNION TRUSTEE	4.00	Director	$0	$0	$0
SERGIO RASCON	UNION TRUSTEE	4.00	Director	$0	$0	$0
PERTER SANTILLAN	UNION TRUSTEE	4.00	Director	$0	$0	$0
MARIO SUALES	UNION TRUSTEE	4.00	Director	$0	$0	$0
LOUIS FISHER III	MANAGEMENT TRUSTEE	4.00	Director	$0	$0	$0
RYAN WINSLOW	INSTRUCTOR	40.00	Highest	$193,980	$24,013	$217,993
MATTHEW KUPSAK	INSTRUCTOR	40.00	Highest	$147,484	$45,154	$192,638
PABLO GARCIA	INSTRUCTOR	40.00	Highest	$149,943	$42,380	$192,323
FREDERICK FURRER	MANAGEMENT	40.00	Highest	$148,777	$42,232	$191,009
DAVID ESPINOZA	EXECUTIVE DIRECTOR	40.00	Highest	$170,685	$29,158	$199,843

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
2024	No data	No data	No data	No data
2023	$24,396,013	$22,459,477	$48,590,301	$1,936,536
2022	$21,614,753	$23,141,895	$45,600,553	$-1,527,142
2021	$22,686,554	$21,230,403	$47,095,195	$1,456,151
2020	$24,028,902	$18,439,369	$46,381,752	$5,589,533
2019	$20,571,393	$19,049,787	$41,115,654	$1,521,606
2018	$17,216,759	$16,308,930	$37,655,008	$907,829

LABORERS TRAINING & RETRAINING TRUST FOR SOUTHERN CALIFORNIA % ROBERT GLAZA