SAN FERNANDO VALLEY AREA LOCAL AMERICAN POSTAL WORKERS UNION (EIN 952768650) - 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

1972

Legal Domicile

Principal Officer

MARTHA MARTINEZ

Phone

8187858490

Tax Period

2024-01-01 to 2024-12-31

SAN FERNANDO VALLEY AREA LOCAL AMERICAN POSTAL WORKERS UNION, founded in 1972, is a small nonprofit that reported $399K in total revenue in fiscal year 2024. Revenue grew 13% year-over-year, indicating healthy expansion.

Mission

THE MISSION OF THE ORGANIZATION IS TO REPRESENT THE MEMBERS FOR THE PURPOSE OF TRAINING, SECURING ADEQUATE WAGES, FRINGE BENEFITS, JUST AND REASONABLE WORKING CONDITIONS, AND TO PROMOTE THE SOCIAL AWAREMESS OF ITS MEMBERS.

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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 $398,171

Investment Income $0

Other Revenue $781

TOTAL REVENUE $398,952

Expense Breakdown

Grants Paid $0

Salaries & Benefits $296,532

Fundraising Expenses $0

Other Expenses $104,423

TOTAL EXPENSES $400,955

Year-over-Year Comparison

	2024	2023	Change
Revenue	$398,952	$353,684	+0.1%
Expenses	$400,955	$420,858	0.0%
Net Income	$-2,003	$-67,174	-1.0%

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

N/A

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

$134,606

Total Directors

$29,331

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARTHA MARTINEZ	PRESIDENT	40.00	Officer	$90,773	$0	$90,773
PATRICIA SARTAIN	TREASURER	20.00	Officer	$29,302	$0	$29,302
GARY ORTEGA	RECORDING SE	2.00	Officer	$14,531	$0	$14,531
DANIEL VARGAS	TRUSTEE	2.00	Director	$11,986	$0	$11,986
DANI ZANBRANO	TRUSTEE	2.00	Director	$4,800	$0	$4,800
ALMA CUDIAMAT	MAINTENANCE	1.00	Director	$3,085	$0	$3,085
JORGE AYALA	DIRECTOR- MA	2.00	Director	$2,341	$0	$2,341
ERIC TACHNER	VICE PRESIDE	1.00	Director	$1,957	$0	$1,957
RAYMOND FRANCIS	CLERK CRAFT	1.00	Director	$1,794	$0	$1,794
YOLANDA RILEY	DIRECTOR - L	1.00	Director	$1,790	$0	$1,790
MARIO VILLAGRAN	TRUSTEE	1.00	Director	$1,102	$0	$1,102
JOEL FUERTE	TRUSTEE	1.00	Director	$476	$0	$476

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	$398,952	$400,955	$207,199	$-2,003
2023	$353,684	$420,858	$209,202	$-67,174
2022	$359,107	$388,505	$280,197	$-29,398
2021	$353,526	$346,396	$313,390	$7,130
2020	$355,470	$345,159	$310,055	$10,311
2019	$350,534	$365,321	$303,784	$-14,787
2018	$369,744	$368,664	$303,268	$1,080

SAN FERNANDO VALLEY AREA LOCAL AMERICAN POSTAL WORKERS UNION