INTERNATIONAL LONGSHORE & WAREHOUS… - Form 990 Financial Data

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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

Principal Officer

CHRISTIAN WEST

Tax Period

2023-01-01 to 2023-12-31

INTERNATIONAL LONGSHORE & WAREHOUSE UNION LOCAL 142 is a mid-sized nonprofit that reported $18.8M in total revenue in fiscal year 2023. Revenue grew 11% year-over-year, indicating healthy expansion. Expenses of $16.3M left a modest 14% surplus.

Mission

LABOR UNION

Program Service Accomplishments

Program 1

PROGRAM SERVICES COLUMN NOT REQUIRED FOR 501(C)(5) ORGANIZATIONS. SEE STATMENT 7

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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 $15,920,788

Investment Income $994,110

Other Revenue $1,928,623

TOTAL REVENUE $18,843,521

Expense Breakdown

Grants Paid $0

Salaries & Benefits $10,010,502

Fundraising Expenses $0

Other Expenses $6,275,893

TOTAL EXPENSES $16,286,395

Year-over-Year Comparison

	2023	2022	Change
Revenue	$18,843,521	$16,921,095	+0.1%
Expenses	$16,286,395	$15,685,978	+0.0%
Net Income	$2,557,126	$1,235,117	+1.1%

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

14500

Independent Members

N/A

Employees

416

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

$1,168,236

Total Directors

$185,789

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CHRISTIAN WEST	PRESIDENT	40.00	Officer	$221,043	$0	$221,043
MICHAEL VICTORINO JR	SECRETARY/TR	40.00	Officer	$220,161	$0	$220,161
KALE ORNELLAS	NON-FULL ORG	34.00	Highest	$125,126	$0	$125,126
MICHELLE TRAN	CONTRACT ADM	40.00	Highest	$122,902	$0	$122,902
COLLIN MANSANAS	NON-FULL ORG	31.00	Highest	$112,366	$0	$112,366
CORINNA NGUYEN	VICE PRESIDE	40.00	Officer	$112,224	$0	$112,224
MICHAEL YAMAGUCHI	DIVISION DIR	40.00	Officer	$109,993	$0	$109,993
ELMER C GOROSPE	DIVISION DIR	40.00	Officer	$109,112	$0	$109,112
ROBERTO ANDRION	DIVISION DIR	40.00	Officer	$108,687	$0	$108,687
RHONDA MORRIS	DIVISION DIR	40.00	Officer	$107,929	$0	$107,929
MATTHEW ARAKAWA	ACCOUNTING S	40.00	Highest	$100,687	$0	$100,687
ROSELYN MOLINA	BUSINESS AGE	40.00	Highest	$100,066	$0	$100,066
CHARLES ANDRION	LOCAL REP.	40.00	Director	$95,401	$0	$95,401
DYLAN GASPAR	DIVISION REP	40.00	Officer	$92,179	$0	$92,179
RONALD SILIADO	DIVISION REP	40.00	Officer	$86,908	$0	$86,908
NEILL K AMASAKI	TRUSTEE OAHU	8.00	Director	$19,278	$0	$19,278
RADFORD DEMOTTA	IEB LONGSHOR	4.00	Director	$12,328	$0	$12,328
JIMMY BARRERAS	LEB PINEAPPL	5.00	Director	$6,732	$0	$6,732
SIERRA DELGADO	IEB GENERAL	5.00	Director	$6,287	$0	$6,287
LOURDES RIVERA	TRUSTEE MAUI	3.00	Director	$5,297	$0	$5,297
DONNA-LEE OYAMOT-MAEHA	IEB TOURISM	3.00	Director	$4,466	$0	$4,466
TRUDY AZEKA	LEB KAUAI	3.00	Director	$4,079	$0	$4,079
DANE JOSUE	LEB MAUI	2.00	Director	$3,999	$0	$3,999
RICARDO DE LA TORRE	IEB PINEAPPL	3.00	Director	$3,798	$0	$3,798
ERIN NAKAMATSU	LEB TOURISM	2.00	Director	$3,456	$0	$3,456
FRAZER NUU	LEB OAHU	2.00	Director	$3,418	$0	$3,418
ELMER GOROSPE JR	LEB HAWAII	1.00	Director	$3,410	$0	$3,410
MATHEW RODRIGUES	TRUSTEE PINE	4.00	Director	$3,148	$0	$3,148
BRYON PONTE	TRUSTEE KAUA	2.00	Director	$3,127	$0	$3,127
DONA SH TAKAMORI	TRUSTEE GENL	2.00	Director	$2,365	$0	$2,365
ROLAND SHIMAOKA JR	LEB GENERAL	1.00	Director	$2,079	$0	$2,079
LINDA POKIPALA	TRUSTEE HAWA	2.00	Director	$1,747	$0	$1,747
OWEN M CASTAGAN	TRUSTEE TOUR	1.00	Director	$1,374	$0	$1,374

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	$18,843,521	$16,286,395	$39,642,277	$2,557,126
2022	$16,921,095	$15,685,978	$36,692,278	$1,235,117
2021	$14,985,238	$15,937,577	$35,466,519	$-952,339
2020	$13,056,927	$15,068,331	$36,356,421	$-2,011,404
2019	$18,585,826	$14,713,142	$38,362,463	$3,872,684
2018	$18,291,545	$15,173,055	$34,449,752	$3,118,490

INTERNATIONAL LONGSHORE & WAREHOUSE UNION LOCAL 142