ROOFERS UNION LOCAL 221 (EIN 990090243) - 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

1958

Legal Domicile

Principal Officer

CHONG VAUGHN

Phone

8088475757

Tax Period

2025-01-01 to 2025-12-31

ROOFERS UNION LOCAL 221, founded in 1958, is a small nonprofit that reported $753K in total revenue in fiscal year 2025. Revenue grew 14% year-over-year, indicating healthy expansion. The organization ran a surplus of $175K, a strong 23% operating margin.

Mission

TO ORGANIZE ALL WORKERS & TO SECURE IMPROVED WAGES, FRINGE BENEFITS, AND WORKING CONDITIONS FOR 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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $642,642

Investment Income $83,200

Other Revenue $26,744

TOTAL REVENUE $752,586

Expense Breakdown

Grants Paid $0

Salaries & Benefits $279,134

Fundraising Expenses $0

Program Expenses $439,740

Other Expenses $298,475

TOTAL EXPENSES $577,609

Year-over-Year Comparison

	2025	2024	Change
Revenue	$752,586	$658,726	+0.1%
Expenses	$577,609	$551,770	+0.0%
Net Income	$174,977	$106,956	+0.6%

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

$188,033

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CHONG VAUGHN	FS/TR/BM	40.00	Officer	$134,961	$0	$134,961
NAEHU-FREITAS IKAIKA	RECORDING SE	24.00	Officer	$53,072	$0	$53,072
AQUINO CLAUDIO	EXE. BOARD M	N/A	Director	$0	$0	$0
REIS DOUGLAS	EXE. BOARD M	N/A	Director	$0	$0	$0
MEDEIROS KERRY	EXE. BOARD M	N/A	Director	$0	$0	$0
LUNING SPARKY	EXE. BOARD M	N/A	Director	$0	$0	$0
SUBIONO ENRIQUE	PRESIDENT	N/A	Officer	$0	$0	$0
KAOHE FRED	VICE PRESIDE	N/A	Officer	$0	$0	$0
AHLOO MARSHALL	SGT-AT-ARMS	N/A	Officer	$0	$0	$0

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	$752,586	$577,609	$2,468,051	$174,977
2024	$658,726	$551,770	$2,288,600	$106,956
2023	$630,355	$517,973	$2,181,935	$112,382
2022	$611,202	$529,960	$2,070,749	$81,242
2021	$536,389	$523,567	$1,989,493	$12,822
2020	$577,209	$519,783	$1,976,353	$57,426
2019	$626,778	$531,566	$1,921,074	$95,212
2018	$588,103	$504,173	$1,825,436	$83,930

ROOFERS UNION LOCAL 221