UAW Local 400
Legal name: International Union United Auto Aerospace & Agricultural Workers
Nonprofit profile at a glance
- EIN
- 380548982
- IRS 990 coverage
- 2020–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2025
- Location
- Utica, MI, United States
- Phone
- 586-731-6270
- Rating
- 32
- Verdict
- REVIEW
- Rating confidence
- Moderate
Reported finances
- Revenue
- $1,122,494
- Expenses
- $1,273,397
- Assets
- $817,356
- Liabilities
- $67,059
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
29 people listed
Executive titles in this filing
- Mark Hemphill (President (5/12/25-12/31/25&VP 1/1/25-5/11/25))
- Christopher Dilbert Jr (President (1/1/25 - 5/11/25))
Highest reported compensation
- Mark Hemphill (President (5/12/25-12/31/25&VP 1/1/25-5/11/25)): $129,025 total reported compensation
- Patrick Tarrance (Financial Secretary (1/8/25 - 12/31/25)): $61,424 total reported compensation
- James Sorgi (Recording Secretary): $50,653 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
All active or laid-off UAW members in good standing can apply for the Family Scholarship Program if they have never previously attended. This Program is only available one time per member. Past participants are not eligible to reapply. Your spouse/domestic partner (must reside at the same address) and children/grandchildren 4-18 years old may attend with you. You may be required to provide a birth certificate or proof of legal guardianship for each attending child. Children under four years old cannot attend. Other relatives, non-relatives, and retirees are not eligible to participate.
What it reported doing in 2025
Collective bargaining and representation to 1700 members
Operating model
- Revenue model
- Other-operating. 100% of the money available for current operations came from other operating revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 90
- Accountability: 22
- Sustainability: 19
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 13.6%; rating input score 14; 12th percentile among comparable filings
- Governance controls: 3 of 9 controls in place; rating input score 33
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -13.4%; rating input score 10; 10th percentile among comparable filings
- Total-asset coverage ratio: 0.64; rating input score 31; 31st percentile among comparable filings
- Liabilities to assets ratio: 0.08; rating input score 37; 37th percentile among comparable filings
- Officer compensation ratio: 24.6%; rating input score 11; 11th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -4.7% per year; rating input score 0; 4th percentile among comparable filings
- Asset growth: -10.1% per year; rating input score 0; 3rd percentile among comparable filings
Details
- What they do: 1 programs and campaigns described on the official site · 2 operating locations identified
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 3 of 22 board members independent · 3 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $129K · 29 people listed
- Consistency: 11 of 12 current checks pass · 1 finding to review
- Schedules: 3 filed schedules
- Filing history: 6 filing years from 2020 to 2025
- Contacts: How to reach this organization
- Money network: 23 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- High — Accountability: Independent voting board scored 14/100.
- Moderate — Accountability: Governance controls: 5 of 8 not reported.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- High — Sustainability: Operating margin scored 10/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
- High — Sustainability: Officer compensation ratio scored 11/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 37/100.