United Food and Commercial Workers Union Local 27 Afl-cio
Nonprofit profile at a glance
- EIN
- 521265190
- IRS 990 coverage
- 2019–2024
- Forms available
- Form 990 2024
- Location
- Towson, MD, USA
- Phone
- 4103372700
- Rating confidence
- Limited
Reported finances
- Revenue
- $10,158,255
- Expenses
- $11,165,913
- Assets
- $5,372,260
- Liabilities
- $16,869
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
21 people listed
Executive titles in this filing
- JASON CHORPENNING (PRESIDENT)
- RICHARD WILDT (EXECUTIVE VICE PRESIDENT)
- NELSON HILL (EXECUTIVE ASST TO PRESIDENT/VP)
- JAVIEL NAZARIO (EXEC ASSIST TO PRESIDENT/VP)
- JESSICA HACK (FIELD ASST TO PRESIDENT/VP)
- MICHAEL HAMMETT (ASSISTANT TO PRESIDENT/VP)
Highest reported compensation
- JASON CHORPENNING (PRESIDENT): $418,010 total reported compensation
- THOMAS HIPKINS (SECRETARY/TREASURER): $311,026 total reported compensation
- RICHARD WILDT (EXECUTIVE VICE PRESIDENT): $244,574 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To conduct a local union of persons engaged in the performance of work within its jurisdiction; to organize, unite, and assist persons, without regard to race, creed, color, sex, religion, age, disability, sexual orientation, or national origin, engaged in the performance of work within its jurisdiction for the purpose of improving wages, hours and benefits, and working conditions; to obtain the status of exclusive bargaining representative of persons employed within its jurisdiction and to process and resolve grievances and enforce all other rights arising out of such collective bargaining relationships; to support research in our industries for the benefit of its members; to advance and safeguard the full employment, economic security, and social welfare of its members, and of workers generally; to print and disseminate publications; to support and encourage such other objectives for which working people may lawfully combine for their mutual protection and benefit.
What it reported doing in 2024
Improved wages, hours, benefits and working conditions; processed and resolved grievances, advanced and safeguarded the full employment and economic security of members; printed and disseminated publications.
Operating model
- Revenue model
- Earned-program. 94% of the money available for current operations came from fees and other program 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
- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.
Rating breakdown
- Financial Efficiency: NotEnoughData
- Transparency & Controls: 74
- Accountability: 64
- Sustainability: 21
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 37.5%; rating input score 38; 7th percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -9.9%; rating input score 10; 10th percentile among comparable filings
- Total-asset coverage ratio: 0.48; rating input score 15; 15th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 95; 95th percentile among comparable filings
- Officer compensation ratio: 25.4%; rating input score 2; 2nd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -1.6% per year; rating input score 0; 5th percentile among comparable filings
- Asset growth: -2% per year; rating input score 0; 6th percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 6 of 16 board members independent · 9 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $418K · 21 people listed · 1 of 6 pay-setting controls reported
- Highest-paid contractors: 1 contractor listed · $195K reported
- Consistency: 14 of 14 current checks pass
- Schedules: 7 filed schedules · includes major donors and executive pay
- Filing history: 6 filing years from 2019 to 2024
- Contacts: How to reach this organization
- Money network: 22 filed money-flow records
- Related organizations: 2 filed related-organization links
- 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.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Accountability: Independent voting board scored 38/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 10/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 15/100.
- High — Sustainability: Officer compensation ratio scored 2/100.