United Food and Commercial Workers Union Local No 4
Nonprofit profile at a glance
- EIN
- 810504875
- IRS 990 coverage
- 2010–2022
- Forms available
- Form 990 2022
- Location
- Butte, MT, USA
- Phone
- 4067823266
- Rating
- 72
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $1,121,201
- Expenses
- $996,096
- Assets
- $0
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- NICOLAI COCERGINE (PRESIDENT)
- LEILANI HANNIFIN (VICE-PRESIDENT)
Highest reported compensation
- NICOLAI COCERGINE (PRESIDENT): $98,777 total reported compensation
- TERRIE TRETTENBACH (SECRETARY TREASURER): $68,230 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To organize labor for moral and social advancement
What it reported doing in 2022
Assisted organized labor
Operating model
- Revenue model
- Earned-program. 99% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 61% for direct work, and 39% for member benefits.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 63
- Transparency & Controls: 82
- Accountability: 77
- Sustainability: 32
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 68.9%; rating input score 69
- Program expense ratio: 74%; rating input score 74
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90.9%; rating input score 91; 8th 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: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 4 of 9 controls in place; rating input score 44
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- 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: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 11.2%; rating input score 63; 63rd percentile among comparable filings
- Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 16.8%; rating input score 19; 19th percentile among comparable filings
Growth
- Program expense growth: 11.3% per year; rating input score 100; 69th percentile among comparable filings
- Revenue growth: 5.5% per year; rating input score 100; 50th percentile among comparable filings
- Asset growth: 9.6% per year; rating input score 100; 57th percentile among comparable filings
Details
- Where the money goes: 68.9% of revenue deployed · 74% of spending went to programs
- Governance: 4 of 4 board members independent · 4 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $737K in reported program spending
- Leadership: top reported pay $99K · 4 people listed
- Consistency: 25 of 26 current checks pass · 1 finding to review
- Schedules: 4 filed schedules
- Filing history: 12 filing years from 2010 to 2022
- Contacts: How to reach this organization
- Money network: 2 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- Moderate — Accountability: Governance controls: 4 of 8 not reported.
- High — Sustainability: Total-asset coverage ratio scored 0/100.
- Moderate — Transparency & Controls: Schedule D land buildings reconciliation did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 19/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.