United Food & Commercial Workers

Nonprofit profile at a glance

EIN
314392482
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Columbus, OH, USA
Phone
6142377671
Rating
34
Verdict
REVIEW
Rating confidence
Moderate

Reported finances

Revenue
$10,312,438
Expenses
$10,599,411
Assets
$14,411,226
Liabilities
$33,309

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

29 people listed

Executive titles in this filing

  • RANDY QUICKEL (President)
  • MARK DERSOM (Vice President)
  • CARA MCKNIGHT (Vice President)
  • BRIAN PERKINS (Vice President)
  • SYLVESTER CAROTHERS (Vice President)
  • JOHN KING (Vice President)

Highest reported compensation

  • PAUL SMITHBERGER (SEC.TREAS-PAST): $399,345 total reported compensation
  • RANDY QUICKEL (President): $329,899 total reported compensation
  • MIKE NICHOLS (SEC.TREAS-CURRE): $183,979 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 organize all workers for the economic, moral and social advancement of their condition and status

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

REVIEW - Most filed governance safeguards are in place. 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: 55
  • Accountability: 74
  • Sustainability: 35
  • Growth: 20

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: 84.6%; rating input score 85; 0th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Pass
    • 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: 28.4%; rating input score 28; 9th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: No; rating input score 0

Accountability

  • Independent voting board: 55.6%; rating input score 56; 9th 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: -2.8%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 1.36; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 95; 95th percentile among comparable filings
  • Officer compensation ratio: 21.1%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -1.9% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: 1.2% per year; rating input score 100; 14th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 15 of 27 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $10.6M in reported program spending
  • Leadership: top reported pay $399K · 29 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $283K reported
  • Consistency: 14 of 17 current checks pass · 3 findings to review
  • Schedules: 6 filed schedules · includes grants, executive pay, and related organizations
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 33 filed money-flow records
  • Related organizations: 4 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.

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.
  • Review — Accountability: Independent voting board scored 56/100.
  • High — Transparency & Controls: Grant itemization coverage scored 28/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 21/100.
  • High — Transparency & Controls: Related-party transparency scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.