United Food & Commercial Workers Union

Nonprofit profile at a glance

EIN
060721822
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Farmington, CT, USA
Phone
8606779333
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$3,335,623
Expenses
$3,338,753
Assets
$1,527,778
Liabilities
$398,010

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • Mark A Espinosa (President)

Highest reported compensation

  • Mark A Espinosa (President): $342,834 total reported compensation
  • Jason Dokla (Secretary/Treas): $158,148 total reported compensation
  • Jason Frechette (Executive VP): $126,085 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The primary exempt purpose of this entity is its function as a local branch labor union collecting and remitting dues of its members and representing its members with regard to labor issues.

What it reported doing in 2025

Local branch labor union collecting and remitting dues of its members and representing its members with regard to labor issues.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Affiliate network. The nonprofit sent 63% of its reported program spending through affiliated organizations.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 53
  • Transparency & Controls: 73
  • Accountability: 77
  • Sustainability: 21
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.2%; rating input score 60
  • Program expense ratio: 60%; rating input score 60
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 100%; rating input score 100; 75th percentile among comparable filings
  • 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: Pass
    • CEO compensation review process: Fail
    • 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: -0.1%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 0.46; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0.26; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 25.5%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: -0.7% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: -0.9% per year; rating input score 0; 6th percentile among comparable filings
  • Asset growth: 3.6% per year; rating input score 100; 25th percentile among comparable filings

Details

  • Where the money goes: 60.2% of revenue deployed · 60% of spending went to programs
  • Governance: 5 of 5 board members independent · 4 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $2M in reported program spending
  • Leadership: top reported pay $343K · 10 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $258K reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 5 filed schedules · includes grants and executive pay
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 10 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 26/100.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.