United Food & Commercial Workers Union Local 876

Nonprofit profile at a glance

EIN
380513037
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Southfield, MI, USA
Phone
2485859671
Rating
57
Verdict
MIXED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$10,322,036
Expenses
$8,574,303
Assets
$33,855,639
Liabilities
$2,692,533

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

Leadership & pay

15 people listed

Executive titles in this filing

  • DANIEL PEDERSEN (PRESIDENT)

Highest reported compensation

  • DANIEL PEDERSEN (PRESIDENT): $326,368 total reported compensation
  • STEPHANIE VILLALPANDO (SECRETARY-TREASURER (BEG. SEPT 2023)): $179,098 total reported compensation
  • MARGARITTE THOMAS (RECORDER (BEG. SEPT 2023)): $110,982 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Labor union representing food and commercial workers, primarily in southeast Michigan.

What it reported doing in 2024

All program service revenue is derived from membership dues. The dues allow the union to fulfill its exempt purpose of representing food and commercial workers, primarily in southeast Michigan.

Operating model

Revenue model
Membership-supported. 92% of the money available for current operations came from membership dues.
Distribution model
Hybrid. The nonprofit split its reported program spending across 54% for direct work, 1% for grants, and 45% for member benefits.

The verdict

MIXED - A large share of available resources goes toward mission work and revenue comfortably covers expenses. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 53
  • Accountability: 58
  • Sustainability: 71
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68.3%; rating input score 68
  • Program expense ratio: 76.4%; rating input score 76
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 6th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 17.9%; rating input score 18; 9th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 36.4%; rating input score 36; 7th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 16.9%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 3.95; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 13.6%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -0.7% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: 2.9% per year; rating input score 100; 22nd percentile among comparable filings

Details

  • Where the money goes: 68.3% of revenue deployed · 76.4% of spending went to programs
  • Governance: 4 of 11 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $326K · 15 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $314K reported
  • Consistency: 31 of 32 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes grants, executive pay, and related organizations
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 16 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Accountability: Independent voting board scored 36/100.
  • High — Transparency & Controls: Grant itemization coverage scored 18/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Officer compensation ratio scored 11/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.