United Food & Commerical Workers Local 304A

Nonprofit profile at a glance

EIN
460198175
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Sioux Falls, SD, USA
Rating
84
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$1,170,351
Expenses
$1,041,741
Assets
$1,072,674
Liabilities
$4,105

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

Leadership & pay

9 people listed

Executive titles in this filing

  • BJ Motley (President)
  • Lual Agutdau (Vice President)
  • Bobby Conner (Vice President)
  • Bullen Furula (Vice President)
  • Susan Michaels (Vice President)

Highest reported compensation

  • BJ Motley (President): $112,237 total reported compensation
  • Mustafa Kalombo (Treasurer): $98,114 total reported compensation
  • Susan Michaels (Vice President): $18,000 total reported compensation

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

Overview

Mission

Local Chapter of the international United Food and Commercial Workers

What it reported doing in 2024

Represent workers in Various companies Located in South Dakota

Operating model

Revenue model
Membership-supported. 94% of the money available for current operations came from membership dues.
Distribution model
Hybrid. The nonprofit split its reported program spending across 61% for direct work, 38% for affiliated organizations, and 1% for member benefits.

The verdict

STRONG - 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 assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 100
  • Accountability: 72
  • Sustainability: 53
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.3%; rating input score 89
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 3 of 9 controls in place; rating input score 33
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 11%; rating input score 63; 63rd percentile among comparable filings
  • Total-asset coverage ratio: 1.03; rating input score 44; 44th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 75; 75th percentile among comparable filings
  • Officer compensation ratio: 23.3%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 2.7% per year; rating input score 100; 30th percentile among comparable filings
  • Revenue growth: 0.5% per year; rating input score 100; 17th percentile among comparable filings
  • Asset growth: -0.1% per year; rating input score 0; 17th percentile among comparable filings

Details

  • Where the money goes: 89.3% of revenue deployed · 100% of spending went to programs
  • Governance: 9 of 9 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $112K · 9 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 9 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: 6 of 9 not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 44/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.