Form 990 for tax year 2023
Filed by UNITED FOOD AND COMMERCIAL WORKERS UNION LOCAL 27.
Totals
- Total revenue
- $10,031,170
- Total expenses
- $11,015,810
- Contributions and grants received
- $0
- Grants paid
- $48,500
- Program service revenue
- $9,495,667
- Investment income
- $143,167
- Other revenue
- $392,336
- Total assets, end of year
- $5,613,543
- Total liabilities, end of year
- $17,806
- Net assets or fund balances, end of year
- $5,595,737
- Program services expenses (Part IX)
- not reported
- Management and general expenses
- not reported
- Fundraising expenses
- not reported
- Program service expenses (Part III)
- not reported
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
2a · Program service revenue: MEMBERSHIP DUES
total $9,495,667 · related or exempt $9,495,667
-
3 · Investment income
total $174,023 · excluded $174,023
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $0
-
6c · Rental income or loss
real property $0 · personal property $0
-
6d · Net rental income or loss
total $0
-
7a · Gross sales of assets other than inventory
securities $1,729,953
-
7b · Less cost or other basis and sales expenses
securities $1,760,809
-
7c · Gain or loss
securities -$30,856
-
7d · Net gain or loss
total -$30,856
-
8a · Fundraising events: gross income
$0
-
8b · Fundraising events: direct expenses
$0
-
8c · Net income from fundraising events
total $0
-
9a · Gaming: gross income
$0
-
9b · Gaming: direct expenses
$0
-
9c · Net income from gaming
total $0
-
10a · Gross sales of inventory
$0
-
10b · Cost of goods sold
$0
-
10c · Net income from sales of inventory
total $0
-
11a · Other revenue: DISBURSEMENTS ON THEIR BEHALF
total $217,604 · related or exempt $217,604
-
11b · Other revenue: OTHER REVENUE
total $174,732 · related or exempt $174,732
-
11e · Other revenue, total
$392,336
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0
-
2 · Grants to domestic individuals
total $48,500
-
3 · Grants to foreign organizations and individuals
total $0
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $1,950,812
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $2,015,914
-
8 · Pension plan contributions
total $702,961
-
9 · Other employee benefits
total $998,973
-
10 · Payroll taxes
total $303,208
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $180,000
-
11c · Fees: accounting
total $0
-
11d · Fees: lobbying
total $45,995
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $25,099
-
11g · Fees: other
total $144,604
-
12 · Advertising and promotion
total $0
-
13 · Office expenses
total $139,017
-
14 · Information technology
total $86,984
-
15 · Royalties
total $0
-
16 · Occupancy
total $343,093
-
17 · Travel
total $141,298
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $92,005
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $3,146,361
-
22 · Depreciation, depletion and amortization
total $117,171
-
23 · Insurance
total $76,450
-
24a · Other expenses: NEGOTIATING COMMITTEE EXPENSE
total $154,850
-
24b · Other expenses: CONTRIBUTIONS FOR MEMBERS
total $103,364
-
24c · Other expenses: TELEPHONE
total $54,799
-
24d · Other expenses: MEMBERSHIP AND OTHER AFFAIRS
total $59,574
-
24e · All other expenses
total $84,778
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $22,901 · end of year $113,670
-
2 · Savings and temporary cash investments
beginning of year $580,599 · end of year $576,027
-
3 · Pledges and grants receivable
beginning of year $0 · end of year $0
-
4 · Accounts receivable
beginning of year $0 · end of year $0
-
5 · Loans and receivables from officers and key people
beginning of year $0 · end of year $0
-
6 · Loans and receivables from disqualified persons
beginning of year $0 · end of year $0
-
7 · Other notes and loans receivable
beginning of year $0 · end of year $0
-
8 · Inventories for sale or use
beginning of year $0 · end of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $0 · end of year $0
-
10a · Land, buildings and equipment: cost or other basis
$1,449,330
-
10b · Land, buildings and equipment: accumulated depreciation
$801,827
-
10c · Land, buildings and equipment, net
beginning of year $642,768 · end of year $647,503
-
11 · Investments: publicly traded securities
beginning of year $4,017,684 · end of year $3,707,231
-
12 · Investments: other securities
beginning of year $617,171 · end of year $569,112
-
13 · Investments: program-related
beginning of year $0 · end of year $0
-
14 · Intangible assets
beginning of year $0 · end of year $0
-
15 · Other assets
beginning of year $0 · end of year $0
-
17 · Accounts payable and accrued expenses
beginning of year $0 · end of year $0
-
18 · Grants payable
beginning of year $0 · end of year $0
-
19 · Deferred revenue
beginning of year $0 · end of year $0
-
20 · Tax-exempt bond liabilities
beginning of year $0 · end of year $0
-
21 · Escrow or custodial account liability
beginning of year $0 · end of year $0
-
22 · Loans and payables to officers and key people
beginning of year $0 · end of year $0
-
23 · Secured mortgages and notes payable
beginning of year $0 · end of year $0
-
24 · Unsecured notes and loans payable
beginning of year $0 · end of year $0
-
25 · Other liabilities
beginning of year $5,918 · end of year $17,806
-
27 · Net assets without donor restrictions
beginning of year $5,852,304 · end of year $5,482,067
-
28 · Net assets with donor restrictions
beginning of year $22,901 · end of year $113,670
Mission and programs · 2023
Mission
TO CONDUCT A LOCAL UNION OF PERSONS ENGAGED IN THE PERFORMANCE OF WORK WITHIN ITS JURISDICTION; TO ORGANIZE, UNITE, AND ASSIST PERSONS, WITHOUT REGARD TO RACE, CREED, COLOR, SEX, RELIGION, AGE, DISABILITY, SEXUAL ORIENTATION, OR NATIONAL ORIGIN, ENGAGED IN THE PERFORMANCE OF WORK WITHIN ITS JURISDICTION FOR THE PURPOSE OF IMPROVING WAGES, HOURS AND BENEFITS, AND WORKING CONDITIONS; TO OBTAIN THE STATUS OF EXCLUSIVE BARGAINING REPRESENTATIVE OF PERSONS EMPLOYED WITHIN ITS JURISDICTION AND TO PROCESS AND RESOLVE GRIEVANCES AND ENFORCE ALL OTHER RIGHTS ARISING OUT OF SUCH COLLECTIVE BARGAINING RELATIONSHIPS; TO SUPPORT RESEARCH IN OUR INDUSTRIES FOR THE BENEFIT OF ITS MEMBERS; TO ADVANCE AND SAFEGUARD THE FULL EMPLOYMENT, ECONOMIC SECURITY, AND SOCIAL WELFARE OF ITS MEMBERS, AND OF WORKERS GENERALLY; TO PRINT AND DISSEMINATE PUBLICATIONS; TO SUPPORT AND ENCOURAGE SUCH OTHER OBJECTIVES FOR WHICH WORKING PEOPLE MAY LAWFULLY COMBINE FOR THEIR MUTUAL PROTECTION AND BENEFIT.
Activities or mission (Part I)
TO CONDUCT A LOCAL UNION OF PERSONS ENGAGED IN THE PERFORMANCE OF WORK WITHIN ITS JURISDICTION FOR THE PURPOSE OF IMPROVING WAGES, HOURS & BENEFITS, AND WORKING CONDITIONS.
-
IMPROVED WAGES, HOURS, BENEFITS AND WORKING CONDITIONS; PROCESSED AND RESOLVED GRIEVANCES, ADVANCED AND SAFEGUARDED THE FULL EMPLOYMENT AND ECONOMIC SECURITY OF MEMBERS; PRINTED AND DISSEMINATED PUBLICATIONS.
As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Jason ChorpenningJASON CHORPENNING
PRESIDENT
- Total calculated
- $415,443
- From this org
- $382,610
- From related orgs
- $0
- Other
- $32,833
- Hours/week
- 0
Schedule J breakdown matched by us
- Base
- $378,090
- Bonus
- not reported
- Other
- $4,520
- Deferred
- $5,736
- Nontaxable benefits
- $27,097
- Filer's total
- $415,443
-
Thomas HipkinsTHOMAS HIPKINS
SECRETARY/TREASURER
- Total calculated
- $306,420
- From this org
- $273,725
- From related orgs
- $0
- Other
- $32,695
- Hours/week
- 0
Schedule J breakdown matched by us
- Base
- $271,148
- Bonus
- not reported
- Other
- $2,577
- Deferred
- $5,736
- Nontaxable benefits
- $26,959
- Filer's total
- $306,420
-
Richard WildtRICHARD WILDT
EXECUTIVE VICE PRESIDENT
- Total calculated
- $232,026
- From this org
- $199,408
- From related orgs
- $0
- Other
- $32,618
- Hours/week
- 0
Schedule J breakdown matched by us
- Base
- $197,579
- Bonus
- not reported
- Other
- $1,829
- Deferred
- $5,736
- Nontaxable benefits
- $26,882
- Filer's total
- $232,026
-
Nelson HillNELSON HILL
EXECUTIVE ASST TO PRESIDENT/VP
- Total calculated
- $197,372
- From this org
- $164,894
- From related orgs
- $0
- Other
- $32,478
- Hours/week
- 0
Schedule J breakdown matched by us
- Base
- $162,116
- Bonus
- not reported
- Other
- $2,778
- Deferred
- $5,736
- Nontaxable benefits
- $26,742
- Filer's total
- $197,372
-
Javiel NazarioJAVIEL NAZARIO
VP & EXEC ASSIST TO PRESIDENT
- Total calculated
- $192,058
- From this org
- $159,441
- From related orgs
- $0
- Other
- $32,617
- Hours/week
- 0
Schedule J breakdown matched by us
- Base
- $158,338
- Bonus
- not reported
- Other
- $1,103
- Deferred
- $5,736
- Nontaxable benefits
- $26,881
- Filer's total
- $192,058
-
Jennifer HarrisonJENNIFER HARRISON
COMPTROLLER/VP
- Total calculated
- $183,987
- From this org
- $151,463
- From related orgs
- $0
- Other
- $32,524
- Hours/week
- 0
Schedule J breakdown matched by us
- Base
- $150,259
- Bonus
- not reported
- Other
- $1,204
- Deferred
- $5,736
- Nontaxable benefits
- $26,788
- Filer's total
- $183,987
-
Michelle WarbleMICHELLE WARBLE
RECRDR/FIELD ASST TO PRES
- Total calculated
- $161,761
- From this org
- $129,256
- From related orgs
- $0
- Other
- $32,505
- Hours/week
- 0
Schedule J breakdown matched by us
- Base
- $125,130
- Bonus
- not reported
- Other
- $4,126
- Deferred
- $5,736
- Nontaxable benefits
- $26,769
- Filer's total
- $161,761
-
Jessica HackJESSICA HACK
FIELD ASST TO PRESIDENT/VP
- Total calculated
- $154,956
- From this org
- $122,478
- From related orgs
- $0
- Other
- $32,478
- Hours/week
- 0
Schedule J breakdown matched by us
- Base
- $121,353
- Bonus
- not reported
- Other
- $1,125
- Deferred
- $5,736
- Nontaxable benefits
- $26,742
- Filer's total
- $154,956
-
Michael HammettMICHAEL HAMMETT
ASSISTANT TO PRESIDENT/VP
- Total calculated
- $152,422
- From this org
- $120,576
- From related orgs
- $0
- Other
- $31,846
- Hours/week
- 0
Schedule J breakdown matched by us
- Base
- $120,461
- Bonus
- not reported
- Other
- $115
- Deferred
- $5,136
- Nontaxable benefits
- $26,710
- Filer's total
- $152,422
-
Josh BakerJOSH BAKER
BUSINESS AGENT
- Total calculated
- $135,388
- From this org
- $102,965
- From related orgs
- $0
- Other
- $32,423
- Hours/week
- 0
-
Jeffrey HedrickJEFFREY HEDRICK
ORGANIZER/VP
- Total calculated
- $109,023
- From this org
- $77,302
- From related orgs
- $0
- Other
- $31,721
- Hours/week
- 0
-
Dawn HipkinsDAWN HIPKINS
OFFICE DIRECTOR
- Total calculated
- $108,129
- From this org
- $100,504
- From related orgs
- $0
- Other
- $7,625
- Hours/week
- 0
-
Kelly CroneKELLY CRONE
BUSINESS AGENT/VP
- Total calculated
- $23,119
- From this org
- $17,002
- From related orgs
- $0
- Other
- $6,117
- Hours/week
- 0
-
Denese HopkinsDENESE HOPKINS
BUSINESS AGENT/SPEC REP/VP
- Total calculated
- $22,440
- From this org
- $22,440
- From related orgs
- $0
- Other
- $0
- Hours/week
- 0
-
Angela SummersANGELA SUMMERS
VICE PRESIDENT
- Total calculated
- $7,400
- From this org
- $7,400
- From related orgs
- $0
- Other
- $0
- Hours/week
- 0
-
Darleen BarbeeDARLEEN BARBEE
VICE PRESIDENT
- Total calculated
- $7,027
- From this org
- $7,027
- From related orgs
- $0
- Other
- $0
- Hours/week
- 0
-
Dawn StammerDAWN STAMMER
VICE PRESIDENT
- Total calculated
- $6,200
- From this org
- $6,200
- From related orgs
- $0
- Other
- $0
- Hours/week
- 0
-
Kevin McAleerKEVIN MCALEER
VICE PRESIDENT
- Total calculated
- $4,333
- From this org
- $4,333
- From related orgs
- $0
- Other
- $0
- Hours/week
- 0
-
Cleon DunnockCLEON DUNNOCK
VICE PRESIDENT
- Total calculated
- $3,347
- From this org
- $3,347
- From related orgs
- $0
- Other
- $0
- Hours/week
- 0
-
Omar JohnsonOMAR JOHNSON
VICE PRESIDENT
- Total calculated
- $0
- Hours/week
- 0
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
501(C)(3) · CHARITABLE · MD
-
ACTIVE BALLOT CLUB LOCAL 27 EDUCATION FD
527 · POLITICAL · MD
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 8 November 2024
- IRS schema version
- 2023v5.1
- Source object
- 202423179349305282
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