UNITED FOOD AND COMMERCIAL WORKERS LOCAL NO 400 (EIN 530241580) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1958

Legal Domicile

Principal Officer

MARK FEDERICI

Phone

3014593400

Tax Period

2023-01-01 to 2023-12-31

UNITED FOOD AND COMMERCIAL WORKERS LOCAL NO 400, founded in 1958, is a mid-sized nonprofit that reported $14.7M in total revenue in fiscal year 2023.

Mission

ESTABLISHED TO PROMOTE THE BEST INTEREST OF INDIVIDUALS EMPLOYED IN THE RETAIL TRADE INDUSTRY AND TO ENHANCE THE WAGES, BENEFITS AND WORKING CONDITIONS OF ITS MEMBERS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $14,036,141

Investment Income $13,335

Other Revenue $680,368

TOTAL REVENUE $14,729,844

Expense Breakdown

Grants Paid $133,128

Salaries & Benefits $7,132,910

Fundraising Expenses $0

Other Expenses $8,818,335

TOTAL EXPENSES $16,084,373

Year-over-Year Comparison

	2023	2022	Change
Revenue	$14,729,844	$14,741,691	0.0%
Expenses	$16,084,373	$14,667,755	+0.1%
Net Income	$-1,354,529	$73,936	-19.3%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✓ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

N/A

Employees

283

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$2,282,539

Total Directors

$2,282,539

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARK P FEDERICI	PRESIDENT	40.0	Officer Director	$225,943	$33,869	$259,812
CHRISTOPHER D HOFFMAN	SECRETARY-TREASURER	40.0	Officer Director	$182,727	$30,167	$212,894
MICHAEL A WILSON	VICE-PRESIDENT	40.0	Officer Director	$158,062	$32,244	$190,306
JONATHAN WILLIAMS	COMMUNICATIONS DIRECTOR	40.0	Highest	$121,694	$59,800	$181,494
YOLANDA M ANWAR	VICE-PRESIDENT	40.0	Officer Director	$137,657	$32,042	$169,699
ALAN HANSON	VICE-PRESIDENT	40.0	Officer Director	$126,647	$31,547	$158,194
JOHN R LEE	VICE-PRESIDENT	40.0	Officer Director	$124,622	$31,079	$155,701
DONNA WADDELL	VICE-PRESIDENT	40.0	Officer Director	$121,892	$30,911	$152,803
ROBERT C BROWN	VICE-PRESIDENT	40.0	Officer Director	$121,506	$27,268	$148,774
HEATHER THOMAS	REPRESENTATIVE	40.0	Highest	$104,619	$41,154	$145,773
KAYLA MOCK	VICE-PRESIDENT	40.0	Officer Director	$114,801	$30,623	$145,424
GARY SOUTHALL	VICE-PRESIDENT	40.0	Officer Director	$121,090	$22,236	$143,326
LINNETTE FLOYD	REPRESENTATIVE	40.0	Highest	$110,037	$32,133	$142,170
THOMAS D ROGERS	VICE-PRESIDENT	40.0	Officer Director	$104,784	$30,385	$135,169
FREDDIE PAYTON JR	REPRESENTATIVE	40.0	Officer Director	$100,907	$34,257	$135,164
MARK COLLINS	REPRESENTATIVE	40.0	Highest	$108,339	$25,897	$134,236
BERTHA MCKIVER	VICE-PRES. (EFF 8/15/2023)	40.0	Officer Director	$94,485	$27,268	$121,753
JANET WAINWRIGHT	VICE-PRESIDENT	20.0	Officer Director	$42,826	$0	$42,826
WILLIAM OSBORN	VICE-PRES. (EFF 2/21/2023)	2.0	Officer Director	$21,895	$0	$21,895
DARLENE J BUTLER	VICE-PRES. (EFF 2/21/2023)	2.0	Officer Director	$17,774	$0	$17,774
BEVERLY MCFARLAND	RECORDER	2.0	Officer Director	$11,614	$0	$11,614
JANE V ST LOUIS	VICE-PRESIDENT	2.0	Officer Director	$11,329	$0	$11,329
DAVID PAYNE	VICE-PRESIDENT	2.0	Officer Director	$10,962	$0	$10,962
KEVIN A FREEMAN	VICE-PRESIDENT	2.0	Officer Director	$6,378	$0	$6,378
LISA M HONTS	VICE-PRESIDENT	2.0	Officer Director	$6,169	$0	$6,169
KIMBERLY M MITCHELL	VICE-PRESIDENT	2.0	Officer Director	$5,695	$0	$5,695
PAUL RICKEY	VICE-PRESIDENT	2.0	Officer Director	$4,747	$0	$4,747
KEVIN A BELLE	VICE-PRES. (THRU 8/15/2023)	2.0	Officer Director	$4,495	$0	$4,495
MARY A VINES	VICE-PRES. (THRU 7/18/2023)	2.0	Officer Director	$3,461	$0	$3,461
PHYLLIS A JACKSON	VICE-PRES. (THRU 6/20/2023)	2.0	Officer Director	$3,325	$0	$3,325
ISSOLINA PISTOLESSI	VICE-PRES. (THRU 5/16/2023)	2.0	Officer Director	$2,850	$0	$2,850
TAMI FAULKNIER	VICE-PRES. (THRU 11/1/2023)	2.0	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$14,729,844	$16,084,373	$7,262,951	$-1,354,529
2022	$14,741,691	$14,667,755	$8,431,264	$73,936
2021	$14,526,248	$14,041,558	$3,692,159	$484,690
2020	$15,449,346	$14,749,487	$3,561,694	$699,859
2019	$16,691,893	$16,112,438	$3,060,507	$579,455
2018	$16,685,730	$16,677,202	$2,512,752	$8,528

UNITED FOOD AND COMMERCIAL WORKERS LOCAL NO 400