Civic Intelligence

United Food and Commercial Workers Local Union 427

EIN 56-6086707 • 501(c)5 • Morganton, NC

Profile

UNION

PO Box 694Morganton, NC 28680
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

66th percentile

0.00x

Higher debt load relative to assets than 66% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

75th percentile

0.02x

Higher debt load relative to revenue than 75% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2025

Net Margin

35th percentile

-2.8%

Higher net margin than 35% of similar nonprofits.

501(c)5 • <$500k nonprofits • Source year 2025

Top Officer Pay

48th percentile

$0

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)5 • <$500k nonprofits • Source year 2025

Asset Growth

42nd percentile

-0.8%

Faster asset growth than 42% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

33rd percentile

-5.1%

Faster revenue growth than 33% of similar nonprofits.

501(c)5 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets66th percentile

Assets

Down

$133,819

Down $1,016 (-0.8%) from 2024

Liabilities

Down

$594

Down $43 (-6.8%) from 2024

Net Assets

Down

$133,225

Down $973 (-0.7%) from 2024

Operations
Liabilities / Revenue75th percentileNet Margin35th percentile

Revenue

Down

$34,212

Down $1,854 (-5.1%) from 2024

Expenses

Up

$35,185

Up $1,131 (+3.3%) from 2024

Net Income

Down

-$973

Down $2,985 (-148%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth42nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$150K$100K$50K$0Assets 2012: $149,556Liabilities 2012: $02012Assets 2013: $145,388Liabilities 2013: $02013Assets 2014: $149,618Net Assets 2014: $149,6182014Assets 2015: $151,483Net Assets 2015: $151,4832015Assets 2016: $139,954Net Assets 2016: $139,9542016Assets 2017: $139,062Net Assets 2017: $139,0622017Assets 2018: $136,748Net Assets 2018: $136,7482018Assets 2019: $134,570Liabilities 2019: $9Net Assets 2019: $134,5612019Assets 2020: $135,326Liabilities 2020: $0Net Assets 2020: $135,3262020Assets 2021: $134,036Liabilities 2021: $596Net Assets 2021: $133,4402021Assets 2022: $135,066Liabilities 2022: $758Net Assets 2022: $134,3082022Assets 2023: $132,743Liabilities 2023: $557Net Assets 2023: $132,1862023Assets 2024: $134,835Liabilities 2024: $637Net Assets 2024: $134,1982024Assets 2025: $133,819Liabilities 2025: $594Net Assets 2025: $133,2252025

Highlighted filing

2025

Assets$133,819
Liabilities$594
Net Assets$133,225
Open 2025 Filing

Operations Trend

Revenue Growth33rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$60K$40K$20K$0-$20KRevenue 2012: $50,888Expenses 2012: $44,394Net Income 2012: $6,4942012Revenue 2013: $43,484Expenses 2013: $47,067Net Income 2013: -$3,5832013Revenue 2014: $46,633Expenses 2014: $42,403Net Income 2014: $4,2302014Revenue 2015: $44,802Expenses 2015: $42,937Net Income 2015: $1,8652015Revenue 2016: $40,319Expenses 2016: $51,848Net Income 2016: -$11,5292016Revenue 2017: $38,862Expenses 2017: $39,754Net Income 2017: -$8922017Revenue 2018: $42,947Expenses 2018: $45,261Net Income 2018: -$2,3142018Revenue 2019: $51,175Expenses 2019: $53,362Net Income 2019: -$2,1872019Revenue 2020: $43,845Expenses 2020: $43,089Net Income 2020: $7562020Revenue 2021: $29,483Expenses 2021: $31,369Net Income 2021: -$1,8862021Revenue 2022: $34,240Expenses 2022: $33,372Net Income 2022: $8682022Revenue 2023: $32,816Expenses 2023: $34,938Net Income 2023: -$2,1222023Revenue 2024: $36,066Expenses 2024: $34,054Net Income 2024: $2,0122024Revenue 2025: $34,212Expenses 2025: $35,185Net Income 2025: -$9732025

Highlighted filing

2025

Revenue$34,212
Expenses$35,185
Net Income-$973
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$133,819
Liabilities
$594
Net assets
$133,225
Revenue
$34,212
Expenses
$35,185
Net income
-$973
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.34$0.01$1.33$0.34$0.35$0.01
2024Detailed filing. Detailed filing data is available for this year.$1.35$0.01$1.34$0.36$0.34$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.33$0.01$1.32$0.33$0.35$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.35$0.01$1.34$0.34$0.33$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.34$0.01$1.33$0.29$0.31$0.02
2020Detailed filing. Detailed filing data is available for this year.$1.35$0.00$1.35$0.44$0.43$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.35$0.00$1.35$0.51$0.53$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.37$1.37$0.43$0.45$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.39$1.39$0.39$0.40$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.40$1.40$0.40$0.52$0.12
2015Detailed filing. Detailed filing data is available for this year.$1.51$1.51$0.45$0.43$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.50$1.50$0.47$0.42$0.04
2013Summary only. Only limited summary data is available for this year.$1.45$0.00$0.43$0.47$0.04
2012Summary only. Only limited summary data is available for this year.$1.50$0.00$0.51$0.44$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 8, 2025
Return Version
2024v5.2
Gross Receipts
$34,212
Mission and Program Overview

Mission

UNION

Program Services

DescriptionGrantsExpenses
WORKERS UNION-$35,228
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
BRIAN CORPENINGPresident-$0--
TIMOTHY SUTTONTreasurer-$0--
Owen Revelle1st VP-$0--
Michael Massey2nd VP-$0--
Carolyn WilliamsRecording Secretary-$0--
Timothy Arrowood3rd VP-$0--
Rodney Lowdermilk4th VP-$0--
Dwayne Powell5th VP-$0--
Michael Shotwell6th VP-$0--
Randall Fox7th VP-$0--
David Adams8th VP-$0--
Filing and Contact Details

Filer

Filer Name
United Food and Commercial Workers
EIN
56-6086707
In Care Of
% Timothy Sutton
Phone
8284331673
Address
PO BOX 694, Morganton, NC 28680

Signing Officer

Name
Timothy Sutton
Title
Treasurer
Phone
8284331673
Signed
2025-10-08
Discuss with paid preparer
Yes

Preparer

Firm
Gray & Hammond Accountants
Address
PO Box 938, Morganton, NC 28680
Preparer
Denise J Hammond
Phone
8284377058
Supplemental Narrative

Additional Explanations

Description of other revenue Part I line 8

“Description AmountRent 6,000Refund 11”

Description of other expenses Part I line 16

“Description AmountOFFICE EXPENSE 268MEETING EXPENSE 1,156PAYROLL TAX EXPENSE 620BANK CHARGES 25”

Description of total liabilities Part II line 26

“Category Beginning of Year End of YearPAYROLL TAXES 637 594”

Raw XML Appendix161 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990EZ/BenefitsPaidToOrForMembersAmt017079
IRS990EZ/BooksInCareOfDetail/PersonNm0TIMOTHY SUTTON
IRS990EZ/BooksInCareOfDetail/PhoneNum08284331673
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01061 BROWN DR
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Morganton
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd028655
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt016946
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt015930
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-973
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0495
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0134835
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0133819
IRS990EZ/GrossReceiptsAmt034212
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt036
IRS990EZ/LandAndBuildingsGrp/BOYAmt0117889
IRS990EZ/LandAndBuildingsGrp/EOYAmt0117889
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt028165
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0134198
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0133225
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0134198
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0133225
IRS990EZ/OccupancyRentUtltsAndMaintAmt07442
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt60.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt70.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt80.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt90.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt100.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0BRIAN CORPENING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1TIMOTHY SUTTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Owen Revelle
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Michael Massey
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Carolyn Williams
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Timothy Arrowood
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6Rodney Lowdermilk
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7Dwayne Powell
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8Michael Shotwell
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9Randall Fox
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm10David Adams
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt21ST VP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt32ND VP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4RECORDING SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt53rd VP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt64th VP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt75th VP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt86th VP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt97th VP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt108th VP
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt02069
IRS990EZ/OtherRevenueTotalAmt06011
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0UNION
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0WORKERS UNION
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt035228
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt08100
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0NC
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0637
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0594
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt035185
IRS990EZ/TotalProgramServiceExpensesAmt035228
IRS990EZ/TotalRevenueAmt034212
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountRent 6,000Refund 11
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountOFFICE EXPENSE 268MEETING EXPENSE 1,156PAYROLL TAX EXPENSE 620BANK CHARGES 25
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Category Beginning of Year End of YearPAYROLL TAXES 637 594
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other revenue Part I line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of total liabilities Part II line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TIMOTHY SUTTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08284331673
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0UNITED FOOD AND COMMERCIAL WORKERS
ReturnHeader/Filer/BusinessNameControlTxt0UNIT
ReturnHeader/Filer/EIN0566086707
ReturnHeader/Filer/InCareOfNm0% Timothy Sutton
ReturnHeader/Filer/PhoneNum08284331673
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 694
ReturnHeader/Filer/USAddress/CityNm0Morganton
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd028680
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464376289
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Gray & Hammond Accountants
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 938
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Morganton
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd028680
ReturnHeader/PreparerPersonGrp/PhoneNum08284377058
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DENISE J HAMMOND
ReturnHeader/ReturnTs02025-11-05T16:44:09-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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