Civic Intelligence

United Food and Commercial Workers 38D Local

EIN 61-0361261 • 501(c)5 • Frankfort, KY

Profile

Improve the lives of working men and women in the workplace and communities.

2 Hmb CircleFrankfort, KY 40601

n/A

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.01x

Higher debt load relative to assets than 72% of similar nonprofits.

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

Liabilities / Revenue

66th percentile

0.01x

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

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

Net Margin

35th percentile

-2.9%

Higher net margin than 35% of similar nonprofits.

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

Top Officer Pay

83rd percentile

$13,162

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 7.6% of source-year revenue.

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

Asset Growth

31st percentile

-5.9%

Faster asset growth than 31% of similar nonprofits.

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

Revenue Growth

55th percentile

3.0%

Faster revenue growth than 55% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Down

$79,282

Down $4,936 (-5.9%) from 2024

Liabilities

Up

$869

Up $93 (+12%) from 2024

Net Assets

Down

$78,413

Down $5,029 (-6.0%) from 2024

Operations
Liabilities / Revenue66th percentileNet Margin35th percentile

Revenue

Up

$172,615

Up $5,072 (+3.0%) from 2024

Expenses

Up

$177,644

Up $17,654 (+11%) from 2024

Net Income

Down

-$5,029

Down $12,582 (-167%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth31st percentile

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

$100K$50K$0Assets 2012: $34,456Liabilities 2012: $1,4462012Assets 2013: $37,532Liabilities 2013: $2,3182013Assets 2014: $38,466Liabilities 2014: $1,8862014Assets 2015: $37,638Liabilities 2015: $1,7422015Assets 2016: $65,061Liabilities 2016: $1,9342016Assets 2017: $68,372Liabilities 2017: $1,827Net Assets 2017: $66,5452017Assets 2018: $48,133Liabilities 2018: $2,558Net Assets 2018: $45,5752018Assets 2019: $45,631Liabilities 2019: $1,527Net Assets 2019: $44,1042019Assets 2020: $51,311Liabilities 2020: $2,174Net Assets 2020: $49,1372020Assets 2021: $68,070Liabilities 2021: $1,807Net Assets 2021: $66,2632021Assets 2022: $59,024Liabilities 2022: $1,858Net Assets 2022: $57,1662022Assets 2023: $82,263Liabilities 2023: $6,375Net Assets 2023: $75,8882023Assets 2024: $84,218Liabilities 2024: $776Net Assets 2024: $83,4422024Assets 2025: $79,282Liabilities 2025: $869Net Assets 2025: $78,4132025

Highlighted filing

2025

Assets$79,282
Liabilities$869
Net Assets$78,413
Open 2025 Filing

Operations Trend

Revenue Growth55th percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2012: $76,190Expenses 2012: $81,840Net Income 2012: -$5,6502012Revenue 2013: $84,064Expenses 2013: $81,860Net Income 2013: $2,2042013Revenue 2014: $100,739Expenses 2014: $99,373Net Income 2014: $1,3662014Revenue 2015: $101,498Expenses 2015: $102,182Net Income 2015: -$6842015Revenue 2016: $116,115Expenses 2016: $88,884Net Income 2016: $27,2312016Revenue 2017: $95,904Expenses 2017: $92,486Net Income 2017: $3,4182017Revenue 2018: $104,484Expenses 2018: $125,454Net Income 2018: -$20,9702018Revenue 2019: $98,456Expenses 2019: $99,927Net Income 2019: -$1,4712019Revenue 2020: $103,353Expenses 2020: $98,321Net Income 2020: $5,0322020Revenue 2021: $140,280Expenses 2021: $123,154Net Income 2021: $17,1262021Revenue 2022: $131,455Expenses 2022: $140,551Net Income 2022: -$9,0962022Revenue 2023: $172,183Expenses 2023: $153,461Net Income 2023: $18,7222023Revenue 2024: $167,543Expenses 2024: $159,990Net Income 2024: $7,5532024Revenue 2025: $172,615Expenses 2025: $177,644Net Income 2025: -$5,0292025

Highlighted filing

2025

Revenue$172,615
Expenses$177,644
Net Income-$5,029
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$79,282
Liabilities
$869
Net assets
$78,413
Revenue
$172,615
Expenses
$177,644
Net income
-$5,029
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.79$0.01$0.78$1.73$1.78$0.05
2024Detailed filing. Detailed filing data is available for this year.$0.84$0.01$0.83$1.68$1.60$0.08
2023Detailed filing. Detailed filing data is available for this year.$0.82$0.06$0.76$1.72$1.53$0.19
2022Detailed filing. Detailed filing data is available for this year.$0.59$0.02$0.57$1.31$1.41$0.09
2021Detailed filing. Detailed filing data is available for this year.$0.68$0.02$0.66$1.40$1.23$0.17
2020Detailed filing. Detailed filing data is available for this year.$0.51$0.02$0.49$1.03$0.98$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.46$0.02$0.44$0.98$1.00$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.48$0.03$0.46$1.04$1.25$0.21
2017Detailed filing. Detailed filing data is available for this year.$0.68$0.02$0.67$0.96$0.92$0.03
2016Summary only. Only limited summary data is available for this year.$0.65$0.02$1.16$0.89$0.27
2015Summary only. Only limited summary data is available for this year.$0.38$0.02$1.01$1.02$0.01
2014Summary only. Only limited summary data is available for this year.$0.38$0.02$1.01$0.99$0.01
2013Summary only. Only limited summary data is available for this year.$0.38$0.02$0.84$0.82$0.02
2012Summary only. Only limited summary data is available for this year.$0.34$0.01$0.76$0.82$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Sep 11, 2025
Return Version
2024v5.0
Gross Receipts
$172,615
Mission and Program Overview

Mission

Improve the lives of working men and women in the workplace and communities.

Program Services

DescriptionGrantsExpenses
ORGANIZATION ENSURES THAT ITS MEMBERS ARE TREATED EQUALLY AND THAT ALL GUIDELINES SET FORTH BY OHSA ARE ADHERED TO. SERVING APPROX 205 MEMBERS FROM THE LOCAL AFFILIATION.--
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ERNEST RYLESPresidentPT$13,162-$13,162
SAMMY DENNEYTreasurerPT$11,379-$11,379
FRANKLIN VARNEYVice PresidePT$3,393-$3,393
CONNIE LANHAMVice PresidePT$3,393-$3,393
SHANNON HARDINRecorderPT$3,299-$3,299
JEREMY HAMMVice PresidePT$3,159-$3,159
Filing and Contact Details

Filer

Filer Name
United Food and Commercial Workers
EIN
61-0361261
Phone
5026957300
Address
2 HMB CIRCLE, FRANKFORT, KY 40601

Signing Officer

Name
Sammy Denney
Title
Treasurer
Phone
5026959125
Signed
2025-09-11
Discuss with paid preparer
Yes

Preparer

Firm
Harrod & Associates
Address
2 HMB CIRCLE A, FRANKFORT, KY 40601-2351
Preparer
David R Harrod CPA
Phone
5026957300
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses office supplies 55 insurance 505 arbitration / mediation 1,650 international dues 87,676 meals 526 supplies 437 payroll taxes 3,331 travel & training 2,030 conference 897 miscellaneous 290 dues refund 650 bank fees 102 contract labor 249 room rental 426 total 98,824”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 776 869”

Form 990-ez, Part III

“Improve the lives of working men and women in the workplace and communities.”

Raw XML Appendix114 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990EZ/BooksInCareOfDetail/PhoneNum05026957300
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02 HMB CIRCLE
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt02 HMB CIRCLE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0FRANKFORT
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd040601
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt084218
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt079282
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-5029
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt040041
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt084218
IRS990EZ/Form990TotalAssetsGrp/EOYAmt079282
IRS990EZ/GrossReceiptsAmt0172615
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0336
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt0172279
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt083442
IRS990EZ/NetAssetsOrFundBalancesEOYAmt078413
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt083442
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt078413
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt015.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt115.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt215.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt315.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt415.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt515.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt011379
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt113162
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt23299
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt33393
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt43393
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt53159
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0SAMMY DENNEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ERNEST RYLES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2SHANNON HARDIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3FRANKLIN VARNEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4CONNIE LANHAM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5JEREMY HAMM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2RECORDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5VICE PRESIDE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt098824
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0IMPROVE THE LIVES OF WORKING MEN AND WOMEN IN THE WORKPLACE AND COMMUNITIES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ORGANIZATION ENSURES THAT ITS MEMBERS ARE TREATED EQUALLY AND THAT ALL GUIDELINES SET FORTH BY OHSA ARE ADHERED TO. SERVING APPROX 205 MEMBERS FROM THE LOCAL AFFILIATION.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt038779
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0KY
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0776
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0869
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0177644
IRS990EZ/TotalRevenueAmt0172615
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE SUPPLIES 55 INSURANCE 505 ARBITRATION / MEDIATION 1,650 INTERNATIONAL DUES 87,676 MEALS 526 SUPPLIES 437 PAYROLL TAXES 3,331 TRAVEL & TRAINING 2,030 CONFERENCE 897 MISCELLANEOUS 290 DUES REFUND 650 BANK FEES 102 CONTRACT LABOR 249 ROOM RENTAL 426 TOTAL 98,824
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACCOUNTS PAYABLE AND ACCRUED EXPENSES 776 869
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IMPROVE THE LIVES OF WORKING MEN AND WOMEN IN THE WORKPLACE AND COMMUNITIES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III
TransferPrsnlBnftContractsDecl/DeclarationDesc0INFORAMTION REGARDING PERSONAL BENEFIT CONTRACTS: THE ORGANIZATION DID NOT, DURING THE YEAR , RECEIVE ANY FUNDS, DIRECTLY, OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT COTRACT. THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY, OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SAMMY DENNEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05026959125
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0UNITED FOOD AND COMMERCIAL WORKERS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt038D LOCAL
ReturnHeader/Filer/BusinessNameControlTxt0UNIT
ReturnHeader/Filer/EIN0610361261
ReturnHeader/Filer/PhoneNum05026957300
ReturnHeader/Filer/USAddress/AddressLine1Txt02 HMB CIRCLE
ReturnHeader/Filer/USAddress/CityNm0FRANKFORT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040601
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611291670
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HARROD & ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02 HMB CIRCLE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FRANKFORT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0406012351
ReturnHeader/PreparerPersonGrp/PhoneNum05026957300
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID R HARROD CPA
ReturnHeader/ReturnTs02025-09-18T15:58:18-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-04-01
ReturnHeader/TaxPeriodEndDt02025-03-31
ReturnHeader/TaxYr02024

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