Bakery Confectionery Tobacco Workers and Grain Millers Local 3G

Nonprofit profile at a glance

EIN
380533485
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Battle Creek, MI, USA
Phone
2699653297
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$646,591
Expenses
$641,713
Assets
$845,581
Liabilities
$499,503

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • Todd Manusos (President)

Highest reported compensation

  • Trevor Bidelman (Business Agent): $36,312 total reported compensation
  • Todd Manusos (President): $17,117 total reported compensation
  • Kelly Stokes (Recording Secretary): $13,289 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To secure the highest possible living standard, improved and humane working conditions and future economic security for its members.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 77% for direct work, 9% for affiliated organizations, and 14% for member benefits.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 90
  • Accountability: 5
  • Sustainability: 34
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.2%; rating input score 99
  • 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: 0%; rating input score 0; 6th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.8%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 1.32; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0.59; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 15.5%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: -15.9% per year; rating input score 0; 3rd percentile among comparable filings
  • Revenue growth: -7.5% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: 13.1% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 99.2% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 11 board members independent · 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $36K · 12 people listed
  • Consistency: 26 of 28 current checks pass · 2 findings to review
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 12 filed money-flow records
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 7 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • Moderate — Transparency & Controls: Fund balance restriction sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule D other liabilities reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.
  • High — Sustainability: Officer compensation ratio scored 23/100.