Bakery Confectionery Tobacco Workers & Grain Miller Intl Union

Nonprofit profile at a glance

EIN
620641744
IRS 990 coverage
2021–2025
Forms available
Form 990 2025
Location
Memphis, TN, USA
Phone
9013453334
Rating
40
Verdict
MIXED
Rating confidence
Moderate
Sector
Boards of Trade

Reported finances

Revenue
$212,560
Expenses
$217,791
Assets
$228,888
Liabilities
$1,459

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

Leadership & pay

13 people listed

Executive titles in this filing

  • ROB EAFEN (PRESIDENT)

Highest reported compensation

  • ROB EAFEN (PRESIDENT): $19,605 total reported compensation
  • BARRY WALLS (FINANCIAL SE): $10,714 total reported compensation
  • BILLY BROWN (RECORDING SE): $8,172 total reported compensation

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

Overview

Mission

Represent union workers in the food, tobacco, and grain miller industries

What it reported doing in 2025

Collective bargaining on behalf of members

Operating model

Revenue model
Membership-supported. 100% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 23
  • Transparency & Controls: 90
  • Accountability: 5
  • Sustainability: 33
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 26.2%; rating input score 26
  • Program expense ratio: 25.6%; rating input score 26
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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; 8th 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: -2.5%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 1.05; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 42; 42nd percentile among comparable filings
  • Officer compensation ratio: 25.1%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: -62.1% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: -29.4% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: 7% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • Where the money goes: 26.2% of revenue deployed · 25.6% of spending went to programs
  • Governance: 0 of 296 board members independent · 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $56K in reported program spending
  • Leadership: top reported pay $20K · 13 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 13 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 — Financial Efficiency: Mission deployment rate scored 26/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 26/100.
  • 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 30/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 42/100.