Bakery Confectionery Tobacco Workers & Grain Millers Union 196

Nonprofit profile at a glance

EIN
346556138
IRS 990 coverage
2024–2025
Forms available
Form 990 2025, Form 990-EZ 2023
Location
Owensboro, KY, USA
Phone
2709036972
Rating
48
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$476,230
Expenses
$347,806
Assets
$372,693
Liabilities
$7,782

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

Leadership & pay

9 people listed

Executive titles in this filing

  • BRENT CLARY (PRESIDENT)
  • PRESTON HIGDON (VICE PRESIDENT)

Highest reported compensation

  • JEFF BEAVERS (RECORDING SECRETARY): $14,427 total reported compensation
  • CHRIS CLOUSE (SERGEANT AT ARMS): $4,493 total reported compensation
  • DANA HOPKINS (TRUSTEE): $1,272 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 promote by all proper means the material and intellectual welfare of its members

What it reported doing in 2025

This organization negotiates with employers and potential employers for higher standard of living for its members

Operating model

Revenue model
Membership-supported. 99% of the money available for current operations came from membership dues.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

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

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 90
  • Accountability: 77
  • Sustainability: 57
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 27%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 1.07; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 34; 34th percentile among comparable filings
  • Officer compensation ratio: 6.7%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 29.9% per year; rating input score 100; 92nd percentile among comparable filings
  • Asset growth: 22.5% per year; rating input score 100; 85th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 6 of 6 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $348K in reported program spending
  • Leadership: top reported pay $14K · 9 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2024 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 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • Moderate — Accountability: Governance controls: 4 of 8 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 34/100.