Beer Bottlers Local Union 144B

Nonprofit profile at a glance

EIN
250371367
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Latrobe, PA, USA
Phone
7247574010
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$114,877
Expenses
$89,910
Assets
$181,048
Liabilities
$1,634

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Ian Rudy (President)
  • Steve Tulenko (Treasurer/2nd Vice President)
  • Mark Jellison (Vice President)
  • Matthew Yacobucci (1st Vice President)

Highest reported compensation

  • Steve Tulenko (Treasurer/2nd Vice President): $7,320 total reported compensation
  • Ian Rudy (President): $1,200 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Beer Bottlers Local Union 144B endeavors to negotiate and enforce labor contracts at Pittsburgh Brewing Co. and Latrobe Brewing Co. as well as protect the welfare of its members.

What it reported doing in 2024

The Local Union collects membership dues from members to cover costs of representation regarding labor contract negotiation and enforcement. A portion of the dues is remitted to national labor organizations which provide support for the local unions.

Operating model

Revenue model
Membership-supported. 89% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 98% 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

SUPPORTED - 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 50
  • Transparency & Controls: 100
  • Accountability: 69
  • Sustainability: 61
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 51.4%; rating input score 51
  • Program expense ratio: 64.5%; rating input score 65
  • 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; 63rd percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 21.7%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 2.01; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: 9.5%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: 35.1% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: 12.8% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 9.7% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 51.4% of revenue deployed · 64.5% of spending went to programs
  • Governance: 167 of 167 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $58K in reported program spending
  • Leadership: top reported pay $7K · 4 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • Review — Financial Efficiency: Mission deployment rate scored 51/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.