United Food & Commercial Workers Union Local 23D

Nonprofit profile at a glance

EIN
610398398
IRS 990 coverage
2010–2025
Forms available
Form 990 2025, Form 990-N 2025
Location
Bardstown, KY, USA
Phone
5023318502
Rating
86
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$320,011
Expenses
$314,436
Assets
$408,504
Liabilities
$1,197

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

Leadership & pay

6 people listed

Executive titles in this filing

  • DALE DRISKELL (PRESIDENT)
  • BRIAN WERNER (VICE PRESIDENT)
  • ERIC REED (VICE PRESIDENT)
  • BLAKE NEWTON (VICE PRESIDENT)

Highest reported compensation

  • DALE DRISKELL (PRESIDENT): $14,871 total reported compensation
  • ERIC REED (VICE PRESIDENT): $4,110 total reported compensation
  • WILLIAM FLAHIFF (RECORER/SECRETARY): $3,991 total reported compensation

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

Overview

Mission

Distillery workers union

What it reported doing in 2025

Workers union - negotiations, arbitrations, etc.

Operating model

Revenue model
Membership-supported. 100% of the money available for current operations came from membership dues.
Distribution model
Hybrid. The nonprofit split its reported program spending across 52% for direct work, and 48% for affiliated organizations.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 100
  • Accountability: 68
  • Sustainability: 42
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 98.3%; rating input score 98
  • Program expense ratio: 100%; rating input score 100
  • 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: 2 of 9 controls in place; rating input score 22
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 1.7%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 1.3; rating input score 48; 48th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 10.3%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: 4.7% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: 5.2% per year; rating input score 100; 49th percentile among comparable filings
  • Asset growth: 8.4% per year; rating input score 100; 58th percentile among comparable filings

Details

  • Where the money goes: 98.3% of revenue deployed · 100% of spending went to programs
  • Governance: 774 of 774 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $15K · 6 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 6 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: Governance controls: 7 of 9 not reported.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 48/100.
  • High — Sustainability: Officer compensation ratio scored 27/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.