Wine Liquor & Distillery Workers Union 1 Major Medical Plan
Medical Plan shows consistent operations with recent revenue growth, but has faced periods of negative net assets.
EIN: 131973409 · Brooklyn, NY · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $29.5M |
| Total Expenses | $19.6M |
| Program Spending | 95% |
| Net Assets | $12.5M |
| Transparency Score | 85/100 |
Is Wine Liquor & Distillery Workers Union 1 Major Medical Plan Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Wine Liquor & Distillery Workers Union 1 Major Medical Plan directs 95% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Wine Liquor & Distillery Workers Union 1 Major Medical Plan
Wine Liquor & Distillery Workers Union 1 Major Medical Plan (EIN: 131973409) is a nonprofit organization based in Brooklyn, NY. The organization reported total revenue of $29.5M and total assets of $20.1M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Wine Liquor & Distillery Workers Union 1 Major Medical Plan's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Wine Liquor & Distillery Workers Union 1 Major Medical Plan is a large nonprofit that has been operating for 62 years, with 12 years of IRS 990 filings on record (2011–2022). Revenue has grown at a compound annual rate of 2.0%.
Key Financial Metrics (2022)
From the most recent IRS 990 filing on record:
| Total Revenue | $20.2M |
| Total Expenses | $19.6M |
| Surplus / Deficit | +$518K |
| Total Assets | $12.6M |
| Total Liabilities | $24K |
| Net Assets | $12.5M |
| Operating Margin | 2.6% |
| Debt-to-Asset Ratio | 0.2% |
| Months of Reserves | 7.7 months |
Financial Health Grade: A
In 2022, Wine Liquor & Distillery Workers Union 1 Major Medical Plan reported a surplus of $518K with revenue exceeding expenses, holds 7.7 months of operating reserves (strong position), has a debt-to-asset ratio of 0.2% (very low leverage).
Financial Trends
Over 12 years of filings (2011–2022), Wine Liquor & Distillery Workers Union 1 Major Medical Plan's revenue has grown at a compound annual growth rate (CAGR) of 2.0%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2022 | +6.5% | -9.7% | -15.8% |
| 2021 | +2.1% | -0.1% | -14.5% |
| 2020 | +2.7% | -1.5% | -6.4% |
| 2019 | -0.4% | +27.7% | -13.6% |
| 2018 | -2.8% | -16.1% | +1.9% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1964 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Wine Liquor & Distillery Workers Union 1 Major Medical Plan with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 4%
- programs: 95%
- fundraising: 1%
According to IRS 990 filings, Wine Liquor & Distillery Workers Union 1 Major Medical Plan allocates its expenses as follows: admin: 4%, programs: 95%, fundraising: 1%. With 95% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2022)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $518K, with revenue exceeding expenses.
- Debt-to-asset ratio: 0.2%.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all available filings, indicating that no officers receive compensation from the organization, which is highly favorable for directing funds to its mission.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Wine Liquor & Distillery Workers Union 1 Major Medical Plan's IRS 990 filings:
- Significant liabilities exceeding assets in recent years (e.g., 2022 liabilities of $23,661,000 vs. assets of $12,570,737)
- Periods of expenses exceeding revenue (e.g., 2021, 2020, 2019, 2017)
- Unknown NTEE code limits detailed comparative analysis.
Strengths
The following positive indicators were identified for Wine Liquor & Distillery Workers Union 1 Major Medical Plan:
- Consistent reporting of 0% officer compensation, indicating high efficiency in leadership costs.
- Stable and significant revenue generation over a decade, with latest revenue at $29,470,012.
- Likely high program spending given its nature as a medical plan.
- Long operational history with 12 filings, suggesting established processes.
Frequently Asked Questions about Wine Liquor & Distillery Workers Union 1 Major Medical Plan
Is Wine Liquor & Distillery Workers Union 1 Major Medical Plan a legitimate charity?
Based on AI analysis of IRS 990 filings, Wine Liquor & Distillery Workers Union 1 Major Medical Plan (EIN: 131973409) some concerns. Mission Score: 85/100. 3 red flags identified, 4 strengths noted.
How does Wine Liquor & Distillery Workers Union 1 Major Medical Plan spend its money?
Wine Liquor & Distillery Workers Union 1 Major Medical Plan directs 95% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Wine Liquor & Distillery Workers Union 1 Major Medical Plan tax-deductible?
Wine Liquor & Distillery Workers Union 1 Major Medical Plan is registered as a tax-exempt nonprofit (EIN: 131973409). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Wine Liquor & Distillery Workers Union 1 Major Medical Plan's spending goes to programs?
Wine Liquor & Distillery Workers Union 1 Major Medical Plan directs 95% to programs, 1% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
Where is Wine Liquor & Distillery Workers Union 1 Major Medical Plan located?
Wine Liquor & Distillery Workers Union 1 Major Medical Plan is headquartered in Brooklyn, New York and files with the IRS under EIN 131973409.
How many years of IRS 990 filings does Wine Liquor & Distillery Workers Union 1 Major Medical Plan have?
Wine Liquor & Distillery Workers Union 1 Major Medical Plan has 12 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $29.5M in total revenue.
Is the Wine Liquor & Distillery Workers Union 1 Major Medical Plan financially stable given its liabilities?
While the organization has shown periods of significant liabilities exceeding assets (e.g., $23,661,000 in liabilities vs. $12,570,737 in assets in 2022), its latest reported assets of $20,075,701 and revenue of $29,470,012 suggest a recent improvement in its financial position, but the long-term trend of liabilities should be monitored.
What is the primary use of the organization's funds?
As a Major Medical Plan, the vast majority of its expenses are expected to be directed towards providing medical benefits and related services to its members, which constitutes its program spending.
Why is officer compensation consistently zero?
The consistent reporting of 0% officer compensation indicates that the organization's leadership either serves on a volunteer basis or is compensated through other affiliated entities, which is a strong positive for financial efficiency and transparency.
Filing History
IRS 990 filing history for Wine Liquor & Distillery Workers Union 1 Major Medical Plan showing financial trends over 12 years of public records:
Over 12 years of IRS 990 filings (2011–2022), Wine Liquor & Distillery Workers Union 1 Major Medical Plan's revenue has grown by 25%, moving from $16.1M to $20.2M. Total assets decreased by 38.2% over the same period, from $20.3M to $12.6M. Total functional expenses rose by 25.9%, from $15.6M to $19.6M. In its most recent filing year (2022), Wine Liquor & Distillery Workers Union 1 Major Medical Plan reported a surplus of $518K, with revenue exceeding expenses. The organization holds $24K in liabilities against $12.6M in assets (debt-to-asset ratio: 0.2%), resulting in net assets of $12.5M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2022 | $20.2M | $19.6M | $12.6M | $24K | — | View 990 |
| 2021 | $18.9M | $21.7M | $14.9M | $1.8M | — | View 990 |
| 2020 | $18.5M | $21.8M | $17.5M | $1.5M | — | View 990 |
| 2019 | $18.1M | $22.1M | $18.7M | $2K | — | — |
| 2018 | $18.1M | $17.3M | $21.6M | $27K | — | View 990 |
| 2017 | $18.6M | $20.6M | $21.2M | $64K | — | View 990 |
| 2016 | $18.7M | $19.1M | $23.1M | $3K | — | View 990 |
| 2015 | $19.0M | $18.1M | $23.7M | $13K | — | View 990 |
| 2014 | $17.9M | $17.1M | $23.5M | $208K | — | View 990 |
| 2013 | $17.3M | $16.1M | $22.7M | $33K | — | View 990 |
| 2012 | $16.5M | $14.5M | $22.4M | $12K | — | View 990 |
| 2011 | $16.1M | $15.6M | $20.3M | $28K | — | View 990 |
Year-by-Year Financial Summary
- 2022: Revenue of $20.2M, expenses of $19.6M, and assets of $12.6M (revenue +6.5% year-over-year).
- 2021: Revenue of $18.9M, expenses of $21.7M, and assets of $14.9M (revenue +2.1% year-over-year).
- 2020: Revenue of $18.5M, expenses of $21.8M, and assets of $17.5M (revenue +2.7% year-over-year).
- 2019: Revenue of $18.1M, expenses of $22.1M, and assets of $18.7M (revenue -0.4% year-over-year).
- 2018: Revenue of $18.1M, expenses of $17.3M, and assets of $21.6M (revenue -2.8% year-over-year).
- 2017: Revenue of $18.6M, expenses of $20.6M, and assets of $21.2M (revenue +-0.0% year-over-year).
- 2016: Revenue of $18.7M, expenses of $19.1M, and assets of $23.1M (revenue -1.8% year-over-year).
- 2015: Revenue of $19.0M, expenses of $18.1M, and assets of $23.7M (revenue +6.4% year-over-year).
- 2014: Revenue of $17.9M, expenses of $17.1M, and assets of $23.5M (revenue +3.6% year-over-year).
- 2013: Revenue of $17.3M, expenses of $16.1M, and assets of $22.7M (revenue +4.3% year-over-year).
- 2012: Revenue of $16.5M, expenses of $14.5M, and assets of $22.4M (revenue +2.5% year-over-year).
- 2011: Revenue of $16.1M, expenses of $15.6M, and assets of $20.3M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Wine Liquor & Distillery Workers Union 1 Major Medical Plan:
Data Sources and Methodology
This transparency report for Wine Liquor & Distillery Workers Union 1 Major Medical Plan is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.