Communication Workers of America
Nonprofit profile at a glance
- EIN
- 237228692
- IRS 990 coverage
- 2013–2024
- Forms available
- Form 990 2024, Form 990-N 2023
- Location
- Elmira, NY, USA
- Phone
- 6077331111
- Rating
- 35
- Verdict
- REVIEW
- Rating confidence
- Moderate
Reported finances
- Revenue
- $295,896
- Expenses
- $270,259
- Assets
- $288,722
- Liabilities
- $5,855
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- NICOLE ADAMS (PRESIDENT)
- JOHN MIDDAUGH (ASSISTANT VICE PRESIDENT HEALTHCARE)
- TAMMY GIRARDI (VICE PRESIDENT HEALTHCARE)
- JASON MARVIN (VICE PRESIDENT TELECOM)
- RYAN RICE (ASSISTANT VICE PRESIDENT)
- MATTHEW WATSON (ASSISTANT VICE PRESIDENT)
Highest reported compensation
- NICOLE ADAMS (PRESIDENT): $38,305 total reported compensation
- JOHN MIDDAUGH (ASSISTANT VICE PRESIDENT HEALTHCARE): $9,245 total reported compensation
- KAREN L JUDSON (SECRETARY TREASURER): $8,214 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Labor union to maintain desirable working conditions for union members in accordance with national and local bylaws
What it reported doing in 2024
Labor Union To Maintain Desirable Working Conditions for Union Members In Accordance with National and Local ByLaws.
Operating model
- Revenue model
- Earned-program. 95% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
REVIEW - The filed numbers largely add up and revenue has grown recently. 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: 14
- Sustainability: 46
- 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: 0%; rating input score 0; 7th percentile among comparable filings
- Governance controls: 3 of 9 controls in place; rating input score 33
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- 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: 8.7%; rating input score 58; 58th percentile among comparable filings
- Total-asset coverage ratio: 1.07; rating input score 42; 42nd percentile among comparable filings
- Liabilities to assets ratio: 0.02; rating input score 40; 40th percentile among comparable filings
- Officer compensation ratio: 27.1%; rating input score 13; 13th percentile among comparable filings
Growth
- Program expense growth: -58.1% per year; rating input score 0; 1st percentile among comparable filings
- Revenue growth: 1% per year; rating input score 100; 29th percentile among comparable filings
- Asset growth: 3.9% per year; rating input score 100; 42nd percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 0 of 8 board members independent · 3 of 9 filing controls reported
- Programs: 3 filed program accomplishments
- Leadership: top reported pay $38K · 9 people listed
- Consistency: 11 of 12 current checks pass · 1 finding to review
- Schedules: 2 filed schedules
- Filing history: 6 filing years from 2013 to 2024
- Contacts: How to reach this organization
- Money network: 9 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.
- High — Accountability: Independent voting board scored 0/100.
- Moderate — Accountability: Governance controls: 5 of 8 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- High — Growth: Program expense growth scored 0/100.
- Review — Sustainability: Operating margin scored 58/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
- High — Sustainability: Officer compensation ratio scored 13/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 40/100.