Communication Workers of America
Nonprofit profile at a glance
- EIN
- 310239866
- IRS 990 coverage
- 2020–2024
- Forms available
- Form 990 2024
- Location
- Cincinnati, OH, USA
- Phone
- 5136814400
- Rating
- 32
- Verdict
- REVIEW
- Rating confidence
- Moderate
Reported finances
- Revenue
- $434,184
- Expenses
- $500,764
- Assets
- $2,766,537
- Liabilities
- $1,067
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- jason ballman (president)
- robert d harris (executive vice president)
- joseph gibson (area vice president)
- shannon bauer (area vice president)
Highest reported compensation
- robert d harris (executive vice president): $84,513 total reported compensation
- jason ballman (president): $78,782 total reported compensation
- steve elmore (secretary-treasurer): $32,873 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
What it reported doing in 2024
Na
Operating model
- Revenue model
- Membership-supported. 67% of the money available for current operations came from membership dues.
- 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. 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: 39
- Growth: 0
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: 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: Pass
Sustainability
- Operating margin: -15.3%; rating input score 17; 17th percentile among comparable filings
- Total-asset coverage ratio: 5.52; rating input score 81; 81st percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 58; 58th percentile among comparable filings
- Officer compensation ratio: 45.7%; rating input score 5; 5th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -15.9% per year; rating input score 0; 4th percentile among comparable filings
- Asset growth: -2.3% per year; rating input score 0; 17th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 0 of 505 board members independent · 3 of 9 filing controls reported
- Programs: 3 filed program accomplishments
- Leadership: top reported pay $85K · 5 people listed
- Consistency: 27 of 39 current checks pass · 12 findings to review
- Schedules: 1 filed schedules
- Filing history: 4 filing years from 2020 to 2024
- Contacts: How to reach this organization
- Money network: 5 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.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 17/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX AllOtherExpenses column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX BenefitsToMembers column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX CompCurrentOfficersDirectors column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesAccounting column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesInvstMgmntFees column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Insurance column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Occupancy column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OfficeExpenses column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OtherSalariesAndWages column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX PayrollTaxes column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Travel column sum did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 5/100.
- Review — Sustainability: Liabilities to assets ratio scored 58/100.