Communication Workers of America

Nonprofit profile at a glance

EIN
310514630
IRS 990 coverage
2011–2022
Forms available
Form 990 2022, Form 990-EZ 2010
Location
Cincinnati, OH, USA
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$31,146
Expenses
$65,092
Assets
$618,970
Liabilities
$1,106

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • PAUL ANDERSON (PRESIDENT)
  • CHARLIE BLAIR (VICE PRESIDENT)

People named in this filing

  • TRICIA CRESAP (TRUSTEE)
  • TRAVIS OTTEN (TRUSTEE)
  • MISTY TAYLOR (TRUSTEE)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Labor union

Operating model

Revenue model
Membership-supported. 63% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 100% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 100
  • Accountability: 30
  • Sustainability: 40
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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; 9th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -109%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 9.51; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: 5.4% per year; rating input score 100; 69th percentile among comparable filings
  • Revenue growth: -0.4% per year; rating input score 0; 62nd percentile among comparable filings
  • Asset growth: 2.9% per year; rating input score 100; 58th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 14 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $65K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 12 filing years from 2011 to 2022
  • Contacts: How to reach this organization
  • 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: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 23/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.