Communication Workers of America
Nonprofit profile at a glance
- EIN
- 912101748
- IRS 990 coverage
- 2019–2024
- Forms available
- Form 990 2024
- Location
- San Juan, PR, USA
- Phone
- 7872820714
- Rating
- 45
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $264,852
- Expenses
- $275,504
- Assets
- $61,075
- Liabilities
- $36,546
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- ARAMIS CRUZ DOMINGUEZ (PRESIDENT)
- BERNARDO ROLON ORTIZ (VICE PRESIDENT INSTALLERS)
- JORGE L LOPEZ (EXECUTIVE VICE PRESIDENT)
- ENDEL VAZQUEZ (VICE PRESIDENT LIBERTY MOBILE)
- IVETTE SANTIAGO (VICE PRESIDENT LEGACY ATT)
Highest reported compensation
- ARAMIS CRUZ DOMINGUEZ (PRESIDENT): $50,381 total reported compensation
- MALTBELLE ORTIZ ORTIZ (TREASURER/SECRETARY): $50,078 total reported compensation
- BERNARDO ROLON ORTIZ (VICE PRESIDENT INSTALLERS): $5,100 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The organization's mission is to unite workers within its jurisdiction in a single cohesive labor union for the purpose of collective effort. To improve the conditions of the workers with respect to wages, hours, working conditions, and other conditions of employment. To disseminate information among the workers respecting economic, social-political, and other matters affecting their lives and welfare. To advance the interest of the workers by advocating the enactment of laws beneficial to them and the defeat or repeal of laws detrimental to them. To do all things necessary or proper to secure for the workers the enjoyment of their natural rights. _
What it reported doing in 2024
Represent communication workers
Operating model
- Revenue model
- Membership-supported. 92% 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
MIXED - The filed numbers largely add up and most voting board members are independent. 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: 86
- Sustainability: 20
- 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: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 6 of 9 controls in place; rating input score 67
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -4%; rating input score 31; 31st percentile among comparable filings
- Total-asset coverage ratio: 0.22; rating input score 12; 12th percentile among comparable filings
- Liabilities to assets ratio: 0.6; rating input score 9; 9th percentile among comparable filings
- Officer compensation ratio: 39.7%; rating input score 6; 6th percentile among comparable filings
Growth
- Program expense growth: -10.5% per year; rating input score 0; 10th percentile among comparable filings
- Revenue growth: -1.1% per year; rating input score 0; 19th percentile among comparable filings
- Asset growth: -8.8% per year; rating input score 0; 7th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 654 of 654 board members independent · 6 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $205K in reported program spending
- Leadership: top reported pay $50K · 8 people listed
- Consistency: 11 of 12 current checks pass · 1 finding to review
- Schedules: 2 filed schedules
- Filing history: 6 filing years from 2019 to 2024
- Contacts: How to reach this organization
- Money network: 7 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- Review — Accountability: Governance controls: 3 of 9 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 31/100.
- High — Sustainability: Total-asset coverage ratio scored 12/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Officer compensation ratio scored 6/100.
- High — Sustainability: Liabilities to assets ratio scored 9/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.