Communication Workers of America Local 3212
Nonprofit profile at a glance
- EIN
- 580692845
- IRS 990 coverage
- 2019–2024
- Forms available
- Form 990 2024
- Location
- Columbus, GA, USA
- Phone
- 7063230516
- Rating
- 37
- Verdict
- REVIEW
- Rating confidence
- Moderate
Reported finances
- Revenue
- $189,806
- Expenses
- $151,056
- Assets
- $440,194
- Liabilities
- $1,408
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- Will Newsome (President)
- Caleb East (Vice-President)
Highest reported compensation
- Alisha Warmack (Exec. Board): $28,996 total reported compensation
- Dexter Smith (Treasurer): $22,991 total reported compensation
- Caleb East (Vice-President): $11,171 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 which initiates and strives for excellence in workmanship, secures training & jobs for its members.
What it reported doing in 2024
Labor union initiates and strives for excellence in workmanship, secures training and jobs for its members.
Operating model
- Revenue model
- Membership-supported. 95% 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 and revenue comfortably covers expenses. 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: 100
- Accountability: 5
- Sustainability: 61
- 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: 1 of 9 controls in place; rating input score 11
- 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: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 20.4%; rating input score 74; 74th percentile among comparable filings
- Total-asset coverage ratio: 2.91; rating input score 68; 68th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 52; 52nd percentile among comparable filings
- Officer compensation ratio: 54.8%; rating input score 3; 3rd percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 4.8% per year; rating input score 100; 51st percentile among comparable filings
- Asset growth: 0.7% per year; rating input score 100; 28th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 0 of 10 board members independent · 1 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $29K · 10 people listed
- Consistency: 11 of 21 current checks pass · 10 findings to review
- Schedules: 3 filed schedules
- Filing history: 6 filing years from 2019 to 2024
- Contacts: How to reach this organization
- Money network: 10 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.
- High — Accountability: Governance controls: 8 of 9 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Advertising 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 ConferencesMeetings 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 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 3/100.
- Review — Sustainability: Liabilities to assets ratio scored 52/100.