Communication Workers of America Local 84775

Nonprofit profile at a glance

EIN
310708079
IRS 990 coverage
2014–2023
Forms available
Form 990 2023
Location
Dayton, OH, USA
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$777,558
Expenses
$735,762
Assets
$1,192,028
Liabilities
$5,082

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • DAWN SMITH (VICE-PRESIDENT)
  • SAMUEL SANDERS (PRESIDENT)
  • THOMAS WILSON (FORMER PRESIDENT)

Highest reported compensation

  • DAWN SMITH (VICE-PRESIDENT): $67,848 total reported compensation
  • CARLA CLAY (SEC-TREASURER): $64,486 total reported compensation
  • SAMUEL SANDERS (PRESIDENT): $55,984 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Labor union

What it reported doing in 2023

Member relief fund

Operating model

Revenue model
Membership-supported. 95% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 92% 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 - 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: 46
  • Transparency & Controls: 90
  • Accountability: 68
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 50.5%; rating input score 51
  • Program expense ratio: 52%; rating input score 52
  • 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: 76.5%; rating input score 76; 16th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.4%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 1.62; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 32.6%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: 4.3% per year; rating input score 100; 41st percentile among comparable filings
  • Revenue growth: 3.9% per year; rating input score 100; 39th percentile among comparable filings
  • Asset growth: 10.6% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 50.5% of revenue deployed · 52% of spending went to programs
  • Governance: 13 of 17 board members independent · 5 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $382K in reported program spending
  • Leadership: top reported pay $68K · 13 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 10 filing years from 2014 to 2023
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 51/100.
  • Review — Financial Efficiency: Program expense ratio scored 52/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Review — Sustainability: Operating margin scored 53/100.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • High — Sustainability: Officer compensation ratio scored 5/100.