Communications Workers of America 3108

Nonprofit profile at a glance

EIN
590691212
IRS 990 coverage
2019–2024
Forms available
Form 990 2024
Location
Orlando, FL, USA
Phone
4074226554
Rating
46
Verdict
MIXED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$481,154
Expenses
$486,569
Assets
$235,679
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • MINDY BOLDEN (DEPARTMENTAL VICE PRESIDENT)
  • ANGELIQUE PERRY (EXECUTIVE VICE PRESIDENT)
  • JEFFREY WERKHEISER (DEPARTMENTAL VICE PRESIDENT)
  • SHANNON CARSON (DEPARTMENTAL VICE PRESIDENT)

Highest reported compensation

  • MINDY BOLDEN (DEPARTMENTAL VICE PRESIDENT): $44,900 total reported compensation
  • ANGELIQUE PERRY (EXECUTIVE VICE PRESIDENT): $41,743 total reported compensation
  • ALICE PETERSON (SECRETARY-TREASURER): $24,352 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 for bargaining and representation

What it reported doing in 2024

Grievance committee: to monitor grievances at all levels and to assist vice presidents, stewards and members in the preparation of grievances.

Operating model

Revenue model
Membership-supported. 77% of the money available for current operations came from membership dues.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. 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: 19
  • Transparency & Controls: 100
  • Accountability: 14
  • Sustainability: 35
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 21.6%; rating input score 22
  • Program expense ratio: 21.3%; rating input score 21
  • 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: Pass
    • 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: Fail

Sustainability

  • Operating margin: -1.1%; rating input score 36; 36th percentile among comparable filings
  • Total-asset coverage ratio: 0.48; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 31.5%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: 7.5% per year; rating input score 100; 63rd percentile among comparable filings
  • Revenue growth: 3.5% per year; rating input score 100; 44th percentile among comparable filings
  • Asset growth: -7.5% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 21.6% of revenue deployed · 21.3% of spending went to programs
  • Governance: 0 of 8 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $104K in reported program spending
  • Leadership: top reported pay $45K · 5 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2019 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 22/100.
  • High — Financial Efficiency: Program expense ratio scored 21/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 36/100.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.