Communications Workers of America Afl-cio 3121

Nonprofit profile at a glance

EIN
237307155
IRS 990 coverage
2013–2023
Forms available
Form 990 2023, Form 990-EZ 2012
Location
Hialeah, FL, USA
Phone
3058213121
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$284,674
Expenses
$256,660
Assets
$485,957
Liabilities
$509,879

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

Leadership & pay

5 people listed

Executive titles in this filing

  • JOHNNY MOTISI (PRESIDENT)

Highest reported compensation

  • BYRON FLORES (TREASURER): $26,306 total reported compensation
  • ALEX CORREA (AREA REPRESE): $20,923 total reported compensation
  • JOHNNY MOTISI (PRESIDENT): $9,325 total reported compensation

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

Overview

Mission

The local acts as a collective bargaining agent for members. It improves wages, benefits and working conditions for their members.

Operating model

Revenue model
Earned-program. 61% of the money available for current operations came from fees and other program revenue.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 90
  • Accountability: 63
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.2%; rating input score 90
  • 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: 100%; rating input score 100; 63rd 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9.8%; rating input score 61; 61st percentile among comparable filings
  • Total-asset coverage ratio: 1.89; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 1.05; rating input score 5; 5th percentile among comparable filings
  • Officer compensation ratio: 27.3%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: 9.1% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: 0.4% per year; rating input score 100; 29th percentile among comparable filings
  • Asset growth: 23.6% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 90.2% of revenue deployed · 100% of spending went to programs
  • Governance: 5 of 5 board members independent · 1 of 9 filing controls reported
  • Programs: 2 filed program accomplishments
  • Leadership: top reported pay $26K · 5 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 11 filing years from 2013 to 2023
  • Contacts: How to reach this organization
  • Money network: 12 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 — Accountability: Governance controls: 7 of 8 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • High — Sustainability: Liabilities to assets ratio scored 5/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.